Summary of the Procedures Performed by the German Public Auditor

A limited assurance engagement involves the performance of procedures to obtain evidence about the sustainability information. The nature, timing and extent of the selected procedures are subject to our professional judgement.

In performing our limited assurance engagement, we

• evaluated the suitability of the criteria as a whole presented by the executive directors in the Combined Non-Financial Reporting.
• inquired of the executive directors and relevant employees involved in the preparation of the Combined Non-Financial Reporting about the preparation process and about the internal controls relating to this process.
• evaluated the reporting policies used by the executive directors to prepare the Combined Non-Financial Reporting.
• evaluated the reasonableness of the estimates and related information provided by the executive directors.
• performed analytical procedures or tests of details and made inquiries in relation to selected information in the Combined Non-Financial Reporting.
• considered the presentation of the information in the Combined Non-Financial Reporting.
• considered the process for identifying taxonomy-eligible and taxonomy-aligned economic activities and the corresponding disclosures in the Combined Non-Financial Reporting.