Accounting and financial statement auditing

In line with European Union requirements, thyssenkrupp prepares the consolidated financial statements for the thyssenkrupp group and interim reports in accordance with the International Financial Reporting Standards (IFRS). However, the parent-company financial statements of thyssenkrupp AG, on which the dividend payment is based, are drawn up in accordance with the German Commercial Code (HGB).

In accordance with the statutory provisions the auditor is elected each year by the Annual General Meeting for a period of one year. In line with the proposal submitted by the Supervisory Board, the Annual General Meeting on January 31, 2025 elected KPMG Aktiengesellschaft Wirtschaftsprüfungsgesellschaft (KPMG), Düsseldorf, as the auditor for fiscal year 2024 / 2025 and to perform the auditors’ review of the interim financial reports for fiscal year 2024 / 2025 and the auditors’ review of the interim reports for fiscal year 2025 / 2026 prepared before the 2026 Annual General Meeting. Moreover, in line with the proposal submitted by the Supervisory Board, the Extraordinary General Meeting on August 8, 2025 elected KPMG as the auditor of the closing balance sheet of thyssenkrupp AG as of December 31, 2024 in the context of the spin-off of a minority interest in the Marine Systems segment.

KPMG has audited the parent-company financial statements and consolidated financial statements of thyssenkrupp AG since fiscal year 2022 / 2023. It was appointed in 2022 following a corresponding external bidding process. Since that time and as of September 30, 2025, the signatory auditors for the parent-company financial statements of thyssenkrupp AG and the consolidated financial statements of the thyssenkrupp group are Marc Ufer (signatory on the left) and Dr. Markus Zeimes as the responsible auditor (signatory on the right). The statutory requirements and obligation to rotate auditors were fulfilled.