Page Line KSt 1 A Gray fields reserved for tax office use Employer Identification Number, EIN File 2016

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1 Page Line KSt 1 A Gray fields reserved for tax office use Employer Identification Number, EIN File 2016 Tax Office Employer Identification Number, EIN Corporation Income Tax Return and Tax return for separate assessments of tax bases to be carried out in conjunction with corporation tax assessment Tax return for separate and uniform assessment of the income of the controlled company to be attributed to the controlling company and thus for other related taxation bases ( 14 para. 5 KStG) Tax return for separate assessment of the contribution account for tax purposes ( 27 para. 2 KStG), of the nominal capital arising from the conversion of reserves ( 28 para. 1 sent. 3 KStG), of the adjusted total amount as defined by 36 para. 7 KStG from the partial amount as defined by 30 para. 2 no. 2 KStG ) EK 02 ( 38 para. 1 sent. 1 and 2 KStG) (Only in the cases of application under 34 para. 14 KStG) for taxpayers with comprehensive tax liability on worldwide business income - Incoming mail stamp Circled numbers refer to the instructions for the corporation income tax return General Information 1 Name of corporation 3 Business address: Street and number Postal code P.O.Box 4 Postal code City Telephone number 6 Place of management (if differing from information on lines 3 and 4) Internet address 7 Place of registered office (if differing from information on lines 3 and 4) 8 Legal representative (with address) 9 Telephone number 10 Corporate purpose 11 Is it a company as defined by 8b para. 7 KStG (banking institution, financial services institution or financial enterprise)? 1 = Yes 2 = No 12 Is this a company to which 8 para. 9 KStG is to be applied or is it a controlled company to which 8 para. 9 KStG is to be applied to its controlling company? 1 = Yes 2 = No (if yes: Schedule/s Spartenübersicht and Schedule/s ÖHK must also be submitted)

2 Page Line KSt 1 A 2016 Bank reference please quote as reference 13 IBAN 13a BIC 13b Bank name (branch) and location 13c Name of account holder differing from line 1 14 The tax assessment and the assessment notices should be sent to the following authorized receiving agent / postal recipient, if differing from lines 1 to 9. (Fill out only if the tax office has not received authorization for receipt.) 16 Differing fiscal year Short tax year from to from to 16a The corporation is exempt under 5 para. 1 no. KStG The following schedules are attached: 17 Schedule AESt Number Schedule AEV Number Schedule BE Number Schedule EÜR Number 18 Schedule GK Number Schedule GR Schedule OG Schedule OT Number Schedule ÖHK Number 19 Schedule Verluste Schedule WA Schedule Z Schedule Zinsschranke Number 19a Schedule KSt 1 F Schedule KSt 1 F-38 Schedule KSt 1 Fa Schedule Signature The tax return was prepared with the assistance of a member of the tax advising professions as defined by 3, 3a and 4 of the StBerG 1= yes This tax return was prepared with the assistance of: (Name, Address, Tel. No.): Place, date (signature) I submit the tax assessment return as defined by 14 para. 5 KStG as the controlling company / as the legal representative of the controlling company. The return must be personally signed by the legal representative of the corporation. Notice under the Data Protection Acts: The information requested on this return is required under 149, 150 and 181 para. 2 sent. 1 AO in conj. with 14 para. 5 KStG, 31 KStG and 25 EStG. 2 Determination of Total Income 49c Income from trade or business on line 107 of Schedule GK; for additional short tax year: Trade or business income of the second fiscal year ending in the assessment period 50 Additional fiscal year in the assessment period Add / Subtract: Income from Trade or business of the first fiscal year ending in the assessment period (on line 107 of Schedule GK for the first fiscal year) 51 Income from limited tax liability If unlimited as well as limited tax liability existed during the calendar year:

3 Page Line KSt 1 A 2016 Add / Subtract: Income received during the limited tax liability (Amount on line 55a of the attached declaration KSt 1 C for the period of the limited tax liability; cf. 32 para. 2 no. 1 KStG) 52 Deduction of foreign taxes Not for controlled companies: Subtract: Foreign taxes to be deducted under 26 para. 1 sent. 1 no. 1 KStG in conj. with 34c para. 2 EStG (total of amounts on line 11 of all Schedules AESt) 52a Subtract: Foreign taxes to be deducted under 26 para. 1 sent. 1 no. 1 KStG in conj. with 34c para. 3 EStG (total of amounts on line 14 of all Schedules AESt) 53 Non-tax-exempt negative income with foreign implications according to DTA / Not to be taken profit reductions as defined by 2a para. 1 EStG: Add: Not to be taken negative income / profit reductions under 2a para. 1 EStG (total of amounts on lines 9 und 10 of all Schedules AEV) 53a Subtract: Loss deduction under 2a para. 1 sent 3 EStG ( total of amounts on line 15 of all Schedules AEV) 53b Deduction of investment income tax according to application under 36a para. 1 sent 3 EStG Subtract: Investment income tax to be deducted under 36a para. 1 sent 3 EStG 54 Total income 56 Determination of Overall Income Amount Contributions Subtract: Contributions under 9 para. 1 no. 2 KStG to promote tax-privileged purposes as per receipt (amount on line 7 of Schedule Z) 57 Add-backs under 2a para. 3 sent. 3 and para. 4 in conj. with 52 para. 2 sent. 3 and 4 EStG, 2 para. 1 sent. 3 and para. 2 AuslInvG Add: Add-back amount Subtotal 63a Loss deduction limitation under 8c KStG Add: Nonclaimable loss in current taxation period under 8c KStG (if applicable, in conj. with 2 para. 4, sent. 1 und 2, 20 para. 6 sent. 4 UmwStG) (enter without sign; as per separate determination) 31 63b Subtotal 64 Attribution of income for a controlling company Add / Subtract: Attributable income of controlled companies (total of amounts from line 25 of all Schedules OT) 64a Subtotal 64b Loss no longer applicable in current taxation period for spin-off Add: In case of a spin-off for a transferring corporation: loss from the current taxation period no longer applicable by 15 para. 3, 16 UmwStG (enter without sign) 64c Subtotal (For a controlled company: Income of the controlled company before attribution to the controlling company)

4 Page Line KSt 1 A Income adjustment for a controlled company Add: Compensatory payments to be paid by controlling company ( 16 sent. 2 KStG) (Amount on line 15 of Schedule OG) 66 Subtract: Income attributed to the controlling company (Amount on line 18 of Schedule OG, enter with minus sign) 66a Subtotal (carryover) 3 Employer Identification Number 66b Adjustments under 2 para. 4 sent. 3 and 4 UmwStG Lines 66b to 66f: Only in case of reorganizations with a retroactive tax effect for application of 2 para. 4 sent. 3 and 4 UmwStG for an absorbing entity; not for controlled companies and not in the cases on line 66g; Amount on line 66a 66c Subtract: Positive income of the transferring or contributing legal entity in the retroactive period from own takeovers included in the amount on line 66b. 66d Subtract: Positive income of the transferring or contributing legal entity in the retroactive period included in the amount on line 66b as per separate and uniform assessment of a partnership 66e Subtract: Positive income of the transferring or contributing legal entity in the retroactive period included in the amount on line 66b as per separate and uniform assessment(s) under 14 para. 5 KStG (total of the amounts on line 27 of all Schedules OT) 66f Subtotal: If negative: Under 2 para. 4 sent. 3 and 4 UmwStG nonoffsettable loss of the absorbing entity (carryover of a negative amount in the main column with sign reversal) 66g Only for companies which fall within the scope of 8 para. 7 sent. 1 no. 2 sent. 2 KStG and for companies and PCOs, which are controlling companies of such companies; not for controlled companies: Add: Under 2 para. 4 sent. 3 and 4 UmwStG nonoffsettable loss of absorbing entity (amount on line 36 main column of Schedule ÖHK) 67 Total income 68 Only for corporations defined under 8 para. 7 sent. 1 no. 2 sent. 2 KStG and for corporations and public sector business enterprises that are controlling companies of such corporations; not for controlled companies: Add: Total of overall negative income amounts from the individual sectors as defined by 8 para. 9 sent. 1 no. 1 to 3 KStG (amount on line 38 of all Schedules ÖHK) 69 Relevant overall income amount in the cases under 8 para. 9 KStG Determination of Taxable Income 70 Subtract: Loss deduction based on offsetting with loss carryforward (not in the cases of 8 para. 9 KStG); (Total amounts on lines 22 and 24 of Schedules Verluste) 70a Subtract: Loss deduction based on offsetting with loss carryforward (in the cases of 8 para. 9 KStG); (Amount on line 57 column 2 of Schedules ÖHG) 71 Subtract: Loss deduction based on a loss carryback from 2017 to 2016 (not in the cases under 8 para. 9 KStG) 71a Subtract: Loss deduction based on a loss carryback from 2017 to 2016 (in the cases under 8 para. 9 KStG) 73 Income

5 Page Line KSt 1 A Subtract: Exemption under 24 or 25 KStG 8 1 = 24 KStG 2 = 25 KStG 75 Taxable income Apportionment of Taxable Income according to Tax Rates 75a Of the taxable income (amount on line 75) subject to the standard tax rate of 15 % 76 Of the taxable income (amount on line 75) subject to a special tax rate amounting to % under 77a Only for applications under 34 para. 14 KStG: Increase in corporation tax under 38 KStG, if applicable, in conj. with 9 and 16 UmwStG, 10 UmwStG ), 40 KStG ) (Total amounts on lines 9, 23 and 36 of all Schedules KSt 1 F - 38) Only for Professional Associations 77b Income 77c Funds used for the direct or indirect support or subsidy of political parties. 77d Corporation tax (50 % of the amount from line 77c)

6 Page Line Schedule GK Name of corporation Employer Identification Number If two fiscal years end in one assessment period, Schedule GK is to be filled out separately for each fiscal year Circled numbers refer to instructions for corporation income tax return Schedule GK 2016 for corporation income tax return KSt 1 A for corporation income tax return KSt 1 B for corporation income tax return KSt 1 C for tax assessment return under 14 para. 5 KStG Determination of Income from Trade or Business 1 General Information If several businesses: Name of business 2 Fiscal year from to 3 bis Balance sheet results 10 frei 11 Net income/net loss as per commercial or tax accounts 3 26 (for commercial accounts after taking into account the reconciliation accounts under 5b para. 1 sent 2 EStG or 60 para. 2 EStDV on the adjustment to the authoritative tax bases) 12 Profit/Loss as per profit determination under 4 para. 3 EStG (For use of Schedule EÜR: Amount on line less amount on line 72 of Schedule EÜR) 13 For partial tax liability: Profit/Loss from taxable area as per separate determination (net of deductions under 10g EStG deduction max. up to 0) 14 Subtract / Add: Profit / Loss from holdings in partnerships included in the amounts on lines 11 to 13 (see lines 15 and 16) (as per separate itemized list) 15 Add /Subtract: Income from holdings in partnerships as per separate and uniform determination (as per separate itemized list) Add /Subtract: Income from holdings in asset-management partnerships as per separate and uniform determination (as per separate itemized list) 17 Subtract / Add: (Actual) Profit / Loss included in the amounts on lines 11 to 13 from operating trading vessels in international trade, which is to be determined at a flat rate amount under 5a EStG (see line 18) 18 Add/Subtract: Flat rate profit/loss from operating trading vessels for separate profit determination under 5a EStG 19 Subtotal 20 Off-Balance Sheet Adjustments Not for controlled companies and for controlling companies without amounts taken over from controlled companies:

7 Page Line Schedule GK 2016 Add: Under 4 para. 6 UmwStG share in a transfer of losses not to be taken into account as per separate and uniform determination of the partnership (enter without sign) 9 21 Add / Subtract: Increase from nonoffsettable losses as defined by 15 para 4 sent 1, 3 and 6 EStG or 15b para. 1 sent. 1 EStG, 20 para. 1 no. 4 sent. 2 EStG, 2 para. 4 sent. 1 and 2 UmwStG and 20 para. 6 sent. 4 UmwStG or deductions under 15 para. 4 sent. 2, 3 or 7 EStG, under 15b para. 1 sent. 2 EStG and under 20 para. 1 no. 4 sent. 2 EStG; if applicable, as defined by 2 para. 4 sent 3 und 4 UmwStG (as per separate itemized list) Add / Subtract: Increase or deduction under 19 para. 4 REITG (subject to 19a para. 1 sent. 2 REITG) 23 Add: Profit mark-up under 6b para. 7 EStG 24 Subtract investment deduction amount of the current fiscal year under 7g para. 1EStG Add: In the fiscal year of acquisition/production: Investment deduction amount under 7g para. 2 sent. 1 EStG from Add: In the fiscal year of acquisition/production: Investment deduction amount under 7g para. 2 sent. 1 EStG from Add: In the fiscal year of acquisition/production: Investment deduction amount under 7g para. 2 sent. 1 EStG from Not for controlled companies: Add: Hidden profit distributions under 8 para. 3 sent. 2 KStG (as per separate itemized list as well as for refunds from cooperatives on line14 of Schedule GR) 29 Subtract: Profit increases in conj. with taxed hidden profit distributions (under BMF Decree dated 05/28/2002, BStBl I p. 603) 30 Subtotal (carryover) 2 30 Subtotal (carryover) 31 Add: Capital contributions not treated as income as defined by 8 para. 3 sent. 4 KStG 32 Add: Expenses for statutory purposes ( 10 no. KStG) 33 Add: Corporation tax (after crediting investment income tax remaining corporation tax expenses as per income statement) 34 Add: Solidarity surcharge Add: Investment income tax available for credit on investment income received 36 Add: Investment income tax not available for credit on investment income received Add: Trade tax return from tax period Add: Other personal taxes (e. g. net worth tax, inheritance tax and gift tax) 39 Add: Non-deductible part of VAT and input tax amounts under 10 no. 2 KStG 40 Add: Foreign personal taxes as defined by 10 no. 2 KStG 2 41 Add: Tax duties or charges accessory to taxes on lines 33 to 40 (e.g. penalties for late filing and late payment, coercive payments, interest under 234 to 237 AO, back payment interest under 233a AO, surcharges under 162 para. 4 AO, charges under 89 and 178a AO) 15

8 Page Line Schedule GK Add: Half of the supervisory board's fees (incl. the tax deduction carried by the corporation under 50a para1 no. 4 EStG and the solidarity surcharge; 10 no. 4 KStG) Lines 33 to 34a and 39 to 44 Schedule WA should be filled out as well 43 Add: Other non-deductible expenses in particular under 4 para. 5 sent. 1 nos. 1 to 4, 7, 8, 8a, 10 and para. 6 to 8 EStG, 4c and 4d EStG, 160 para. 1 AO, 10 no. 3 KStG 44 Add: All donations and contributions not deductible as operating expenses 45 Add / Subtract: Amount under 4e para. 3 EStG 46 Add/ Subtract: Amount under 4f EstG 47 Subtract: Capital contributions of the shareholders, which were treated as income and paid up to the end of the fiscal year (including an increased amount as defined by 23 para. 2 and 3 UmwStG) Subtract: Capital contributions of the shareholders, which were treated as income but not paid up to the end of the fiscal year. 49 Subtract: Profit increase based on the taxation law of Germany in regard to profit from the sale of an asset ( 4 para. 1 sent 8 2nd clause EstG) 50 Subtract/Add: Income or profit reduction in conj. With the claim to payment of the KSt credit ( 37 para. 5 to 7 KStG) 51 Subtract/Add: Profit or income reduction in conj. With the obligation to pay the increased KSt amount ( 38 para. 5 to 10 KStG) 52 Subtract: Investment subsidy (enter reclaimed investment subsidy with negative sign) 53 Subtract: Other tax-exempt income decreased by related non-deductible operating expenses under 3c para. 1 EStG 54 Add: Income increase from taxable disjunction under 12 para. 1 KStG, 16 para. 3a EStG (unless included in the amount on lines 11 to 13) 55 Tax matters of UmwStG Subtract: Takeover profit not to be taken into account under 12 para. 2 sent. 1 UmwStG (without pro rata amount as defined by 12 para. 2 sent. 2 UmwStG; cf. line 77) 56 Add: Takeover loss not to be taken into account under 12 para. 2 sent. 1 UmwStG (enter without sign) 57 Add: Capital gain on contribution of tainted shares I as defined by 22 para. 1 UMwStG in the current fiscal year 58 Subtotal (carryover) 3 58 Subtotal (carryover) 59 Tax matters with foreign implications Tax-exempt income under DTA Subtract: Foreign income which is tax-exempt based on a double taxation agreement (without income as defined by 20 para. 1 no. 1, 2, 9 and 10 subpara. a EStG from holdings in a foreign corporation) 14 as per separate explanation itemized according to country, net amount, foreign tax accrued from income and gross amount (including foreign tax) 60 Add: Non-deductible domestic operating expenses related to the foreign income on line Add-backs under 10 AStG; Foreign tax credit under 12 AStG 14 Add: Supplemental income amount to be reported under 10 AStG as per separate (and uniform) determination under 18 AStG (as per separate itemized list)

9 Page Line Schedule GK Add: On application under 12 para. 1 AStG foreign tax to be credited as per separate (and uniform) determination under 18 AStG (as per separate itemized list) 63 On application under 12 para. 1 AStG foreign tax to be credited as per separate (and uniform) determination under 18 AStG (as per separate itemized list) 64 Adjustment amount under 1 AStG Add: Adjustment amount under 1 AStG as per separate determination Holdings in other corporations The entries are irrespective of 15 sent. 1 no. 2 and sent. 2 KStG also to be made for controlled companies. But without the corresponding values of the upstream controlled companies Subtract / Add: Expenses or income accrued in another fiscal year, that under 8b para. 2 and 3 KStG are related to tax-exempt sales of shareholdings in other corporations in the current fiscal year (as per separate itemized list) 66 Add / Subtract: Expenses or income accrued in the current fiscal year, that under 8b para. 2 und 3 KStG are related to taxexempt sales of shareholdings in other corporations in another fiscal year ( as per separate itemized list) 67 Current income Income as defined by 20 para. 1 nos. 1, 2, 9 and 10 subpara. a EStG (including revenues as defined by 7 UmwStG and the profit distributions as defined by 3 no. 41 subpara. a EStG) and subject to 19a REITG without distributions of a REIT stock corporation or another REIT corporation; cf. 19 para. 3 in conj. with 19 para. 5 REITG (for holdings in foreign corporations: gross amount including foreign taxes levied on income) without income as defined by line 87; including income from indirect holdings via partnerships Tax exemption under DTA France Tax-exempt of the amount on line 67 under Art. 20 para. 1 subpara. b DTA France (intercorporate dividends) are gross amount 69 Subtract: Non-deductible domestic expenses related to the income on line Tax exemption under 8b para. 1 in conj. with para. 4 KStG (Lines 70 to 72: without the amounts included on line 68) Add: Tax-exempt income under 8b para. 1 KStG from direct holdings, each amounted to at least 10 % at the beginning of the calendar year (without amounts on line 72) Add: Tax-exempt income under 8b para. 1 KStG from indirect holdings, in which the indirect holdings via a coentrepreneurship each amounted to at least 10 % at the beginning of the calendar year (as per tax assessment notice(s) without amounts on line Add: Tax-exempt income under 8b para. 1 KStG, in which the direct and/or indirect holding each did not amount to at least 10 % at the beginning of the calendar year (total of amounts on line 11 of the Schedules BE) 9 73 Add: Tax-exempt income under 3 no. 41 subpara. a EStG (as per separate assessment under 18 AStG) 74 Subtract: Non-deductible expenses under 8b para. 5 KStG (5 % of total of the amounts on lines 70 to Tax exemption of income which is not tax-exempt under 8b KStG, yet under DTA (without the amount included on line 68) Add: Income on line 67, which is not tax-exempt under 8b KStG, but by virtue of a DTA (gross amount) 76 Subtract: Non-deductible expenses which are related to income on line 75

10 Page Line Schedule GK Further tax matters as defined by 8b para. 2 to 10 KStG (Information including the amounts from indirect holdings via partnerships) Add: Profits as defined by 8b para. 2 KStG, if applicable in conj. with 15 para. 1a EStG; if applicable, taking into account the gain on takeover under 12 para. 2 sent. 2 UmwStG and including a gain on takeover as defined by 4 para. 7 UmwStG (without profits from the sale of shares in a REIT stock corporation or in another REIT corporation cf. 19 para. 3 in conj. with para. 5 REITG) without amounts on lines 81 and Add: Profits under 3 nos. 41 subpara. b EStG (as per separate assessment under 18 AStG) 79 Subtract: Non-deductible expenses under 8b para. 3 sent. 1 KStG (5 % of total of the amounts on lines 77 to 78) 80 Subtotal (carryover) 4 80 Subtotal (carryover) 81 Only for controlled companies: Add: Income as on lines 77 and 78, if it is attributable to self-taxable income from a transfer gain under 11 UmwStG 82 Only for controlled companies: Subtract: Non-deductible expenses under 8b para. 3 sent. 1 KStG (5 % of the amount on line 81) 83 Subtract: Profit reduction as defined by 8b para. 3 sent. 3 to 7 KStG; in cases of application of 19a para. 1 sent 2 REITG including corresponding amounts related to shares in a REIT AG or another REIT corporation 9 84 Add: Profits as defined by 8b para. 3 sent. 8 KStG 9 85 Subtract / Add: Income reductions or increases under 8b para. 8 sents. 4 and 5 KStG 86 Lines 86 to 89: In cases of securities lending ( 8b para. 10 KStG) for the borrowing corporation: Subtract: Non-deductible expenses under 8b para. 10 sent. 1 KStG, if they are related to the transferred shares 87 Subtract: Notional income and/or income as defined by 8b para. 10 sent. 2 KStG 88 Add: Amounts as on line 87, if this involves income as defined by 8b para. 1 KStG, to which 8b para. 4 KStG cannot be applied, and/or profits as defined by 8b para. 2 KStG. If this involves amounts that fall within the scope of Art. 20 para. 1 subpara. b DTA France, only the net income should be entered here 9 89 Add: 5% of total of the amounts on lines 70 to 72 and/or of the amount on line 77, if this involves income from borrowed shares as defined by 8b para. 10 KStG 9 90 Not for controlled companies: Total of the amounts on lines 68 to 89 of preceding column (carryover in the main column with minus sign 91 Only for controlled companies: 4 Total of the amounts on lines 81, 82 and 85 to 87 of preceding column (carryover in the main column with minus sign) 92 Profit adjustments for a tax group For a controlling company or a controlled company Add: Negative income if taken into account in a foreign country in the context of taxation of the controlling company, the controlled company or another person ( 14 para. 1 sent. 1 no. 5 KStG), if included in den preceding amounts (enter without sign) 93 Neutralization of the accounting profit of the controlling company based on the values taken into account by the tax group 28 Lines 93 to 100: Only for controlling companies: If the taxable controlling company has several controlled companies: Amounts per controlled company as per separate explanation Subtract: Profit to be paid by controlled company to controlling company

11 Page Line Schedule GK Add: Amount to be paid by controlling company to controlled company to offset a net loss otherwise arising for the year 95 Add: Compensatory payments by controlling company to outside shareholders of controlled company ( 4 para. 5 sent. 1 no. 9 EStG) 96 Add: Neutralization of expenses taken into account in determining profit from the release of active or the formation of passive balancing items as defined by 14 para. 4 KStG 23Add: 97 Subtract: Neutralization of income taken into account in determining profit from the formation of active or the release of passive balancing items as defined by 14 para. 4 KStG 23Add 98 Add: Underpayments as a secondary effect of accounting events in preliminary agreement period ( 14 para. 3 sent. 1 KStG) 99 Subtract: Overpayments as a secondary effect of accounting events in preliminary agreement period ( 14 para. 3 sent. 2 KStG) Subtract: Hidden profit distributions received from the controlled company 101 Neutralization of the accounting profit of the controlled company based on the values taken into account by the tax group Lines 101 to 104: Only for controlled companies: Add: Profit to be paid by controlled company to controlling company 102 Subtract: Amount to be paid by controlling company to controlled company to offset a net loss otherwise arising for the year 103 Add: Compensatory payments and hidden profit distributions to non-affiliated shareholders by the controlled company ( 4 para. 5 sent. 1 no. 9 EstG) 104 Add: Hidden profit distributions paid to the controlling company (R 14.6 para. 4 sent. 1 KStR 2015) 105 Interest deduction ceiling Not for controlled companies: Add: Interest expenses for current fiscal year (total of amounts on lines 7 and 7a of Schedule Interest deduction ceiling) 106 Subtract: After application at 4h ESTG in conj. with 8 para. 1, 8a KStG interest expenses deductible as operating expenses (amount on line 14 of Schedule Zinsschranke) 107 Income from Trade or Business (Carryover under line 49c or 50 of Form KSt 1 A or line 23 of Form KSt 1 B or KSt 1 C)

12 Page Line Schedule WA Name of corporation Employer Identification Number If two fiscal years end in one assessment period, Schedule WA is to be filled out separately for each fiscal year Circled numbers refer to the instructions for the corporation income tax return Schedule WA 2016 for corporation income tax return KSt 1 A for corporation income tax return KSt 1 B for corporation income tax return KSt 1 C for tax assessment return under 14 para. 5 KStG Further Information 1 Fiscal year from to 2 Credit of Withholding Taxes under 36 para. 2 no. 2 in conj. with 36a EStG 13 Lines 2 to 7 without corresponding amounts of the controlled companies. These are to be entered in Schedule OT. Investment income tax for which the requirements of 36a para. 1 sent. 1 EStG have been fulfilled and which is to be credited to the full amount (as per separately sent original tax certificates) 3 Solidarity surcharge on investment income tax on line 2 (as per separately sent original tax certificates) 4 Investment income tax (as per uniform and separate assessment from holdings in partnerships) 5 Solidarity surcharge on investment income tax on line 4 (as per uniform and separate assessment from holdings in partnerships) 6 Investment income tax for which the requirements of 36a para. 1 sent. 1 EStG have not been fulfilled and the credit is restricted to 2/5 of the amount (as per separately sent original tax certificates; investment income tax is to be entered to the full amount; the restriction of the credit takes place ex officio) 7 Solidarity surcharge on investment income tax on line 6 (as per separately sent original tax certificates) 8 Offsettable tax deduction amount under 50a para. 1 no. 1 and 2 EStG as well as 50a para. 7 EStG (as per separately sent proof) (fill out only for beneficial owners with limited tax liability, if during the calendar year unlimited as well as limited tax liability existed: tax deduction amount withheld for the period of the limited tax liability) 9 Solidarity surcharge on the deduction amount on line 8 (as per separately sent proof) 10 frei Credit of Foreign Taxes under 50d para. 10 sent. 5 EStG in conj. with 26 para. 1 KStG Domestic income as defined by 50d para. 10 EStG 12 Pro rata foreign tax determined, paid, reduced by an incurred claim to reduction (as per proof), which corresponds to German income tax or corporation tax and was not credited against German tax ( 50d para. 10 sent. 5 EStG) Profit Distributions / Payments made in the Fiscal Year when using Schedule KSt 1 F 13 (lines 13 to 20a: if applicable. as per separate itemized list)

13 Page Line Schedule WA 2016 Profit distributions based on resolution on profit distributions corresponding to corporation law regulations Resolution on profit distributions dated 14 Outflow from the corporation on 15 Amount of profit distribution 15a Overpayments originating from business transactions in the pre-consolidation period ( 14 para. 3 KStG; amount on line 20 of Schedule OG) 16 Other profit distributions and other payments (e.g. hidden profit distributions, repayment of nominal capital, which was not scheduled for disbursement, payments as defined by 20 para. 1 no. 9 and no. 10 subpara. a EStG; without liquidating dividends; for controlled companies: including paid compensatory payments and hidden profit distributions to outside shareholders) Outflow from the corporation on 16a Amount of other profit distributions and payments 17 Liquidating dividends Installment payments, provided these can be considered as repayment of nominal capital 17a Installment payments, if these cannot be considered as repayment of nominal capital 18 Final distribution, if this can be considered as repayment of nominal capital 19 Final distribution, if this cannot be considered as repayment of nominal capital 20 Only for tax-exempt corporations and only in cases of application under 34 para. 14 KStG: Distributions to tax-exempt shareholders and to public law entities, provided the payments do not accrue to shares held in a business with commercial activities or held by a commercial business enterprise not exempt from corporation tax ( 38 para. 3 in conj. with 34 para. 14 KStG) included on lines 15, 16a and 17a are 20a included on line 31 of Form KSt 1 F are Information on issued Tax Certificates when using Schedule KSt 1 F 20b Certified decrease(s) in the contribution account for tax purposes for profit distributions and payments of the current fiscal year 20c Tax certificates for more than one profit distribution / service were issued (as per separate itemized list) 32 2 Employer Identification Number Information on issued Investment Income Tax Registration when using Schedule KSt 1 F 20d for lines 15 and 15a for line 16a for lines 17a and 19 will be/were determined separately 20e for line 15 was not determined because these are dividends as defined by 43 para. 1 sent. 1 no. 1a EStG which the paying agency has to register for investment income tax 1 = yes Information on issued Tax Certificates when using Schedule KSt 1 Fa For amounts as defined on lines 24, 31a and 55a of Schedule KSt 1 Fa the following was certified in the fiscal year: 20f Payments included in the amounts on line 24 of Schedule KSt 1 Fa reducing the contribution account for tax purposes 20g Payments included in the amounts on line 31a of Schedule KSt 1 Fa reducing the contribution account for tax purposes 20h Payments included in the amounts on line 55a of Schedule KSt 1 Fa decreasing the contribution account for tax purposes Name and Address of Shareholders Always please fill out lines 22 to 26, except in the case on line 21 or when using Form KSt 1 B

14 Page Line Schedule WA Lines 22 to 26 should not be filled out, because a case included in 1 para. 1 no. 3 (mutual insurance and pension funds companies) or 1 para. 1 no. 6 (public sector business) KStG exists. If applicable, as per separate itemized list. Shareholdings under 1% or shares in portfolio investments can each be entered as a total in one position. Amount of shareholding Holding period Fiscally administered at tax office / Tax Identification Number (as far as known to the corporation) 26 The information on the shareholders listed above has changed compared to the previous year 1 = yes; 2 = no Contractual Agreements with Shareholders and Closely Related Persons 27 frei Were the following contracts (employment contracts, leases, loan contracts, pension commitments) with shareholders and/or closely related persons entered into or amended in the tax year? Respective contracts must be submitted to the tax office = yes; 2 = no Type of contract, Date of the conclusion of contract or last contractual amendment, Name of the contracting party Amount of compensation Further contracts as per separate itemized list 32 Allocations to pension provisions for shareholders and closely related persons Supervisory Board Members Fees to Taxpayers subject to Unlimited Tax Liability Recipient of fee: Last name, first name, address, competent tax office and Tax Identification Number (as per separate itemized list) Fee paid VAT included therein Date of payment Tax Reports under 138 para. 2 of the Tax Code: During the calendar year the corporation 35 founded or acquired enterprises or permanent establishments abroad, 36 held shares in foreign partnerships, relinquished or changed the holding 37 acquired shareholdings in corporations, associations of persons and estates not subject to unlimited tax liabilities, with which a direct shareholding of at least 10% or an indirect shareholding of at least 25% of its capital or assets was reached or for which the sum of the acquisition costs of all shareholdings amounted to more than 150, The corresponding reports with Form BZSt 2 will be/were determined separately. 3 Employer Identification Number Remunerations as defined by 50a para. 1 no. 1 to 4 and para. 7 EStG to Persons with Limited Tax Liability (e.g. supervisory board remunerations, royalties) 39 Recipient of the remuneration: Last name, first name, address (as per separate itemized list) Fee paid Withheld and transferred Tax deduction Solidarity surcharge on tax deduction 42 From the amount on line the deduction pursuant to 73f ESTDV 50d EStG was not made or not made to the full amount 43 in the cases of 73f EStDV: owing to payments to GEMA to

15 Page Line Schedule WA in the cases of 50d EStDV: owing to the certificate or the authorization of the Federal Central Tax Office Certificate or authorization from File No. 45 The tax return will be/was sent separately to the Federal Central Tax Office (BZSt) Cancellation of Investment Deduction Amounts under 7g para. 3 and 4 EStG (as per separate explanation) in 2012 deducted 47 in 2013 deducted 48 in 2014 deducted 49 in 2015 deducted

16 Page Line Schedule OG Name of corporation Employer Identification Number If two fiscal years end in one assessment period, Schedule OG is to be filled out separately for each fiscal year Circled numbers refer to instructions for corporation income tax return. Schedule OG 2016 for corporation income tax return KSt 1 A for tax assessment return under 14 para. 5 KStG Add-backs/Deductions for controlled companies General Information The taxpayer is a controlled company: 1 Name of controlling company 2 Street and number 3 Postal Code City 4 Tax office of controlling company Employer Identification Number of controlling company 4a Fiscal year of controlling company from to 5 The tax assessment notice as defined by 14 para. 5 KStG for the controlling company should be sent to the following authorized receiving agent / postal recipient diverging from lines 1 to 3. 6 The authorization for receipt will be sent separately by the controlling company / the legal representative of the controlling company in the original to the tax office competent for the taxation of the controlled company. 7 The authorization for receipt of the controlling company has been received by the tax office competent for the taxation. 8 bis Determination of the income to be attributed to the controlling company 12 frei 13 Income of the controlled company before attribution to the controlling company (amount on line 64c of Form KSt 1 A) 14 Subtract: 20/17 of own compensatory payments and hidden profit distributions of the controlled company to their outside shareholders ( 16 sent. 1 KStG) 15 Compensatory payments of the controlling company to outside shareholders of the controlled company 16 sent. 2 KStG (carryover to line 65 of Form KSt 1 A) 16 Subtract: 3/17 of the amount from line 15 ( 16 sent. 2 KStG) 17 Subtract: Income from a transfer gain to be taxed by the controlled company itself under 11 UmwStG (assessed under general rules, e.g. taking into account 8b para. 2 KStG) Income to be attributed to controlling company (carryover to line 66 of Form KSt 1A with sign reversal) 19 frei Overpayments originating from business transactions in the pre-consolidation period ( 14 para. 3 sent. 1 KStG) 20 (carryover to line 15a of Schedule WA and to line 54 of Schedule KSt 1 F) 21 Underpayments originating from business transactions in the pre-consolidation period ( 14 para. 3 sent. 2 KStG) (carryover to lines 51 and 55 of Schedule KSt 1 F) 21a Overpayments originating from business transactions in the consolidation period ( 14 para. 4 KStG)

17 Page Line Schedule OG b Underpayments originating from business transactions in the consolidation period ( 14 para. 4 KStG) 2 Employer Identification Number Values that are important for the taxation of the controlling company -Lines 22 to 31: without the values of the upstream controlled companies- Income as defined by 3 no. 40 EStG including a share of a take-over profit as defined by 4 para. 7 UmwStG and income 22 as defined by 7 UmwStG (as per separate itemized list) 2 23 Business assets decreases, operating expenses, disposal costs and other amounts as defined by 3c para. 2 sent. 1 2nd clause EStG, which have an economic link to the business assets increases based on 3 no. 40 EStG (e.g. book value at sale; as per separate itemized list) 2 23a Business assets decreases, operating expenses and other amounts as defined by 3c para. 2 sent. 1 2nd clause EStG, which have an economic link to the business assets increases based on 3 no. 41 subpara. a EStG (as per separate itemized list) 2 24 In the case of a reorganization with a retroactive tax effect on/in the controlled company (absorbing entity): Positive income of the transferring or contributing legal entity in the retroactive period included in the income to be attributed to the controlling company 25 In the case of a reorganization with a retroactive tax effect on/in a partnership (absorbing entity), in which the controlled company has a holding: Positive income of the transferring or contributing legal entity in the retroactive period included in the income attributed to the controlling company as per separate and uniform assessment (as per separate and uniform assessment) 26 Share of a take-over loss as defined by 4 para. 6 UmwStG as per separate and uniform assessment of the partnership 2 27 Interest expenses for current fiscal year as defined by 4h para. 3 sent. 2 and 4 EStG 1 28 Interest income for current fiscal year under 4h para. 3 sent. 3 and 4 EStG 1 29 Deducted amounts (depreciation) under 6 para. 2 sent. 1, 6 para. 2a sent 2 and 7 EStG 30 Remuneration of borrowed capital to shareholders with substantial shareholdings, persons closely related to them and third parties with right of recourse ( 8a para. 2, 3 KStG) 31 Information on the exemption with progression for tax-exempt income under the DTA Tax-exempt foreign income under the DTA was determined for purposes of exemption with progression according to German tax law (without foreign income subject to 2a EStG, as per separate determination) 32 1 = yes Tax-exempt foreign income under the DTA subject to 2a EStG exists (as per separate itemized list) 24

18 Page Line Schedule OT Name of corporation Employer Identification Number Fill out a separate Schedule OT for each controlled company! 28 Circled numbers refer to instructions for corporation income tax return Schedule OT 2016 for Corporation Income Tax Return KSt 1 A for Corporation Income Tax Return KSt 1 B for Corporation Income Tax Return KSt 1 C for tax assessment return under 14 para. 5 KStG Add-Backs/Deductions for controlling companies General Information 1 Seq. no. of the Schedule 2 Name of controlled company Tax office Employer Identification Number 3 bis Income Attribution (as per uniform and separate assessment under 14 para. 5 KStG) frei 13 Income of the controlled company to be attributed to the controlling company 14 Tax-exempt income under 8b para. 1 KStG 14a Tax-exempt income under 3 no. 41 subpara. a EStG 15 Tax-exempt profits under 8b para. 2 KStG 15a Tax-exempt profits under 3 no. 41 subpara. b EStG 16 Nondeductible operating expenses under 8b para. 3 sent. 1 and para. 5 KStG (5 % of the amounts on lines 14 and 15a) 17 Tax-exempt income under DTA as defined by 8b para. 1 KStG 18 Profit reduction as defined by 8b para. 3 sent. 3 to 7 KStG 19 Profits as defined by 8b para. 3 sent. 8 KStG 20 Notional income and / or income as defined by 8b para. 10 sent. 2 KStG, if it involves income as defined by 8b para. 1 KStG, to which 8b para. 4 KStG is not to be applied, and/or 8b para. 2 KStG % of the income or profits as defined by 8b para. 1 and/or para. 2 KStG, if it involves income from borrowed securities as defined by 8b para. 10 KStG. 22 Share in a takeover loss as defined by 4 para. 6 UmwStG 23 If not simultaneously a controlled company: Total of amounts on lines 16, 18 and 22 less the amounts on lines 14, 14a, 15, 15a, 17 and 19 to 21; Carryover to the main column 24 Subtract: Income of the controlling company to be attributed to the controlled company under 16 sent. 2 KStG (compensatory payments of the controlling company to outside shareholders of the controlled company without being burdened by accrued corporation tax ) 25 Adjusted income of the controlled company to be attributed to the controlling company (Carryover to line 64 of Form KSt 1 A; KSt 1 B; KSt 1 C)

19 Page Line Schedule OT Employer Identification Number Values of the controlled company important for the taxation of the controlling Company (as per separate and uniform assessment under 14 Para. 5 KStG) Total of income for purposes of calculation of maximum amount under 26 para. 2 for the controlling company In the case of a reorganization with a retroactive tax effect: Positive income of a transferring legal entity in the retroactive period included in the income attributed to the controlling company 28 Income as defined by 3 no. 40 EStG 29 Business assets decreases, operating expenses, disposal costs and other amounts as defined by 3c para. 2 sent. 1 2nd clause EStG, which have an economic link to the business assets increases based on 3 no. 40 EStG 29a Business assets decreases, operating expenses and other amounts as defined by 3c para. 2 sent. 1 2nd clause EStG, which have an economic link to the business assets increases based on 3 no. 41 subpara. a EStG 30 Interest expenses for current fiscal year as defined by 4h para. 3 sent. 2 EStG 31 Interest income for current fiscal year under 4h para. 3 sent. 3 and 4 EStG 32 Deducted amounts (depreciation) under 6 para. 2 sent. 1, 6 para. 2a sent 2 and 7 EStG 33 frei Determination of offsettable EBITDA for the controlling company: 34 Taxable income of the controlled company/companies from the tax group relationship 35 Contribution deduction of controlled company/companies taken into account as defined by 9 para. 1 no. 2 KStG 36 Determination of the exemption with progression: Tax-exempt foreign income under the DTA was determined for purposes of exemption with progression according to German tax law 36a 1=yes Tax-exempt foreign income Under the DTA subject to 2a EStG exists (as per separate itemized list) Additional income amount under 10 AStG Foreign tax credit under 12 AStG: 37 Additional income amount under 10 AStG of the controlled company 38 Foreign tax credit of the controlled company under 12 para. 1 and 3 AStG Tax credit of the controlled company for the controlling company ( 19 para. 5 KStG): 39 Investment income tax 40 Solidarity surcharge on investment income tax Informational value: 41 Remuneration of borrowed capital to shareholders with substantial holdings, persons closely related to them and third parties with a right of recourse ( 8a para. 2 and 3 KStG)

20 Page Line KSt 1 F 2015 (ohne die Zeilen, die bis VZ 2014 Bestandteil des Formulars KSt 1 F 27/28 waren) 1 Tax Office Employer Identification Number If two fiscal years end in one assessment period, Schedule KSt 1 F is to be filled out separately for each fiscal year Circled numbers refer to instructions for corporation income tax return Schedule KSt 1F 2016 for corporation income tax return KSt 1 A for corporation income tax return KSt 1 B Determination of contribution account for tax purposes ( 27 para. 2 KStG) of nominal capital arising through conversion of reserves ( 28 para. 1 sent. 3 KStG) at Entry into Unlimited Tax Liability Date of the entry into unlimited tax liability in the current fiscal year 2 Employer Identification Number, EIN Determination of Profit Available for Distribution ( 27 para. 1 sent. 5 KStG) Always fill out if payments as defined by 27 were made in the fiscal year and at the close of the previous fiscal year or at the time of becoming subject to unlimited tax liability or a contribution account for tax purposes and / or in the cases, in which an application under 34 para. 14 KStG was filed - an adjusted total amount as defined by 38 para. 1 KStG existed Lines 11 to 13: Amounts at the close of the previous fiscal year or at the time of becoming subject to unlimited tax liability 11 Own capital as per tax balance sheet 12 Nominal capital Positive balance of the contribution account for tax purposes 14 Profit available for distribution ( 27 para. 1 sent. 4 KStG; if negative, enter "0") Determination of Contribution Account for Tax Purposes ( 27 para. 2 sent. 1 KStG) and the nominal capital arising through conversion of reserves ( 28 para. 1 sent. 3 KStG) Previous column Contribution account for tax purposes Separate tax statement 15 Opening Balances 21 For beginning of unlimited tax liability The existing balance at the date of the beginning of unlimited tax liability of the contributions not paid into nominal capital, cf. 27 para. 2 sent. 3 KStG 15a The existing balance at the date of the beginning of unlimited tax liability of the separate tax statement under 28 para. 1 sent. 3 KStG 16 Balance under 27 para. 2 sent 1 KStG at the close of the previous fiscal year 17 Balance under 28 para. 1 sent. 3 KStG at the close of the previous fiscal year 18 Offsetting Payments with the Contribution Account for Tax Purposes

21 Page Line KSt 1 F 2015 (ohne die Zeilen, die bis VZ 2014 Bestandteil des Formulars KSt 1 F 27/28 waren) Payments rendered in the fiscal year without payments from the repayment of nominal capital (total of amounts on lines 15, 15a 16a and 17a of Schedule WA) 19 Payments from the acquisition of own shares at a purchase price above the nominal amount: the part of the purchase price paid in the fiscal year, which exceeds the nominal amount of the acquired shares Profit available for distribution ( 27 para. 1 sent. 5 KStG) amount on line Total 22 Deduction from contribution account for tax purposes: Positive amount on line 21 and/or (except in the cases on line 19) an amount to be taken into account under 27 para. 5 KStG, at most positive amount on line 15 or line In cases of a split-off during the year, if payments have been received, which were made or considered to have been made after the transfer date of the reorganization for taxation purposes: Proportional amount from line 22, attributable to these payments and/or (except in the cases of line 19) an amount to be taken into account in this respect under 27 para. 5 KStG, at most positive amount on line 15 or Subtotal (carryover)

22 Page Line Schedule Verluste Name of corporation Employer Identification Number, EIN Do not use in cases of 8 para. 9 KStG Circled numbers refer to instructions for the corporation income tax return Schedule Verluste 2016 for corporation income tax return KSt 1 A for corporation income tax return KSt 1 B for corporation income tax return KSt 1 C Remaining Loss Carryforward under 10d EStG in conj. with 31 para. 1 KStG 11 Opening balance Remaining loss carryforward the close of the previous assessment period 12 Only for public sector business enterprises Add: Remaining loss carryforward to be taken over ( 8 para. 8 KStG) Subtract: Loss carryforward not to be taken into account under 8c KStG, if applicable in conj. with 2 para. 4 sent. 1, 20 para. 6 sent 4 UmwStG (as per separate determination) 14 Subtotal 15 Subtract: In the case of a spin-off: Reduction in the remaining loss carryforward for the transferring corporation ( 15 para. 3, 16 UmwStG) Overall Negative Income Amount 16 Add: Qualifying loss of the current assessment period (negative amount on line 67 of Forms KSt 1 A, KSt 1 B or KSt 1 C or if the amount on line 66f of the previous column of Forms KSt 1 A, KSt 1 B or KSt 1 C is negative: amount on line 66f previous column or for controlled companies: negative amount on line 17 of Schedule OG) 17 Subtract: Loss carryback to income in 2015; max. 1 million and max. amount on line = No loss carryback 18 Subtotal Overall Positive Income Amount 19 Overall positive income amount (positive amount on line 67 of Form KSt 1 A, KSt 1 B or KSt 1 C); or for controlled companies: positive amount on line 17 of Schedule OG 20 In case of reorganizations with a retroactive tax effect for an absorbing entity: Subtract: Positive income of the transferring or contributing legal entity in the retroactive period included in the amount on line 19 (cf. 2 para. 4 sent. 3 and 4 UmwStG) Total of amounts on lines 66c to 66e in previous column of Form (KSt 1 A, KSt 1 B or KSt 1 C) 21 Subtotal 22 Subtract: Smaller amount from line 18 and 21, max. 1 million (Carryover of amount on main column under line 70 of Form KSt 1 A, KSt 1 B or KSt 1 C) 23 Subtotal