CONSOLIDATED FINANCIAL STATEMENTS for the period from 1 July 2020 to 30 June 2021 Auditor's Responsibilities for the Audit of the Consolidated Financial Statements and of the Group Management Report Our objectives are to obtain reasonable assurance – Obtain an understanding of internal control about whether the consolidated financial statements relevant to the audit of the consolidated financial as a whole are free from material misstatement, statements and of arrangements and measures whether due to fraud or error, and whether the group (systems) relevant to the audit of the group management report as a whole provides an management report in order to design audit appropriate view of the Group's position and, in all procedures that are appropriate in the material respects, is consistent with the consolidated circumstances, but not for the purpose of financial statements and the knowledge obtained in expressing an opinion on the effectiveness of the audit, complies with the German legal these systems. requirements and appropriately presents the – Evaluate the appropriateness of accounting opportunities and risks of future development, as policies used by management and the well as to issue an auditor's report that includes our reasonableness of estimates made by opinions on the consolidated financial statements management and related disclosures. and on the group management report. – Conclude on the appropriateness of management's use of the going concern basis Reasonable assurance is a high level of assurance, of accounting and, based on the audit evidence but is not a guarantee that an audit conducted in obtained, whether a material uncertainty exists accordance with Section 317 HGB and the EU Audit related to events or conditions that may cast Regulation and in compliance with German Generally significant doubt on the Group's ability to Accepted Standards for Financial Statement Audits continue as a going concern. If we conclude that promulgated by the Institut der Wirtschaftsprüfer a material uncertainty exists, we are required to (IDW) will always detect a material misstatement. draw attention in the auditor's report to the Misstatements can arise from fraud or error and are related disclosures in the consolidated financial considered material if, individually or in the statements and in the group management report aggregate, they could reasonably be expected to or, if such disclosures are inadequate, to modify influence the economic decisions of users taken on our respective opinions. Our conclusions are the basis of these consolidated financial statements based on the audit evidence obtained up to the and this group management report. date of our auditor's report. However, future events or conditions may cause the Group to We exercise professional judgment and maintain cease to be able to continue as a going concern. professional skepticism throughout the audit. – Evaluate the overall presentation, structure and We also: content of the consolidated financial statements, – Identify and assess the risks of material including the disclosures, and whether the misstatement of the consolidated financial consolidated financial statements present the statements and of the group management underlying transactions and events in a manner report, whether due to fraud or error, design that the consolidated financial statements give and perform audit procedures responsive to a true and fair view of the assets, liabilities, those risks, and obtain audit evidence that is financial position and financial performance of sufficient and appropriate to provide a basis for the Group in compliance with IFRSs as adopted our opinions. The risk of not detecting a by the EU and the additional requirements of material misstatement resulting from fraud is German commercial law pursuant to Section higher than for one resulting from error, as 315e (1) HGB. fraud may involve collusion, forgery, intentional – Obtain sufficient appropriate audit evidence omissions, misrepresentations, or the override regarding the financial information of the entities of internal controls. or business activities within the Group to express 229