The Supervisory Board shall establish an Audit Committee within the meaning of Section 107 (3) Sentence 2 AktG which shall deal in particular with issues relating to the company's accounting, risk management and compliance as well as the efficiency of the internal control system and the internal auditing system, to the necessary autonomy of the auditor, the granting of the audit assignment to the auditor, the determination of audit focuses and the agreement of the fee. Half-year and quarterly financial reports shall be discussed by the Audit Committee together with the Executive Board prior to publication unless these reports are discussed by the Supervisory Board. The Chairman of the Audit Committee shall have specialist knowledge and experience in the application of accounting principles and internal controlling procedures. He should be independent and not be any former member of the Executive Board of the company whose term of office ended less than two years previously.

The Audit Committee shall consist of three Supervisory Board shareholder representatives and three Supervisory Board employee representatives respectively.