The Lufthansa Group prepares its consolidated financial statements and interim reports in accordance with the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB), taking into account the interpretations of the IFRS Interpretations Committee as adopted by the European Union (EU).

The individual financial statements of Deutsche Lufthansa AG, which are required by law and are relevant for the dividend payment, are prepared in accordance with the provisions of the German Commercial Code (HGB). Ernst & Young GmbH Wirtschaftsprüfungsgesellschaft, Stuttgart, was commissioned for the first time with the audit of the 2020 financial statements after the legally required tender procedure was carried out. The auditors responsible for the audit have been Sven Hayn and Siegfried Keller since the 2020 financial year. The auditors' fees for the 2020 financial year are compiled in the notes to the consolidated financial statements. Annual Report 2020, Note 48, p. 222.

If members of the Executive Board or Supervisory Board carry out transactions involving Lufthansa shares or related financial instruments, in particular options and derivatives, as part of so-called directors' dealings, these are published immediately as soon as they exceed the value limit of EUR 20,000 (until December 31, 2020: EUR 5,000) in a calendar year. This also applies to natural persons and legal entities closely related to the aforementioned group of persons. Directors’ Dealings

An overview of the Lufthansa shares held by the members of the Executive Board is available here. The total holdings of shares, options or derivatives of all Executive Board and Supervisory Board members did not exceed the value of 1 % of the shares issued as of December 31, 2020. The Lufthansa Group informs shareholders, analysts and the public equally and promptly. More detailed information on activities in this regard can be found in the Annual Report 2020 in the chapter Lufthansa Share, p. 11 ff. and on the website www.lufthansagroup.com/investor-relations.