Audit of annual financial statements in accordance with Section 317 I HGB and audit of rental assets under fiduciary management

analogous to an annual audit in accordance with Section 317 I HGB (income statement, balance sheet, notes),

review of the management report in accordance with Section 317 II HGB,

review of the remuneration of the management/senior employees,

IT system testing according to IDW PS 330,

examination in accordance with Section 53 I HgRG,

Test according to MaBV:

for various assets/clients

The procedure is conducted under file number V-2021-000589. Please include this with each

correspondence.

We would like to point out that only the essential information is provided in this notice.

The final information on the procedure can be found in the procurement documents. Regarding

Please note the information under point VI.3) Additional information regarding the requirements of the tender documents.

• All audits must be carried out by a joint and as constant as possible audit team of the commissioned examination firm following a uniform examination procedure.

• The commissioning is planned for a total period of five years. The appointment of the statutory auditor is to be made annually by the shareholders' meetings.

• Involvement of the Chairman of the Supervisory Board: In advance of the audit and after submitting the audit report before the respective Supervisory Board meetings, it is possible to have a discussion with the Chairman of the Supervisory Board of BIM GmbH and LFB Verwaltungs GmbH on request or as necessary. The Chairman of the Supervisory Board can provide information on or on important audit priorities that are included in the audit.

• Involving the Supervisory Board: The auditor attends the meetings of the Supervisory Boards of BIM GmbH and LFB Verwaltungs GmbH on the agenda item for annual audit and reporting and reports orally.

• Involvement of the Berlin Court of Auditors: In the run-up to and after the submission of the audit report, a meeting is held with the Berlin Court of Auditors according to the requirements of the Berlin Court of Auditors. With regard to the SILB and the LfG, the Berlin Court of Auditors can provide information on or on important audit priorities that feed into the audit.

• Draft audit reports must be submitted in good time so that a preliminary discussion of the drafts is possible with the management board/chairman of the supervisory board before the Supervisory Board's scheduled loading period.

• The audit reports must be completed on time so that the loading deadline for the Supervisory Board can be met (current loading period: three weeks).

• The audit process is to be divided into a preliminary audit period from September to November and a main audit phase in the period February to March. The dates are individually coordinated and depend on the meeting dates of the Supervisory Boards (generally in March or April).

Assets/clients:

— BIM GmbH;

— BBF GmbH;

— BIM consolidated financial statements: Group of BIM GmbH and BBF GmbH

— rental assets;

— SILB;

— SODA;

— LfG (operating sections A and B);

— LFB Verwaltungs GmbH;

— LFB GmbH & Co KG and THV I (2 audits and reports);

— LFB Projekt GmbH & Co. KG and LFB THV II (two audits and reports);