Independent assurance report

Statement from the independent auditor regarding a business audit for the purpose of obtaining limited assurance over the sustainability information within the Integrated Report 2023 of Flughafen München GmbH

To Flughafen München GmbH, Munich

We have conducted a business audit of the information indicated with a «» in the Integrated Report (hereinafter the «Report») of Flughafen München GmbH, Munich (hereinafter the «Company»), for the period from January 1 to December 31, 2023 for the purpose of obtaining limited assurance. Our mandate relates exclusively to the information marked with the «» symbol.

Responsibility of the legal representatives

The legal representatives of the company are responsible for the preparation of the report in accordance with the principles specified in the Sustainability Reporting Standards of the Global Reporting Initiative (hereinafter referred to as the «GRI criteria») and for the selection of the information to be assessed.

This responsibility of the company’s legal representatives includes the selection and application of appropriate methods for sustainability reporting as well as making assumptions and estimates for individual sustainability disclosures that are reasonable under the given circumstances. Furthermore, the legal representatives are responsible for such internal controls as they have determined necessary for the preparation of a report that is free from material misstatement, whether due to fraud or error.

Independence and quality management of the auditing firm

We have adhered to the German professional regulations concerning independence and other professional conduct requirements.

Our auditing firm applies the national legal regulations and professional pronouncements, in particular the Professional Code for German Public Auditors and Chartered Accountants (BS WP/vBP) and the IDW Quality Management Standard 1 «Requirements for Quality Management in Auditing» (IDW QMS 1 (09.2022)) published by the Institute of Public Auditors in Germany (IDW), which requires the auditing firm to design, establish, and enforce a quality management system that satisfies the legal and statutory requirements.

Responsibility of the auditor

Our responsibility is to provide a limited assurance opinion on the information marked «» in the report based on our audit.

Our mandate does not cover the assessment of external sources of documentation or expert opinions referred to in the Sustainability Report.

We conducted our business audit in accordance with the International Standard on Assurance Engagements (ISAE) 3000 (Revised): «Assurance Engagements other than Audits or Reviews of Historical Financial Information», issued by the IAASB. Accordingly, we are required to plan and perform the audit in such a way that we can assess with limited assurance whether any matters have come to our attention that cause us to believe that the information marked with a «» in the Company’s report for the period from January 1 to December 31, 2023, has not been prepared, in all material respects, in accordance with the relevant GRI criteria. This does not mean that a separate audit opinion is provided for each marked piece of information.

In a business audit for the purpose of obtaining limited assurance, the audit procedures performed are less extensive than in a business audit for the purpose of obtaining adequate assurance, with the result that considerably less assurance is obtained. The selection of audit procedures is at the auditor’s discretion.

In the course of our audit, we performed the following procedures, among others, primarily on a sample basis:

• Assessment of the process for performing the materiality analysis in accordance with the GRI criteria
• Questioning of the legal representatives and relevant employees involved in the preparation of the report about the preparation process, about the internal control system related to this process, and about selected disclosures in the report
• Review of supplementary documents and supporting systems
• Identification of probable risks of material misstatement in the report based on the GRI criteria
• Analytical assessment of selected disclosures in the report
• Comparison of disclosures with the respective data in the Consolidated Financial Statements and Group Management Report
• Assessment of the presentation of the selected information

Audit opinion

Based on the audit procedures performed and the audit evidence obtained, no matters have come to our attention that cause us to believe that the information marked with a «» in the company’s report for the period from January 1 to December 31, 2023, has not been prepared, in all material respects, in accordance with the relevant GRI criteria.

Purpose of this statement

We provide this statement on the basis of the mandate entered into with the company. The audit was carried out for the company’s own purposes and the statement is only intended to inform the company about the results of the audit. The note is not meant to be used by third parties to make (asset) decisions. Our responsibility is solely to the company. In contrast, we assume no responsibility towards third parties.

Munich, June 4, 2024 
PricewaterhouseCoopers GmbH 
Auditing Firm

Nicolette Behncke
Auditor

Annette Fink