RWE : Payment report 2023

Report of the RWE Group on payments made to public authorities pursuant to Section 341 q-y of the German Commercial Code

Payment report of the RWE Group

Basis of the report

Pursuant to Section 341q of the German Commercial Code, large stock corporations and large commercial partnerships with domestic headquarters that are active in the mineral extraction industry or logging in primary forests are obligated to prepare an annual payment report.

Headquartered at RWE Platz 1 in 45141 Essen, Germany, RWE AG is a stock corporation as defined by Section 341q of the German Commercial Code. As a parent company as defined by Section 290 of the German Commercial Code, pursuant to Section 341v, Paragraph 1 of the German Commercial Code, RWE AG is obligated to prepare a report as at least one of its subsidiaries is active in the mineral extraction industry. None of the RWE Group companies is currently active in the logging business in primary forests.

Pursuant to Section 341s, Paragraph 2 of the German Commercial Code, stock corporations included in the consolidated payment report are exempt from the obligation to prepare their own payment report.

Reportable payments are those made to public authorities if at least €100,000 in payments are made to a single public authority (Section 341t, Paragraph 4 of the German Commercial Code) in a fiscal year and one of the reasons for the payments is in accordance with Section 341r, Item 3 of the German Commercial Code. Disclosure on such payments must be broken down by receiving public entity, reason of payment and project.

Companies included in the report with activities in the mineral extraction industry

Activities in the mineral extraction industry as defined by Section 341r, Item 1 of the German Commercial Code are necessary in the RWE Group due to the lignite mined to generate electricity and produce refined products (NACE Code A0520 pursuant to EU Regulation No. 1893/2006). The term 'activity' as defined by Section 341r, Paragraph 1 of the German Commercial Code is interpreted by the RWE Group within the meaning of the infection theory for the reporting duty. Therefore, it must be determined which fully consolidated Group companies are active in the mineral extraction industry as of 31 De- cember of every year. Companies with a reporting duty within the RWE Group in fiscal 2023 were RWE Power AG ("RWEP"), Essen, due to its opencast mining operations, and Rheinische Baustoffwerke GmbH ("RBS"), Bergheim, the business activities of which consist of gravel and sand extraction. Both of these companies are domiciled in Germany and made payments to German state authorities.

RWE Power AG, Essen

The fields of business of RWEP, a subsidiary wholly owned by RWE AG, are lignite mining and the commercial operation of its power stations as well as the production of refined lignite products. The company owns power plants, opencast mines, and refineries for this purpose.

For the preparation of the payment reports, the opencast mines are considered projects.

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Rheinische Baustoffwerke GmbH, Bergheim

Payment report of the RWE Group for fiscal 2023

RBS is a subsidiary wholly owned by RWEP and operates plants for the extraction of gravel and sand. The main market is largely in the greater Cologne-Düsseldorf-Krefeld-Aachen area where RBS ranks among the largest gravel and sand companies. Furthermore, RBS operates receiving points for uncontaminated excavated earth and rubble and trades in purchased building materials (gravel and sand as well as solid rocks such as basalt and lava).

The gravelworks are jointly presented as a single project.

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• RWEP's opencast mine development work normally involves swap- ping assets - in particular land - with the municipalities located within the opencast mining area and with other state authorities. If the value of the assets relinquished is below the value of the assets received, compensatory payments are made by RWEP to the cor- responding state authorities. These compensatory payments are included in the balance of the payment report (cf. IDW comments
• 1/2017, note 84).

The usage fees paid to the Nature, Environment and ConsumerCommentary on the payment report

Protection Agency of the State of North Rhine-Westphalia are water withdrawal fees paid by RWEP and RBS. Credits in the period under review relating to water withdrawal fees paid in earlier years

• were not deducted (cf. IDW comments 1/2017, note 73). Payments made to Neuland Hambach GmbH and the Garzweiler LAND CONSEQUENCES Special Purpose Association include vari- ous payments in kind. Reported payments to Autobahn GmbH des Bundes, NRW Roadworks Agency, Kolping City of Kerpen and Dü- ren City Drainage Works include payments in kind resulting from construction work performed. Payments in kind were valued on
• the basis of the costs incurred by RWEP to provide them. RWEP and RBS are controlled companies that belong to the tax group of RWE AG. The corporate and trade tax payments made by RWE AG as controlling company are not reported as the activities of RWEP and RBS in the mineral extraction industry are not the fo- cal point of the activities of the RWE Group. In accordance with IDW comments 1/2017, note 109, the tax payments are not cat- egorised.

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Essen, June 4, 2024

The Executive Board

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Krebber

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Müller

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van Doren