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Combined management report of the EnBW Group and EnBW AG

The combined management report of the EnBW Group and EnBW AG for the 2021 financial year was audited by KPMG AG Wirtschaftsprüfungsgesellschaft.

The information about the net assets, financial position and results of operations of the EnBW Group is based on the requirements of the International Financial Reporting Standards (IFRS), and, where applicable, the German Commercial Code (HGB) and German Accounting Standards (GAS). On the basis of our integrated reporting, the non-financial declaration pursuant to sections 315b and 289b HGB is fully integrated into the combined management report of the EnBW Group and EnBW AG and was audited with reasonable assurance by Ernst & Young GmbH Wirtschaftsprüfungsgesellschaft. Any differences between statements made for the EnBW Group and for EnBW AG are clearly identified in the text.