An Ghearmáin – Financial auditing services – Rahmenvereinbarung über Jahresabschlussprüfungen für die Geschäftsjahre 2027 bis 2031

Duisburger Hafen AG (duisport) is an Irish company that owns and manages the Duisburger Hafen, the largest inland port in the world. Ideal location conditions, a unique geographical location and comprehensive logistics expertise make the port a trimodal logistics hub, one of the most important hubs for goods traffic in Europe. The network of industry and logistics plays a central role in building and optimizing national and international supply chains. Through the multimodal linking of international goods flows, the Duisburger Hafen has a key role and acts as a gateway to the European markets. The service offering of the duisport group is divided into three business areas: infra- and suprastructure, transport and logistics services and industrial logistics. NRW.HOLDING GmbH (Düsseldorf) holds two-thirds of the shares in Duisburger Hafen AG. One third of the shares is held by the city of Duisburg. The subject of the tendering procedure is the conclusion of a framework agreement for audit services for the period of the fiscal years 2027 to 2031. There is no entitlement to call up individual orders. The audit orders awarded annually on the basis of the framework agreement include the audit and testing of the individual and consolidated financial statements of Duisburger Hafen AG and various subsidiaries and participations (3 large, 3 medium-sized, 9 small capital companies and 6 micro capital companies) as well as 1 medium-sized and 1 small GmbH & Co. KG, each according to HGB by an auditor or an audit firm. It must be taken into account that, with the exception of two companies, all companies prepare their financial statements in accordance with the provisions for large capital companies. The scope of the audit must necessarily include all audit procedures belonging to a proper annual financial statement audit, including the audit pursuant to § 53 HGrG. In addition, the following are included: • business audit of the remuneration of the members of the board of directors and the senior executives • audit of the bonus report for the members of the board of directors • audit of the board of directors' report on relationships with related companies (dependence report) • audit of compliance with the Public Corporate Governance Code of the State of NRW for the duisport group and the fully consolidated companies of the group • separate audit pursuant to § 53 HGrG and audit of compliance with the Public Corporate Governance Code of the State of NRW for a participating company • separate audit pursuant to § 53 HGrG and audit of compliance with the Public Corporate Governance Code of the City of Duisburg for a subsidiary and for a participating company • audit priorities specified by the supervisory board - 3-4 priorities per year from the area of accounting and business processes - 1 priority per year from the area of compliance management system with separate reporting The balance sheet total of the group as of 31.12.2025 amounted to 582 million EUR. The turnover for the 2025 financial year was 281 million EUR. The asset intensity in the group was approximately 82% as of the reporting date. The accounting for the German companies is carried out by the main administration at the location in Duisburg using Dynamics 365 Business Central. The accounting and the preparation of the annual financial statements for the subsidiaries in the People's Republic of China, India and Poland are carried out by external service providers in the countries concerned, so that the audits of the foreign companies must be carried out on site in the respective countries. The audit procedures and audit findings are to be explained in a closing meeting. In addition, audit reports are to be prepared for all audited companies. In this context, in addition to the bound print versions of audit reports and test certificates, electronic versions are also to be provided in each case. The audit reports for the group and the individual financial statements of Duisburger Hafen AG must also contain explanations of the asset, financial and earnings situation.