Consolidated Statement of Financial Position

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1 Consolidated Statement of Financial Position as at 31 December 2013 Assets Non-current assets Intangible assets (1) 461, ,812 Property, plant and equipment (2) 60,968 60,196 Interest in affiliates (valued at-equity) (3) Other investments (3) Trade receivables (6) 8,915 8,773 Other financial assets (7) 1,831 10,520 Derivative financial instruments (18) 6,056 4,417 Deferred taxes (4) 1,764 3,754 Current assets 541, ,246 Inventories (5) 4,166 3,317 Trade receivables (6) 74,975 68,991 Other financial assets (7) 2,723 3,939 Other non-financial assets (8) 28,357 7,941 Income tax claims (4) 8,396 3,732 Securities (recognized as profit or loss at fair value) (9) Cash and cash equivalents (10) 23,339 18, , ,038 Non-current assets qualified as held for sale (11) , , , , Annual Report 2013 CompuGroup Medical AG

2 Essence of 2013 To Our Shareholders Combined Management Report Financial Statements Additional Information Equity and Liabilities Equity Subscribed capital 53,219 53,219 Treasury shares -20,292-20,903 Reserves 155, ,063 Capital and reserves allocated to the shareholder of the parent company 188, ,379 Minority interests -4, Non-current liabilities (12) 184, ,407 Pensions (13) 10,278 10,880 Liabilities to banks (14) 278, ,733 Purchase price liabilities (15) 2, Derivative financial instruments (18) 7,852 12,285 Other financial liabilities (18) 1,333 3,112 Other non-financial liabilities (18) 2,979 3,041 Deferred taxes (4) 42,497 45,716 Current liabilities 345, ,369 Liabilities to banks (14) 43,514 46,580 Trade payables (16) 22,902 17,428 Income tax liabilities (4) 14,611 19,929 Other provisions (17) 23,269 21,431 Purchase price liabilities (15) 9,394 29,038 Other financial liabilities (18) 6,050 9,755 Other non-financial liabilities (18) 33,885 29, , ,508 Liabilities related to assets held for sale (11) , , , ,284 Annual Report 2013 CompuGroup Medical AG 59

3 Consolidated Income Statement Sales revenue (19) 459, ,582 Capitalized in-house services (20) 9,651 6,610 Other income (21) 2,512 5,403 Expenses for goods and services purchased (22) -79,352-82,518 Personnel expenses (23) -214, ,951 Other expenses (24) -79,649-73,172 Earnings before interest, taxes, depr. and amortization (EBITDA) 97, ,954 Depreciation of property, plants and tangible assets (25) -7,373-7,207 Earnings before interest, taxes and amortization (EBITA) 90,403 97,747 Amortization of intangible assets (25) -33,575-33,592 Earnings before interest and taxes (EBIT) 56,828 64,155 Results from associates recognized at equity (26) Financial income (27) 4,318 7,479 Financial expenses (27) -25,918-22,900 Earnings before taxes (EBT) 35,208 48,374 Income taxes for the period (28) -13,033-17,951 Result from continued operations 22,175 30,423 Result from discontinued operations (11) Consolidated net income of the period 21,718 30,423 of which: allocated to parent company 23,147 30,716 of which: allocated to minority interests -1, Earnings per share from continuing operations (29) undiluted (EUR) diluted (EUR) Additional information: Cash Net Income* 51,663 60,088 Cash Net Income* per share (EUR) * Definition Cash Net Income: net income before minority interests plus amortization on intangible assets except amortization on in-house capitalized software. 60 Annual Report 2013 CompuGroup Medical AG

4 Essence of 2013 To Our Shareholders Combined Management Report Financial Statements Additional Information Consolidated Statement of Comprehensive Income Consolidated net income for the period 21,718 30,423 Items that will not be reclassified to profit/loss: Actuarial gains and losses from pensions 0 0 Changes in actuarial gains and losses 461-3,549 Deferred income taxes Items that may be reclassified to profit/loss: Cashflow Hedges 338-2,616 of which: in equity 129-8,969 of which: income (recycling) 4,367 2,974 Deferred income taxes -1,349 1,816 Currency conversion differences 3,147-4,179 of which: in equity -1,317 4,396 of which: income (recycling) 0 0-1,317 4,396 1, Operating income and expense recognized directly in equity 2,168-2,399 Total result of the period 23,886 28,024 of which: allocated to parent company 25,315 28,317 of which: allocated to minority interests -1, Annual Report 2013 CompuGroup Medical AG 61

5 Consolidated Cash Flow Statement Group net income 21,718 30,423 Amortization of intangible assets, plant and equipment 40,948 40,799 Earnings on sales of fixed assets -56 4,001 Change in provisions (including income tax liabilities) -5,284 4,647 Change in deferred taxes -7,033-5,066 Other non-cash income and expenses 8, ,886 74,699 Change in inventories Change in trade receivables 22-8,735 Change in income tax receivables -4,407-1,993 Change in other assets 2,538 3,948 Change in trade payables 1,619-4,674 Change on other liabilities -6,061 3,094 Cash flow from operating activities 52,331 66,905 Cash inflow from disposals of intangible assets 133 1,105 Cash outflow for capital expenditure in intangible assets -16,506-8,935 Cash inflow from disposals of sales of property, plant and equipment 514 2,275 Cash outflow for capital expenditure in property, plant and equipment -7,540-18,453 Cash outflow for acquisitions less acquired cash -16,697-15,491 Cash outflow for acquisitions in prior periods -22,411-13,726 Cash outflow for acquisition prepayment -18,000 0 Cash flow from investing activities -80,507-53,225 Purchase of own shares 0-4,646 Dividends paid -17,366-12,475 Dividends received Purchase of minority interest Cash inflow from assumption of loans 94,644 32,564 Cash outflow from assumption of loans -44,128-34,583 Cash flow from financing activities 33,038-18,890 Cash and cash equivalents at beginning of period 18,953 23,978 Changes in cash and cash equivalents 4,862-5,210 Changes in cash and cash equivalents due to exchange rate fluctuations Cash and cash equivalents at end of period 23,339 18,953 Interest paid 14,505 14,944 Interest received 402 2,534 Income tax paid 30,048 19, Annual Report 2013 CompuGroup Medical AG

6 Essence of 2013 To Our Shareholders Combined Management Report Financial Statements Additional Information Changes in Consolidated Equity Share capital Treasury shares Reserves Accumulated other operating income Cashflow hedges Currency conversation Equity attributable to shareholders of CGM AG Noncontrolling interest Consolidated equity Balance as at (adjusted) 53,219-16, ,166-4,425-10, , ,202 Group net income , , ,423 Other results Changes in the fair value of cashflow hedges , , ,179 Actuarial gains and losses 0 0-2, , ,616 Currency conversion differences ,396 4, ,396 Total result of the period ,100-4,179 4,396 28, ,024 Transactions with shareholders Capital contribution Dividend payment , , ,475 Stock option program Repurchase of treasury shares 0-4, , , ,646-12, , ,819 Balance as at ,219-20, ,843-8,604-6, , ,407 Group net income , ,147-1,429 21,718 Other results Changes in the fair value of cashflow hedges , , ,147 Actuarial gains and losses Currency conversion differences ,317-1, ,317 Total result of the period ,485 3,147-1,317 25,315-1,429 23,886 Transactions with shareholders Capital contribution Dividend payment , , ,366 Stock option program Non-controlling interests from acquisitions Additional purchase of shares from non-controlling interests after control Repurchase of treasury shares Issue of treasury shares , , , , , ,279 Changes in the scope of consolidation ,861-3,348 Balance as at ,219-20, ,792-5,457-7, ,769-4, ,667 Annual Report 2013 CompuGroup Medical AG 63

ASSETS 31 December December 2016

ASSETS 31 December December 2016 Condensed Consolidated Interim Balance Sheet as at 31 December 2017 ASSETS 31 December 2017 31 December 2016 Current Assets Cash and Cash Equivalents 7.132 5.159 Financial Investments 736 1.228 Trade Receivables