Audit and audit of the annual financial statements (including management report) of the annual financial statements prepared in accordance with principles of commercial law, 2022-2026 and optionally for up to a further 5 financial years (if the client is using the possible extension option) of Gelsenwasser AG, Gelsenkirchen, as well as the annual financial statements of other companies. The companies concerned are listed under II.2.4) of this contract notice and II.1.4 of the document 'Supplements to the contract notice — Sectors', which is made available electronically at www.vergabe.metropoleruhr.de/VMP-satellite/Mandator/Login/do. This document is structured and quantified in accordance with the form of these contract notice sectors. The audit mandate necessarily includes all audit procedures related to the proper annual and consolidated financial statements, including auditing the other companies (as described above).

Audit and audit of the annual accounts of the annual financial statements (including management reports) drawn up in accordance with commercial principles (including management reports) 2022, 2023, 2024, 2025 and 2026 and optionally for up to a further 5 financial years (if the possible extension option is used) of Gelsenwasser AG, Gelsenkirchen; as well as the Annual financial statements of the following companies: Financial statements Gelsenwasser AG, Gelsenkirchen; Annual Financial Statements Gelsenwasser Energienetze GmbH, Gelsenkirchen; Annual Financial Statements Vereinigte Gas- und Wasserversorgung GmbH Rheda-Wiedenbrück; Annual Financial Statements Erenja AG & Co. KG*, Gelsenkirchen; Annual Financial Statements Chemiepark Bitterfeld-Wolfen; Annual Financial Statements Wasser und Gas Westfalen GmbH & Co. Holding KG, Bochum; Consolidated Financial Statements Wasser und Gas Westfalen GmbH & Co. Holding KG, Bochum; Annual Financial Statements Wasser und Gas Westfalen GmbH

*In future, Erenja AG & Co. KG will bundle the energy sales activities (electricity, gas and heat) of Westfalica GmbH, NGW GmbH, Vereinigte Gas- und Wirtschaft GmbH and Gelsenwasser AG. The necessary transformational transactions (spin-off of the energy distribution of Vereinigte Gas- und Wasserversorgung GmbH to Gelsenwasser AG, mergers of Westfalica GmbH and NGW GmbH to Gelsenwasser AG and spin-off of all energy distribution activities from Gelsenwasser AG to Erenja AG & Co. KG) should be carried out either retroactively by 1 January 2021 or 1 January 2022.

The audit mandate includes all imperation to carry out a proper audit of the annual financial statements in accordance with Sections 316 et seq. of the German Commercial Code (HGB) and the management report, including the accounting records, as well as the audits of the consolidated financial statements and the group management reports. Compliance with sectoral legislation may also need to be assessed. The statutory auditor shall review the proper remuneration of the Board of Management and confirmed to a separate remuneration report.

It is envied that the contractor may continue to be appointed as auditor in the following financial years (until 2031 if applicable). This right of option is exercised by the Supervisory Board of Gelsenwasser AG.