BORUSSIA DORTMUNDGmbH & Co. Kommanditgesellschaft auf Aktien, Dortmund opinions on the consolidated financial statements We communicate with those charged with and on the group management report. We are governance regarding, among other matters, the responsible for the direction, supervision and planned scope and timing of the audit and significant performance of the group audit. We remain solely audit findings, including any significant deficiencies responsible for our opinions. in internal control that we identify during our audit. – Evaluate the consistency of the group management report with the consolidated We also provide those charged with governance with financial statements, its conformity with a statement that we have complied with the relevant [German] law, and the view of the Group's position independence requirements, and communicate with it provides. them all relationships and other matters that may – Perform audit procedures on the prospective reasonably be thought to bear on our independence, information presented by management in the and where applicable, the related safeguards. group management report. On the basis of sufficient appropriate audit evidence we evaluate, From the matters communicated with those charged in particular, the significant assumptions used with governance, we determine those matters that by management as a basis for the prospective were of most significance in the audit of the information, and evaluate the proper derivation consolidated financial statements of the current of the prospective information from these period and are therefore the key audit matters. We assumptions. We do not express a separate describe these matters in our auditor's report unless opinion on the prospective information and on law or regulation precludes public disclosure about the assumptions used as a basis. There is a the matter. substantial unavoidable risk that future events will differ materially from the prospective information. OTHER LEGAL AND REGULATORY REQUIREMENTS Report on the Assurance in accordance with Section 317 (3b) HGB on the Electronic Reproduction of the Consolidated Financial Statements and the Group Management Report Prepared for Publication Purposes We have performed assurance work in accordance with German legal requirements, this accordance with Section 317 (3b) HGB to obtain assurance only extends to the conversion of the reasonable assurance about whether the information contained in the consolidated financial reproduction of the consolidated financial statements and the group management report into statements and the group management report the ESEF format and therefore relates neither to (hereinafter the “ESEF documents”) contained in the information contained in this reproduction nor the file that can be downloaded by the issuer from any other information contained in the the electronic client portal with access protection, above-mentioned electronic file. “05-08-2021-17-35_xbrl_file.zip“; [SHA256-hash value: bf0472ef5c230990 In our opinion, the reproduction of the consolidated b635e8b8a6e0054a897d24d0761d3f15f997a413bc41 financial statements and the group management 6fea] and prepared for publication purposes report contained in the above-mentioned electronic complies in all material respects with the file and prepared for publication purposes complies requirements of Section 328 (1) HGB for the in all material respects with the requirements of electronic reporting format (“ESEF format”). In Section 328 (1) HGB for the electronic reporting 230