BORUSSIA DORTMUNDGmbH & Co. Kommanditgesellschaft auf Aktien, Dortmund particular, the significant assumptions used by We also provide those charged with governance with management as a basis for the prospective a statement that we have complied with the relevant information, and evaluate the proper derivation independence requirements, and communicate with of the prospective information from these them all relationships and other matters that may assumptions. We do not express a separate reasonably be thought to bear on our independence, opinion on the prospective information and on and where applicable, the related safeguards. the assumptions used as a basis. There is a substantial unavoidable risk that future events From the matters communicated with those will differ materially from the prospective charged with governance, we determine those information. matters that were of most significance in the audit of the annual financial statements of the current We communicate with those charged with period and are therefore the key audit matters. We governance regarding, among other matters, the describe these matters in our auditor's report planned scope and timing of the audit and significant unless law or regulation precludes public disclosure audit findings, including any significant deficiencies about the matter. in internal control that we identify during our audit. OTHER LEGAL AND REGULATORY REQUIREMENTS Report on Assurance in accordance with Section 317 (3b) HGB on the Electronic Reproduction of the Annual Financial Statements and the Management Report Prepared for Publication Purposes We have performed assurance work in accordance conversion of the information contained in the with Section 317 (3b) HGB to obtain reasonable annual financial statements and the management assurance about whether the reproduction of the report into the ESEF format and therefore relates annual financial statements and the management neither to the information contained in this report (hereinafter the “ESEF documents”) reproduction nor any other information contained contained in the file that can be downloaded by the in the above-mentioned electronic file. issuer from the electronic client portal with access protection “ESEF-Prüfung.zip”; [SHA256-hash value: In our opinion, the reproduction of the annual b26c9a4b8c1eba0ab33724ffda6c252b44c79c8d26 financial statements and the management report b12b131d03789eabd7619f] and prepared for contained in the above-mentioned electronic file publication purposes complies in all material and prepared for publication purposes complies in respects with the requirements of Section 328 (1) all material respects with the requirements of HGB for the electronic reporting format (“ESEF Section 328 (1) HGB for the electronic reporting format”). In accordance with German legal format. We do not express any opinion on the requirements, this assurance only extends to the information contained in this reproduction nor on 114