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Compensation Report → Independent auditor’s report Limitation of liability The “General Engagement Terms for Wirtschaftsprüfer and Wirtschaftsprüfungsgesellschaften [German Public Auditors and Public Audit Firms]” as issued by the IDW on January 1, 2017, are applicable to this engagement and also govern our responsibility and liability to third parties in the context of this engagement (WWW.DE.EY.COM/GENERAL-ENGAGEMENT- . TERMS) Munich, December 6, 2023 Ernst & Young GmbH Wirtschaftsprüfungsgesellschaft Keller Dr. Gaenslen Wirtschaftsprüfer Wirtschaftsprüfer [German Public Auditor] [German Public Auditor] FISCAL 2023 39

Siemens Report FY2023 - Page 190 Siemens Report FY2023 Page 189 Page 191