RHÖN-KLINIKUM annual report 2024

Content Our Mission Letter to Shareholders Report of the Supervisory Board RHÖN-KLINIKUM SHARE GROUP MANAGEMENT REPORT Table of Contens Basic characteristics of the RHÖN-KLINIKUM GROUP Economic report Forecast report Opportunities and risk report Reporting pursuant to section 315 (4) of the german commer- cial code (Handelsgesetzbuch, HGB) on internal control and risk management systems pertaining to the accounting process CSRD Sustainability Statement CONSOLIDATED FINANCIAL STATEMENT Table of Contens Consolidated balance sheet Consolidated income statement Consolidated statement of comprehensive income Consolidated statement of changes in equity Consolidated statement of cash ﬂows Notes Responsibility Statement Independent Auditor’s Report SUMMARY REPORT OF RHÖN-KLINIKUM AG Balance Sheet and Income Statement Proposed Appropriation of Proﬁt FURTHER INFORMATION Assurance report of the independent German Public Auditor on a limited assurance engagement in relation to the Consolidated Sustainability Statement Financial Calendar, Imprint, Disclaimer 3 4 8 16 19 21 28 34 35 43 44 135 136 138 139 140 141 142 200 201 208 209 210 213

OUR MISSION Our Mission RHÖN-KLINIKUM AG is one of the largest healthcare providers in Germany. We offer excellent medical care with a direct tie-in to universities and research facilities. Our hospital sites – RHÖN-KLINIKUM Campus Bad Neustadt, Klinikum Frankfurt (Oder), Universitätsklinikum Gießen und Marburg (UKGM) as well as Zentralklinik Bad Berka – are highly specialised maximum- and intermediate-care providers. As a modern, diverse and future-oriented Company, we are attractive both as an employer and training centre. Diversity is our strength. Our activities are deﬁned by common values such as responsibility, tolerance, respect, integrity, openness and togetherness. As a healthcare group, we carry signiﬁcant responsibility for people and the environment. As a result, sustainability is an essential part of our identity. RHÖN-KLINIKUM AG | Annual Report 2024 3

LETTER TO SHAREHOLDERS Letter to Shareholders Letter to Shareholders Letter to Shareholders DEAR SHAREHOLDERS, DEAR LADIES AND GENTLEMEN, RHÖN-KLINIKUM AG can once again look back on a successful ﬁnancial year with a satisfac- tory performance in 2024. Our forecast ﬁgures were reached, with revenues and earnings going up for the third year in a row. This is more than remarkable given the trend in the sector, which for three years has been going in exactly the opposite direction. According to the German Hospital Association (Deutsche Krankenhausgesellschaft, DKG), 80 per cent of German hospitals now expect to record a loss for the year in 2024. This becomes even more striking if we look at hospitals on a stand-alone basis. For example, RHÖN's own university hospital, Universitätsklinikum Gießen und Marburg (UKGM), stands out as one of the very few university hospitals that managed to close off ﬁnancial year 2024 with a proﬁt. It is certainly true that, in many ways, 2024 was a challenging year for the healthcare indus- try. The major hospital reform launched at the end of the year undoubtedly continues to be the most important policy initiative right now. Its approval by the Federal States in the Fed- eral Council (Bundesrat) at the end of November has given German hospitals a certain level of planning certainty to adapt to the new conditions going forward. That said, a number of key issues have yet to be addressed. Hospitals are still not being provided with an adequate level of funding to meet the steep rise in operating and investment costs in the hospital sec- tor. RHÖN-KLINIKUM AG has been very keen to adapt to the tremendous challenges faced by the sector whilst also anticipating how to leverage our portfolio, structures and processes to prepare for the new requirements introduced by the reform. This in turn will enable us to generate stable earnings. Our employees provided care to 912,965 patients in the Group’s hospitals and medical care centres. This increase of 3.5 per cent translated into a yoy increase in revenues and earnings. Revenues increased by 9.0 per cent to 1.60 billion euros. Our consolidated proﬁt rose by 5.0 million euros, reaching 45.2 million euros in ﬁnancial year 2024. Earnings before interest, taxes, depreciation and amortisation (EBITDA) improved to 110.8 million euros. Materials and consumables used increased as a result of higher purchasing prices to 535.5 million euros. Overall, we once again met our forecast for ﬁnancial year 2024. RHÖN-KLINIKUM AG | Annual Report 2024 4

LETTER TO SHAREHOLDERS For the coming ﬁnancial year we expect revenues of 1.7 billion euros within a range of +/-5 per cent. For earnings before interest, tax and depreciation/amortisation (EBITDA), we expect a level of between 110 million euros and 125 million euros. In addition to the ﬁnancial numbers, we also take account of the non-ﬁnancial performance indicators of number of cases and cost weights in the management of the Company and expect these to show a moderate increase over the previous year. Looking at our Company’s performance and development, we have every reason to say that – thanks to our strong position and afﬁliation with the Asklepios Kliniken Group – RHÖN-KLINIKUM AG not only is well prepared to meet the challenges of the upcoming hos- pital reform but is also embracing this as an opportunity. Our ﬁve hospital sites are highly specialised facilities providing cutting-edge healthcare to the highest quality standards. With the growing outpatient care offerings as well as provision of innovative healthcare ser- vices, we are taking advantage of new opportunities as they arise and using them in the best interests of our patients. This strategy is paying off. We are making targeted investments in modern care delivery ap- proaches and cooperation schemes and leveraging our experience in promising innova- tions. In this area our university hospital sites are playing a key role by developing insights into medical science and translating these directly into modern diagnostics and therapeutic procedures for our patients. This unique approach of combining research, teaching and healthcare delivery is what makes Universitätsklinikum Gießen und Marburg (UKGM) such an essential pillar of our Company. The investments made under the White Paper Plus (Zukunftspapier Plus) agreed with the Federal State of Hesse and UKGM are already showing results: around 850 million euros will go towards the modernisation and expansion of both sites by 2032. Key projects such as the modernisation of the central surgery wings and the new build of the adult psychiatry clinic in Marburg, the expansion and modernisation of the surgical clinic in Giessen, as well as the purchase of state-of-the-art large medical equipment units and investment in medical tech- nology are already under way. With the agreement on a relief collective agreement for non- medical employees and doctors, we have made our Company more attractive as an em- ployer and have taken key steps towards making lasting improvements in working condi- tions in many areas at UKGM. RHÖN-KLINIKUM AG has always been an innovation trailblazer, with many new opportuni- ties now being created particularly in the wake of digitalisation. Digitalisation is helping to improve medical, therapeutic and nursing care delivery to patients, to signiﬁcantly reduce the day-to-day workload of doctors and nurses and to make administrative processes more efﬁcient. Far from being an end in itself, then, digitalisation for us is something we embrace and promote wherever it is sensible and appropriate. This also rings true for artiﬁcial intelligence (AI). The future of medical care will be inﬂu- enced decisively by the digital transformation. Already today, AI-based systems are capable of analysing large amounts of medical data and detecting diseases at the earliest possible stage. At our University Hospital in Marburg work is under way in this area on a very special project: namely “DokPro”, the ﬁrst AI system of its kind, which we expect to use to perform initial assessments of patients being admitted to the emergency ward. Patients sit in a booth where they are walked through their medical history with an avatar. Their vital signs are recorded and a detailed report is created which is then sent automatically to the hospi- tal’s internal information system. The aim is to further optimise patient ﬂows and reduce the workload on staff. This has to be one of the ﬁnest developments by universities in the Federal State of Hesse. RHÖN-KLINIKUM AG | Annual Report 2024 5

LETTER TO SHAREHOLDERS 2025 is a big year for electronic patient ﬁles. The countdown for rolling out the telematics infrastructure (TI) has begun. But to become the digital data highway it will need powerful TI components, especially for large hospitals and hospital networks. In August 2024 our Company became the ﬁrst German healthcare provider to receive from the National Digital Health Agency (Gematik) the operating licence for a high-speed connector – a particularly efﬁcient solution offering high performance and ﬂexibility whilst signiﬁcantly reducing ex- isting hardware requirements. The connector has since been undergoing thoroughgoing testing in day-to-day clinical activities with a view to being rolled out Group-wide. In this context, top priority is given to data security and data protection at all times. Here, too, we are leveraging the experiences of our hospital network and establishing ourselves as a driver of innovation. This in turn is strengthening our position within the sector. For RHÖN-KLINIKUM AG, acting sustainably is a non-negotiable and something that has been an integral part of our identity for years. We are convinced that lasting success be- comes possible only by harmonising economic, ecological and social factors. To achieve this goal, RHÖN has set sustainability targets. These are based on the existing ESG strategy. When it comes to the environment, RHÖN-KLINIKUM AG’s goal is to signiﬁcantly reduce the CO2 emissions of its healthcare facilities (Scope 1 and 2). We are also aiming to lower waste volumes in proportion to patient numbers. Currently, a transition plan for climate change mitigation is being prepared and, in this context, the sustainability strategy adapted. This strategy is to be completed and adopted within the next three years. We report on this in our CSRD Report, which from 2024 will be adopted for the ﬁrst time in accordance with the ESRS Standards of the European CSRD Directive and is set out in the Management Report of the 2024 Annual Report. Our Company will continue to focus on its strengths and values. That is why it is everyone’s job to bring in their ideas and talents to advance our overall objective: delivering the best possible care for our patients. One of the things that is key to our success is keeping an open mind. Openness, a thirst for knowledge and the courage to embrace change are in our DNA. Another thing that sets us apart is our network and the collaboration within the Asklepios and MEDICLIN Group. As a learning organisation, we exploit synergies and mutually beneﬁt from one another. As a modern, diverse and future-oriented Company, we create a working environment for our employees in which they can play an active part in shaping the healthcare delivery of tomorrow. We have highly qualiﬁed specialist staff in all professional areas. In 2024 we de- veloped our integrated and Group-wide HOUSE OF BEST CARE concept with the aim of cre- ating excellent working conditions for our employees and ensuring that the work we do and the care we provide for patients meet the highest quality standards. The concept encompasses numerous dimensions for the workplace, working procedures and patient care, including interprofessional treatment teams, professional development opportunities, modern work equipment, innovative nursing concepts, a focused patient journey and a transformative leadership culture. One important contribution being made to towards achieving this goal is our new digital stafﬁng/stafﬁng shortage management system. We are there for our patients 365 days a year, 24/7. That is why having reliable and fair stafﬁng management structures is so im- portant when it comes to reducing the workload on our employees and making sure they remain happy and healthy in the long term. And by the way, ensuring efﬁcient time man- agement and stafﬁng management in compliance with the legal requirements is not only strategically vital but also the key to ensuring our high level of care. RHÖN-KLINIKUM AG | Annual Report 2024 6

LETTER TO SHAREHOLDERS Training and academisation are also essential to our HOUSE OF BEST CARE concept. We will actively promote the academic qualiﬁcation of our nursing staff and integrate students and university graduates into new areas of work on the wards. To this end, we are working in close cooperation various universities. Our strategic cooperation with the Asklepios Group opens up additional opportunities for improving the quality of continued and higher-qual- iﬁcation training and creating a harmonised training offering to be adopted throughout the Group. Dear Shareholders, We cannot not take our success for granted. Also in the future, we must and will work to- gether to take and implement signiﬁcant steps to achieve our ambitious but perfectly real- istic goals, i.e. of further developing and promoting RHÖN-KLINIKUM AG as an innovative healthcare company and top player within the German healthcare system. Lastly, I would like to express my heartfelt thanks to our more than 18,000 employees who have made decisive contributions to the Company’s overall success thanks to their wealth of ideas, loyalty and commitment. Each and every one of us has an important part to play in the success of our team. Our thanks also goes out to the members of the Supervisory Board as well as our business partners for their continued constructive and trusted cooperation. And I thank you, our shareholders, for the trust you place in the future viability of our Com- pany. We will continue our journey together, remaining steadfastly committed to our time- honoured efforts. Yours sincerely Prof. Dr Tobias Kaltenbach Chairman of the Board of Management RHÖN-KLINIKUM Aktiengesellschaft Bad Neustadt a. d. Saale, March 2025 RHÖN-KLINIKUM AG | Annual Report 2024 7

REPORT OF THE SUPERVISORY BOARD Report of the Supervisory Board DEAR SHAREHOLDERS, Financial year 2024 was signiﬁcantly inﬂuenced by economic chal- lenges. The regulatory environment associated with the hospital re- form and higher wages, coupled with higher costs for energy and purchase of materials as a result of the war in Ukraine, all had an impact on the result. A signiﬁcant part of the Supervisory Board’s work was taken up by these topics. At several meetings the Supervisory Board thoroughly examined the trend in the economy and adjustments needed to ad- dress the worsening environment as well as key the key issues cur- rently faced by the healthcare industry. In the following I would like to inform you in greater detail on the work of the Supervisory Board and its committees during ﬁnancial year 2024. Cooperation between the Supervisory Board and the Board of Management During ﬁnancial year 2024 also, the Supervisory Board examined on an ongoing basis and in detail the situation and development of the Company, performing fully, and with the requisite care, the duties incumbent on it by law, the Articles of Association and the Terms of Reference. These include continuously monitoring management activity and regularly advising the Board of Management on direct- ing the Company. In performing its duties, the Supervisory Board was at all times guided by the decisive principles of propriety, com- pliance with legal provisions, expediency and efﬁciency. Ob- servance of these principles by the Board of Management was mon- itored by a regular review of the Company’s general organisation and verifying the instruments used for internal risk control. The Supervisory Board was involved in fundamental and important decisions taken by the Board of Management of RHÖN-KLINIKUM Aktiengesellschaft. The Board of Management complied with its du- ties to keep us informed, doing so on a timely basis and comprehen- sively both in written form and orally. Documents and records of rel- evance for decisions were provided to us in good time prior to the respective consultations and meetings. We acknowledged the re- porting and the information submitted by the Board of Manage- ment regarding strategic and operative business performance, compliance issues as well as risks and risk management, and re- viewed the same for plausibility and comprehensibility, advised the Board of Management and discussed issues of business perfor- mance thoroughly with the Board of Management and also scruti- nised the same. As chairman of the Supervisory Board, I also personally engaged in a regular exchange of information and ideas with all members of the Board of Management – also between meetings held by the corpo- rate bodies – and was kept thoroughly informed at all times about material developments and current business transactions. We thor- oughly discussed the resolution proposals made by the Board of Management in the Supervisory Board committee responsible for the respective items and/or the Supervisory Board plenary session and, to the extent required by the provisions of law, the Articles of Association and the Terms of Reference, gave our opinion on the same after a careful review. Where required in the case of particu- larly pressing and time-critical business matters, the Supervisory Board, or, as the case may be, the competent committee adopted resolutions by voting in written form. RHÖN-KLINIKUM AG | Annual Report 2024 8

REPORT OF THE SUPERVISORY BOARD Work of the Supervisory Board in the plenary session During ﬁnancial year 2024 a total of ﬁve meetings of the Supervisory Board plenary session were held (four ordinary meetings and one extraordinary meeting); moreover, twelve written resolutions were adopted in the written voting procedure. The resolutions adopted in the written voting procedure related in particular to urgent deci- sions of the Supervisory Board in connection with major construc- tion projects (in particular at Universitätsklinikum Gießen und Mar- burg (UKGM)). The members of the Board of Management attended all meetings of the Supervisory Board except where agenda items relating to internal matters of the Supervisory Board and matters pertaining to the Board of Management were discussed. The meet- ings of the Supervisory Board plenary session were held as in-per- son meetings, with the possibility of joining the meetings virtually (so-called hybrid meeting). At the meetings of the Supervisory Board the plenary session, based on detailed reports of the Board of Management on current developments, strategic issues and the ﬁnancial position of the Group, as well as based on the written reports and presentations by the Board of Management, regularly deliberated together with the Board of Management on the net assets, ﬁnancial position and re- sults of operations, the trend in revenues and earnings, the perfor- mance data, key ﬁgures and human resources of the Company and Group and of individual Group subsidiaries. The Supervisory Board was informed of deviations of business performance from the tar- gets. The Board of Management moreover informed on current de- velopments in healthcare policy, the healthcare environment, healthcare legislation and their impact on the Group as well as on the competitive situation. In particular, the planned hospital reform and its signiﬁcance for the RHÖN-KLINIKUM Group was thoroughly discussed. Moreover, the Supervisory Board together with the Supervisory Board discussed the topic of sustainability. RHÖN-KLINIKUM Ak- tiengesellschaft is convinced that lasting success becomes possible only by harmonising economic, ecological and social factors. To achieve this goal, the Company has set sustainability targets. These are based on the existing ESG strategy and cover the areas of action of environmental protection, social matters and governance: in the environmental area, the Company strives to signiﬁcantly reduce the CO2 emissions of its healthcare facilities. We are also aiming to lower waste volumes in proportion to patient numbers. In the area of so- cial matters, the focus is on the topics of employee health, patient safety and patient satisfaction. In this context, a transformation policy with CO2 reduction paths as well as energy savings and energy substitution measures was drawn up already in ﬁnancial year 2023, revised in ﬁnancial year 2024 and is currently being adopted pursuant to the Corporate Sus- tainability Reporting Directive (CSRD) (ESRS E1). Moreover, in ﬁnan- cial year 2024 the Group’s sustainability strategy was formally en- shrined its corporate strategy. In ﬁnancial year 2024, the Supervisory Board also repeatedly exam- ined the planned investment measures at the ﬁve hospital sites of the RHÖN-KLINIKUM Group. The Supervisory Board carefully re- viewed the planned measures and – to the extent required by law, the Articles of Association and the Terms of Reference – gave its ap- proval to the implementation of the investment measures. At the balance sheet meeting on 27 March 2024, which was also at- tended by KPMG AG Wirtschaftsprüfungsgesellschaft (KPMG), we thoroughly discussed in the Supervisory Board plenary session to- gether with the Board of Management – after an opinion given by the Audit Committee – the annual ﬁnancial statements and man- agement report of RHÖN-KLINIKUM Aktiengesellschaft as well as the consolidated ﬁnancial statements and the Group management report for ﬁnancial year 2023. The plenary session approved both the annual ﬁnancial statements and the consolidated ﬁnancial statements. In addition, the Supervisory Board resolved to support the Board of Management’s proposal for the appropriation of net distribut¬able proﬁt for ﬁnancial year 2023. Furthermore, the non- ﬁnancial report, the Related Parties Report (also referred to as De- pendant Company Report) pursuant to section 312 of the German Stock Corporation Act (Aktiengesestz, AktG), the Declaration on Cor- porate Governance and the Remuneration Report were approved. The Supervisory Board also adopted the Report of the Supervisory Board for ﬁnancial year 2023. At the balance sheet meeting, the agenda for the 2024 Annual Gen- eral Meeting including the related resolution proposals were also prepared. With regard to the impending elections to the Supervi- sory Board and the related nominations, the Supervisory Board in this regard also resolved on an interim amendment to the Declara- tion of Compliance pursuant to section 161 AktG of 14 December 2023 related to Recommendation C.9 of the German Corporate Gov- ernance Code (GCGC). Lastly, in view of the personnel changes on the Supervisory Board (as described in detail below under “Composition of the Supervi- sory Board and changes on the Supervisory Board”), Mr. Stefan Röhrhoff was elected as 1st deputy chairman of the Supervisory Board and a resolution on the ﬁlling vacancies on various commit- tees adopted. At the Ordinary Meeting on 5 June 2024 that was held following the Annual General Meeting, the Supervisory Board examined the posi- tion of the Company, the economic performance as well as devel- opments in stafﬁng and wages. In addition, the Board of Manage- ment reported on progress in strategic areas of action as well as the implementation of projects under the follow-on agreement with the Federal State of Hesse. The meeting also focused on matters RHÖN-KLINIKUM AG | Annual Report 2024 9

REPORT OF THE SUPERVISORY BOARD pertaining to the Board of Management. In this regard the Supervi- sory Board deliberated on the conclusion of a termination agree- ment with former member of the Board of Management Prof. Dr Bernd Griewing, a renewal of the Board of Management service con- tract with Dr Gunther K. Weiß, as well as the target agreements with the members of the Board of Management for 2024. Furthermore, the Supervisory Board, on account of the election of new Supervi- sory Board members by the Annual General Meeting, resolved on ﬁlling vacancies on two committees. The shareholder representa- tives on the Supervisory Board moreover objected to overall fulﬁl- ment of the gender quota pursuant to section 96 (2) AktG. As a re- sult, the minimum share of 30% for women and men in each case in future will have to met separately in the impending elections to the Supervisory Board in ﬁnancial year 2025 on the side of the share- holder representatives and on the side of the employee represent- atives. Lastly, the Supervisory Board approved investments at sev- eral hospital sites that were subject to approval. At the ordinary meeting on 12 December 2024, the Supervisory Board together with the Board of Management considered the cur- rent trend in service volumes as at 30 November 2024, current de- velopments in stafﬁng and wages, as well as projects from the Group divisions and progress being made in their implementation, in particular the investment projects related to the follow-on agree- ment with the Federal State of Hesse. The Board of Management presented the preliminary economic targets for ﬁnancial year 2024 as well as the related framework conditions and measures. The sub- mitted targets, target assumptions, target ﬁgures and the accompa- nying explanatory statements by the Board of Management were discussed in-depth in the plenary session of the Supervisory Board. At this meeting the Supervisory Board also examined the regular is- suance of the Statement of Compliance pursuant to section 161 AktG relating to the implementation of the recommendations and suggestions of the GCGC. Moreover, the Supervisory Board ap- proved investments in UKGM that were subject to approval. At the extraordinary Supervisory Board meeting on 10 July 2024, the Supervisory Board deliberated on the participation of RHÖN-KLIN- IKUM Aktiengesellschaft in a bidding procedure for an investment project. No resolutions were adopted at this meeting. At the ordinary meeting on 25 September 2024, the Supervisory Board once again discussed the Company’s current position and economic performance. The Board of Management also informed on select projects from the Group divisions and presented a status report on the implementation of the follow-on agreement with the Federal State of Hesse. At this meeting the Supervisory Board also approved investments at several hospital sites that were subject to approval. Moreover, the Supervisory Board examined several voidance ac- tions lodged with the Nuremberg-Fürth District Court against reso- lutions by the Annual General Meeting on 5 June 2024. Two void- ance actions related to the formal approval of the actions of the members of the Supervisory Board for ﬁnancial year 2023; a further voidance action related (and relates) to the resolution on the appro- priation of net distributable proﬁt. With regard to the voidance actions brought against resolutions on formal approval of the actions of members of the Company’s corpo- rate bodies relating to a drafting error in the Report of the Supervi- sory Board for financial year 2023, the Supervisory Board subse- quently agreed, by written voting procedure, to the statement of an acknowledgement and approved the publication of an addendum to the Report of the Supervisory Board whereby the drafting error was corrected in the wording of the statutory auditor’s report on the De- pendant Company Report. Following the declaration of the acknowl- edgement by the Company, the legal actions were ended by way of judgment by confession on 5 December 2024. The addendum to the Report of the Supervisory Board for financial year 2023 was pub- lished on the Company’s website and in the companies register. The Supervisory Board also adopted an anticipatory resolution re- lated to sustainability reporting in which the Supervisory Board as a precaution instructed KPMG to issue a review of the Sustainability Statement (in the version of a non-ﬁnancial statement pursuant to sections 289b to 289e and sections 315b, 315c of the German Com- mercial Code (Handelsgesetzbuch, HGB) with limited assurance in the event of the CDRD not being timely implemented in German law based on existing legislation (for details, see “Audit of Sustainability Statement” below). Work of the Supervisory Board in the committees With a view to performing its tasks in the best possible way, the Su- pervisory Board has set up standing committees whose members possess speciﬁc expertise and experience for the special issues dealt with in those committees. The committees prepare in partic- ular the resolutions of the Supervisory Board. In individual cases, decision-making powers of the Supervisory Board may be dele- gated to the committees to the extent this is permitted by law. This division of responsibilities promotes the efﬁciency of the work of the Supervisory Board and has proven itself in practice. At three virtual meetings held in ﬁnancial year 2024, the Personnel Affairs Committee prepared subjects relating to personnel matters of the Board of Management for the Supervisory Board and, to the extent required, adopted resolutions and accordingly made recom- mendations to the Supervisory Board on the adoption of resolu- tions. During the past ﬁnancial year, the Mediation Committee (pursuant to section 27 (3) of the Co-Determination Act (MitBestG)) did not meet. RHÖN-KLINIKUM AG | Annual Report 2024 10

REPORT OF THE SUPERVISORY BOARD The Audit Committee of the Supervisory Board met ﬁve times dur- ing ﬁnancial year 2024, with one meeting held as an in-person meet- ing and four held as virtual meetings. Furthermore, the Audit Com- mittee adopted a resolution in the written voting procedure. The Audit Committee notably was responsible for review and pre- liminary consultation for the RHÖN-KLINIKUM Aktiengesellschaft consolidated annual ﬁnancial statements for ﬁnancial year 2023. The Audit Committee assessed the independence of KPMG desig- nated as statutory auditor to audit the consolidated ﬁnancial state- ments and the Group management report as well as the annual ﬁ- nancial statements and the management report for ﬁnancial year 2023 and to conduct the review of the half-year ﬁnancial report, ob- tained the statement regarding the auditor’s independence, recom- mended to the plenary session of the Supervisory Board a proposal for the election of the auditor to be submitted to the Annual General Meeting and – after the election – issued the statutory auditor with the audit assignment and concluded with it a fee agreement for the same. The Audit Committee also defined the areas of emphasis of the audit of the 2024 annual financial statements that were to be consid- ered by the statutory auditor beyond the statutory audit scope. Questions of fundamental importance relating to accounting, corpo- rate planning, the capital base, the monitoring of the accounting pro- cess, as well as the effectiveness of the internal controlling system, risk management system (including special business risks), and the internal audit system were discussed with the Board of Management and in some cases also with the statutory auditor. The interim re- ports were thoroughly discussed on a regular basis with the Board of Management prior to their publication, as well as the half-year finan- cial report with the Board of Management and in the presence of the statutory auditor giving due regard to the review by the latter. The Group controlling report on performance and ﬁnance control- ling submitted quarterly, which forms part of our risk management system, was thoroughly discussed in each case with the Board of Management. Here, the development of service volumes and earn- ings of the Group and of the individual Group hospitals was also an- alysed, scrutinised and discussed with the Board of Management, also with regard to deviations from targets. The Audit Committee kept itself regularly informed about the activity of the Internal Audit and Compliance departments. The Nomination Committee, which selects candidates from the shareholders’ representatives and proposes them for nomination to the Supervisory Board, did not hold any meetings in ﬁnancial year 2024. However, in the written voting procedure it resolved on making recommendations to the plenary session in connection with the personnel changes on the Supervisory Board. The Committee for Decisions on Related Party Transactions did not meet during the past ﬁnancial year 2024. Corporate Governance and issuance of Declaration of Compliance Pursuant to section 161 AktG, the management board and supervi- sory board of a German exchange-listed stock corporation are re- quired to state each year in a Declaration of Compliance to what ex- tent the company complies with the recommendations of the GCGC and in what respects it deviates from such recommendations. The Board of Management and the Supervisory Board in December 2024 submitted such Declaration of Compliance pursuant to sec- tion 161 AktG – prepared by the Audit Committee – which is perma- nently available on the website of RHÖN-KLINIKUM Aktiengesell- schaft. The Supervisory Board reports on corporate governance jointly with the Board of Management in the Declaration on Corpo- rate Governance likewise published on the website. Furthermore, the Report on the Remuneration of the Board of Man- agement and of the members of the Supervisory Board and on the statutory auditor’s report in this regard pursuant to section 162 AktG is also publicly available on the Company’s website. It is also there that the remuneration scheme for the members of the Board of Management approved by the Annual General Meeting on 9 June 2021 (including the resolution by the Annual General Meeting in this regard) is publicly available. Examination and approval of the 2024 financial statements The Board of Management adopted the ﬁnan¬cial statements of the Company and the management report for the year ended 31 De- cember 2024 in accordance with the provisions of the HGB, while the consolidated ﬁnancial statements as at 31 December 2024 and group management report for ﬁnancial year 2024 were adopted pursuant to section 315e HGB in accordance with the principles set out in the International Financial Reporting Standards (IFRS). The auditor, KPMG, examined the annual ﬁnancial statements and the management report of the Company for ﬁnancial year 2024 as well as the consolidated ﬁnancial statements and Group management report for ﬁnancial year 2024. The statutory auditor issued an un- qualiﬁed auditor’s report in each case. The ﬁnancial statements and management report of the Company, the consolidated ﬁnancial statements and Group management re- port as well as the reports of the auditor KPMG as statutory auditor on the result of its audit were received by all members of the Super- visory Board together with the Board of Management’s proposal for the appropriation of the net distributable proﬁt for the year. These documents were examined by the Supervisory Board and exten- sively discussed by the Audit Committee and by the Supervisory Board with representatives of the auditor at the respective balance sheet meetings. As part of the audit, the Audit Committee and the Supervisory Board examined both the accounting ﬁndings and the RHÖN-KLINIKUM AG | Annual Report 2024 11

REPORT OF THE SUPERVISORY BOARD procedures and processes relating to the accounting ﬁndings and their auditing. Based on the ﬁndings of the preliminary review by the Audit Committee, the Supervisory Board concurred with the ﬁndings of the auditor and, having conducted its own review, deter- mined that it also sees no grounds for objections. On recommendation of the Audit Committee, the Supervisory Board approved the annual ﬁnancial statements of the Company and the consolidated ﬁnancial statements prepared by the Board of Management at the meeting on 26 March 2025; the annual ﬁnancial statements of the Company are thus adopted as ﬁnal. The Supervi- sory Board approved the Board of Management’s proposals for the appropriation of net distribut¬able proﬁt for ﬁnancial year 2024. Moreover, the Supervisory Board, together with the Board of Man- agement, adopted the Remuneration Report for ﬁnancial year 2024 in accordance with section 162 AktG. Review of Sustainability Statement The Audit Committee and the Supervisory Board also examined the Sustainability Statement (in the version of a non-ﬁnancial state- ment pursuant to sections 289b to 289e and sections 315b, 315c HGB) prepared by the Board of Management for ﬁnancial year 2024, which was prepared on a basis similar to CSRD requirements and the related European Sustainability Reporting Standards (ESRS). In the course of ﬁnancial year 2024, uncertainty arose as to whether the CSRD would be timely implemented by the German legislator by 31 December 2024. Since around the end of the ﬁnancial year it emerged that the implementation of the CSRD in German law would no longer take place before 31 December 2024, the Supervisory Board, at its meeting on 12 December 2024, adopted an anticipatory resolution whereby KPMG, in the event of the CSRD not being im- plemented in a timely manner based on the current legislation, was instructed as a precaution to issue a review of the Sustainability Statement with limited assurance. Since ultimately the CSRD Implementing Act had not been adopted by the end of 2024, KPMG, as instructed, conducted the review to obtain limited assurance related to the Sustainability Statement and issued an unqualiﬁed auditor’s report. The documents were carefully reviewed by the Audit Committee at its meeting on 25 March 2025 and by the Supervisory Board at its meeting on 26 March 2025. The Board of Management thoroughly explained the non-ﬁnancial statement at both meetings. Representatives of the auditor attended the meetings and reported on the key results of their review and answered additional questions from the Supervi- sory Board members. After its review, the Supervisory Board had no objections. Audit of the Related Parties Report Since the takeover by Asklepios Kliniken GmbH & Co. KGaA in 2020 and in the absence of a controlling agreement, a Report on Related Parties (also known as Dependent Company Report) is to be pre- pared by the Board of Management of the Company annually pur- suant to section 312 AktG. This Report must state all legal transac- tions effected by the Company over in the past ﬁnancial year with the controlling enterprise or an enterprise afﬁliated with it or at the request or in the interests of such enterprises, and all other measures it has taken or refrained from taking in the past ﬁnancial year at the request or in the interests of such enterprises. The per- formance effected and consideration paid for the legal transactions, and the reasons for the measures and their advantages and disad- vantages entailed for the Company and, in the case of disad- vantages, how such disadvantages have been offset, must be stated. KPMG, as statutory auditor, audited the Dependant Company Re- port and issued the following auditor’s report: “Based on our duly performed audit and assessment, we hereby conﬁrm that 1. the factual statements of the Report are true, 2. for the legal transactions as speciﬁed in the Report, the consider- ation paid by the Company was not unduly high.” The Supervisory Board reviewed the Dependant Company Report and at its meeting on 26 March 2025, which was attended by KPMG as statutory auditor, thoroughly discussed the Report with the Board of Management. Questions put to the Board of Management on individual legal transactions and measures speciﬁed in the Re- port were answered by the Board of Management fully and to the satisfaction of the Supervisory Board. Based on its review the Su- pervisory Board takes the view that the Dependant Company Re- port satisﬁes the legal requirements. Following the conclusive ﬁnd- ings of the reviews conducted by the Supervisory Board, no objec- tions are to be raised against the declaration by the Board of Man- agement at the end of the Report. Moreover, the Supervisory Board approved the audit report of the statutory auditor. Composition of the Board of Management and changes in the Board of Management There were no personnel changes on the Board of Management in ﬁnancial year 2024. In accordance with Section 7 (1) of the Articles of Association of RHÖN-KLINIKUM Aktiengesellschaft, the Board of Management is currently is composed of three persons: Prof. Dr To- bias Kaltenbach (CEO), Dr Stefan Stranz (CFO) and Dr Gunther K. Weiß (COO). RHÖN-KLINIKUM AG | Annual Report 2024 12

REPORT OF THE SUPERVISORY BOARD The personal details, functions and duties of the individual mem- bers of the Board of Management are presented in detail under the heading “Corporate bodies of the Company”. The nominations were based on recommendations by the Nomina- tion Committee. Composition of the Supervisory Board and changes in the Supervisory Board In accordance with the requirements of the Co-Determination Act (MitBestG), the Supervisory Board of RHÖN-KLINIKUM Aktiengesell- schaft pursuant to section 10 (1) MitBestG is comprised of 16 mem- bers, of which eight Supervisory Board members are elected by the shareholders and eight Supervisory Board members are elected by the employees. In accordance with section 96 (2) AktG, at least 30 per cent of the Supervisory Board is to be made up of women and at least 30 per cent of men, which – relative to the entire Supervisory Board – corresponds to at least ﬁve seats in each case. During ﬁnancial year 2024, there were personnel changes. Mr. Kai Hankeln notiﬁed the Company on 13 February 2024 that he was re- signing his mandate as member of the Supervisory Board with im- mediate effect and left the Supervisory Board with effect from 13 February 2024 with the consent of the chairman of the Supervisory Board. The Supervisory Board therefore resolved on 21 February 2024 on the recommendation of the Nomination Committee to pro- pose Mr. Joachim Gemmel, for the election to be held at the 2024 Annual General Meeting, to succeed Mr. Hankeln as member of the Supervisory Board of RHÖN-KLINIKUM Aktiengesellschaft. For the period until then, the Local Court of Schweinfurt, by Decision of 14 March 2024, issued on the application by the Board of Management based on a corresponding proposal of the Supervisory Board, ap- pointed Mr. Joachim Gemmel as member of the Supervisory Board of the Company. The appointment of the new members of the Supervisory Board was made pursuant to Section 10 (5) of the Articles of Association for the end of the term of ofﬁce of the departing members of the Supervisory Board, i.e. for the period until conclusion of the Annual General Meeting resolving on formal approval of actions for ﬁnan- cial year 2024. There were also changes with the employee representatives on the Supervisory Board in ﬁnancial year 2024. By resolution of 7 Decem- ber 2023, the Local Court of Schweinfurt appointed Mr. Stefan Röhrhoff as member of the Supervisory Board of the Company to replace Mr. Georg Schulze with effect from 1 January 2024. Mr. Georg Schulze already in September 2023 had notiﬁed the chair- man of the Supervisory Board that he was resigning from his Super- visory Board mandate with effect from the expiry of 31 December 2023. The personal details of the members of the Supervisory Board in 2024 are set out in the Notes to the consolidated ﬁnancial state- ments. The section also provides information on the professional qualiﬁcations of the Supervisory Board members as well as their other mandates. The organisational structure of the Supervisory Board and the composition of the committees during the past ﬁnancial year are set out in the overview provided following this Report. The Supervisory Board thanks the Board of Management, all em- ployees of the Group as well as the employee representatives of all Group companies for all their tremendous commitment and work that made ﬁnancial year 2024 such a success. The Annual General Meeting then elected Mr. Joachim Gemmel to the Supervisory Board with effect from conclusion of the 2024 An- nual General Meeting. In addition, the Annual General Meeting removed Ms. Irmtraut Gürkan and Ms. Christine Reißner as members of the Supervisory Board and in their place elected PD Dr Sara Sheikhzadeh and Dr Dagmar Federwisch to the Supervisory Board with effect from conclusion of the 2024 Annual General Meeting. The Supervisory Board Dr Jan Liersch Chairman Bad Neustadt a. d. Saale, 26 March 2025 RHÖN-KLINIKUM AG | Annual Report 2024 13

REPORT OF THE SUPERVISORY BOARD OVERVIEW OF THE ORGANISATIONAL STRUCTURE OF THE SUPERVISORY BOARD AND COMPOSITION OF THE STANDING COMMITTEES (AS AT 31 DECEMBER 2024) 1. Composition of the Supervisory Board1 Dr Jan Liersch Chairman Georg Schulze 1st deputy chairman Haﬁd Riﬁ 2nd deputy chairman Members Peter Berghöfer Dr Julia Dannath-Schuh Regina Dickey Peter Ducke Prof. Dr Leopold Eberhart Dr Dagmar Federwisch (from 5 June 2024) Joachim Gemmel (from 14 March 2024) Irmtraut Gürkan (until 5 June 2024) Kai Hankeln (until 13 February 2024) Dr Jan Liersch Dr Martin Mandewirth Dr Thomas Pillukat Christine Reißner (until 5 June 2024) Haﬁd Riﬁ Stefan Röhrhoff (from 1 January 2024) Oliver Salomon PD Dr Sara Sheikhzadeh (from 5 June 2024) Dr Cornelia Süfke Marco Walker Number of meetings: 5 Attendance 5 5 5 4 5 3 2 1 0 5 5 4 1 5 4 5 3 4 4 100 % 100 % 100 % 80 % 100 % 75 % 40 % 100 % n/a 100 % 100 % 80 % 100 % 100 % 80 % 100 % 75 % 80 % 80 % 1With one exception, the members of the Supervisory Board who were not in attendance were excused for their absence in each case and participated in the resolution adoption by casting a vote in writ- ing. RHÖN-KLINIKUM AG | Annual Report 2024 14

REPORT OF THE SUPERVISORY BOARD 2. Composition of the standing committees2 Personnel Affairs Committee Dr Jan Liersch, Chairman Nomination Committee Dr Jan Liersch, Chairman Members Peter Ducke Joachim Gemmel (from 27 March 2024) Kai Hankeln (until 13 February 2024) Dr Jan Liersch Dr Thomas Pillukat Mediation Committee Dr Jan Liersch, Chairman Members Joachim Gemmel (from 27 March 2024) Kai Hankeln (until 13 February 2024) Dr Jan Liersch Dr Thomas Pillukat Stefan Röhrhoff Audit Committee Haﬁd Riﬁ, Chairman Members Peter Berghöfer Regina Dickey Prof. Dr Leopold Eberhart Joachim Gemmel (from 5 June 2024) Irmtraut Gürkan (until 5 June 2024) Dr Jan Liersch Haﬁd Riﬁ Number of meetings: 3 Members Attendance 3 1 0 3 3 100 % 100 % n/a 100 % 100 % Joachim Gemmel (from 27 March 2024) Kai Hankeln (until 13 February 2024) Dr Jan Liersch Haﬁd Riﬁ Number of meetings: 0 Attendance Committee for Decisions on Related-Party Transactions Dr Jan Liersch, Chairman Number of meetings: 0 Members Attendance Dr Julia Dannath-Schuh (from 5 June 2024) Irmtraut Gürkan (until 5 June 2024) Dr Jan Liersch Oliver Salomon Stefan Röhrhoff (from 27 March 2024) Number of meetings: 0 Attendance 2The members of the Supervisory Board who were not in attend- ance were excused for their absence in each case and participated in theresolution adoption by casting a vote in writing. Number of meetings: 5 Attendance 4 5 5 0 3 5 5 80 % 100 % 100 % 0 % 100 % 100 % 100 % RHÖN-KLINIKUM AG | Annual Report 2024 15

RHÖN-KLINIKUM SHARE RHÖN-KLINIKUM SHARE The RHÖN share started out 2024 at a XETRA closing price of 10.20 euros, reaching its high for the year of 14.00 euros on 17 December 2024. The RHÖN share closed the stock market year at a XETRA price of 13.90 euros, thus gaining 39.0 per cent compared with the previous year’s closing price. At the same time, the RHÖN share in 2024 outperformed the benchmark indices DAX, DJ EURO STOXX 50® and DJ EURO STOXX Healthcare®. In contrast to the decline in the SDAX, the RHÖN share’s performance in 2024 was positive. RHÖN-KLINIKUM SHARE IN COMPARISON WITH THE SDAX® in % 140 % – 130 % – 120 % – 110 % – 100 % – 90 % – 80 % – Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec RHÖN-KLINIKUM share SDAX® performance Source: XETRA® share price indexed (January 2, 2024 = 100) RHÖN-KLINIKUM AG | Annual Report 2024 in € – 14 – 13 – 12 – 11 – 10 – 9 – 8 16

RHÖN-KLINIKUM SHARE Performance of stock markets The German leading index DAX® recorded an increase of 18.8 per cent in 2024 to close the stock market year at 19,909 points. The sec- ond-tier index SDAX® fell slightly by 1.8 per cent and closed the stock market year at 13,711 points. The European lead index, DJ EURO STOXX 50®, climbed 8.3 per cent to 4,896 points and the RHÖN-KLINIKUM share ISIN Ticker symbol Registered share capital (€) Number of shares Share prices (€) Closing price High Low Market capitalisation (€ m) European healthcare sector benchmark index, DJ EURO STOXX Healthcare®, by 8.6 per cent to 825 points. The RHÖN share thus outperformed the aforementioned benchmark indices in ﬁnancial year 2024. DE0007042301 RHK 167,406,175 66,962,470 1 Jan.−31 Dec. 2024 1 Jan.−31 Dec. 2023 13.90 14.00 9.55 31 Dec. 2024 930.78 10.00 15.25 10.00 31 Dec. 2023 669.62 Shareholder structure According to the notiﬁcations of voting rights made pursuant to sec- tion 33 et seq. of the German Securities Trading Act (Wertpapierhan- delsgesetz, WpHG), the shareholder structure of RHÖN-KLINIKUM AG is as follows. SHAREHOLDER STRUCTURE OF RHÖN-KLINIKUM AG in % C: 0.04 B: 5.45 A: A sklepios B: Fr ee float C: T r easury stock A: 94.51 As at 31 December 2024 (on the basis of the most recent notiﬁcation of voting rights to the company) RHÖN-KLINIKUM AG | Annual Report 2024 17

RHÖN-KLINIKUM SHARE Prime Standard and indices membership The RHÖN share is admitted to the Prime Standard of the Frankfurt Stock Exchange, the segment with the highest post-admission obli- gations for exchange-listed companies, and thus upholds the high- est level of transparency. The RHÖN share is listed in the CDAX composite index and the DAX- sector Pharma+Healthcare index. Capital market communication RHÖN-KLINIKUM AG is committed to transparent and fair commu- nication. That is why investor relations (i.e. the dealings it has with the shareholders) take high priority for RHÖN-KLINIKUM AG. As part of its ﬁnancial market communication, RHÖN-KLINIKUM AG there- fore again strived in 2024 to convey a realistic picture of the Group. For that purpose, RHÖN-KLINIKUM AG makes available to investors, analysts and all other interested market participants a platform with comprehensive and timely information. Moreover, RHÖN- KLINIKUM AG seeks a direct, ongoing and personal dialogue with in- vestors and analysts. As part of its ﬁnancial reporting, RHÖN-KLINIKUM AG provides infor- mation on operating business performance each quarter. Investors, analysts and the media are given current and share price-relevant information on the Group directly, in real time. Moreover, such in- formation is published promptly as news items on the Company’s website. Further sources of information are the regular annual events such as the analyst conference, the annual press conference and the Annual General Meeting. The next Annual General Meeting will be held on Tuesday, 3 June 2025. DATES FOR SHAREHOLDERS AND ANALYSTS IN 2025 27 March Results press conference and analyst conference: publication of 2024 Annual Financial Reportdes Jahresﬁnanzberichts 8 May Publication of Interim Report for the quarter ending 31 March 2025 3 June Annual General Meeting 7 August Publication of Half-Year Financial Report as at 30 June 2025 6 November Publication of Interim Report for the quarter ending 30 September 2025 You will ﬁnd the ﬁnancial calendar containing all important ﬁnan- cial dates for 2025 also on our website at www.en.rhoen-klinikum- ag.com within the “Investor Relations” section. RHÖN-KLINIKUM AG | Annual Report 2024 18

Group Management Report Overview Future of the group Objectives and strategies Controlling System Quality Compliance Corporate Governance Corporate Governance Statement 1.1 1.2 1.3 1.4 1.5 1.6 Medical research and its translation into practice 1.7 1.8 1.9 1 | Basic characteristics of the RHÖN-KLINIKUM GROUP 2 | Economic report 3 | Forecast report 4 | Opportunities and risk report 5 | Reporting pursuant to section 315 (4) of the german commercial 2.1 Macroeconomic environment 2.2 2.3 Sector-speciﬁc environment Business performance Strategic objectives Economic and legal environment Forecast 3.1 3.2 3.3 Opportunities and Risk Management System Risk report 4.1 4.2 4.3 Opportunity report code (Handelsgesetzbuch, HGB) on internal control and risk manage- ment systems pertaining to the accounting process 6 | CSRD Sustainability Statement 21 21 21 22 23 24 25 25 25 27 28 28 28 28 34 34 34 35 35 35 37 40 43 44 RHÖN-KLINIKUM AG | Annual Report 2024 19

Group Management Report Once again, we were able to achieve our forecast results in the ﬁnancial year 2024. In the past ﬁnancial year, our employees treated 912,965 patients in our hospitals and medical care centres, generating revenue of €1,595.6 million, EBITDA of €110.8 million and consolidated proﬁt of €45.2 million. The 2024 ﬁnancial year was marked by a spike in the ﬁnancial crisis in the hospital sector. The cost increases of the past years are not fully reﬂected in hospital prices, so that according to the German Hospital Society, 80% of German hospitals expect a loss in 2024. The past twelve months have been marked by persistent global crises, including the wars in Ukraine and the Gaza Strip, tariff increases and price hikes for energy and purchases of materials, supply chain issues, efforts to ﬁnd qualiﬁed staff, as well as growing regulatory challenges in Germany. We are well prepared to face the big challenges facing by the healthcare industry so that we can continue to deliver strong earnings with our portfolio, structures and processes. RHÖN-KLINIKUM AG continues to focus on the consistent achievement, continuation and further development of strategic goals. RHÖN-KLINIKUM AG | Annual Report 2024 20

GROUP MANAGEMENT REPORT | Basic characteristics of the RHÖN-KLINIKUM GROUP 1 | BASIC CHARACTERISTICS OF THE RHÖN- KLINIKUM GROUP 1.1 Overview The RHÖN-KLINIKUM AG Group provides mainly cross-sector, i.e. in- patient, semi-inpatient and outpatient healthcare services. With few exceptions, the Group has a single-tier structure. With the ex- ception of Campus Bad Neustadt, the individual hospital compa- nies are organised in the form of legally independent corporations that have their registered ofﬁce at the respective facility sites and are managed as direct subsidiaries of RHÖN-KLINIKUM AG (Group parent company). The ultimate Group parent company has its reg- istered ofﬁce in Bad Neustadt a. d. Saale, Federal Republic of Ger- many. With eight hospitals and 5,464 beds/places at a total of ﬁve sites in four federal states, we are one of the largest hospital operators in Germany. A total of 912,965 patients (previous year: 881,775 ) were treated in our facilities in ﬁnancial year 2024. Despite the impacts of high inﬂation and price increases for purchases of goods and ser- vices, we generated total EBITDA of to €110.8 million (previous year: €105.9 million) on revenues of €1,595.6 million (previous year: €1,464.0 million). As of the balance sheet date, the Group employed 18,744 persons (31 December 2023: 18,246). 1.2 Future of the group RHÖN-KLINIKUM AG again closed a successful ﬁnancial year in 2024 with satisfactory performance. This is more than remarkable given the trend seen within the sector. The hospital reform initiated at the end of the year undoubtedly continues to be the central political issue. RHÖN-KLINIKUM AG has succeeded in adapting to the tremendous challenges faced by the sector whilst also anticipating how the Company can leverage its portfolio structures and processes to prepare for the new require- ments from the reform. With our Group’s position and connection to the Asklepios Kliniken Group, we are well prepared for the im- pending hospital reform which we see as an opportunity. Our ﬁve hospital sites are highly specialised centers of excellence with the highest quality standards. We are making targeted invest- ments in modern care delivery approaches and cooperation mod- els and leveraging our experience in promising innovations. In this regard, our university hospital locations are of particular im- portance. Sustainable action is an obligation for RHÖN-KLINIKUM AG and has been integral part of our philosophy for years. We believe that last- ing success will only be achieved if medical, economic, environmen- tal and social factors are reconciled. To meet this aspiration, our or- ganization has set itself sustainability-related goals. These are build on the existing ESG strategy. Attractiveness as employer As a modern, diverse and forward-looking company, we create a work environment for our employees in which they can actively help shape the healthcare of tomorrow. We have highly qualiﬁed specialists in all professional areas. With our “HOUSE OF BEST CARE” concept, which was developed across all subgroups and ho- listically in 2024, we want to create excellent working conditions for our employees. At the same time, we guarantee the quality of our work and high-level patient care. Education and academisation are also essential to our HOUSE OF BEST CARE concept. We will actively promote the academic qualiﬁ- cation of our nursing staff and integrate students and university graduates into new ﬁelds of responsibility on the ward at an early stage. We work closely with various universities. Our strategic col- laboration with the Asklepios Group opens up additional opportu- nities for us to improve the quality of continuing education and training and create a harmonised training offering that is used across the Group. Medical and nursing excellence At RHÖN-KLINIKUM AG, patients are the focus of action. The ulti- mate goal is to provide them with a safe environment as well as ﬁrst- class medical care and a high level of satisfaction at all times. Our Company strives for medical excellence with a structured quality management system that is coordinated across all sites and works together across the AKLEPIOS Group network. With RHÖN-KLINIKUM Campus Bad Neustadt, Zentralklinik Bad Berka, Klinikum Frankfurt (Oder) as well as the University Hospitals Giessen and Marburg (UKGM), the Company has ﬁve maximum- and intermediate-care hospitals throughout Germany. As academic teaching hospitals and university hospitals, all facilities maintain a close collaboration with research institutions. The strong interdis- ciplinary cooperation enabling speciﬁc therapies for our patients based on state-of-the-art diagnostics ensures holistic medical, nursing and therapeutic patient care. Corporate Code RHÖN-KLINIKUM AG has always been committed to these guiding values and principles: integrity, trust and loyalty as well as quality, innovation and social responsibility. They shape the leadership style and manners of our organization and are embedded in the Company’s principles of conduct. The principles of conduct form the basis of what is to apply to all employees, regardless of what position they hold. Everyone with- out exception – each to the best of their abilities – is responsible for compliance with these principles. By adherening to them in daily practice, our employees meet their responsibility towards them- selves, RHÖN-KLINIKUM AG, patients as well as our business part- ners. These principles moreover represent important, uniform basic rules governing our business activity. RHÖN-KLINIKUM AG | Annual Report 2024 21

GROUP MANAGEMENT REPORT | Basic characteristics of the RHÖN-KLINIKUM GROUP Corporate Social responsibility As a company operating in the healthcare sector, we carry respon- sibility. This responsibility extends not only to our patients and em- ployees but also to the environment and the living conditions for coming generations. That is because of the close relationship of people’s health with the conditions in which they live. a) Improve quality of life The well-being of patients is the top priority for RHÖN-KLINIKUM AG. Ethical behaviour, providing excellent medical, nursing and therapeutic care of course form part of our corporate philosophy. We are committed to delivering patient-centered, integrated care – in every single institution and across institutions and sectors. b) Protect the environment When it comes to protecting our environment, RHÖN-KLINIKUM AG takes the same level of care and diligence as it does when looking after the well-being of our patients and staff. For us, protecting the environment and being a good steward of our energy and water resources is inseparably bound up with responsible corporate gov- ernance. We pursue our activity without compromising on the se- curity of care and the comfort of our patients. Our Group is focused on reducing the negative effects of its business activity on the environment and climate and making a contribution towards protecting the environment and mitigating the effects of climate change. Efforts for this are focused on energy consumption and climate change mitigation, on minimising waste and on climate change adaptation. c) Nurture and retain employees Our employees are the pillars of our success. They enable our clini- cal operations and are our most valuable assets. Therefore, the re- spectful and mindful treatment of them is a high priority for us. Our principles of conduct and values as well as our comprehensive offering of initial, ongoing and higher-qualiﬁcation training are what make RHÖN-KLINIKUM AG an attractive employer. We reach out to potential apprentices and students early, run our own schools and train people in nursing, medical, commercial and tech- nical professions. Moreover, we speciﬁcally promote the ongoing and higher-qualiﬁcation training of all professional groups in the Group. As a Company we are fully committed to diversity, tolerance and equal opportunities and stand ﬁrmly against discrimination or har- assment of any kind. This is clearly shown by our international pro- grammes for recruiting qualiﬁed staff. Moreover, company measures support employees in harmonising their professional commitments with their personal needs. 1.3 Objectives and strategies With the entry into force of the Hospital Care Improvement Act (Krankenhausversorgungsverbesserungsgesetz, KHVVG) on 12 De- cember 2024, existing structures are changed and existing pro- cesses and solutions are reconsidered. With our campus conecpt, the consistent implementation of outpatient treatmentas well as the establishment of new medical services, we are seizing the op- portunities we are offering for the beneﬁt of our patients. In this context, RHÖN-KLINIKUM AG continues to aim to further integrate medical care with digital service offerings in order to improve the quality of medical treatment and the provision of care. We will continue to invest in modern care approaches and cooper- ation models and contribute our empirical values to promising in- novations. With our campus concept, which links outpatient and in- patient care and thinks them holistically in the interest of patients, there is already a forward-looking care model that anticipates the upcoming health care reform in large parts. Integration of outpatient and inpatient care calls for a high level of digitalisation. Our goal is to press ahead even further with digitali- sation with a view to standardising structures and clinical processes and thus ultimately further improving the quality of healthcare for the patients treated. Digitalisation is helping to improve medical, therapeutic and nursing care delivery to patients, to signiﬁcantly re- duce the day-to-day workload of doctors and nurses and to make administrative processes more efﬁcient. At the same time, the digi- tal transformation, also in the ﬁeld of artiﬁcial intelligence (AI), will have a decisive inﬂuence on the future of medical care. Already to- day, AI-based systems are capable of analysing large amounts of medical data and detecting diseases at the earliest possible stage. We have consistently expanded our strengths in the ﬁeld of digitali- sation: by implementing concepts for paperless working at the bed- side with tablet and widely available patient data at all sites, digital medication prescription with interaction Aklepiosing to avoid errors and in the sense of improved quality of treatment, using the net- working options offered by the telematics infrastructure, etc. The further focus of our efforts is on completing the projects funded out of the Hospital Future Fund (KHZF) speciﬁcally aimed at further strengthening digitalisation. The year 2025 is therefore marked by the introduction of electronic patient ﬁles. Our aim is to establish a telematics infrastructure to serve as a digital highway. To achieve this, we need powerful telematics infrastructure components. As a trailblazer of digitalisa- tion, RHÖN-KLINIKUM AG is already using a high-speed connector from the company Research Industrial Systems Engineering (RISE) Deutschland GmbH – an efﬁcient solution offering high perfor- mance and ﬂexibility whilst signiﬁcantly reducing existing hardware requirements. Our goals are to achieve shorter wait times, seamless communication and even more effective healthcare delivery. Data security and data protection always have the highest priority. RHÖN-KLINIKUM AG | Annual Report 2024 22

GROUP MANAGEMENT REPORT | Basic characteristics of the RHÖN-KLINIKUM GROUP In addition to the expansion of outpatient care and advances in dig- italisation, conceptual and constructional modernisation of our sites continues to be a key objective. Under the “White Paper Plus” concluded at the beginning of 2023 with the Federal State of Hesse, around €850 million will be invested in modernising and expanding our Giessen and Marburg sites. Key projects such as the modernisa- tion of the central surgery wings and the new build of the adult psy- chiatry clinic in Marburg, the expansion and modernisation of the surgical clinic in Giessen as well as the purchase of large state-of- the-art medical equipment and investment in medical technology are already under way. With the “White Paper Plus” and the conclu- sion of a relief collective agreement for all employees of our univer- sity hospitals Universitätsklinikums Gießen und Marburg (UKGM), we can ensure their successful future development and achieve a noticeable level of relief for the different work areas. Accountability, sustainability, integrity, trust and loyalty are values to which our Company and its employees have always felt commit- ted right from the start. As a healthcare group, we also embrace our ecological obligations in addition to our medical, social and corpo- rate responsibilities and reaping the advantages of our sustainable orientation. To achieve this goal of operating on a sustainable basis, RHÖN- KLINIKUM AG has set sustainability targets. These build on the exist- ing ESG strategy aimed at protecting our environment and mitigat- ing climate change (Environment), promoting social cohesion (So- cial) and ensuring sound and sustainable corporate governance (Governance). RHÖN-KLINIKUM AG’s goal is to signiﬁcantly reduce the CO2 emissions of its healthcare facilities (Scope 1 and 2). We are also aiming to lower waste volumes in proportion to patient num- bers. Our strategic cooperation with the AKLEPIOS Group opens up a wide range of opportunities, including the qualitative improvement of advanced and further training and the creation of a harmonized training offering that is used throughout the Group. The aim is to promote the academic qualiﬁcation of our nursing staff and inte- grate students and university graduates into new areas of work on the wards. Our employees are learning new insights and subject ar- eas which otherwise would not be available within a hospital’s own continued training programmes, and in this area are increasingly growing together into one big team. As a modern, diverse and fu- ture-oriented Company, our goal is to create a working environ- ment for our employees in which they can play an active part in shaping the healthcare delivery of tomorrow. In 2024, we developed our integrated and Group-wide HOUSE OF BEST CARE concept in which we create the key basis for further improving excellent work- ing conditions for our employees and further expand our high qual- ity standards for our work and care for patients. The concept en- compasses numerous dimensions for the workplace, working pro- cedures and patient care, including a new digital stafﬁng/stafﬁng shortage management system, interprofessional treatment teams, professional development opportunities, modern work equipment, innovative nursing concepts, a focused patient journey and a trans- formative leadership culture. Our common goal together with Asklepios and MEDICLIN is to fur- ther foster even closer ties within our group-wide network of hospi- tals, to become even stronger together and to further expand our position as one of the leading healthcare providers in Germany. To- gether with AKLEPIOS and MEDICLIN, we will continue to drive product standardization and the leveraging of common potentials, as well as developing group-wide service and product strategies. We will continue to work with energy and courage to achieve our corporate goals, thus contributing to the necessary transformation of healthcare. 1.4 Controlling System The Group of RHÖN-KLINIKUM AG is directed and managed by the Board of Management of RHÖN-KLINIKUM AG. The Group is man- aged giving due regard to medical, strategic and ﬁnancial targets. The target system deﬁnes the most important control-relevant indi- cators for the growth of medical services for revenue and EBITDA. These key performance indicators are monitored by the Board of Management. Monthly reporting to the Board of Management in- cludes the hospitals. Group management costs are fully distributed to the operative segments. The monthly plan-actual and actual-to- actual comparison in the report to the Board of Management, by ag- gregating the operative segments into one reporting segment, serve to control the targets published in the Company forecast. We ﬁrmly believe that proﬁtable growth of our performance, case num- bers and measurement ratios, as well as sales revenue, are im- portant factors in driving our company value. Revenue is one of the main ﬁnancial performance indicators. For the purposes of measuring and controlling, revenues as a general rule are adjusted for effects so as to calculate organic growth. RHÖN-KLINIKUM AG is controlled internally at the Company level by earnings before interest, tax, depreciation on tangible and amorti- sation on intangible assets (EBITDA). EBITDA, which is also one of the most important ﬁnancial performance indicators, describes our operational performance before depreciation/amortisation, inter- est and tax and represents an important controlling-relevant ﬁnan- cial performance indicator. In addition to the above-mentioned main ﬁnancial control varia- bles, consolidated proﬁt after taxes (EAT) is decisive for measuring proﬁtability at the group level, but it is not primarily relevant for tax- ation. This ﬁgure has an inﬂuence on earnings per share (EpS) used for capital market communication. The number of cost weights and case numbers are signiﬁcant, con- trol-related, non-ﬁnancial performance indicators for RHÖN-KLIN- IKUM AG. Cost weight is a key ﬁgure used to bill medical services in RHÖN-KLINIKUM AG | Annual Report 2024 23

GROUP MANAGEMENT REPORT | Basic characteristics of the RHÖN-KLINIKUM GROUP hospitals. Cost weights are given for each diagnosis-related group (DRG) by combining inpatient case numbers and the case mix index (index of the average severity of cases in the system of DRGs). Mul- tiplying the cost weights by the so-called base rate produces the amount that a health insurance fund has to pay a hospital for such a case. This performance indicator provides RHÖN-KLINIKUM AG important information when it comes to both case numbers and the assessment of quality. Through supplementary fees and remunera- tion e.g. for new forms of treatment, this amount may increase fur- ther in certain cases. In addition to the ﬁnancial control variables, the Board uses other non-ﬁnancial performance indicators that are not primarily rele- vant for management in order to further develop the company in a sustainable manner. Other non-ﬁnancial performance indicators in- clude quality assurance and employee development, as well as en- ergy and environmental issues. 1.5 Quality Ensuring the safety and satisfaction of our patients is what we put ﬁrst. We achieve this goal in close collaboration with our partners of the Asklepios Group through our joint expectations of medical ex- cellence and a comprehensive quality management programme with cross-site structures. In this way we can introduce innovations, live up to our own standards of quality and set new standards. We continue to do everything we can to ensure that our patients feel safe, content and receive excellent medical care. We are constantly collaborating on ways to further improve the quality of our medical services, the integration of innovative technologies and process ﬂows. RHÖN-KLINIKUM AG | Annual Report 2024 24

GROUP MANAGEMENT REPORT | Basic characteristics of the RHÖN-KLINIKUM GROUP 1.6 Medical research and its translation into practice With its direct connection to maximum university provision and ac- cess to university medical research results, RHÖN-KLINIKUM AG is able to introduce modern scientiﬁc ﬁndings into medical care quickly and in a targeted manner and to integrate them into the ﬁeld in a qualiﬁed manner. Our compliance management system provides the framework for legally compliant behaviour, fair dealings and responsible corpo- rate governance. It is continuously being enhanced and promoted. In our Group-wide principles of conduct, requirements setting out the relationship with our patients, customers, suppliers, sharehold- ers and the public as well as the behavior of employees among themselves. Our excellent healthcare is based on this continuous transfer of knowledge from research into daily clinical practice. As academic teaching hospitals, all facilities maintain a close collaboration with research institutions and are involved in national and international research networks and projects. 1.7 Compliance The compliance standards at RHÖN-KLINIKUM AG promote a legally compliant conduct of our employees. This is sustained and sup- ported throughout our Group – both internally within our Company and in the relationship with our external stakeholders. Our sustain- able corporate activity is built on trust and integrity. The trust between clinical staff and patients forms the basis of our day-to-day work. We understand this in the light of the principle that “we treat all people in the same way we also would like to be treated ourselves”. This principle applies without exception to all our employees. 1.8 Corporate Governance Subscribed capital The subscribed capital of RHÖN-KLINIKUM AG stated in the consol- idated ﬁnancial statements is completely made up of 66,962,470 or- dinary voting bearer shares (non-par shares) each having a nominal share in the registered share capital of €2.50. Restrictions on voting rights or the transfer of shares – even if these may result from agree- ments of shareholders – do not exist or are not known to us. None of our shares have special rights giving their holders special super- visory powers. Employees who hold shares exercise their voting right freely. Shareholders may exercise their voting rights them- selves at the Annual General Meeting or through proxies appointed for this purpose. Based on the threshold events notiﬁed to us, the following picture pursuant to section 33 f. of the German Securities Trading Act (Wertpapierhandelsgesetz, WpHG) in terms of shareholder struc- ture emerges as at the relevant key date of 31 December 2024: Person subject to notiﬁcation requirement Dr Britta große Broermann, Miriam große Broermann, Titia Olivia große Broermann, Paul Bernard große Broermann, Alexander Bernard große Broermann, Ivo Schramm, Prof. Dr Dr Friedrich Grimminger, Dr Jan Liersch, Z. große Broermann AMR Holding GmbH Published on Held directly % Attributed % Voting rights held % Date that interest exceeds/falls below the threshold Interest exceeding/ falling below threshold of Notiﬁcation pursuant to section 33 f. WpHG Attribution pursuant to WpHG/ additional information: 9 Dec. 2024 0.0000 94.51 94.51 25 Febr. 2024 > 75% Attributed (section 34 WpHG): AMR Holding GmbH RHÖN-KLINIKUM AG | Annual Report 2024 25

GROUP MANAGEMENT REPORT | Basic characteristics of the RHÖN-KLINIKUM GROUP Consolidated ﬁnancial statements, communication The consolidated ﬁnancial statements are prepared in accordance with the principles of the International Financial Reporting Stand- ards (IFRS) applicable in the European Union and applying § 315 e Commercial Code (HGB) and are audited in accordance with both national and international auditing standards. When issuing audit mandates, the required independence of the appointed auditing company is ensured. The audit mandate for the annual and half- year ﬁnancial statements of the Group and for the audit of the Group parent company is issued by the Chairman of the Audit Com- mittee after due examination pursuant to the resolution in the An- nual General Meeting. We publish our consolidated ﬁnancial statements in March of the following ﬁnancial year. The Annual General Meeting normally takes place within the ﬁrst six months of the new ﬁnancial year. We an- nounce our forecasts for the respective ﬁnancial years in accord- ance with the requirements. We conduct analyst and investor dis- cussions and also report on business performance in analyst con- ference calls. With our ﬁnancial calendar published in the Annual Report and on our website, we inform our shareholders, share- holder associations, analysts and the media of all other recurring key dates. Corporate bodies The Board of Management and the Supervisory Board are consti- tuted according to legislation governing German stock corpora- tions. Under this regime the Board of Management directs the Com- pany; the Supervisory Board advises the Board of Management and supervises its management activity. Members of the Supervisory Board and the Board of Management are appointed and dismissed in accordance with the provisions of stock corporation law (Super- visory Board: section 101 et seq. of the German Stock Corporation Act (Aktiengesetz, AktG); Board of Management: section 84 of the AktG) and the German Co-Determination Act (Mitbestimmungs- gesetz, MitbestG). In line with the principle of equal representation of shareholders and staff pursuant to the German Co-Determination Act (Mitbes- timmungsgesetz, MitbestG) and the Articles of Association, the Su- pervisory Board of RHÖN-KLINIKUM AG comprises an equal number of employee and shareholder representatives (16) and held ﬁve meetings in 2024 (2023: ﬁve meetings). At the virtual Annual General Meeting of RHÖN-KLINIKUM AG on June 5, 2024, the shareholders approved the appropriation of the balance sheet proﬁt, the granting of discharge to the members of the Board of Directors and Supervisory Board, the remuneration re- port in accordance with Section 162 AktG, the election of the auditor for the 2024 ﬁnancial year, the removal of two Supervisory Board members and the election of three Supervisory Board members. Mr. Georg Schulze notiﬁed the Company by letter of 5 September 2023 that he was resigning his mandate as member of the Supervi- sory Board of the Company with effect from 31 December 2023, and accordingly left the Supervisory Board pursuant to Section 10 (3) of the Articles of Association of 14 June 2023. The Local Court of Schweinfurt – by Decision of 7 December 2023 issued on application by the Board of Management based on a corresponding proposal of the Supervisory Board – then appointed Mr. Stefan Röhrhoff, Re- gional Director of ver.di, region of Hesse, health department, as em- ployee representative to the Supervisory Board of the Company with effect from 1 January 2024. By letter of 13 February 2024, Mr. Kai Hankeln notiﬁed the Company that he was resigning his man- date as member of the Supervisory Board of the Company with im- mediate effect. The Local Court of Schweinfurt – by Decision of 18 March 2024 issued on application by the Board of Management based on a corresponding proposal of the Supervisory Board – then appointed Mr. Joachim Gemmel, Co-Chief Executive Ofﬁcer of Ask- lepios Kliniken GmbH & Co. KGaA, as member of the Supervisory Board of the Company with effect from 18 March 2024. At the virtual Annual General Meeting held on 5 June 2024, Mr. Joa- chim Gemmel was elected by the shareholders to the Supervisory Board of RHÖN-KLINIKUM AG. The Supervisory Board members serving their terms until 5 June 2024, Ms. Irmtraut Gürkan and Ms. Christine Reißner, were removed. At the virtual Annual General Meeting, PD Dr. Sara Sheikhzadeh, Chief Medical Ofﬁcer of Asklepios Kliniken GmbH & Co. KGaA, and Dr. Dagmar Federwisch, Regional Managing Director of Asklepios Kliniken GmbH & Co. KGaA, were elected by the shareholders as new members to the Supervisory Board. As of 31 December 2024, 31.3% of the Supervisory Board is com- posed of women and 68.7% of men. There are ﬁve standing com- mittees (previous year: six): the Mediation Committee as well as the Personnel Affairs Committee, the Audit Committee and the Com- mittee for Deciding on Transactions with Related Parties within the meaning of section 111 a of the AktG (“Related Party Committee”) as committees with the power to adopt resolutions within the mean- ing of section 107 (3) AktG, as well as the Nomination Committee for candidates of the shareholders’ representatives. The respective committee chairmen report to the Supervisory Board as required at regular intervals on the work of the committees. The Board of Management of RHÖN-KLINIKUM AG is responsible for directing the Company. In accordance with the Terms of Reference, its business operations are carried out under joint responsibility. The Board of Management reports regularly, without delay and comprehensively to the Supervisory Board on all signiﬁcant issues relating to the business development and position of the Group and its subsidiaries. The composition of the Board of Management has not changed compared with the previous year. As of 31 December 2024, the Board of Management of RHÖN-KLINIKUM AG consists of three members: Prof. Dr. Tobias Kaltenbach (CEO), Dr. Stefan Stranz (CFO) and Dr. Gunther K. Weiß (COO). By resolution of 5 June 2024, RHÖN-KLINIKUM AG | Annual Report 2024 26

GROUP MANAGEMENT REPORT | Basic characteristics of the RHÖN-KLINIKUM GROUP the Supervisory Board of the Company once again appointed Dr. Gunther K. Weiß as member of the Board of Management of the Company for the period from 1 January 2025 to 31 December 2028. For information on the remuneration of the Board of Management and of the Supervisory Board, reference is made to the Remunera- tion Report published on our website. Terms of Reference have been adopted for the activities of the Board of Management and the Supervisory Board in which among other things the allocation of responsibilities within the Board of Management and within the Supervisory Board is regularly adapted to changing requirements. Shareholdings of members of corporate bodies As of 31 December 2024, the members of the Supervisory Board and the Board of Management and their related parties together held, pursuant to Article 19 of the Market Abuse Regulation (MAR), 0.0% (previous year: 0.0%) of the Company’s registered share capital, of which the Supervisory Board and its related parties account for 0.0% (previous year: 0.0%) of the shares in issue. As in the previous year, the members of the Board of Management and their related parties do not hold any interests in the registered share capital. We continue to disclose all transactions of members of the Board of Management and the Supervisory Board in accordance with Art. 19 MAR. Other contracts containing a change-of-control clause The White Paper Plus (Zukunftsvereinbarung Plus) signed at the end of February 2023 between the Federal State of Hessen, RHÖNKLIN- IKUM AG, Asklepios Kliniken GmbH & Co. KGaA, Universitätsklin- ikum Gießen und Marburg GmbH (UKGM), as well as their universi- ties with their faculties of medicine, relating to the granting of in- vestment funds for UKGM provides, as of 1 January 2023, for a re- transfer of shares to the Federal State of Hesse under certain condi- tions in the event of a change of control. A change of control occurs if 50.0% of the shares in RHÖN-KLINIKUM AG or more than 50.0% of the shares in Asklepios Kliniken GmbH & Co. KGaA or its personally liable shareholder is acquired by another natural or legal person. Various contracts relating to ﬁnancial instruments exist in which the lenders may demand immediate repayment in the event of a change of control. In this regard a change of control is deﬁned as the takeover of more than 50.0% of the interests in RHÖN-KLINIKUM AG. For the former anchor shareholders B. Braun Melsungen AG/Asklepios Kliniken GmbH & Co. KGaA/Mr. Münch (HCM SE) and Ms. Münch, exceptions did and do exist in the promissory note loan agreement from ﬁnancial year 2018 and the registered bond from ﬁnancial year 2019. According to the contract documentation, no change of control exists if one or more of the former anchor share- holders acquire(s) more than 50.0%, but no more than 70.1% maxi- mum (promissory note loan agreement 2018) and 70.3% maximum (registered bond 2019), respectively, of the voting shares in RHÖN- KLINIKUM AG within the group of anchor shareholders. 1.9 Corporate Governance Statement The Corporate Governance Statement, in addition to the Declara- tion of Compliance of the Board of Management and the Supervi- sory Board pursuant to section 161 of the AktG, also contains infor- mation on corporate governance practices, the description of the work approach of the Board of Management and the Supervisory Board as well as the committees established by them, reporting on equal participation of men and women in management positions and the diversity concept. For further details please visit our website www.rhoen-klinikum- ag.com where the Declaration on Corporate Governance is made accessible to the public under the section “Corporate Governance”. RHÖN-KLINIKUM AG | Annual Report 2024 27

GROUP MANAGEMENT REPORT | Economic report 2 | ECONOMIC REPORT 2.1 Macroeconomic environment In ﬁnancial year 2024 the German economy shrank for the second year in a row. Real gross domestic product in 2024 once again de- clined by 0.2% in 2024. The German economy was unable to beneﬁt from the upswing in the global economy. The decline was attribut- able to increasing competition with German exporters on key sales markets, high energy costs, a persistently high level of interest rates as well as uncertain economic prospects. According to the ifo busi- ness climate index, the mood in the German economy deteriorated in December 2024. After reaching 85.4 points in January 2024 and climbing to 89.0 points in April 2024 and May 2024, the index in Ger- many declined in the further course to 84.7 points in December 2024. The assistance programmes established by the German legis- lature in 2022 and 2023 as a result of the war in Ukraine to alleviate the higher costs of natural gas, district heating and electricity as well as further costs resulting from the increase in energy costs ex- pired on 30 April 2024. The tense economy is leaving a deeper mark on the labour market. Compared with the previous year, the number of unemployed per- sons rose by an average of 178,000 in 2024 to 2,787 million. The un- employment rate averaged 6.0% in 2024, an increase of 0.3% points compared with the previous year. On the one hand, demand for la- bor is too weak to compensate for rising supply. On the other hand, unemployment proﬁles often do not match demand in profes- sional, educational and regional terms. 2.2 Sector-specific environment The Hospital Care Improvement Act (Krankenhausversorgungs- verbesserungsgesetz, KHVVG) was passed by the Federal Parlia- ment (Bundestag) on 17 October 2024 and entered into force on 12 December 2024. The aim pursued by the KHVVG is to divide the ser- vices of hospitals into service groups with uniform structural re- quirements, e.g. in terms of equipment, stafﬁng and treatment ex- periences as well as other additional service groups required to be kept available on a mandatory basis. These services may no longer be rendered in future unless these requirements are met. To the ex- isting remuneration scheme comprising case ﬂat rates (DRGs) and nursing budgets, a further component is added: the standby budget (Vorhaltebudget). Under this scheme, stand-by ﬁnancing (orhalte- ﬁnanzierung) is to be paid essentially independent of case num- bers. There will be a budget-neutral phase in 2025 and 2026. From 2027 the standby budget will be oriented on the service groups as- signed to the hospitals by the Federal States, with a convergence phase being planned for 2027 and 2028 under which ﬁnancing will adapted. Moreover, a transformation fund will be set up. It provides for funding totalling €50 billion over a period of ten years. On 28 March 2024, the Hospital Transparency Act (Krankenhaus- transparenzgesetz, KTG) intended to help strengthen the KHVVG en- tered into force. The core of the provisions is the introduction of a transparency list which will inform the population about the service offering, stafﬁng and quality of hospitals. Since the launch of the Bundes-Klinik-Atlas (Federal Hospital Atlas) on 17 May 2024, poten- tial patients can obtain data relating, among other things, to a hos- pital’s case numbers, number of beds, nursing staff, emergency lev- els and select certiﬁcates. Further data will be made available in the future. In addition, hospitals in future will be assigned to various care levels depending on the service groups they keep available. Levels 1 to 3 as well as separate levels for specialised hospitals (Level F), cross-sector healthcare facilities without emergency med- ical care availability (Level 1i), and university medical care (Level 3U) are planned. The KHVVG faces criticism from many parties because it does not provide hospitals with any tangible additional resources in terms of implementation, still contains a lot of ambiguity, and does not ade- quately take into account the practical reality of medical service provision and established care structures. However, the hospital sector is still unable to deal with important issues, such as how to adequately fund the sharp increase in overhead and capital ex- penditures. Additional adjustments are needed to make health care permanent. RHÖN-KLINIKUM AG has intensively prepared itself for the big chal- lenges of the hospital sector. On the basis of current internal ana- lyzes, RHÖN-KLINIKUM AG has prepared its list for the KHVVG. In or- der to maintain the performance of the healthcare system, the key issues facing the industry, such as structural underfunding, the shortage of skilled workers and excessive bureaucratisation, among other things, must be responsibly guided by policy towards a sus- tainable solution. 2.3 Business performance 2.3.1 Overall statement on economic position In addition to the protracted wars in Ukraine and the Gaza Strip and the associated prices increases and supply chain issues, ﬁnancial year 2024 was marked by the efforts to recruit qualiﬁed staff, wage increases as well as the regulatory challenges from the hospital re- form in Germany. We are also affected by increased operating and investment costs due to the underfunding of the healthcare sector. Nevertheless, our Company’s economic performance continues to be robust, and can be viewed as positive in view of the economically strained situation of hospitals and the trend of the German hospital sector. We succeeded in further improving our key performance ﬁg- ures in ﬁnancial year 2024. RHÖN-KLINIKUM AG | Annual Report 2024 28

GROUP MANAGEMENT REPORT | Economic report During the reporting period, we treated a total of 912,965 patients at our hospitals and medical care centres (MVZs). This represents a total increase of 31,190 or 3.5%. The trend from inpatient to outpa- tient care is still continuing, also at our facilities. With revenue up by €131.6 million (9.0%), we record an increase in EBITDA by € 4.9 million or 4.6% to €110.8 million, an increase in EBIT by €7.7 million or 19.1% to €48.1 million, as well as an increase in consolidated proﬁt by €5.0 million or 12.4% to €45.2 million com- pared to the previous year. 2.3.2 Performance development As at 31 December 2023 Change in capacities As at 31 December 2024 Hospitals 8 – 8 Beds 5,460 4 5,464 The change in capacities compared with the previous year is ac- counted for entirely by our stationary capacities: Approved beds/places Change 31 Dec. 2024 31 Dec. 2023 absolute in % – 4 4 – 4 – 0.7 0.1 – 0.1 Inpatient capacities Acute hospitals 4,629 4,629 Rehabilitation hospitals and other inpatient facilities Semi-inpatient and day-clinical capacities Total 616 612 5,245 5,241 219 219 5,464 5,460 RHÖN-KLINIKUM AG | Annual Report 2024 As of 31 December 2024, we are operating eight medical care cen- tres with a total of 59,00 specialist practices: As at 31 December 2023 Opened/acquired MVZ Frankfurt (Oder) Disposals MVZ Bad Berka MVZ Frankfurt (Oder) As at 31 December 2024 Medical care centres Specialist practices 9 – – –1 8 60.75 1.00 –0.25 –2.50 59.00 Patient numbers at our hospitals and medical care centres devel- oped as follows: Change January to December 2024 2023 absolute in % Inpatient and semi-inpatient treatments at our Acute hospitals 194,521 187,600 6,921 3.7 Rehabilitation hospitals and other facilities 5,594 5,301 293 200,115 192,901 7,214 Outpatient attendances at our Acute hospitals 496,539 476,091 20,448 Medical care centres 216,311 212,783 3,528 Total 712,850 688,874 23,976 912,965 881,775 31,190 5.5 3.7 4.3 1.7 3.5 3.5 29

GROUP MANAGEMENT REPORT | Economic report 2.3.3 Profit situation For computational reasons rounding differences of ± one unit (€, %, etc.) may occur in the tables below. If information is provided below on individual companies, these are values before consolidation. tor relating to relief payments for higher energy expenditures. In ad- dition, the reversal of obligations from previous years, recognized in the prior year, had an impact of €5.0 million. Consolidated performance ﬁgures developed as shown below: in % Cost of materials ratio Personnel expense ratio Other expense ratio Depreciation and amortisation ratio Finance result ratio Effective tax ratio 2024 2023 33.6 65.7 10.9 3.9 0.5 0.7 33.4 66.6 11.4 4.4 0.5 0.6 As a result of a further increase in purchasing prices and coupled with the provision of material cost-intensive services as well as higher energy costs – among other factors –, the item for materials and consumables used lead to an increase, slightly disproportion- ate to the increase in revenues, by €47.0 million or 9.6% in ﬁnancial year 2024 compared with the previous year. This is reﬂected in a slight increase in the cost ofmaterials ratio by 0.2 percentage points. Employee beneﬁts expense rose by €74.1 million (7.6%) compared with the same period of the previous year due to general tariff in- creases, together with an increase in the average full-time work force. Nevertheless, the personnel expense ratio decreased by 0.9% points. Other expenditure rose by €6.9 million from €167.3 million to €174.2 million. The increase is mainly attributable to €5.1 million in maintenance and servicing requirements and to €1.5 million in in- creased repatriation for training centers. The other expense ratio declined by 0.5%. Due in part to higher use of grants, depreciation and impairment fell by €2.8 million and 4.3% respectively to €62.7 million compared with the same period in previous year. The depreciation and amori- sation ratio declined by 0.5 percentage points. As a result of the generally positive development of interest rates, the ﬁnance result further improved from + €7.3 million by €0.8 mil- lion to + €8.1 million. Income taxes rose by €3.5 million compared with the same period in previous year, on the background of unchanged rate taxation, due in part to a higher tax base. In addition, certain tax positions from previous years were reassessed, which led to an increase in the tax burden. in € million January to December Income Revenues 2024 2023 1,595.6 1,464.0 131.6 Other income 273.5 272.4 1.1 Total Expenditure 1,869.1 1,736.4 132.7 Change in % 9.0 0.4 7.6 9.6 7.6 4.1 47.0 74.1 6.9 Materials and consumables used 535.5 488.5 Employee beneﬁts expense 1,048.5 974.4 Other expenditure 174.2 167.3 Result of impairment on ﬁnancial assets 0.1 0.3 –0.2 –66.7 Total EBITDA Depreciation/amortisation and impairment EBIT Finance result EBT Income taxes Consolidated proﬁt 1,758.3 1,630.5 127.8 110.8 105.9 62.7 48.1 8.1 56.2 11.0 45.2 65.5 40.4 7.3 47.7 7.5 40.2 4.9 –2.8 7.7 0.8 8.5 3.5 5.0 7.8 4.6 –4.3 19.1 11.0 17.8 46.7 12.4 Revenues for the 2024 ﬁnancial year increased by €131.6 million or 9.0% compared with the previous year. In addition to the increase in patient numbers by 31,190 (+ 3.5%) as well as the increase in in- patient services by 6,667 cost weights (+3.7%) to roughly 186,100 cost weights, higher revenue was driven by the increase in state base rates. The increase in other income by €1.1 million or 0.4% is mainly at- tributable to the higher income from ancillary and incidental activ- ities (€22.7 million), resulting among other things from higher fund- ing received for training centres as well as higher sales of drugs and cytostatics. This contrasts with the counter-effect of lower income from government grants and other allowances (- €16.2 million), which is mainly due to declining reimbursements from the legisla- RHÖN-KLINIKUM AG | Annual Report 2024 30

GROUP MANAGEMENT REPORT | Economic report Consolidated proﬁt increased by €5.0 million to €45.2 million (pre- vious year: €40.2 million). Proﬁt attributable to non-controlling in- terests rose compared with the same period last year by €0.4 million to €1.9 million (previous year: €1.5 million). The interest of RHÖN- KLINIKUM AG shareholders in proﬁt for ﬁnancial year 2024 rose by € 4.7 million to €43.4 million (previous year: €38.7 million) compared with the previous year. This translates into earnings per share of €0.65 (previous year: €0.58) in accordance with IAS 33. At 71.4%, the equity ratio remains at a high level. As at 31 December 2024, we reported equity at €1,326.0 million (previous year: €1,280.2 million). The increase in equity by €45.8 million compared with the balance sheet date of 31 December 2023, results in €45.2 million, mainly from the consolidated proﬁt of the 2024 ﬁnancial year and €0.6 million from the gains arising from the change in the fair value of investments (FVOCI). With revenues of €1.6 billion, we met our forecast for revenues for 2024 made in the 2023 Group Management Report for €1.6 billion within a range or plus or minus 5%. We also met the forecast for EBITDA made in the 2023 Group Management Report for ﬁnancial year 2024 of between €110 million and €120 million (actual ﬁgure: €110.8 million). We also conﬁrmed the moderate increase of the forecast for our non-ﬁnancial performance indicators. Total comprehensive income (sum of consolidatet proﬁt and other comprehensive income) for ﬁnancial year 2024 stands at €45.7 mil- lion (previous year: €39.7 million). Here, gains from changes in fair value through other comprehensive income (FVOCI) in the amount of €0.5 million (previous year: losses of €0.6 million) had to be rec- ognised directly in equity. There were virtually no effects from the revaluation of deﬁned beneﬁt pension plans due to their expiration in 2025 (previous year proﬁts of €0.1 million). 2.3.4 Net assets and financial position 152.4% (previous year: 146.2%) of non-current assets is nominally covered by equity and non-current liabilities at fully matching ma- turities. As at 31 December 2024, we report net liquidity of €259.9 million (31 December 2023: €192.8 million). Net liquidity is calcu- lated as follows: in € million Current cash Current ﬁxed term deposits Cash, ﬁxed term deposits Current ﬁnancial liabilities Non-current ﬁnancial liabilities Liabilities under leases Financial liabilities Net liquidity 31 Dec. 2024 31 Dec. 2023 279.9 129.6 409.5 31.9 110.9 6.8 149.6 206.0 136.8 342.8 1.0 141.8 7.2 150.0 259.9 192.8 The origin and appropriation of our liquidity are shown in the fol- lowing overview: in € million Assets Non-current assets Current assets Liabilities 31 Dec. 2024 31 Dec. 2023 952.4 904.1 in % 51.3 48.7 981.3 789.2 in % 55.4 44.6 1,856.5 100.0 1,770.5 100.0 January to December in € million 2024 2023 127.6 109.0 –50.4 40.9 –3.3 73.9 206.0 –21.2 128.7 77.3 279.9 206.0 Shareholders' equity 1,326.0 71.4 1,280.2 Long-term loan capital Short-term loan capital 125.6 404.9 6.8 21.8 154.8 335.5 72.3 8.7 19.0 1,856.5 100.0 1,770.5 100.0 Compared with the balance sheet date of 31 December 2023, the balance sheet total rose by €86.0 million or 4.9% to €1,856.5 million (previous year: €1,770.5 million). Cash generated from (+) /cash used in (–) operating activities Cash generated from (+)/cash used in (–) investing activities Cash generated from (+) /cash used in (–) ﬁnancing activities Change in cash and cash equivalents Cash and cash equivalents at 1 January Cash and cash equivalents as at 31 December Cash and cash equivalents increased in ﬁnancial year 2024 by €73.9 million (previous year: €128.7 million). For further explanations, we refer to the Notes to the Consolidated Financial Statements of RHÖN-KLINIKUM AG. RHÖN-KLINIKUM AG | Annual Report 2024 31

GROUP MANAGEMENT REPORT | Economic report The ﬁnance management of RHÖN-KLINIKUM AG is essentially cen- trally organised and encompasses the functions of raising capital, capital investment, Group-internal liquidity management as well as settlement. The processes implemented in this context take into ac- count the fundamental principles of the countercheck principle, separation of functions and transparency. We have established ﬁ- nancial management as a service within our business model. Our ﬁnance management has to deal with the competing goals of securing liquidity, minimising risk, and ensuring proﬁtability and ﬂexibility. The top priority here is liquidity assurance with the aim of imple- menting a maturity commitment that is in line with the deadline and is tailored to the planning or project horizon of the company. Cash is invested on conservatice terms. At the balance sheet date, we have short-term available invest- ments and available credit lines totaling approximately €419.5 mil- lion. 2.3.5 Investments Total investments of €73.5 million (previous year: €62.6 million) in ﬁnancial year 2024 are shown in the following table: in € million Current investments Takeovers Total Use of grants Use of own funds 39.9 – 39.9 33.5 0.1 33.6 Total 73.4 0.1 73.5 During ﬁnancial year 2024, we invested a total of €73.5 million (pre- vious year: €62.6 million) in intangible assets as well as in property, plant and equipment. Of this investment, €39.9 million (previous year: €29.8 million) relates to capital expenditure funded under hos- pital ﬁnancing legislation and under the White Paper Plus, with the grants being reﬂected as a deduction from acquisition cost. In the consolidated ﬁnancial statements, we report net investments of €33.6 million (previous year: €32.8 million). Of the net invest- ments, €33.5 million (previous year €32.6 million) is in current in- vestments for the ﬁnancial year and €0.1 million (previous year €0.2 million) in ﬁxed assets and specialist practices received in the context of acquisitions. Our equity-ﬁnanced investments in ﬁscal year 2024 are spread over the following locations: in € million Bad Berka Giessen, Marburg Bad Neustadt a. d. Saale Frankfurt (Oder) Total 11.9 10.5 8.3 2.9 33.6 The White Paper Plus (Zukunftspapier Plus), signed at the end of February 2023 between the Federal State of Hessen, RHÖNKLIN- IKUM AG, Asklepios Kliniken GmbH & Co. KGaA, Universitätsklin- ikum Gießen und Marburg GmbH (UKGM) as well as the universities with their faculties of medicine relating to the granting of invest- ment funds for UKGM, provides for investment obligations to be ﬁ- nanced from own funds by the end of 2032 in the amount of around €259.0 million as of 1 January 2023. At the balance sheet date of 31 December 2024, there are still obligations for investments from own funds in the amount of €245.8 million. With aforementioned White Paper, investment projects under the agreement from 2017 were modiﬁed and the deadlines for meeting the investment obligations adjusted. The deadlines for meeting these investment obligations are now within the time frame be- tween 31 December 2024 and 31 December 2028. For healthcare provision and science, it is important to have a con- cept for the establishment of joint ventures to be agreed between Universitätsklinikum Gießen und Marburg GmbH (UKGM) and the two universities enable better transfer of research results to clinical application. The ﬁnance volume of €60 million will be provided by UKGM. At the balance sheet date, there are no investment obligations from concluded acquisition agreements. RHÖN-KLINIKUM AG | Annual Report 2024 32

GROUP MANAGEMENT REPORT | Economic report 2.3.6 Employees On 31 December 2024, the Group employed 18,744 persons (31 De- cember 2023: 18,246): Number As at 31 December 2023 Change in employees at hospital companies Change in employees at medical care centre companies Change in employees at service companies As at 31 December 2024 18,246 409 3 86 18,744 Doctors accounted for 15.3% (previous year: 15.3%) of the total headcount on the reporting date, while nursing and medical-tech- nical staff accounted for 55.6% (previous year: 55.3%). On average over the year, we recorded a rise of 2.2% in full-time staff. The pro- portion of women is around 71% (previous year: 72%). RHÖN-KLINIKUM AG | Annual Report 2024 33

GROUP MANAGEMENT REPORT | Forecast report 3 | FORECAST REPORT 3.1 Strategic objectives In light of regulatory developments in the healthcare market, among others with the Hospital Care Improvement Act (Kranken- hausversorgungsverbesserungsgesetz, KHVVG), our aim is to fur- ther integrate medical care with digital service offerings in order to further improve the quality of medical treatment and the provision of care. In addition to medical progress, digitalisation needs to be further accelerated and the change of the care landscape with specialisa- tion and at the same time the expansion of outpatient medicine needs to be driven forward through extensive and targeted invest- ments. The digital transformation, including in the area of artiﬁcial intelligence, will have a decisive impact on the future of medical care. Digitalization also includes the introduction of a telematics in- frastructure that will become a digital data superhighway. This re- quires high-performance telematic infrastructure components. In addition to the expansion of outpatient care and advances in dig- italisation, conceptual and constructional modernisation continues to be a key objective. Accountability, sustainability, integrity, trust and loyalty are values to which our Company and its employees have always felt committed right from the start. As a healthcare group, we also embrace our ecological obligations in addition to our medical, social and corporate responsibilities and reap the ad- vantages of a sustainable orientation, also in future. This is about making the company more efﬁcient and improving its image, but also about providing greater opportunities for recruiting young em- ployees. In order to meet our aspiration for sustainable action, we will continue to intensively pursue and implement our sustainabil- ity-related goals. Given the rapid pace of developments on the healthcare market it is our goal to continue setting new milestones in future as well and together with Asklepios and MEDICLIN. At the same time we can continue to beneﬁt from our strategic cooperation and the stand- ardisation of processes and products. Our common goal together with Asklepios and MEDICLIN is to continue to foster even closer ties within our Group-wide network of hospitals, to become even stronger together and to further expand our position as one of the leading healthcare provider in Germany. This also rings true with re- gard to the employees, who will grow more and more into one big team within our Group network. Also in future we will develop and promote path breaking concepts of healthcare delivery to ensure we can continue providing excel- lent medical care. RHÖN-KLINIKUM AG’s objective is to pursue new paths to uphold the standard of offering patients the best medical care. In this way we can better respond to the changes and increas- ing requirements as compared with the market as a whole thanks to the merger with Asklepios and our large sites with highly special- ised centres. With a view to continuing to improve patient care along the lines of our campus approach to ensure cross-sector and viable healthcare provision in Germany, we are also continuing to look to further de- veloping innovative remuneration and care models. For further information, please also refer to section 1.3 “Objectives and strategies” in this Group Management Report. 3.2 Economic and legal environment Economic forecasts for Germany are also subdued for 2025. The Federal Government, leading economists and economic institutes as well as Germany’s Five Wise Men panel expect at most modest growth in the German economy in 2025. For example, in its current Annual Economic Report the Federal Government made a down- ward revision of its economic forecast for 2025 from initially 1.1% in the autumn of 2024 to only 0.3% now. According to the Federal Min- istry for Economic Affairs and Climate Action, current unease over US economic and trade policy coupled with the uncertainty about what the Federal Government’s future course of economic and ﬁ- nancial policy will be are dampening the mood for investment and consumption and thus also growth in real gross domestic product (GDP). According to the Federal Ministry for Economic Affairs and Climate Action, the forecast for the jobless rate for 2025 will be around 6.3%. The previous year’s ﬁgure was 6.0%. In 2025 the remodelling of inpatient care began after entry into force of the Hospital Care Improvement Act (Krankenhausver- sorgungsverbesserungsgesetz, KHVVG). The German DRG Institute (Institut für das Entgeltsystem im Krankenhaus (InEK)) has devel- oped a key or grouper whereby inpatient cases handled by hospi- tals are assigned to the service groups deﬁned in the KHVVG. The future range of a hospital’s treatments are determined by applying the service group groupers. The Hospital Transformation Fund Regulation (Krankenhaustrans- formationsfonds-Verordnung, KHTFV) is to provide further speciﬁcs regarding the basis and procedure for funding under the Transfor- mation Fund. The Transformation Fund was established with the KHVVG for a period of ten years from 2026 to fund structure-improv- ing projects in the hospital sector. A total of up to € 50 billion is made available for the term of the Transformation Fund. The Regulation must be approved by the Federal Council (Bundesrat). The Federal Council is expected to decide on the Regulation in March 2025. The Service Groups Committee is to draft recommendations for fur- ther developing the service groups and related quality criteria spec- iﬁed in the KHVVG. The Committee was constituted in early Febru- ary 2025. The recommendations serve as a basis for the Service Group Regulation (Leistungsgruppen-Verordnung) that is then to be adopted by the Federal Ministry of Health and approved by the Fed- eral Council. RHÖN-KLINIKUM AG | Annual Report 2024 34

GROUP MANAGEMENT REPORT | Opportunities and risk report RHÖN-KLINIKUM AG has intensively adapted itself to the major challenges of the hospital industry. On the basis of current internal analyzes, we are now well prepared to list our clinics for the KHVVG. 3.3 Forecast The economic foundation of the RHÖN-KLINIKUM Group in the coming ﬁnancial year will continue to be its ﬁve large hospitals at sites in four federal states with currently 5,464 beds and more than 18,700 employees. This makes us one of the largest hospital opera- tors in Germany. For the coming ﬁnancial year, we expect revenues of €1.7 billion within a range of plus or minus 5%. We expect earnings before in- terest, taxes, depreciation and amortization (EBITDA) to be between €110 million and €125 million. In addition to the ﬁnancial numbers, we also take account of the non-ﬁnancial performance indicators of number of cases and cost weights in the management of the Com- pany and expect a moderate increase compared to the previous year. This forecast reﬂects the legislature’s further tightened regulatory interventions and the political implementation of the necessary hospital reform. We note that our outlook is subject to considerable uncertainties in connection with the numerous global crises resulting among other things in higher prices and supply chain issues, as well as any fur- ther regulatory measures impacting our remuneration structure for medical services in 2025. 4 | OPPORTUNITIES AND RISK REPORT A decisive element of a value-oriented and sustainable corporate governance is a company’s wholehearted embracement of risk and opportunity management. The capacity to adequately weigh up op- portunities and risks is a crucial factor of entrepreneurial success, and that crucially depends on the quality of the decisions made by a company’s management. Within the Group of RHÖN-KLINIKUM AG, we therefore see managing risks and opportunities as well as controlling these effectively and on a sustainable basis as a core en- trepreneurial task ﬁrmly enshrined in our management culture. Our risk management objectives are based on our values-oriented cor- porate strategy of protecting the Company’s resources from risks of substantial losses, identifying new opportunities as well as safe- guarding the interests of all stakeholders giving due regard to social and environmental factors. Our corporate activity is inextricably linked to opportunities and risks. As a service provider in the healthcare sector, we operate in an extremely complex risk environment. The challenge for us is to ensure reasonable management of these risks – since it is only com- panies that recognise their material risks in time and take steps to systematically counter the same that are also able at the same time to identify the opportunities arising and to exploit them in an entre- preneurially responsible manner. This involves continuously weigh- ing up opportunities against the risks. As a provider of healthcare services, we always regard the risk posed to the life and health of our patients and our employees as the greatest risk. We give utmost priority to measures that avoid even the smallest errors in the med- ical and nursing area. Further factors such as the regulatory and leg- islative environment, continually mounting cost, competitive and consolidation pressures within the sector, rising expectations for the quality of inpatient healthcare delivery and expectations of pa- tients as well as climate change and energy present opportunities but also involve risks. 4.1 Opportunities and Risk Management System The Board of Management of RHÖN-KLINIKUM AG has implemented a Group-wide risk management system to detect imminent risks early on and to speciﬁcally counter them in a systematic process. In this regard, the risk management system covers the totality of all provisions ensuring a structured response to risks and rewards throughout the Group, and acts as an active instrument of control to support the achievement of the corporate objectives. Our risk management system forms an integral part of the internal control- ling system fully meeting the statutory requirements for early de- tection of risks posing a threat to the Company's existence as well as the requirements of section 91 (2) and (3) of the AktG. The cen- trally managed risk management function has the task of continu- ally further developing and optimising the system. RHÖN-KLINIKUM AG | Annual Report 2024 35

GROUP MANAGEMENT REPORT | Opportunities and risk report The basis for our risk management system is the Group risk policy containing both the risk strategy and objectives, the deﬁnition of the term ‘risk’ and the principles of risk management, as well as de- scribing the requirements for the risk management process uni- formly binding on the Group as a whole including the related duties and responsibilities. Identiﬁed risks are documented in a risk man- agement software program. With an open risk culture, regular train- ing and feedback sessions, we ensure acceptance of risk manage- ment within the Company. On speciﬁc occasions, the Internal Audi- tors are tasked with the process-independent review of issues. In this context, it also monitors the functionality of risk management and the correct application of the corresponding speciﬁcations in RHÖN-KLINIKUM AG subdivisions or companies. With us, identifying risks and recognising opportunities are inte- grated into our standard business procedures, since it is only when we are aware of risks and opportunities that we can manage and control them. Risk identiﬁcation encompasses the systematic and structured documentation of all relevant risks in the Company, with risk classes always being assessed in terms of their strategic and op- erative impacts as well as in view of the risks of reporting and po- tential compliance risks. Given constantly changing circumstances and requirements, risk identiﬁcation is an ongoing task, and is per- formed on a decentralised basis in accordance with responsibilities deﬁned in the individual Company divisions. Any relevant risks identiﬁed are categorised and recorded within the risk manage- ment system in a centrally predeﬁned risk catalogue. In the 2024 reporting year, based on the opportunities and risk man- agement system, a process for assessing signiﬁcant inﬂuencing fac- tors and risks relating to the environment, social and corporate gov- ernance (ESG) was established for commercial risk and applies in particular to the structure of reporting according to the principles of the CSRD guideline. Deﬁnition By risks we understand events and potential developments within and outside RHÖN-KLINIKUM AG that might adversely impact the achievement of the Company’s stated objectives, future perfor- mance of tasks as well as the quality and reputation of RHÖN-KLIN- IKUM AG and its subsidiaries. Similar to the deﬁnition of risk, we un- derstand opportunities as events and potential developments that may have a positive impact. Risk management process We understand risk management as an ongoing process that is di- vided into the phases of: – – – – – risk identiﬁcation, risk analysis and evaluation, risk control and management, risk communication, risk monitoring. These processes are to ensure that potential risks are made man- ageable and opportunities are identiﬁed. Risks are identiﬁed in a bottom-up and top-down process based on the respective inven- tory. All risks meeting the deﬁnitions of the Group risk policy are to be reported. At the same time, our risk management function re- lates not only to ﬁnancial risks but also all manner of risks in various areas within the Company. These also include risks affecting people and the environment as well as governance, i.e. ESG risks. Detailed information on the ESG topic, in particular on the analysis of mate- riality, can be found in the chapter “CSRD Sustainability Declaration (ESRS 2)” of the situation report. Risks identiﬁed are systematically analysed and evaluated in the context of the individual risk bearing capacity by those entrusted with such tasks. In the risk analysis, risks identiﬁed are aggregated and then analysed for the purpose of early detection to determine whether individual risks of secondary importance, when viewed in isolation, may lead to a higher or existential risk by reason of their combined or cumulative effects over time. We classify develop- ments with an expected risk value of € 10 million or more of EBITDA as existential risks when set against with the individual risk bearing capacity. The risk bearing capacity of RHÖN-KLINIKUM AG and its subsidiaries is determined from the comparison between risk cover amount and risk exposure. The expected risk value (product of damage amount and probability of occurrence) is the expected damage extent giving due regard to the probability of occurrence and refers to the communicated target values (EBITDA) for the re- spective ﬁnancial year. Not all risks are to be weighted equally. To ensure efﬁcient risk man- agement, we perform a systematic assessment of the risks identi- ﬁed. Within the context of risk evaluation, the probability of occur- rence and potential monetary damage amount of the risk are deter- mined, also giving due regard to already existing and planned measures. Using a risk matrix, probability of occurrence and dam- age amount are classiﬁed to the four levels: “low”, “moderate”, “high” and “very high”. Probability of occurrence is assigned to the following categories de- pending on their amounts: – Low: > 0% bis <30 % – Moderate: 30% bis < 60% – – High: 60% bis < 80% Very high: 80% bis < 100% RHÖN-KLINIKUM AG | Annual Report 2024 36

GROUP MANAGEMENT REPORT | Opportunities and risk report The potential damage amount refers to the target values for the re- spective ﬁnancial year and is always calculated as a negative impact on EBITDA. Classiﬁcation to the impact categories takes place inde- pendent of EBITDA: – Low: up to 5% of EBITDA – Moderate: up to 10% of EBITDA – – High: up to 25% of EBITDA Very high: from 25% of EBITDA In this regard, the evaluation of a risk differs from its evaluation ac- cording to the status quo (gross evaluation) and target (net evalua- tion/accepted risk). Status quo is the current evaluation of the risk after deducting all effective measures as at the relevant inventory date. The target describes the risk evaluation to be achieved after implementation of all measures, stating by when this is to be achieved. The evaluation is made with reference to the future for the relevant duration observing criteria speciﬁed for ensuring a uni- form evaluation. In risk control and management, it is analysed by what measures risks can be controlled. For this, suitable measures for each identi- ﬁed risk are to be recorded with the expected effect of the measures. The primary objective of risk management is to minimise, and where possible, prevent risks, whilst always keeping in mind the op- portunities associated with the risks. From the effects expected from the measures it is possible to determine how effective the measures are and the need for further measures. In this regard, the measures contemplated are to be weighed up in terms of cost-ben- eﬁt aspects and selected in such a way that the expected probability of occurrence and/or amount of damage are brought to within the Company’s own limits of risk tolerance. Risk communication is performed at every phase of the risk man- agement process. All risk managers are required to review their po- tential risk issues regularly during the year under way as well as in the risk inventories, to update risks and to follow up on measures. Acute occurrence of risks that might jeopardise a company’s exist- ence (ad hoc risks) must be reported to the chairman of the Board of Management as quickly as possible. Within the scope of risk monitoring, implementation of measures introduced and their impact are reviewed. The results of the risk management process are made available at the deﬁned dates. By timely and open risk communication both internally and externally, we create trust and the basis for self-criticism and an ongoing learn- ing process. 4.2 Risk report Throughout the Group, risks were identiﬁed in the risk ﬁelds de- scribed below. These were each rated as “low” in terms of probabil- ity of occurrence and damage amount. No risks posing a threat to the Company’s existence were identiﬁed. The Risk Report covers the forecast period. In the 2024 ﬁnancial year, the Group’s sustainability strategy was formally anchored in its corporate strategy. A transition plan ac- cording to the CSRD was prepared with a speciﬁc investment list that is taken into account in the business planning. As part of the materiality analysis in accordance with the CSRD, risks were identi- ﬁed, including transitory risks with a ﬁnancial effect. Further infor- mation on this can be found in the chapter “CSRD Declaration of Sustainability (ESRS 2)” of the Group Annual Report. We continue to rate the overall risk position as low. In addition to risk classiﬁcation, risks having an inﬂuence on general business per- formance as well as the development of our net assets, ﬁnancial po- sition and results of operations are also categorised in the risk ﬁelds below: General environment and industry risks The regulatory and industry risks relate both to the strategic and the operative risks as well as the compliance risks of our Group. We are affected only indirectly by developments in the German economy since healthcare spending is inﬂuenced by contribution volumes of the insured and thus by the job market situation. The wars in Ukraine and the Gaza Strip, persistent supply chain problems, high energy and commodity prices as well as stubbornly high inﬂation, global warming as a result of climate change and other geopolitical and macroeconomic challenges are things that always also impact the health of people and the care provided to them. In the macroe- conomic environment, we thus see ﬁnancial risks arising from the general trend in price levels as reﬂected in higher material costs, en- ergy costs and wage adjustments. Furthermore, the industry envi- ronment is characterised by heightened healthcare policy regula- tory inﬂuences. In many areas the German healthcare system lacks a sustainable and resilient basis and must be much better prepared for crises such as pandemics and the effects of climate change. In addition, the shortage of qualiﬁed staff and chronic underfunding are weighing heavily on the healthcare system. Political reforms are indispensible if the framework conditions are to be improved on a sustainable basis. Systematic digitalisation, sensible outpatientisa- tion and slashing red tape are key in this regard. Together with our strong partners in the Asklepios Group as well as our networks, we can leverage our experience. For this reason we maintain a regular dialogue with local, state and federal politicians. This also rings true with regard to the impending healthcare reform and related devel- opments in the German hospital sector. RHÖN-KLINIKUM AG | Annual Report 2024 37

GROUP MANAGEMENT REPORT | Opportunities and risk report A further industry-speciﬁc risk is the underfunding of the German healthcare system with government grants and, in relation to that, the violation of the principle of dual ﬁnancing inherent in the rele- vant legislation. With the Hospital Future Act (Krankenhauszukun- ftsgesetz, KHZG), a ﬁrst important step has been taken to address underfunding and badly needed modernisation. Basically, it pro- vides for investment funding for hospital modernisation and greater funding of emergency capacities and digital structures. To successfully implement the dynamic potential and complexity of digitalisation, further policy framework conditions have to be cre- ated where patients must be the focus of interest. For us, digitalisa- tion is one of the prerequisites for innovative medical care and in- novative forms of treatment, and thus also better healthcare deliv- ery. We expect demand for medical, and especially cutting-edge medi- cal services to recover to pre-pandemic levels. At the same time there will continue to be an increasing shift of what were once inpa- tient services to the outpatient care sector. To successfully counter this shift in service volumes, inpatient overcapacities in hospitals need to be reduced throughout Germany and outpatient capacities ramped up. To ensure sustainable, uniform sector remuneration, hybrid DRGs introduced for the ﬁrst time in 2024 were expanded to include further service areas. Moreover, the catalogue of outpatient operations and procedures substituting for inpatient care in hospi- tals (AOP Catalogue) was signiﬁcantly expanded from 2024. We are gearing our efforts towards ensuring that we can achieve the con- tinuous economic growth in service volumes needed in our core business with our already implemented campus approach, also in future. With the Hospital Care Improvement Act (KHVVG) that entered into force in 2024, the hospital landscape is headed for far-reaching changes. The Act provides among other things for reorganising the system of purely volume-based DRG remuneration and additionally introducing a largely volume-independent component for standby remuneration for the services of somatic hospitals. The level of standby remuneration will be linked to service groups which will be assigned to the individual hospitals by the Federal States by the end of 2026 at the latest and which require hospitals to meet uniformly deﬁned quality criteria. Nevertheless, since the hospital reform fails to address key problems of the sector, the structural underfunding of hospitals in Germany will not be resolved. Furthermore, it would come as no big surprise if the introduction of a third remuneration component for standby funding alongside the existing DRG-based remuneration and a separate budget for ﬁnancing nursing payroll costs were to simply lead to more red tape and expenses for hospi- tals. We have been very keen to adapt to the tremendous challenges faced by the sector whilst also anticipating how to leverage our port- folio, structures and processes to prepare for the new requirements introduced by the reform. This should enable us to generate stable earnings. As far as possible, the above developments have already been taken into account in our targets. Looking to the future, we will meet them through suitable activities and measures. Further regula- tory and industry risks relating to us are classified as low. Since we pursue a comprehensive risk management approach, the identiﬁcation and any assessment of non-ﬁnancial risks may also arise from the analysis of ﬁnancially assessed risks. In this context, compliance risks of our Group are particularly important when it comes to assessing sector-speciﬁc risks. These include the manda- tory observance of statutory provisions (e.g. data protection regu- lations). Climate-related aspects are also becoming increasingly im- portant and may have a negative impact on the results of opera- tions. Currently, a transition plan for climate change mitigation is being drawn up. When it comes to the environment, our goal is to signiﬁcantly reduce the CO2 emissions of our healthcare facilities (Scope 1 and 2). We are also aiming to lower waste volumes in pro- portion to patient numbers. Currently, no quantitative ﬁnancial im- pacts have been identiﬁed in the areas described above. Further in- formation can be found in the section “CSRD Sustainability Decla- ration (ESRS 2)” of the Group Management Report. Performance risks The performance risks relate in particular to operative risks of the Group subsidiaries of RHÖN-KLINIKUM AG. In Germany, hospitals approved under state hospital planning enjoy de facto state regu- lated protection in their respective catchment area. Traditional market and revenue risks exist only where site closures are ordered or a hospital’s quality is assessed by referring physicians or by pa- tients as signiﬁcantly worse than that of neighbouring hospitals. In the latter case, that may result in large numbers of patients switch- ing to other hospitals. Increasing shifts in service volumes from the inpatient to the outpatient area are also making themselves felt. In addition, regulatory requirements such as deﬁned stafﬁng ﬂoors as well as minimum volumes for performing select procedures can re- sult in a hospital no longer being allowed to provide certain services in future. With the introduction of the service groups described above, the fulﬁlment of the quality criteria associated with these will also play a role in future hospital requirement planning. Service volume fluctuations in our facilities, increasing outpatienti- sation, regulatory requirements and possible quality-related mark- downs may lead to revenue losses and – together with increases in personnel, material and energy costs – to diminished earnings. Through regular period-based and inter-operation comparisons with regard to revenues and EBITDA as well as selected business ra- tios and other key performance indicators (KPIs), it is possible for us to identify adverse developments early. Where it is appropriate and necessary, we can take corrective action and manage a reasonably RHÖN-KLINIKUM AG | Annual Report 2024 38

GROUP MANAGEMENT REPORT | Opportunities and risk report low risk potential in terms of the operative risks as well as reporting risks. To ensure our efﬁciency also in future and to further improve prof- itability, we collaborate within the Group network with Asklepios and MEDICLIN on various optimisation measures. Operational risks The operational risks relate in particular to operative risks of the Group subsidiaries of RHÖN-KLINIKUM AG. We see some of our most pressing tasks for our Company in the following areas of action: strengthening nursing and medical care, ensuring that hospitals concentrate on their core activities, expanding outpatient care structures and our digital structures and offerings, further optimis- ing our processes as well as pooling specialised know-how. We are tackling these areas with the involvement of all our employees, helped by our collaboration with the companies of the Asklepios fa- cilities. Advances in medicine and the call for a holistic – and not narrowly deﬁned – approach to diagnosing and treating patients are requir- ing increasingly strong interdisciplinary processes characterised by a division of labour. In this regard, cooperation is needed not only at the hospital but also between outpatient and inpatient care and moreover with regard to a digital care. Whenever these processes are disrupted, this carries risks for patients, our partners from the area of community-based practitioners and the hospitals. We attach utmost importance to minimising such risks by ensuring the quality of treatment with qualiﬁed and trained staff through policy-ori- ented procedures in safe and hygienic hospital buildings. Perma- nent monitoring of all procedures and processes involved in the treatment of patients as well as the consistent orientation of all ef- forts to the needs of our patients create a high level of treatment quality and limit existing operating risks. Particularly in the Group division of Patient Safety, Quality Manage- ment and Hygiene, further development of quality management is given top priority. This is the goal being pursued by our Quality Man- agement and Clinical Risk Management expert panel. Thanks to the interdisciplinary collaboration in the areas of quality management and medical controlling, scientiﬁc quality indicators can be com- pared with routine data from the invoicing of medical services to gain important insights. With the help of structured risk audits per- formed by clinical risk managers trained internally, we can identify relevant risks as well as establish and implement risk reduction measures. For risks in the clinical area that cannot be fully averted, the Group has adequate insurance coverage which is regularly re- viewed and updated. In addition to the typical clinical risk ﬁelds in the area of patient safety (hygiene, nursing and medical care), potential risks are also seen, as in the previous years, in infrastructure (such as ﬁre risks), and risks in technical equipment. According to the General Data Protection Regulation (GDPR), companies dealing with personal health data are subject to a particularly high degree of accountabil- ity and must be able to furnish proof of the “integrity and conﬁden- tiality” of data processing. With regard to compliance with the pro- visions of the GDPR and beyond that with provisions relating to IT security (cyber risks), we see ourselves well prepared and should be able to adequately respond to any targeted attacks. Based on the measures already taken, we continue to assess the op- erating risk position as low overall. Human resource risks Personnel risks relate in particular to operative risks of the Group subsidiaries of RHÖN-KLINIKUM AG. To achieve sustained success as a diversiﬁed healthcare group with top medical professionals, we need the required number of committed and highly qualiﬁed em- ployees. Hospitals on average have personnel cost ratios of be- tween 50% and 70%, making them particularly dependent on qual- iﬁed staff and developments in wages. As for the entire industry as well, rising demand for specialists and the related shortage of qual- iﬁed staff are issues of key importance for us, with regional differ- ences being apparent depending on the speciﬁc facilities. For us, too, ﬁnding highly qualiﬁed and motivated staff to meet the wide- ranging and complex requirements of the healthcare industry is a challenge. We meet these requirements with numerous measures at our sites tailored to local challenges. As a modern employer we offer not only modern remuneration structures, an attractive work environment, in-house kindergartens at the hospitals, provision of affordable apartments and assistance in searching for apartments, but also a wide range of personal development options and contin- uously invest in initial and continued training, health management as well as attractive work-life services for our staff. Recruiting and retaining qualiﬁed staff at our Company is of key im- portance to us. For example, we run state accredited schools for nursing and non-medical professions, and through our academic teaching hospitals are committed to providing successful training for medical students. Currently, roughly 1,700 people are complet- ing their training at our hospital-afﬁliated schools in nursing, medi- cal, commercial and technical professions. Furthermore, thanks to our cooperation with other universities, we reach out at an early stage to qualiﬁed graduates so that we can recruit the necessary junior talent for our staff. RHÖN-KLINIKUM AG | Annual Report 2024 39

GROUP MANAGEMENT REPORT | Opportunities and risk report One of the challenges we still face is the shortage of qualiﬁed staff. Given the existing measures that have been in place for many years and the additional measures being planned for the future, such as the further establishment and expansion of structured recruiting and qualiﬁcation concepts for doctors, nursing and healthcare pro- fessionals as well as for our executive talent, we still see opportuni- ties to efﬁciently counteract the current stafﬁng shortages and still classify HR risks throughout the Group as relatively low. Procurement risks Procurement risks relate in particular to operative risks of the Group subsidiaries of RHÖN-KLINIKUM AG. In the area of materials man- agement, RHÖN-KLINIKUM AG is working together closely with Ask- lepios Großhandelsgesellschaft mbH under a cooperation agree- ment aimed at strengthening care delivery security at the sites meeting adequate conditions. For materials procurement in the areas of medical facilities, equip- ment as well as medical supplies and energy supply, we rely on ex- ternal providers. These business ties can give rise to risks that are triggered, for example, by supply and quality problems. In the past, supply shortages and product unavailability increased massively as a result of the pandemic and geopolitical crises (Ukraine, Israel). The procurement problems and price increases associated with that are regularly monitored by our materials management depart- ment and are taken into account in planning and the multiyear fore- cast. Thanks to the cooperation agreement with Asklepios and measures already taken, we continue to assess the risk in the pur- chasing area as low overall. Financial risks The ﬁnancial risks relate in particular to operative but also strategic risks of the Group subsidiaries of RHÖN-KLINIKUM AG. RHÖN-KLIN- IKUM AG is characterised by a high capital base, sustainable internal ﬁnancing strength and a strong liquidity position. Our ﬁnancing strategy consists of a promissory note, a long-term registered bond and undrawn short-term bilateral ﬁnancing lines. We rate ﬁnancing and liquidity risks as currently low. Since we operate exclusively in Germany, we are not subject to any currency risks. Except for 24,000 treasury shares and a commercial paper with terms of up to three months, no securities are held within the Group of RHÖN-KLINIKUM AG. For security reasons, other cash investments must be spread over the three large deposit secu- rity systems (savings banks sector (Sparkassensektor), cooperative banking sector (genossenschaftlicher Sektor), and banking associ- ation (Bankenverband)). Counterparty banks may only be credit in- stitutions subject to German deposit protection. The maximum cash investment exposure to a counterparty banks is limited by the amount of the deposition protection limit. Any remaining credit rat- ing and rate risks are closely monitored. Overall assessment RHÖN-KLINIKUM AG has implemented risk reduction measures. In the context of the risk inventory for ﬁnancial year 2024 on a status quo view of risks, no risks having an existential risk expectation value were identiﬁed. The principles of the statutory system for the early detection of stock-related risks were continued in the reporting year in line with previous years. ESG-related information can be found in the Chap- ter “CSRD Sustainability Declaration (ESRS 2)” of the Group Situa- tion Report. As an overall assessment based on our analysis of the risk position within the Group and at its subsidiaries for ﬁnancial year 2024, we have concluded that there are no risks that could jeopardise the ex- istence of the subsidiaries or the Group of RHÖN-KLINIKUM AG, and do not see any matters having an adverse effect on corporate devel- opment. The risks at the individual companies as well as at the Group as a whole continue to be rated as low. 4.3 Opportunity report To take advantage of opportunities, it is sometimes necessary to de- liberately accept potential risks. For example, patients are exposed to a risk in any medical intervention, but at the same time also have the prospect or opportunity of recovering and/or being cured. Our management of opportunities thus covers the totality of all measures promoting the systematic and transparent handling of opportunities. The process and communication paths involved are similar to risk management. Public studies show that in 2024 some 80% of hospitals in Germany report losses in their annual ﬁnancial statements. Some facilities are experiencing liquidity shortages and after modernisation measures are now returning to proﬁt or even averting insolvency. In times such as these, the importance of ﬁnancial security is growing. Having sound ﬁnances with the availability of liquidity that this brings is a signiﬁcant competitive advantage for our Group. This en- ables us to continue operating ﬂexibly in a dynamic market, to be a strong partner for our business partners and to have reliable deal- ings with our employees. In addition, we can continue to pursue in- novative concepts and strengthen our strategic position in the Ger- man healthcare market. That is why we can turn certain risks of our sector into potential opportunities thanks to our ﬁnancial stability. RHÖN-KLINIKUM AG | Annual Report 2024 40

GROUP MANAGEMENT REPORT | Opportunities and risk report Whether it be our campus approach for comprehensive, cross-sec- tor healthcare provision that is one step ahead of the impending healthcare reform or the ﬂow principle that allowed us to re-invent how hospitals are organised, we have time and again demonstrated our ability to reach new milestones. the consistent implementation of outpatientisation as well as the establishment of new medical services, we will seize the opportuni- ties afforded by these developments and realise them in the best interests of our patients. Another thing that sets us apart is our network and the collabora- tion within the Asklepios and MEDICLIN Group. As a learning organ- isation, we exploit synergies and mutually beneﬁt from one an- other. In the network we can gain a stronger position on the market and mutually beneﬁt from the know-how of the other. We have the opportunity to further expand our care offering, to effectively pro- mote specialisation and to provide fresh impetus for scientiﬁc re- search. For example, the Comprehensive Cancer Center (CCC) of the Giessen and Marburg University Hospitals and the Asklepios Tu- mour Centre of Hamburg are already stepping up their cooperation. Standardisation and levying joint potential as well as further devel- oping Group-wide service and product strategies are also the focus of interest in the Purchasing Working Group. A key component of the centralised supply and procurement structure of the Group net- work is the modern logistics centre of Asklepios for supplying hos- pitals and healthcare facilities within the Asklepios Group. The highly automated and digitalised central warehouse boasts a ware- housing capacity that is double the Group’s inventory volume on a six-month horizon. Our strategic cooperation with the Asklepios Group opens up addi- tional opportunities for improving the quality of continued and higher-qualiﬁcation training and creating a harmonised training of- fering to be adopted throughout the Group. Our employees are learning new insights and subject areas which otherwise would not be available within a hospital’s own continued training pro- grammes, and in this area are increasingly growing together into one big team. In 2024 we developed our integrated and Group-wide HOUSE OF BEST CARE concept in which we create the key basis for further improving excellent working conditions for our employees and further expanding our high quality standards of our work and care for patients. The concept encompasses numerous dimensions for the workplace, working procedures and patient care, including a new digital stafﬁng/stafﬁng shortage management system, inter- professional treatment teams, professional development opportu- nities, modern work equipment, innovative nursing concepts, a fo- cused patient journey and a transformative leadership culture. We still see an urgent need for healthcare policy reform. The healthcare system in Germany, like other areas of society and the economy, is continuously being confronted with structural changes. This structural transformation offers huge potential for in- novation and opportunities to shape the healthcare system of the future and is bringing about lasting change in the healthcare sys- tem. With the entry into force of the Hospital Care Improvement Act (Krankenhausversorgungsverbesserungsgesetz, KHVVG) at the end of 2024, existing structures will be changed and existing processes and solutions will be given a fresh look. With our campus approach, As one of the leading providers of healthcare in Germany, we as RHÖN-KLINIKUM AG play a trailblazing role in the healthcare indus- try with our campus and digitalisation strategy. Our campus ap- proach, which integrates outpatient and inpatient care and takes a holistic view of the patient, is a viable care model of the future. At the RHÖN-KLINIKUM Campus Bad Neustadt, the Continued Train- ing Network for General Medicine offers aspiring general practition- ers structured continuing training in qualiﬁed continuing training practices from the region. Continued professional training for gen- eral medicine includes structured and scheduled continued train- ing phases in the clinical and outpatient areas and can be com- pleted under a ﬁxed rotation schedule within a region. We are thus setting standards for excellent medical care – not just in rural areas. Since the integration of outpatient and inpatient care calls for a high level of digitalisation, we will continue to forge ahead with digitali- sation to further reduce the workload on our staff with a view to standardising structures and clinical processes and thus ultimately further improving the quality of healthcare in the interests of the patients treated. At the same time, the digital transformation, also in the ﬁeld of artiﬁcial intelligence (AI), will have a decisive inﬂuence on the future of medical care. Already today, AI-based systems are capable of analysing large amounts of medical data and detecting diseases at the earliest possible stage. We have been steadfast in our efforts to build on our strengths in the area of digitalisation, for example by implementing concepts for performing paperless bed- side work with the use of tablets so that patient data are available everywhere, through digital prescriptions that include drug-drug in- teraction tests to prevent errors and improve treatment quality, and leveraging networking possibilities resulting from telematics infra- structure. These are focused on completing the projects funded out of the Hospital Future Fund (KHZF) speciﬁcally aimed at further strengthening digitalisation, and on networking using digital ser- vices. Shorter wait times, seamless communication, more effective healthcare provision: as a trailblazer of innovation, RHÖN-KLIN- IKUM AG is using the new generation of connectors from the com- pany RISE and is thus already creating the basis for implementing concepts of telematics infrastructure 2.0. In this way RHÖN-KLIN- IKUM AG is actively leading the way with strong and forward-looking trends in healthcare through digital networking and the integration of all those involved in the treatment process: community-based practitioners, hospitals, rehab facilities and other providers further down the chain of care delivery. With the growing outpatient care offerings and provision of innova- tive healthcare services, we are taking advantage of new opportu- nities and using them in the best interests of our patients. For exam- ple, at the Bad Neustadt site we established at the Outpatient Oper- ation Centre (AOZ) a new operating theatre enabling the implanting RHÖN-KLINIKUM AG | Annual Report 2024 41

Responsibility, sustainability, integrity, trust and loyalty are values to which our Company and its employees have always felt commit- ted right from the start. As a healthcare group, we also embrace our ecological obligations in addition to our medical, social and corpo- rate responsibilities and reap the advantages of a sustainable orien- tation. It is all about being more efﬁcient, improving the Company’s image, but also creating better opportunities when it comes to re- cruiting junior staff. Overall, we see ourselves very well positioned thanks to the part- nership with Asklepios. Our common goal is to continue to foster even closer ties within our Group-wide network of hospitals, to be- come even stronger together and to further expand our position as one of the leading healthcare provider in Germany. Also in future, we will continue to be amongst the major hospital operators in Ger- many operating as an efﬁcient, homogenous Group with a con- sistent orientation and focus on cutting-edge medicine geared to- wards maximum care, as well as the further strengthening of treat- ment excellence and patient care through our focus on digitalisa- tion and network medical care. To this end we avail ourselves of all opportunities presented to us and meet the potential risks head-on with a practised and functioning risk management approach. GROUP MANAGEMENT REPORT | Opportunities and risk report of cardiac pacemakers and deﬁbrillators. At the neurosurgery clinic, a spinal operation using an innovative robotic arm was performed for the ﬁrst time. At Klinikum Frankfurt (Oder) there is a new inno- vative point of contact for children and youth suffering from nerv- ous system disorders or diseases that combines outpatient and in- patient care. At Zentralklinik Bad Berka, all patients have been ad- mitted digitally since June 2024. Furthermore, Zentralklinik mod- ernised and expanded its outpatient diagnostic services, including in the area of laboratory services. With the commissioning of the photon CT, the basis for excellent outpatient diagnostics was cre- ated. The photon-counting CT makes it possible to show more de- tailed structures and combines them with functional information, all at a very low radiation dose. At Giessen University Hospital the world's ﬁrst TAVI aortic valve “BostonAcurate Prime” was inserted. At the ophthalmological clinic, a comprehensive management and information system for ophthalmologists went live. At the radiol- ogy, neuro-radiology and nuclear medicine departments, voice recognition was introduced. At the University Hospital the outpa- tients’ department was further established as a coordination centre for post-COVID and post-vac patients. At the centralised laboratory, the service robot “Olaf” has been a valuable addition to the team and has enhanced the efficiency of clinical operations with automated errand running and a futuristic touch. In the building of the Marburg Ion Beam Therapy Center a new oncological practice was opened. In addition to the expansion of outpatient care and the advance in digitalisation, conceptual and constructional modernisation of our sites continues to be a major issue. Our extensive investments at al- most all sites of the Group will result in positive impacts on medical care for patients. By the end of 2032, funds totalling almost € 850 million allocated under the “White Paper Plus” agreement will be allocated for the Giessen and Marburg university hospitals to invest- ments in healthcare delivery, research and teaching and will enable the university hospitals to implement an extensive modernisation of its medical, technical and building infrastructure. Key projects such as the modernisation of the central surgery wings and the new build of the adult psychiatry clinic in Marburg, the expansion and modernisation of the surgical clinic in Giessen, as well as the pur- chase of state-of-the-art large medical equipment units and invest- ment in medical technology are already under way. The new “White Paper Plus” and the collective wage agreement for job security and relief provides the university hospital with big opportunities for its successful future development with the aim of achieving noticeable relief for the different work areas. RHÖN-KLINIKUM AG | Annual Report 2024 42

GROUP MANAGEMENT REPORT | Reporting pursuant to section 315 (4) of the german commercial code (Handelsgesetzbuch, HGB) on internal control and risk management systems pertaining to the accounting process 5 | REPORTING PURSUANT TO SECTION 315 (4) OF THE GERMAN COMMERCIAL CODE (HANDELSGESETZBUCH, HGB) ON INTERNAL CONTROL AND RISK MANAGEMENT SYSTEMS PERTAINING TO THE ACCOUNTING PROCESS Within the group of RHÖN-KLINIKUM AG, the internal control system for accounting purposes consists of the internal control system and the internal monitoring system which ensures the preparation of the annual ﬁnancial statements for the group of RHÖN-KLINIKUM AG and RHÖN-KLINIKUM AG itself and its subsidiaries. The risk man- agement system, as part of the internal control system, also ad- dresses the risk of accounting misstatement and external reporting with respect to ﬁnancial reporting. The accounting-related internal control system within our Group comprises all principles, procedures and measures to ensure the ef- fectiveness, efﬁciency and adequacy of accounting as well as com- pliance with the relevant legal regulations. The Group’s accounting process is organised in such a way that for each of the subsidiaries on each reporting date – i.e. monthly, quar- terly and annually – a ﬁnancial statement according to the HGB is prepared in the Group’s own data centres based on a uniform Group-wide accounting policy and a uniform Group-wide account- ing programme. From these ﬁnancial statements, a consolidated ﬁ- nancial statement is derived for each quarter in accordance with the International Financial Reporting Standards (IFRSs) as applicable in the European Union. The ﬁnancial statements of the subsidiaries are summarized in the consolidated ﬁnancial statements after cap- ital consolidation and a consolidation of expenses and income, re- ceivables and liabilities as well as elimination of any intercompany Bad Neustadt a. d. Saale, 6. March 2025 RHÖN-KLINIKUM Aktiengesellschaft THE BOARD OF MANAGEMENT proﬁts. IFRS-relevant revaluations and/or reclassiﬁcations are per- formed at the Group level according to uniform accounting and val- uation methods. The ﬁnancial statements are reported, prepared and published to the Group Accounting Department promptly after the respective cut-off date. Together with the Controlling department and, if nec- essary, the Internal Audit department, the ﬁnancial statements are analyzed, subject to plausibility tests and evaluated. In order to standardize accounting, there are correspondingly ex- tensive accounting requirements and guidelines for both the prep- aration of individual ﬁnancial statements in accordance with the HGB and the preparation of consolidated ﬁnancial statements in ac- cordance with the applicable IFRS, as applied in the European Un- ion, and compliance with these requirements is closely monitored. Both the individual companies and the group have clear responsi- bilities for preparing the annual ﬁnancial statements. The case-by- case preventive or downstream or manual or automated controls applied take account of the principles of segregation of duties. The quarterly ﬁnancial statements and notiﬁcations, the half-year ﬁnancial statements and the annual ﬁnancial statements are sub- mitted for review to the Audit Committee of the Supervisory Board. The ﬁndings of the Audit Committee are documented. Moreover, the Audit Committee also regularly engages the statutory auditor to conduct an accounting-related in-depth audit. If the examinations by the Audit Committee and of the statutory auditor call for im- provements in the Group accounting process, these are imple- mented without delay. Prof. Dr. Tobias Kaltenbach Dr. Stefan Stranz Dr. Gunther K. Weiß RHÖN-KLINIKUM AG | Annual Report 2024 43

The Group Declaration of RHÖN-KLINIKUM AG for ﬁnancial year 2024 is prepared in accordance with the European Sustainability Reporting Standards (ESRS). Disclosures on policies and matters apply equally to the Declaration of the parent company. As a general rule, the structure of the Sustainability Report follows the structure of the ESRS. We make every effort to achieve gender-neutral wording of our re- ports. For ease of reading, however, we point out that this Sustain- ability Report in the following refrains from addressing simultane- ously the male and female forms and that in the absence of a gen- der-neutral form the generic masculine form is used. However, words importing one gender are to be construed as importing all genders. GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Introduction Condensed Non-Financial Group Statement This section is the Condensed Non-Financial Group Statement of RHÖN-KLINIKUM AG (hereinafter also referred to as “Sustainability Report”) in accordance with sections 315b and 315c of the German Commercial Code (Handelsgesetzbuch, HGB) in conjunction with sections 289b to 289e HGB and moreover contains disclosures re- lating to EU Taxonomy pursuant to Article 8 of Regulation (EU) 2020/852. This Sustainability Report discloses required non-ﬁnan- cial information both for the Group of RHÖN-KLINIKUM AG (herein- after also referred to as “RHÖN”) and for RHÖN-KLINIKUM AG for ﬁ- nancial year 2024. The Sustainability Report for ﬁnancial year 2024 was reviewed by the Supervisory Board of RHÖN-KLINIKUM AG, Bad Neustadt a. d. Saale, and on behalf of the Supervisory Board by KPMG AG Wirtschaftsprüfungsgesellschaft with respect to the disclosures re- quired by law pursuant to sections 315b and 315c in conjunction with sections 289b to 289e HGB for the purpose of obtaining a lim- ited assurance engagement. In this regard, the International Stand- ard on Assurance Engagements (ISAE) 3000 (Revised): “Assurance Engagements other than Audits or Reviews of Historical Financial Information”, published by the International Auditing and Assur- ance Standards Board (IAASB), was observed. The Sustainability Report contains a description of policies and due diligence processes as well as their results pursuant to the ﬁve non- ﬁnancial matters in accordance with section 315c in conjunction with section 289c HGB: “Environmental matters”, “Employee mat- ters”, “Social matters”, “Respect for human rights” and “Anti-cor- ruption and anti-bribery”. The following table gives an overview of the pages of the Sustainability Report dealing with these matters. Matters pursuant to section 289c (2) HGB Chapter in Sustainability Report 2024 Environmental matters Environmental information Employee matters Social matters Human rights Social information Social information Governance information Anti-corruption and anti-bribery Governance information RHÖN-KLINIKUM AG | Annual Report 2024 45

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement 1 General information ESRS 2: GENERAL DISCLOSURES For ﬁnancial year 2024 (1 January 2024 – 31 December 2024), RHÖN performed a materiality analysis subject to the provisions of the Eu- ropean Sustainability Reporting Standards (ESRS). In addition to general disclosures, the required information is published for ﬁve subject standards: governance; strategy; impact, risk and oppor- tunity management; and metrics and targets: – – – – – – ESRS 2: General disclosures E1: Climate change E5: Resource use and circular economy S1: Own workforce S4: Consumers and end-users G1: Business conduct. BP-1 – General basis for preparation of sustainability statements RHÖN has prepared the Sustainability Report on a consolidated ba- sis. The group of consolidated entities of this Sustainability Decla- ration corresponds to that of the Consolidated Financial State- ments for RHÖN-KLINIKUM AG, which were prepared in accordance with the International Financial Reporting Standards (IFRS). It thus includes all healthcare facilities of the Group of RHÖN-KLINIKUM AG with its registered ofﬁce in Bad Neustadt a. d. Saale operating in Germany. The Company is entered in the Commercial Register of the Register Court of Schweinfurt (Federal Republic of Germany) un- der the company registration number HRB 1670. The RHÖN-KLIN- IKUM Group (smallest consolidation group) is indirectly included by way of full consolidation through AMR Holding GmbH, Königstein im Taunus, Federal Republic of Germany, in the consolidated ﬁnan- cial statements of Broermann Holding GmbH, Königstein im Tau- nus, Federal Republic of Germany (largest consolidation group), whose sole shareholder, after the decease of Dr. Bernard große Broermann, is the große Broermann family. Furthermore, the RHÖN-KLINIKUM Group is included in the subgroup ﬁnancial state- ments of Asklepios Kliniken GmbH & Co. KGaA (hereinafter also re- ferred to in short as Asklepios), Hamburg, Federal Republic of Ger- many. When identifying and analysing the impacts, risks and opportuni- ties, the value chain was taken into account wherever the nature of the activities, business relationships, geographies or other factors were considered likely. The Sustainability Report was prepared on a consolidated basis. Wherever possible, the upstream and down- stream value chain is also covered in policies, targets, measures and metrics. Speciﬁcations and deviations are described in the respec- tive disclosures. Moreover, RHÖN has not claimed the exemption pursuant to Article 19a(3) and 29a(3) of Directive 2013/34/EU and thus does not explicitly waive the disclosure of impending develop- ments and matters in the course of negotiation. RHÖN has not used the option to omit a speciﬁc piece of infor- mation relating to intellectual property, know-how or the results of innovation. None of the metrics speciﬁed in the Report were validated by an ex- ternal assurance provider. The option of phase-in is used. BP-2 – Disclosures in relation to specific circumstances Time horizons RHÖN applies the short-, medium- and long-term time horizons for reporting purposes. Thus, the reporting year is deﬁned as short- term, the period of up to ﬁve years as medium-term and the period of over ﬁve years as long-term. Value chain estimation RHÖN makes continuous efforts to improve its data management and data quality. In this regard, various approaches, for example im- plementation of a CSRD-speciﬁc software solution and Group-wide data warehousing solutions, are currently being reviewed and tested. If individual metrics for the upstream or downstream value chain are based on indirect sources such as average data for the industry, assumptions, or other estimated approximation values, this is rec- orded in the respective disclosures. Scope 3 metrics on GHG emis- sions in the upstream and downstream value chain are described and shown in detail in the chapter ESRS E1. The basis for preparing the Scope 3 metrics was a comprehensive analysis of the green- house gas emissions in the upstream and downstream value chain. This included a review of patient ﬂows (arrivals and departures), the purchasing area and employee commuting. The metrics are based on surveys, estimates and extrapolations, and thus on assump- tions. Over the next years, the accuracy of the data collected is to be improved through an optimised process management based on group standards and the use of technologies. Scope 3 metrics were not validated by an external assurance provider. RHÖN-KLINIKUM AG | Annual Report 2024 46

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Disclosures stemming from other legislation or generally accepted sustainability reporting pronouncements Reporting complies with the requirements of the CSRD/ESRS. The disclosures pursuant to Article 8 of Regulation 2020/852 (Taxonomy Regulation) are described in the chapter Environmental infor- mation. Incorporation by reference Incorporation of information by reference (in accordance with the conditions set out in ESRS 1 para. 119) into other parts of the Group Management Report is limited to references to the explanation of the risk management approach in relation to opportunities and risks with financial impact which are described in the Opportunities and Risk Report in the Group Management Report. The references are given in the table below. Opportunities and Risk Report Suppliers Value chain The value chain of RHÖN covers all activities required to offer pa- tients high-quality medical care. In this regard, a distinction can be made between the upstream and downstream value chain which together ensure the efﬁcient and smooth functioning of patient care. The upstream and downstream value chain relates to all activities taking place before the actual treatment of the patient (upstream) and after the treatment(downstream). These activities are im- portant when it comes to optimally supporting and ensuring a hos- pital's core process: providing care to patients. The core value chain of RHÖN covers all processes that directly relate to providing pa- tients with medical care. These include, but are not limited to: diag- nosis, treatment, nursing and rehabilitation. The upstream and downstream processes such as purchasing goods and services, or- ganising staff, patient logistics and discharge management are just as crucial for the hospital’s success as the direct medical treatment itself. Through an interaction of all chains and continuous review and improvement of quality, a high quality of patient care can be ensured and while at the same time maintaining the hospital’s eco- nomic efﬁciency. As a hospital operator, RHÖN is part of a complex network of eco- nomic players working together to ensure efﬁcient patient care. the most important economic players in the supply chain can be di- vided into different categories. – Pharmaceutical companies: They supply drugs and vaccines which are essential for treating patients. RHÖN works to- gether with reputed pharmaceutical companies to ensure a continuous supply of high-quality drugs. – Manufacturers of medical devices: They supply medical ster- ile and non-sterile consumables, such as dressing material, syringes, surgical gloves and other materials needed for the treatment and care of patients. The materials are of high quality and are subject to the legal labelling requirements. – – Medical technology companies: They supply equipment such as magnetic resonance tomographs (MRTs), anaesthetic and respiratory units or surgical instruments. The Group of RHÖN- KLINIKUM AG maintains close ties to these companies to en- sure that state-of-the-art equipment is used. Laboratory and diagnosis service providers: Internal and ex- ternal laboratories provide diagnostic services and materials for blood tests, tissue analyses or imaging processes for diag- nostic purposes. Food suppliers: They supply food and nutritional products which are indispensible for our patients and employees. Suppliers of commercial items: They supply products needed for the operation of the hospitals, such as cleaning products and basic consumables. – – Chapter in Group Management Report Opportunities and Risk Report Opportunities and Risk Report Chapter in CSRD Report Standardised process for assessment of risks and opportunities (ESRS IRO 1.53 f): reference to risk management process Material impacts, risks and opportunities and their interaction with strategy and business model (ESRS 2 SBM-3): Reference to further explanation of risks and opportunities situa- tion Risk management and internal controls over sustainability reporting (GOV-5): Reference to results of commercial risk management SBM-1 – Strategy, business model and value chain Within the Group of RHÖN-KLINIKUM AG, mainly cross-sector (i.e. inpatient, semi-inpatient and outpatient) healthcare services are provided. There were no changes the main groups of products and/or services offered during the reporting period. The ultimate Group parent company has its registered ofﬁce in Bad Neustadt a. d. Saale, Federal Republic of Germany. With eight hospitals and 5,464 beds/places at a total of ﬁve sites in four federal states, RHÖN is one of the largest hospital operators in Germany. The RHÖN Group does not operate outside Germany. This did not change dur- ing the ﬁnancial year either. At the balance sheet date, the Group employed 18,741 persons (31 December 2023: 18,246). RHÖN-KLINIKUM AG | Annual Report 2024 47

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Logistics companies and service providers: Logistics companies ensure the timely delivery of food, drugs, med- ical equipment and consumables as well as other commercial items to RHÖN. An efﬁcient supply chain is decisive to prevent shortages. Cleaning, internal waste removal and catering services are provided by the Group’s own service companies. Healthcare service providers and insurance undertakings: Statutory and private healthcare insurers as well as pension insur- ance undertakings: They play a vital role in ﬁnancing hospital ser- vices. RHÖN is constantly negotiating with the insurance agencies and health insurance funds on reimbursements and settlement terms. With other healthcare service providers, for example in the outpatient area, a close dialogue is maintained in the form of coop- eration schemes. Doctors, therapists and nursing staff: As essential players in the value chain, they are directly responsible for patient care. RHÖN invests in continuing and higher-qualiﬁca- tion training programmes to ensure the quality of treatment. Public institutions and supervisory authorities – – – Public health authorities and ministries: They regulate hospi- tal companies, set medical standards and monitor compli- ance with hygiene and safety regulations. Research institutions and universities: With the university hospitals in Giessen and Marburg, our hospitals have direct access to university medicine, allowing them to claim a unique selling point in Germany. This allows them to forge ahead with innovations in medical treatment and hospital operations. Associations and societies: Medical societies and associations are organisations whose members actively participate in the ﬁeld of medical science. They organise conferences and con- gresses and promote the scientiﬁc dialogue with a view to achieving a high quality of medical care. RHÖN's position in the value chain RHÖN is at the heart of the medical value chain, as it provides the interface between patients, medical care and external economic ac- tors. The hospital organises and coordinates the various stakehold- ers to ensure optimal patient care. Through strategic partnerships with suppliers, insurance companies and research institutions, RHÖN can drive efﬁciencies and innovation. Overall, RHÖN relies on close cooperation with its partners to en- sure high-quality and economically viable healthcare. In the context of the materiality analysis carried out in the reporting year, RHÖN also considered the upstream and downstream value chain. The extent to which the strategies, measures, objectives and parameters also relate to parts or the entire value chain is shown in the following sections. As a healthcare provider, RHÖN relies on a connected global up- stream supply chain. RHÖN purchases not only medicinal products from numerous suppliers, but also medical devices, medical con- sumables, water, energy, fuels, building materials as well as other economic requirements and food to supply patients. In addition to the issue of supply security and quality, sustainability aspects are also becoming increasingly important in the supply chain. Input in the supply chain of the hospital operator RHÖN RHÖN requires a large number of essential resources for smooth op- eration. These include: – Drugs: RHÖN obtains drugs from certiﬁed pharmaceutical companies, with safety, quality, and availability as the top pri- ority. – Medical devices: Co-operation with leading manufacturers of state-of-the-art diagnostic and treatment devices. – Medical Consumables: Reliable suppliers supply disposable instruments, bandages and protective clothing. – Water, energy and fuels: ensuring sustainable and stable sup- – – – plies through long-term contracts with utilities. Building materials: necessary for the continuous modernisa- tion and expansion of hospital infrastructure. Other Business Needs: From ofﬁce supplies to specialised IT solutions for hospital administration and patient manage- ment. Food: Quality nutrition for patients and employees through cooperation with regional and supra-regional suppliers. RHÖN-KLINIKUM AG | Annual Report 2024 48

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement RHÖN takes different approaches to procure, develop and se- cure these inputs: RHÖN is part of a complex network of economic actors working to- gether to ensure efﬁcient patient care. The main economic actors in the value chain can be grouped into different categories: – – – – – Long-term supply agreements ensuring stable supply and cost control. Suppliers delivering certiﬁed products with regular quality checks. Strategic partnerships with manufacturers to develop innova- tive products and solutions. Risk management and warehousing to minimise bottlenecks especially for critical products like medicines or medical de- vices. Sustainability initiatives to reduce energy consumption and promote green procurement strategies. Key inputs in the upstream supply chain include medical consuma- bles and medical engineering. Throughout our 50-year history, we have always played a role as an innovative hospital industry company. In view of the rapid develop- ments in the healthcare market, we will continue to set new mile- stones in the future and position ourselves even more strongly in the market together with Asklepios and continue to beneﬁt from strategic cooperation and the standardisation of processes and products. Together, we aim to develop and advance forward-look- ing healthcare concepts so that we can continue to provide excel- lent medical care. In future, our hospitals will continue to focus on their core activities, i.e. the concentration of in-patient treatment services, with the aim of offering our patients high-performance medicine at all sites, at any time. On the other hand and beyond, we continue to invest in expanding outpatient care to provide patients with high-quality and medically appropriate alternatives to inpa- tient hospitalisation without having to sacriﬁce the standards of in- hospital treatment. In addition to continuously improving our clini- cal operations, our goal is to continue to drive optimisation of pro- cesses and also product standardisation. We have deﬁned stand- ards for processes and medical products in all of our facilities, which are applied across all sites. Margin improvements, which can be achieved through economies of scale in Procurement and positive economies of scale, require solid economic development and sta- ble internal ﬁnancing in order to continue to make consistent in- vestments in our healthcare facility in the future. These are all ben- eﬁts for our patients, investors and other stakeholders. Key activities – Medical: provision of high quality healthcare, diagnostics, – – – – – therapy and emergency care. Care and patient care: Extensive care of patients by qualiﬁed nursing staff. Research and Innovation: cooperation with universities and research institutes for the further development of medicine. Quality Management and Regulatory Compliance: Ensuring medical standards and regulatory compliance are met. Infrastructure and Facility Management: Operate and main- tain hospital buildings and provide necessary services such as cleaning and catering services. Digital Transformation: Implement modern IT solutions to im- prove patient management and medical documentation. Key resources – Medical personnel: doctors, nurses and specialists who pro- – – – – vide the core service of the hospital. Technological equipment: Modern medical devices and IT in- frastructure for diagnostics and treatment. Real estate and facilities: hospital buildings, operating rooms, intensive care units and laboratories. Financial resources: investments from equity, loans and grants. Partnerships: collaborations with research institutions, phar- maceutical companies and insurance companies. Distribution channels – – – – Direct patient trafﬁc: Emergency wards, inpatient and outpa- tient treatments as well as rehabilitation. Digital platforms: Online appointment booking, telemedicine and digital medical record. Physician networks: Cooperation with general practitioners and specialists Health fairs and conferences: Presence at trade events and cooperation with other healthcare players. RHÖN-KLINIKUM AG | Annual Report 2024 49

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Customer segments Public and regulatory cooperation – – – – Patients: Main target group consisting of inpatient, outpatient and rehabilitative patients from all age groups. Doctors and specialist medical staff: Qualiﬁed staff who ren- der medical services in collaboration with RHÖN. Insurance undertakings: Statutory and private insurers, pen- sion insurance undertakings and occupational insurance agencies which ﬁnance treatments. Research institutions and companies: Partners in the area of medical innovations and clinical trials. Business model of hospital operator RHÖN: Business rela- tionships and their main characteristics RHÖN maintains various business relationships that are essential for a hospital’s operation. They include: Supplier relationships – – Cooperation with pharmaceutical companies, medical device manufacturers and medical equipment manufacturers in the supply of drugs and equipment. Contract-based cooperation schemes with logistics compa- nies for efﬁcient market procurement and delivery. Relationships with insurance undertakings and payers – – – Negotiation of reimbursement terms with statutory and pri- vate healthcare insurers as well as the pension insurance agencies. Insuring transparent settlement for medical services and treatments. Cooperation with social insurance agencies for patient man- agement and cost coverage. Partnerships with medical and scientiﬁc institutions – – – Joint research projects in our own university hospitals Training and higher-qualiﬁcation training of specialised staff through cooperation with universities. Participation in clinical trials to test new treatment methods. – – – Compliance with legal requirements and medical standards through close coordination with health authorities. Use of government grants for expanding and modernising hospital infrastructure. Cooperation with political decision-makers for the further de- velopment of the healthcare system. Relationships with patients – – – Provision of individual medical services to high quality stand- ards. Use of digital channels to improve patient communication and care. Promoting a positive patient experience through transparent processes as well as comprehensive care and support. Cost structure and revenues of the business segments During ﬁnancial year 2024 we treated 912,965 patients in our hospi- tals and medical care centres, generating revenues of € 1,595.6 mil- lion, EBITDA of € 110.8 million and consolidated proﬁt of € 45.2 mil- lion. We thus achieved our ﬁnancial targets for 2024. At RHÖN, the individual hospitals are the operating segments. The operating seg- ments are aggregated to one reporting segment since they exhibit similar economic characteristics. Products and services prohibited in certain markets RHÖN does make any products and does not engage in any services that are prohibited in certain markets. Statement regarding activities in the area of fossil fuels RHÖN operates cogeneration plants to supply hospitals with elec- tricity and heat. These burn natural gas. RHÖN does not generate revenues from coal, oil and natural gas. Neither does RHÖN gener- ate revenues from taxonomy-adapted economic activities relating to natural gas. Negative declarations for other industries RHÖN is not involved in the production of chemicals, manufactur- ing of controversial weapons, tobacco growing and tobacco pro- duction. RHÖN does not generate any income from the sector of fos- sil fuels (coal, oil and gas), chemicals production, controversial weapons and tobacco growing and production. RHÖN-KLINIKUM AG | Annual Report 2024 50

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Corporate strategy and sustainability strategy RHÖN pursues the objective of developing and promoting path- breaking concepts of healthcare delivery to ensure it can continue providing excellent medical care in future as well. The corporate strategy is based on several pillars which include the following core components: IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities In ﬁnancial year 2024, RHÖN identiﬁed and assessed relevant sus- tainability topics as part of a CSRD materiality analysis to develop a systematic approach in terms of material impacts, risks and oppor- tunities and to deﬁne topics of focus and areas of action. – – – – Specialisation of the hospitals: With the focus on specialised medical services, a high quality of treatment is ensured. Cross-sector provision of healthcare: The innovative RHÖN Campus approach is aimed at achieving path-breaking healthcare delivery in rural areas. Digital transformation: The gradual digitalisation of internal processes and patient services results in greater efﬁciency and improves patient experience. Strategic partnerships: Cooperation with Asklepios Kliniken GmbH & Co. KGaA strengthens the market position and ex- pands the service offering These strategic approaches are continuously reviewed and adapted to current developments in order to respond proactively to changes in the healthcare system. The Group of RHÖN-KLINIKUM AG is convinced that lasting success becomes possible only by harmonising economic, ecological and social factors. To achieve this goal, RHÖN has set sustainability tar- gets. These are based on the existing ESG strategy and cover the ar- eas of action of environmental protection, social matters and gov- ernance: In the environmental area, RHÖN strives to signiﬁcantly re- duce the CO2 emissions of its healthcare facilities (Scope 1 and 2). We are also aiming to lower waste volumes in proportion to patient numbers. In the area of social matters, the focus is on the topics of employee health, patient safety and patient satisfaction. In the area of sustainable business conduct, RHÖN seeks to adhere to and strengthen its principles of conduct. The topic areas and the related goals are described in the following chapters. With regard to new regulation, the Group of RHÖN-KLINIKUM AG al- ready in 2023identiﬁed, on the basis of the ESRS drafts already available at that time, the CR topics of relevance for the Group and its stakeholders and assessed the same according to the “double materiality” principle (double materiality analysis, DMA). During the reporting year, RHÖN’s existing materiality analysis was reviewed and revised on the basis of the ﬁnal ESRS standards. In this regard, the topics were re-identiﬁed, assessed and validated. The analysis and assessment of the impacts, risks and opportuni- ties followed a structured and multi-stage procedure. In a ﬁrst step, the corporate context including the business model, the business relations as well as the upstream and downstream value chain was analysed. Moreover, the most important affected stakeholder groups were identiﬁed and their engagement with the process of the materiality analysis deﬁned. The assessment of the impacts, risk and opportunities was per- formed in three steps: First, the ESG working group evaluated the identiﬁed impacts as well as ﬁnancial opportunities and risks. The ESG working group is described in the following chapter on ESRS 2 GOV1. Next, internal experts from the Group and specialist depart- ments and representatives from the Group subsidiaries in each case assessed the IROs (impacts, risks and opportunities) relating to the topics falling within their expertise. In this context, they included the perspective of the external stakeholder groups relevant in each case. This list was discussed once again in three subject-related as- sessment workshops with the participation of the internal stake- holders, with adjustments and being adopted and reasoned. RHÖN is currently drawing up a transition plan for climate change mitigation and in this context is also revising its sustainability strat- egy with a view to its future reorientation. The transition plan and the sustainability strategy are to be completed and adopted within the next three years. The assessment results from the workshops were subjected to a critical review by the ESG working group and submitted to the ex- perts for commenting. Moreover, representatives from the Group subsidiaries reviewed those business activities relating only to one part of RHÖN. The sustainability strategy of the Group of RHÖN-KLINIKUM AG re- lates to the Group as a whole. Since RHÖN, as a hospital operator, exclusively provides medical services, there are no products or ser- vices groups which can be speciﬁcally linked to sustainability tar- gets. Since the Group of RHÖN-KLINIKUM AG operates exclusively in Germany, there are no sustainability targets for other markets. No customer group-speciﬁc sustainability targets exist either. In a last step, the assessments and thus the ﬁnal list of the main sus- tainability topics were conﬁrmed and approved by the Board of Management of RHÖN-KLINIKUM AG. RHÖN-KLINIKUM AG | Annual Report 2024 51

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement The materiality analysis covered all subsidiaries and hospital sites of the Group of RHÖN-KLINIKUM AG as well as the upstream and downstream value chain. To conduct the due diligence, the com- pleteness of the scope of the included subsidiaries and hospital sites was checked by comparison with the list of all subsidiaries. Input parameters As input parameters, in particular for impacts on people and the en- vironment, both internal data and external, publicly accessible sources (including regulatory and competition analyses, SASB standards for medical care, media reports and studies) are used. Engaging with stakeholders For the double materiality analysis, the interests of relevant internal and external stakeholder groups were included. During the ﬁnancial year, no direct consultations with affected external stakeholders (e.g. affected communities) were held, but these were represented in the process by internal experts and representatives from the group companies of the Asklepios Group. Impact materiality The starting point for determining potentially material topics and the related impacts, ﬁnancial risks and opportunities was provided by the sustainability matters according to ESRS 1 AR16 with their topics, sub-topics and sub-sub-topics. Moreover, sectoral topics were reviewed. Based on this long list, information was gathered about the topic areas in which impacts on people and the environ- ment (impacts) may arise – along the value chain, as a result of own activity, or business relations. In this context, the materiality anal- yses of RHÖN from previous years as well as the material topics of the Asklepios Group were taken into account. The materiality of impacts of the various sustainability topics was assessed and characterised independently. At the same time, both the actual and the potential positive and negative impacts on peo- ple and the environment in own business as well as in the upstream and downstream value chain were analysed. Various time horizons were looked at to reveal the short-, medium- and long-term impacts that arise for the individual sustainability topics. Moreover, it was reviewed whether negative impacts on human rights could arise for a topic area. The question of whether impacts are categorised as material de- pends on the severity of the impacts and/or in the case of potential impacts additionally on the likelihood of occurrence (in %). The se- verity was determined as the mean value of the factors of scale, scope and irremediable character (for negative impacts), which are each rated on a scale of 0 to 5. The way in which the scale for the assessment is determined is similar to the business risk manage- ment of the Group of RHÖN-KLINIKUM AG. The overall assessment of the impacts results from the severity multiplied by the likelihood of occurrence. In the case of a potential negative human rights im- pact, the severity of the impact took precedence over its likelihood. To determine the material impact, a threshold (3.5) was deﬁned on the basis of the implementation guidance of the European Financial Reporting Advisory Group (EFRAG). Topics with a categorisation of just under or above this value (3.5) were subjected to a further anal- ysis. For this, the maximalist approach according to ESRS 1 AR 11 is taken into account: any of the three characteristics (scale, scope, and irremediable character) can render a negative impact severe. Financial materiality Impact materiality and ﬁnancial materiality assessments were in- ter-linked in order to consider the interdependencies between these two dimensions – ﬁnancial risks and opportunities arising from the impacts of the Group of RHÖN-KLINIKUM AG. The ﬁnancial effects were characterised along the dimensions of re- ward/risk, time frame as well as stage of the value chain, and as- sessed in the short, medium and long term based on the existing risk management and likelihood of occurrence and ﬁnancial scale. The overall assessment results from the likelihood of occurrence (per cent) multiplied by the level of the ﬁnancial effect (on a scale of 0 to 5). To identify material risks and opportunities, a threshold for materiality was determined on the basis of the EFRAG imple- mentation https://www.efrag.org/sites/ default/ﬁles/sites/webpublishing/SiteAssets/IG%201%20Material- ity%20Assessment_ﬁnal.pdf; The Internet page was not checked). Topics with a categorisation of just under or above this value (3.5) were subjected to a further analysis. guidance (source: RHÖN-KLINIKUM AG | Annual Report 2024 52

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Standardised process for assessment of risks and opportunities RHÖN pursues a comprehensive opportunities and risk manage- ment approach in which both risks and opportunities with ﬁnancial impacts on RHÖN and non-ﬁnancial risks are considered. For a fur- ther explanation of the risk management approach for risks and op- portunities with ﬁnancial effects, reference is made to the respec- tive section in the Group Management Report. The risk manage- ment of non-ﬁnancial risks is oriented on the material topics iden- tiﬁed. The speciﬁed Group divisions submit their assessment in each case on 30 September and in updated form on 1 January of the following year, taking account of the already established control measures. The reporting period includes the current ﬁnancial year. With this standardised process, both the risk assessment and the measures are centrally documented and tracked – and in addition to the development of the non-ﬁnancial risks over time the effec- tiveness and efﬁciency of the measures initiated are also assessed. Further details on the risk management process are described in the Opportunities and Risk Report of the Group Management Re- port. Future reporting Already in ﬁnancial year 2023 we performed a double materiality analysis based on ESRS 1, which was updated in 2024. The material topics and matters identiﬁed in the process for determining im- pacts, risks and rewards are reviewed and updated annually. ESRS 2: Disclosure Requirement IRO1 – Description of the process to identify and assess material impacts, risks and opportunities E1: Disclosure requirement in connection with ESRS 2 IRO-1 – Description of the processes to identify and assess material cli- mate-related impacts, risks and opportunities As part of the double materiality analysis, both climate-related im- pacts as well as physical risks and transition risks were considered. The analysis covers actual and potential impacts on climate change, e.g. as a result of GHG emissions as well as physical risks (e.g. as a result of extreme weather events or temperature ﬂuctua- tions such as heat waves) and transition risks (e.g. as a result of reg- ulatory changes or market requirements due to decarbonisation). From the perspective of materiality of the impacts, the identiﬁed ac- tual and/or potential positive and negative impacts were assessed in terms of their severity and likelihood. With RHÖN, the identiﬁed impacts on the climate result mainly from the energy consumption of the hospitals and the greenhouse gas emissions arising in this connection. Moreover, the production of medical-technical equip- ment, building materials and other commercial items and food in the upstream value chain, and the disposal of packaging and single- use products in the downstream value chain, can contribute to ad- verse impacts on the climate. From the perspective of ﬁnancial materiality, the identiﬁed risks and opportunities were assessed in terms of their ﬁnancial impacts. In this context, both short-, medium- and also long-term time hori- zons were considered to gain a comprehensive view of climate-re- lated risks and opportunities. Given the business model of RHÖN, the focus with respect to the physical risks is on the potential effects on the hospitals and medical care centres (MVZs) with respect to the transition risks on rising costs as a result of regulatory require- ments. In the context of the materiality assessment it was determined that the physical risks of climate change relating to the site charac- teristics of the hospitals and MVZs are low. Like most companies in the European Economic Area, RHÖN is also exposed to transition risks in terms of rising energy costs and regu- latory provisions. For this reason, ﬁve material risks were identiﬁed in this Report. RHÖN-KLINIKUM AG | Annual Report 2024 53

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Sub-topic Short title IRO Description of risks E1 – Climate change Climate change ad- aptation Costs of climate change adaptation Climate change mitigation Costs of regula- tory requirements Climate change mitigation Costs of climate change mitigation actions Rising costs of en- ergy (own opera- tions) Energy Rising costs of products needed due to higher en- ergy prices Energy Financial risks from investments to make the undertaking climate-resili- ent and by 2045 climate-neutral (e.g. for refurbishments and new builds). Financial risks from regulatory re- quirements relating to climate change mitigation. In addition, a ﬁ- nancial risk in the event of non-com- pliance with the regulations exists. Financial risks from costs for actions to reduce GHG emissions in the oper- ations of the healthcare facilities, e.g. introducing a Jobticket scheme or switching to more sustainable prod- ucts. Financial risks of potentially rising energy prices e.g. as a result of car- bon pricing or switch to more expen- sive renewable energy sources. Financial risks from potentially rising costs of procuring raw materials and products needed in hospital opera- tions due to (globally) rising energy prices. Oppor- tunity/risk Actual/poten- tial Direct/ contributory/ indirect Value chain stage Possible time horizon Risk n/a n/a Own operations long-term Risk n/a n/a Own operations Risk n/a n/a Own operations Risk n/a n/a Own operations Risk n/a n/a Upstream Short- to me- dium-term Short- to me- dium-term Short- to me- dium-term Short- to me- dium-term E4: Disclosure requirement in connection with ESRS 2 IRO-1 – Description of the processes to identify and assess material biodiversity and ecosystem-related impacts, risks, dependencies and opportunities RHÖN does not have any sites in or close to areas with protectable biodiversity. For this reason RHÖN, as a hospital operator, has not identiﬁed any sites or business activities in the materiality analysis which relate to biodiversity and ecosystems. No material impacts, risks and opportunities were ascertained in this regard. Since no material impacts, risks and opportunities associated with biodiver- sity and ecosystems were identiﬁed, no consultation with affected communities took place. E2: Disclosure requirement in connection with ESRS 2 IRO-1 – Description of the processes to identify and assess material pol- lution-related impacts, risks and opportunities As a hospital operator, RHÖN has not identiﬁed any sites or business activities in the materiality analysis which relate to pollution. No material impacts, risks and opportunities were ascertained in this regard. Since no material impacts, risks and opportunities associ- ated with pollution were identiﬁed, no consultation with affected communities took place. E3: Disclosure requirement in connection with ESRS 2 IRO-1 – Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities Given the special characteristics of RHÖN’s business model, our as- sets and business activities are not dependent on water and marine resources. None of our sites is located in areas at water risk, and none of our sites has an interface with marine resources. In this re- gard, this statement applies to own operations and the downstream value chain. We will conduct a detailed analysis on the upstream value chain within the next three years. For these reasons, a more in-depth resilience analysis was not performed. Since no material impacts, risks and opportunities associated with water and marine resources were identiﬁed, no consultation with affected communi- ties took place. RHÖN-KLINIKUM AG | Annual Report 2024 54

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement E5: Disclosure requirement in connection with ESRS 2 IRO-1 – Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities To identify the material impacts, risks and opportunities related to resource inﬂows and waste, RHÖN reviewed both its own assets and business activities as well as its upstream and downstream value chain. Internal stakeholders such as waste ofﬁcers were consulted as experts to assess the impacts and risks associated with resource inﬂows and waste. Given the strict hygiene requirements within the healthcare system, RHÖN often uses sterile packaged single-use materials and instruments, which results in a high use of resources. Moreover, RHÖN purchases products (including drugs, chemicals, agricultural products, medical devices, instruments, hospital equipment, but also food for catering to employees and patients) whose production entails a very high use of resources. The interests of the affected communities were analysed indirectly through the internal stakeholders. The high volume of waste results in negative impacts on the environment. The waste produced in the hospitals largely consists of single-use materials made from plastics and met- als (e.g. syringes, tubes, protective clothing) and their packaging. In addition, food waste is produced when meals are provided to pa- tients, which exacerbates the volume of waste. RHÖN faces rising costs as a result of policy-related and legal requirements. G1: Disclosure requirement in connection with ESRS 2 IRO-1 G1.6 – disclosure of all relevant criteria used in the process, in- cluding location, activity, sector and the structure of the trans- action. RHÖN comprehensively describes all relevant criteria in its process for identifying material impacts, risks and opportunities (IROs). These include the site, the nature of business activity, the sector as well as the structure of the respective transaction. All sites of the Group of RHÖN-KLINIKUM AG were included in the materiality anal- ysis according to ESRS 1. All operating units of RHÖN work in the same sector, the healthcare sector. This sector was considered in the materiality analysis. In this regard both own operations and the upstream and downstream value chain were considered. These fac- tors were systematically analysed to precisely assess impacts as well as potential risks and opportunities and to make sound deci- sions as part of business conduct. The Central Compliance depart- ment and the Group division Human Resources & Legal were in- cluded in the process of the materiality analysis in order to identify the impacts, risks and opportunities in the area of business con- duct. Moreover, the materiality analysis was presented to and ap- proved by the Board of Management of RHÖN-KLINIKUM AG. With this detailed approach, the Company ensures that all relevant mat- ters are considered and that transparent as well as plausible esti- mates are made. SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model In the materiality analysis, RHÖN identiﬁed the impacts, risks and opportunities of materiality for it in connection with sustainability matters for ﬁnancial year 2024. Here, the focus, in addition to the operations of its own healthcare facilities, was on the upstream and downstream value chain. On a net view, RHÖN has not currently identiﬁed any recognisable ﬁnancial effects of the material risks and opportunities on the ﬁnan- cial position, results of operations and cash ﬂows for which there is a signiﬁcant or existential risk of a material adjustment within the next reporting period to net assets and liabilities. For a further ex- planation of the situation of risks and opportunities, reference is made to the section Opportunities and Risk Report in the Group Management Report. RHÖN identiﬁed the impacts, risks and opportunities (IROs) of its activity on the environment, people and business conduct in the materiality analysis according to ESRS 1 and manages them in ac- cordance therewith. This is done in accordance with the business model, the value chain as well as the strategic orientation and deci- sion making. RHÖN has taken various measures which it is further developing on a continuous basis to control the inﬂuence of its ac- tivities on the environment, people and business conduct. For ex- ample, by investing in energy-efﬁcient infrastructure, resources are used sparingly and the environmental footprint reduced. Moreover, continuously providing employee training and promoting an open corporate culture contribute to employee satisfaction and loyalty. With the help of transparent decision-making processes and a clear compliance strategy, RHÖN ensures responsible conduct and strengthens the trust of stakeholders. These measures are regularly evaluated and adapted as required to meet the current require- ments and make optimum use of opportunities. As part of the con- tinuous further development, the Group of RHÖN-KLINIKUM AG has made adjustments in its strategy and business model. For example, in ﬁnancial year 2024, the ﬁrst phase of the transition plan and in- vestment actions for energy optimisation and energy source substi- tution of hospital infrastructure was adopted. In addition to the contribution made to climate change mitigation, this also secures long-term competitiveness by achieving energy cost savings. These proactive adjustments underscore the commitment made by the Group of RHÖN-KLINIKUM AG to act sustainably and responsibly to secure the Company’s long-term success. RHÖN-KLINIKUM AG | Annual Report 2024 55

Downstream value chain Outputs and distribution channels: In the downstream value chain, no material impacts, risks and opportunities were identiﬁed in the materiality analysis according to ESRS 1, with the result that no dis- closures on outputs and distribution channels are reported. By continuously analysing and adjusting its value chain, RHÖN seeks to minimise risks and exploit opportunities to secure medical care delivery. GROUP MANAGEMENT REPORT | CSRD Sustainability Statement All disclosures on material impacts, risks and opportunities relate to the ESRS Standards. Impacts beyond these, which would be cov- ered by RHÖN through additional Company-speciﬁc disclosures, are not disclosed. RHÖN operates ﬁve highly specialised hospital sites in Bavaria, Brandenburg, Hesse and Thuringia. This geographical distribution makes it possible to reach a broad range of patients and to cover regional healthcare needs. At the same time, however, it requires a careful coordination of resources and processes to secure con- sistent treatment quality. Upstream value chain Inputs: The procurement of medical equipment, consumables and drugs is an essential part of the upstream value chain. The produc- tion of products purchased by RHÖN, including drugs, chemicals, food, agricultural products, medical devices, instruments as well as hospital equipment, are responsible for a large proportion of the GHG emissions in the value chain due to high energy consumption and emissions of pollutants. By purchasing the products, RHÖN in- directly causes GHG emissions and thus contributes to global warming. With certain product groups (including drugs, equipment) being transported by third parties over land and sea to its own sites as well as patients travelling to those sites, RHÖN indirectly causes GHG emissions and thus contributes to global warming. Moreover, since the transport of some raw materials and products (e.g. biolog- ics, vaccines, insulin) must be temperature-controlled, this further increases the GHG emissions caused by transport. Dependence on suppliers holds risks with respect to supply shortages and quality defects. At the same time, the cooperation with innovative manu- facturers offers the opportunity to beneﬁt early on from advances in medicine. The inputs come mainly from Germany, other Euro- pean countries and the USA. RHÖN-KLINIKUM AG | Annual Report 2024 56

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement All material IROs along the entire value chain considered which are material for the Group of RHÖN-KLINIKUM AG are set out in the table below: Sub-topic Short title IRO Description of risks E1 – Climate change Climate change ad- aptation Cost of climate change adaptation Climate change mitigation GHG emissions from 24-hour op- eration Climate change mitigation GHG emissions from use of vola- tile anaesthetics Climate change mitigation Total GHG emis- sions from transport of people Financial risks from investments to make the undertaking climate-resili- ent and by 2045 climate-neutral (e.g. for refurbishments and new builds). The operation of the healthcare facil- ities is energy-intensive and further- more uses greenhouse gases with a particularly high global warming potential (GWP). Anaesthetic gases are direct and highly potent greenhouse gases. They are released into the outside air as patients breathe and thus pro- mote the greenhouse gas effect. A large proportion of the GHG emis- sions in the operations of healthcare facilities arises from journeys and transports of staff and patients in fossil-fuelled vehicles. Oppor- tunity/risk Actual/poten- tial Direct/ contrib- utory/ indirect Value chain stage Possible time horizon Risk n/a n/a Own operations long-term Negative Actual Direct Own operations Negative Actual Direct Own operations Negative Actual Indirect Own operations In the value chain, GHG emissions arise from the transport of drugs and equipment over land and see. Transport of some raw materials and products (e.g. biologics, vaccines, in- sulin) must be temperature-con- trolled, which further increases the GHG emissions caused by transport. Negative Actual Indirect Upstream The production of drugs, chemicals, food, agricultural products, medical devices, instruments and other hos- pital equipment in the upstream value chain contributes to GHG emis- sions. In the downstream value chain, GHG emissions arise from the disposal of waste from the operations of the hospital facilities in incineration plants. Only a small proportion of the waste must be disposed of subject to additional requirements (infection control and similar). Financial risks from adjustments to increasing regulatory requirements relating to climate change mitiga- tion. In addition, a ﬁnancial risk in the event of non-compliance with the regulations exists. Financial risks from costs for actions to reduce GHG emissions in the oper- ations of the healthcare facilities, e.g. introducing a Jobticket scheme or switching to more sustainable prod- ucts. Negative Actual Indirect Upstream Negative Actual Indirect Downstream Risk n/a n/a Own operations Risk n/a n/a Own operations Climate change mitigation GHG emissions from transport goods Climate change mitigation GHG emissions from production of products Climate change mitigation GHG emissions from waste incin- eration Climate change mitigation Costs from rising regulatory re- quirements Climate change mitigation Costs of climate change mitigation actions RHÖN-KLINIKUM AG | Annual Report 2024 Medium- to long-term Medium- to long-term Medium- to long-term Medium- to long-term Medium- to long-term Medium- to long-term Short- to me- dium-term Short- to me- dium-term 57

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Sub-topic Short title IRO Description of risks Oppor- tunity/risk Actual/poten- tial Direct/ contrib- utory/ indirect Value chain stage Possible time horizon High energy con- sumption in opera- tions of own healthcare facili- ties High energy con- sumption in the upstream value chain Rising costs of en- ergy (own opera- tions) Rising costs of products needed due to higher energy prices Energy Energy Energy Energy Energy Use of fossil fuel energy sources The operation of healthcare facilities is energy-intensive due, among other things, providing care based on 24- hour operation, making available critical infrastructure (lighting, air classes, high temperatures) and hy- gienic cleaning, e.g. of devices, build- ings and clothing. The production of numerous prod- ucts needed in hospital operations is energy-intensive (drugs, chemicals, food, agricultural products, medical devices, instruments, hospital equip- ment), in particular products from the plastics, food and chemicals in- dustry. Financial risks of potentially rising energy prices e.g. as a result of car- bon pricing or switch to more expen- sive renewable energy sources. Financial risks from potentially rising costs of procuring raw materials and products needed in hospital opera- tions due to (globally) rising energy prices. Contribution to climate change due to GHG emissions in the operations of healthcare facilities from the use of fossil fuel energy sources. E5 – Resource use, circular economy The fulﬁlment of regulatory require- ments, e.g. hygiene regulations, gives rise to a high consumption of resources (e.g. sterilisation of instru- ments, use of single-use materials, cleaning of rooms, laundry). In addi- tion, in 24-hour operation, food for catering to staff and patients, for ex- ample, is used. The production of drugs, chemicals, food, agricultural products, medical devices, instruments and other hos- pital equipment in the upstream value chain contributes to resources consumption. In hospital operations, a high volume of waste results from (plastic) single- use material (e.g. syringes, tubes, protective clothing). In addition, food waste is produced when meals are provided to patients. Financial risks from adjustments to increasing regulatory requirements relating to waste disposal, e.g. in the German Closed Cycle and Waste Management Act (Kreis- laufwirtschaftsgesetz, KrWG). In ad- dition, a ﬁnancial risk of penalties in the event of non-compliance with Resources inﬂows in- cluding re- source use Resources con- sumption in own operations Resources inﬂows in- cluding re- source use High resources consumption in the upstream value chain Waste Waste in own oper- ations Costs from rising regulatory re- quirements for disposal Waste Negative Actual Direct Own operations Short- to me- dium-term Negative Actual Indirect Upstream Risk n/a n/a Own operations Risk n/a n/a Upstream Medium- to long-term Short- to me- dium-term Short- to me- dium-term Negative Actual Direct Own operations long-term Negative Actual Direct Own operations Negative Actual Indirect Upstream Negative Actual Direct Own operations Medium- to long-term Short- to me- dium-term Short- to me- dium-term Risk n/a n/a Own operations Short- to me- dium-term RHÖN-KLINIKUM AG | Annual Report 2024 58

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Sub-topic Short title IRO Description of risks Oppor- tunity/risk Actual/poten- tial Direct/ contrib- utory/ indirect Value chain stage Possible time horizon Negative Potential Direct Own operations Short-term to medium-term Short- to me- dium-term Short- to me- dium-term Short- to me- dium-term Short- to me- dium-term Short- to me- dium-term Short- to me- dium-term Short- to me- dium-term Short- to long- term Short- to me- dium-term 59 the regulations or improper disposal exists. RHÖN is not able to ensure job secu- rity for employees, to reduce ﬂuctua- tions and to provide support to com- mitted and motivated staff. Promoting secure jobs through so- cial security under collective bargain- ing agreements: under a certain so- cial protection branch, employees can be considered formally secured if in the existing collective bargaining agreement it is stipulated that they have a claim to social protection un- der the relevant branch of the sys- tem. Risk of ﬂuctuation of lack of motiva- tion and lack of commitment of staff if jobs are insecure. This gives rise to a ﬁnancial risk of declining produc- tivity and efﬁciency. Irregular working hours with regular night and shift work as well as over- time have a negative effect on the risk of accident and injury as well as mental and physical health. S1 – Own workforce Working conditions High ﬂuctuation Working conditions Secure employ- ment Working conditions Secure employ- ment Working conditions Working time Working conditions Working time Positive Actual Direct Own operations Risk n/a n/a Own operations Negative Potential Direct Own operations Irregular working hours lead to risks of staff absences, higher staff costs and/or detrimental effects on quality. Risk n/a n/a Own operations Working conditions Adequate wages Failure to pay prevailing local mini- mum wages and fair compensation. Negative Potential Direct Own operations Working conditions Adequate wages Working conditions Social dialogue Freedom of associ- ation, the exist- ence of works councils and the information, con- sultation and par- ticipation rights of the undertaking’s workers Working conditions Working conditions Workload Failure to pay fair compensation leads to risk of lack of motivation and loyalty of staff. This gives rise to a ﬁ- nancial risk of declining productivity and efﬁciency. Non-compliance with legal regula- tions (personnel representation, equal treatment and social security legislation), failure to promote social dialogue or preventing the same. Preventing the establishment of a works council or deliberately hinder- ing its work. Irregular and changing working hours, understafﬁng and regular overtime. These workloads have a negative impact on the risk of acci- dent and injury as well as mental and physical health. Risk n/a n/a Own operations Negative Potential Direct Own operations Negative Potential Direct Own operations Negative Potential Direct Own operations RHÖN-KLINIKUM AG | Annual Report 2024

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Sub-topic Short title IRO Description of risks Employees come into contact with substances harmful to their health (e.g. heavy metals, formaldehyde, cy- tostatics, surgical smoke gases), par- ticular in the case of surgical proce- dures. Working conditions Contact with haz- ardous substances Oppor- tunity/risk Actual/poten- tial Direct/ contrib- utory/ indirect Value chain stage Possible time horizon Working conditions Infection risk Non-compliance with hygienic stand- ards and preventive actions leads to the spread of infections in hospitals. Negative Actual Direct Own operations Negative Potential Direct Own operationsy Employees can suffer physical health damage as a result of occupational accidents involving equipment and machinery or as a result of injuries resulting during treatment of pa- tients (e.g. injuries caused by nee- dles). Promoting the skills of employees through numerous nursing, medical and therapeutic training offers as well as dual study courses Insufﬁcient training and develop- ment opportunities have a negative effect on the knowledge and skills of staff and potentially diminish their performance and innovativeness as well as loyalty. Absence of ethical hiring practices jeopardise equal treatment and equal opportunities and promote an exclusive and one-dimensional work- ing environment. Negative Potential Direct Own operations Positive Actual Direct Own operations Negative Potential Direct Own operations Negative Potential Direct Own operations Training and skills development Training and skills development The employment and inclusion of persons with disa- bilities Measures against violence and har- assment in the workplace Lack of or Insufﬁcient actions against violence and harassment in the workplace may potentially promote violence and harassment. Negative Potential Direct Own operations Promotion of a respectful and fair corporate culture and a diverse and inclusive working environment offer- ing equal treatment and equal op- portunities. Discrimination of employees based on gender, age, origin, religious be- liefs, disability or other individual characteristics. Violations of the General Data Protec- tion Regulation (GDPR) as well as po- tential data leaks caused by cyber at- tacks result in an insufﬁcient protec- tion of patients. The improper use or disclosure of conﬁdential patient and health infor- mation results in an insufﬁcient pro- tection of patient data. The fear of negative consequences (e.g. in terms of the quality of medi- cal treatment or dealings with staff) results in patients not being able to express their opinion. Positive Potential Direct Own operations Negative Potential Direct Own operations Negative Potential Direct Own operations Negative Potential Direct Own operations Negative Potential Direct Own operations Working conditions Risk of damage to health Equal treat- ment and opportuni- ties for all Equal treat- ment and opportuni- ties for all Equal treat- ment and opportuni- ties for all Equal treat- ment and opportuni- ties for all Equal treat- ment and opportuni- ties for all Equal treat- ment and opportuni- ties for all Diversity Diversity S4 – Consumers & end-users Infor- mation-re- lated im- pacts Infor- mation-re- lated im- pacts Infor- mation-re- lated im- pacts Insufﬁcient data protection Use of personal data Freedom of ex- pression RHÖN-KLINIKUM AG | Annual Report 2024 Short- to long- term Short- to me- dium-term Short- to me- dium-term Medium- to long-term Short- to me- dium-term Short- to me- dium-term Short- to long- term Medium- to long-term Short- to long- term Short- to me- dium-term Short- to me- dium-term Short- to me- dium-term 60

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Sub-topic Short title IRO Description of risks Oppor- tunity/risk Actual/poten- tial Direct/ contrib- utory/ indirect Value chain stage Possible time horizon Security of a person Health protection Security of a person Health and safety Security of a person Protection from diseases and infec- tions Security of a person Security of a per- son Security of a person Safety-relevant in- cidents Security of a person Protection of chil- dren Security of a person Protection of chil- dren G1 – Business Conduct Corporate culture Corporate culture values Competitive ad- vantage and value-based cor- porate culture Competitive dis- advantage from disregard of cor- porate values Corporate culture Corporate culture Protection of whistle- blowers Deﬁcient whistle- blower system (in- ternal) Contribution to excellent medical treatment as well as pre- and after- care opportunities. Risk to health and safety of patients as a result of defective diagnosis or inappropriate nature of treatment (e.g. medication errors, diagnosis which is wrong or too late). The spread of diseases and infec- tions as a result of infection sources within the hospital can diminish the safety of patients. Risk to health and safety of patients as a result of treatment errors or in- sufﬁcient quality control checks. Risk to safety of patients as a result of physical hazards and harm, e.g. falls, injuries and attacks. Contribution to protection of chil- dren through medical diagnosis which is objectivised in suspected cases of neglect, child maltreatment, child abuse and enables effective help for children and parents af- fected. Lack of training and failure to raise awareness of standardised instruc- tions in cases of suspected harm to a child’s well-being can jeopardise the protection of children. Contribution to social responsibility through promotion of corporate prin- ciples and values as well as compli- ance. Financial and reputational oppor- tunity from daily embracing a values- based corporate culture, leading to greater employee motivation and positive business relationships. The disregard of principles and val- ues of corporate culture by employ- ees has a negative impact on rela- tions among employees and with pa- tients. Defects in the whistleblower system can result in rules breaches not being reported, in wrongdoing going unno- ticed and in rights of whistleblowers not being safeguarded. Manage- ment of re- lationships with sup- pliers, in- cluding payment practices Shortages in healthcare deliv- ery A defective choice of suppliers can result in shortages in healthcare de- livery that can jeopardise the daily work as well as the health and safety of employees and patients. Positive Potential Direct Own operations Negative Potential Direct Own operations Negative Potential Direct Own operations Negative Potential Direct Own operations Negative Potential Direct Own operations Positive Actual Direct Own operations Negative Potential Direct Own operations Positive Actual Direct Own operations Opportunity n/a n/a Own operations Negative Actual Direct Own operations Negative Potential Direct Own operations Short- to me- dium-term Short- to me- dium-term Short- to me- dium-term Short- to me- dium-term Short- to me- dium-term Short- to me- dium-term Short- to me- dium-term Short- to long- term Short- to long- term Short- to long- term Short- to me- dium-term Negative Potential Direct Upstream Short- to me- dium-term RHÖN-KLINIKUM AG | Annual Report 2024 61

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Sub-topic Short title IRO Description of risks Oppor- tunity/risk Actual/poten- tial Direct/ contrib- utory/ indirect Value chain stage Possible time horizon Insufﬁcient veriﬁcation of compli- ance with sustainability-related re- quirements by suppliers (e.g. by au- dits) can enable abuses in the supply chain and negative impacts on peo- ple, human rights and the environ- ment. Insufﬁcient veriﬁ- cation of suppliers Negative Potential Direct Upstream Short- to long- term Absence or delayed payments to suppliers or partners result in reputa- tional, ﬁnancial and legal risks as well as unstable supply chains. Delayed payments Risk n/a n/a Own operations Short- to long- term Manage- ment of re- lationships with sup- pliers, in- cluding payment practices Manage- ment of re- lationships with sup- pliers, in- cluding payment practices Manage- ment of re- lationships with sup- pliers, in- cluding payment practices Minimisation of procurement risks” Corruption and bribery Unjust enrichment Corruption and bribery Risk of corruption Animal wel- fare Animal welfare Animal wel- fare Animal welfare Financial opportunities from own warehousing capacities and inven- tory management. This mitigates the effects of cost increases and avoids supply shortages. Unjust enrichment (personally or by the hospital) can occur as the result of recommending unnecessary treat- ments or the abuse of invoicing mechanisms. Legal, reputational and ﬁnancial risks as a result of corrupt conduct of employees, e.g. bribery, kick-backs, fraud, extortion, collusion, money laundering. Opportunity n/a n/a Own operations Negative Potential Direct Own operations Risk n/a n/a Own operations Short- to me- dium-term Short- to me- dium-term Short- to long- term Performing experiments on animals to manufacture drugs, observe the progression of diseases and develop treatment methods in the lower sup- ply chain levels of RHÖN diminishes animal welfare. The animals often live in conditions which are not spe- cies-appropriate and die as a result. Negative Actual Indirect Upstream supply chain Short-term At UKGM (Giessen), experiments are conducted on animals (including sheep, rodents, bees and larvae) for research purposes. Conducting ex- periments on animals directly in- fringes the animal’s life and well-be- ing. Negative Actual Direct Own operations Short- to me- dium-term RHÖN-KLINIKUM AG | Annual Report 2024 62

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Resilience analysis ESRS 2: Disclosure Requirement SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and busi- ness model In the preparation of the double materiality analysis we identiﬁed, analysed and assessed opportunities and risks. We consider our ap- proach as reﬂected in our concepts and measures to be adequate to ensure that our strategy and our business model is robust and thus resilient in terms of its capacity to address its material impacts and risks and to take advantage of its material opportunities. E1: Disclosure Requirement related to ESRS 2 SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model In the materiality analysis, we identiﬁed all the impacts, risks and opportunities of materiality for ﬁnancial year 2024 arising from RHÖN’s economic activity over the entire value chain. At the same time, we identiﬁed and analysed climate-related risks with regard to the sub-topics of climate change mitigation, climate change ad- aptation and energy. In this connection, we used two climate sce- narios in accordance with the requirements of the ESRS. To assess the climate-related physical risks for own assets and business activ- ities, and the transition risks and opportunities in own operations as well as the upstream and downstream value chain, RHÖN per- formed a climate resilience analysis during the reporting year. The risks identiﬁed are both climate-related transition risks and cli- mate-related physical risks. The identiﬁed climate-related physical risks were assessed as immaterial. The assessment of climate-related physical risks results from the Company’s business model and its activity as a hospital business. Extreme weather events such as heat waves, which are attributable to changes in the climate, will have a small direct inﬂuence on our business model since health and care are part of the system-rele- vant facilities. Our infrastructure consists of healthcare facilities which as a general rule are secured against local physical risks such as ﬂooding or storms. RHÖN-KLINIKUM AG | Annual Report 2024 63

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement In the area of transition risks, 5 material risks were identiﬁed at RHÖN. Sub-topic Short title IROs Description of risk Nature of risk Climate change adaptation Cost of climate change adaptation Climate change mitigation Costs of regulatory requirements Climate change mitigation Costs of climate change mitigation actions Energy Rising costs of energy (own operations) Energy Rising costs of products needed due to higher energy prices Financial risks from investments to make the Group climate-resilient and by 2045 climate-neutral (e.g. for refurbish- ments and new builds). Financial risks from adjustments to reg- ulatory requirements relating to climate change mitigation. In addition, a ﬁnan- cial risk in the event of non-compliance with the regulations exists. Financial risks from costs for actions to reduce greenhouse gas (GHG) emissions in the operations of the healthcare facil- ities, e.g. introducing a Jobticket scheme or switching over to more sus- tainable products. Financial risks of potentially rising en- ergy prices e.g. as a result of carbon pricing or switch to more expensive renewable energy sources. Financial risks from potentially rising costs of procuring raw materials and products needed in hospital operations due to (globally) rising energy prices. Transition risk (market) Transition risk (policy & legal) Transition risk (market) Transition risk (market) Transition risk (market) We regard our business model as resilient with regard to transition risks. Our assessment is based on the following factors: GOV-1 The role of the administrative, management and supervisory bodies 1. Adaptability: For adaptation and in response to climate change, RHÖN has implemented various measures which in some cases go beyond the decarbonisation levers set out in the E1 text sec- tion. The corporate strategy is continuously adjusted to the changing climate change situation. 2. Commitment: RHÖN maintains a regular exchange on ESG topics with its associate and parent group to stay informed at all times about relevant climate risks and corresponding strategies. These joint efforts are to enable the development of policies and measures to tackle challenges. Board of Management The Board of Management of RHÖN-KLINIKUM AG directs the Com- pany and determines its strategic orientation and implementation of the same. Responsibility for the sustainable orientation of the business strategy thus also lies with the Board of Management. In this function, the Board of Management is also responsible for mon- itoring and controlling impacts, risks and opportunities. The RHÖN- KLINIKUM Group is directed and controlled by the Board of Manage- ment. As at 31 December 2024, the Board of Management was com- prised of three persons, including three men. As a result, the pro- portion of women is currently 0%. E4: Disclosure Requirement SBM3 – Material impacts, risks and opportunities and their interaction with strategy and business model The age structure in the Board of Management is shown in the table below: Currently, we do not consider biodiversity and ecosystems as a ma- terial topic for RHÖN. Consequently, this topic is not reflected in our strategy and business model either. Age group 30-50 >50 Total RHÖN-KLINIKUM AG | Annual Report 2024 No. 1 2 3 in % 33.3 66.7 100.0 64

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement When it comes to the composition of the Board of Management, the Supervisory Board places special emphasis on professional qualiﬁ- cations and social skills as well as longstanding experience in simi- lar executive positions, ideally in the healthcare system. Moreover, suitability of character and an appropriate academic background (university degree or equivalent) are important selection criteria. Experience of the members of the Board of Management of rele- vance for the sectors, services and geographic sites of RHÖN are given in the table below. Board of Managment Prof. Dr. Tobias Kaltenbach Dr. Stefan Stranz Dr. Gunther Weiß Member since Independence Gender Year of birth Nationality 2022 Man 1960 German Academic background Industrial-engineer Qualiﬁcations/experience Corporate management Industry experience Legal, regulatory, compliance Sustainability Supervisory Board In line with the principles of equal representation as required by the German Co-Determination Act (Mitbestimmungsgesetz, MitBestG), the Supervisory Board of RHÖN-KLINIKUM AG is made up of sixteen members, eight of whom are elected by the shareholders at the An- nual General Meeting and eight (six employees of the Group and two representatives from the unions) by the employees. With 11 male and ﬁve female members, gender diversity on the Supervisory Board is 11:5. The proportion of women on the Supervisory Board is 31.3%. The age structure on the Supervisory Board is shown in the table below: Age group 30-50 >50 Total No. 5 11 16 in % 31.2 68.8 100.0 2020 Man 1977 German Economist 2012 Man 1966 German Medical doctor The Supervisory Board is non-executive. In accordance with the Declaration on Corporate Governance pursuant to sections 289f and 315d of the HGB and the interim amendment to the Declaration of Compliance pursuant to section 161 of the AktG with the German Corporate Governance Code (GCGC) of 14 December 2023, Dr. Julia Dannath-Schuh, as at 31 December 2024, is to be regarded as an in- dependent person on the side of the shareholders on the Supervi- sory Board; this corresponds to a proportion of 13%. The Supervisory Board as a whole is familiar with the healthcare sector and possesses the qualiﬁcations and knowledge required to properly discharge its duties. In this regard it is not required that each member be equally experienced in all scientiﬁc ﬁelds, but in- stead the Supervisory Board members are to complement one an- other in terms of their respective qualiﬁcations. The members of the Supervisory Board keep themselves informed on a regular basis, through internal and external information sources, of current devel- opments and requirements relating to their supervisory activity. RHÖN-KLINIKUM AG | Annual Report 2024 65

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Supervisory Board (share- holders’ side) Dr. Jan Liersch Haﬁd Riﬁ Dr. Julia Dannath-Schuh Dr. Dagmar Federwisch Joachim Gemmel PD Dr. med. Sara Sheikhzadeh Dr. Cornelia Süfke Marco Walker Member since 2020 Independence Diversity Gender Year of birth Man 1973 2020 Man 1972 2020 Woman 1977 2024 Woman 1968 2024 Man 1972 2024 Woman 1977 2022 Woman 1964 2021 Man 1976 Nationality German German German German German German German German Law Economics/ auditor Psychology/ public personnel law Politics and business administration Economics and business organisation Human medicine Law Economics Academic background Qualiﬁca- tions/ experience Corporate management Industry experience Legal, regulatory, compliance Sustainability RHÖN-KLINIKUM AG | Annual Report 2024 66

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Supervisory Board (em- ployee side) Peter Berghöfer Regina Dickey Peter Ducke Prof. Dr. Leopold Eberhart, MA Dr. med Martin Mandewirth Assoc. Lecturer Dr. med. Thomas Pillukat Stefan Röhrhoff Member since 2020 Independence Gender Year of birth Man 1958 2020 Woman 1965 2020 Man 1986 2020 Man 1967 2020 Man 1977 2020 Man 1956 2024 Man 1971 Oliver Salomon 2014, 2015 from 2018 Man 1963 Nationality German German German German German German German German Politics and business administration Ofﬁce clerk Healthcare and nursing Human medicine Human medicine Human medicine Home and ther- apeutic pedagogy Nursing Academic background Qualiﬁca- tions/ experience Corporate management Industry experience Legal, regulatory, compliance Sustainability RHÖN is establishing processes ensuring that the members of the Board of Management and of the Supervisory Board always possess the latest expertise and qualiﬁcations in the area of sustainability. The internal exchange of knowledge with the Supervisory Board is conducted among other things through regular reporting by the ESG working group as well as speciﬁc training courses. External ex- perts are consulted whenever necessary. In 2024, questions relating to the topic of sustainability were regularly on the agenda of meet- ings held by the Supervisory Board. For example, the materiality analysis was thoroughly discussed and initial measures to improve climate change mitigation were acknowledged. For 2025, knowledge about the topic of sustainability and CSRD compliance is to be broadened with training courses for members of the Supervisory Board. With all training formats and consulta- tions in 2025, a close link to the material impacts, risks and oppor- tunities of RHÖN is to be ensured. The Group division and specialised departments as well as Sustain- ability (ESG) department serve as a link to the Board of Manage- ment and those responsible for operative implementation. The Sus- tainability (ESG) department furthermore maintains a close dia- logue with the ESG working group. Likewise, RHÖN does not yet have any formally documented con- trols and processes for the monitoring, management and oversight of the impacts, risks and opportunities identiﬁed as material. How- ever, control mechanisms were developed to ensure the accuracy of the information. A formalised ICS as well as an objectives man- agement approach are to be established over the next one to three years and integrated into existing processes. GOV-2: Sustainability management Strategic sustainability management is the responsibility of the Sustainability department. The Sustainability department is made up of an interdepartmental management team and one further full- time employee. The latter is responsible for sustainability reporting and for operative ESG management. This includes, for example, im- plementation and tracking of the sustainability strategy as well as implementation of the due diligence in the areas of sustainability. For example, a core function of the Sustainability department is the strategic planning and implementation of the transition plan. During the reporting year, all relevant decisions relating to sustain- ability were presented and made at the regular monthly meetings of the Board of Management, with the focus being on the imple- mentation of the CSRD and the re-orientation of the sustainability strategy associated with it. RHÖN-KLINIKUM AG | Annual Report 2024 67

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement The implementation of the transition plan, like the realisation of the individual hospital sustainability projects, is under the responsibil- ity of the individual hospital facilities. The relevant specialist de- partments for ESG topics as well as the managing directors of the individual hospitals are responsible for implementing the decisions adopted. ESG working group: Composition: The ESG working group is made up of representatives of the central organisational units of the Group of RHÖN-KLINIKUM AG, including technical departments of the hospital sites, Materials Management Group division, Group Data Protection, Investor Rela- tions, Group Finance division, Group IT division, Group Human Re- sources and Legal division, Group Patient Safety division, Quality and Hygiene, Risk Management, Service Companies, Central Com- pliance department, Nursing Management as well as Corporate Communications. Duties: The ESG working group coordinates the processing and im- plementation of sustainability topics within the Group of RHÖN- KLINIKUM AG across the healthcare facilities and the Group and specialist departments. It coordinates the systematic gathering of data and information for the sustainability statement, drafts recom- mendations and supports the development of sustainability targets and actions. The Act on Corporate Due Diligence Obligations in Supply Chains (Lieferkettensorgfaltspﬂichtengesetz, LkSG) is under the responsi- bility of the Group Materials Management division in cooperation with the Central Compliance department and was implemented in reporting year 2024 under the compliance policy for implementing the LkSG as well as the risk analysis. RHÖN so far has not deﬁned any responsibilities of corporate bod- ies and persons for the impacts, risks and opportunities identiﬁed as material in its terms of reference, the mandates of Supervisory Board or other relevant strategies. Likewise, RHÖN does not yet have any formally documented con- trols and processes for the monitoring, management and oversight of the impacts, risks and opportunities identiﬁed as material. How- ever, control mechanisms were developed to ensure the accuracy of the information. A formalised internal control system (ICS) as well as an objectives management approach are to be established over the next one to three years and integrated into existing processes. In future the IROs will be considered in the existing processes: po- tential negative impacts are to be included in ESG risk reporting. Sustainability-related risks and opportunities are already analysed and controlled as part of the Company’s risk management function. Detailed information can be found in the Opportunities and Risk Re- port in the Management Report. GOV-3: Integration of sustainability-related performance in incentive schemes The remuneration system of RHÖN is comprised of a performance- linked incentive scheme and also takes account of sustainability-re- lated performance at the level of the Board of Management. The percentage proportion of the variable remuneration of the Board of Management which depends on sustainability-related targets is 25%. Performance is evaluated based on a deﬁned CO2 savings ratio in tons. As a result, sustainability-related performance metrics are included in the remuneration policy as performance benchmarks. The Supervisory Board is responsible for approving and updating incentive schemes. The ESG working group was involved in preparing the materiality analysis. The Central Sustainability department (ESG) and individ- ual members of the ESG working group maintain a close dialogue on an ongoing as well as ad hoc basis. SBM-2 Interests and views of stakeholders RHÖN regularly engages with its most important stakeholders. These includes our patients, employees and investors, since they have a material inﬂuence on the RHÖN’s business activities. The Board of Management is regularly informed about sustainabil- ity-related topics. In ﬁnancial year 2024, reports were presented at eight meetings of the Board of Management. In the Supervisory Board and the Audit Committee, reports were likewise presented at four meetings in ﬁnancial year 2024. Moreover, ad hoc meetings can also be held. During the reporting year, the Board of Management and the Supervisory Board informed on the materiality analysis. The ongoing engagement with stakeholders enables the Group of RHÖN-KLINIKUM AG to gain awareness of their concerns. Various channels are used for engaging with the stakeholders of the Group of RHÖN-KLINIKUM AG, such as websites, publications and surveys, patient events/newsletters, employee magazine, works council meetings, analyst events, results press conference, discussions with investors and banks, and our Annual General Meeting. With their integration into the process of the materiality analysis and the process of CSRD-compliant sustainability reporting, the Board of Management and the Supervisory Board examined all im- pacts, opportunities and risks identiﬁed as material (see table of all material IROs). RHÖN-KLINIKUM AG | Annual Report 2024 68

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Further details on the involvement of the most important stake- holders can be found in the table below: Stakeholder and category Format of involvement - complaint mechanisms such as questionnaires or Patients - electronic feedback systems Purpose of involvement - improvement of patient satisfaction - building trust Consideration of results of involvement - evaluation of survey results - individual review and development of measures - Annual General Meeting - discussions with investors and banks - analyst event - results press conference - quarterly publication of ﬁnancial reporting - quarterly information to lending - building trust - informing on economic developments - creating basis for cooperation - creating an understanding for - taking account of information needs in regular reporting - bilateral dialogue in investor relations/ Investors banks/business partners healthcare system creditor relations Employees - intranet insight, employee newsletter “Wir” - exchange of information - raising awareness of relevant topics - exchange and dialogue between employees, department and operative level Employees RHÖN integrates the interests, views and rights of its employees into its strategy and business model. By using various participation formats, the aim is to ensure that the voices of all employees are heard and included in the strategic decisions. That includes among other things participation in working groups, strategy conferences and management conferences. – – – Active involvement in working groups: employees are embedded in interdivisional working groups to contribute their expertise and their perspectives and to work together to develop solutions. Strategy conferences: employees participate in strategy conferences to help shape the strategic orientation of the Group of RHÖN-KLINIKUM AG and to contribute their ideas and proposals. Climate management conferences: At the hospital and Group level, management conferences are regularly held at which employees from different ﬁelds are represented and can actively participate in the discussions and decisions. With the Group-level works council and its codetermination rights and powers, the interests, views and rights of our employees are in- cluded in our business strategy and business model. Our business strategy and our business model are relevant for the occurrence of material impacts in connection with the Company’s employees (see description of material IROs in the chapter ESRS 2 SBM-3). We take this into account by deﬁning the policies described here and taking measures to increase patient satisfaction. Patients Patients are also actively involved in shaping and improving healthcare services. – – – Patient surveys: regularly gathering information on patient satisfaction and patient needs in the form of a continuous pa- tient survey. Complaints management: implementation of a transparent and easily accessible complaints management system at all hospitals. Patient advocates: Making available patient advocates or similar persons and establishing contacts for self-help groups to support patients in exercising their rights. RHÖN takes account of the role that may be played by the Group’s strategy and business model in the creation, exacerbation or miti- gation of material impacts on the stakeholders, in particular its own workers and patients. In the materiality analysis and strategy pro- cesses, these connections are analysed and assessed. In the event these should reveal negative impacts on its own workers or pa- tients, adjustments are made to the business model and/or the strategy to counteract or minimise these impacts. During the re- porting period, no adjustments to the strategy and business model of RHÖN were made as the result of stakeholder consultations. Nei- ther are any adjustments planned due to the strategy and business model on the basis of the results of the stakeholder consultations. RHÖN-KLINIKUM AG | Annual Report 2024 69

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement The Board of Management and the Supervisory Board of RHÖN are regularly informed about the views and interests of affected stake- holders with regard to sustainability-related impacts of the Com- pany’s activities and thus perform their due diligence. This is done through written and oral reports in and outside of meetings. The re- ports contain relevant information on expectations and perspec- tives of the stakeholder groups potentially affected by the activities of RHÖN, for example results of patient surveys, employee dia- logues or insights from discussions with suppliers, non-governmen- tal organisations, etc. With regard to the inclusion of the perspective of consumers and end-users, they are always given priority at RHÖN and as a general rule are included in the corporate strategy and the business model. The patient’s perspective is considered primarily through statistical evaluations (questionnaires and CIRS) and ﬁeld analyses. The Con- trolling department is responsible for the ﬁeld analyses. Within the analyses, for example, the ageing trend of the population or the re- spective regional care delivery requirements are analysed. The pur- pose of these approaches is to identify the needs of patients and in this way make targeted adjustments at the strategic level in the in- terests of patient care. Moreover, RHÖN is committed to the respect for human rights. That includes the rights of patients (see also S4- 1). With the previously described consideration of the patient per- spective, RHÖN ensures that potential risks to the safeguarding of human rights are identiﬁed and addressed early on. GOV-5: Risk management and internal controls over sustainability reporting RHÖN implements a risk management system and prospectively an internal control system (IKS) to deﬁne potential risks early on and to take suitable measures to minimise them. To meet the require- ments for sustainability reporting, these systems, pursuant to Rec- ommendation A.3 of the German Corporate Governance Code (GCGC), in future are also to cover sustainability-related risks, in- cluding suitable processes and systems to gather and process sus- tainability-related data. The sustainability ICS is to be implemented in the next three years. Until now, the risks from the materiality analysis have not yet been fully reﬂected in the risk management system. In its preparation for expanded sustainability reporting under the CSRD, RHÖN has already deﬁned processes and supporting systems which are currently being formally integrated in a next step in the internal control system and the risk management system. Moreo- ver, additional governance structures are being established, includ- ing the processes and systems for gathering and processing sustain- ability-relevant data. Since ﬁnal formal steps still remain as part of this process, Recom- mendation A.3 GCGC was and is not (fully) implemented. However, Recommendation A.3 of the GCGC is to be implemented prospec- tively based on the measures already introduced. For risk management, a Group-wide risk catalogue will be used for Group-wide aggregation. The risk catalogue is divided into various risk ﬁelds and the latter into various risk categories. In the risk soft- ware used, the classiﬁcation “Sustainability effects (ESG risks)” can be selected. In the risk management system, no ﬁnancial risks after measures from the sustainability area (ESG) were identiﬁed. For the risk assessment approach followed, including the risk prioritisation methodology, reference is made to the Opportunities and Risk Re- port in the Management Report. For commercial risk management, a risk report on the annual inventory is prepared each year for the Board of Management and the Supervisory Board. This report in fu- ture will be supplemented by ESG risks. For the results of commer- cial risk management, reference is made to the Opportunities and Risk Report of the Group Management Report. Further information on the disclosures GOV-5.36 b-d can be found in the Opportunities and Risk Report of the Group Management Re- port. For risk management, a risk report on the annual inventory is pre- pared each year for the Board of Management and the Supervisory Board. On an interim basis, risk reporting to the Board of Manage- ment and the Supervisory Board is effected through quarterly re- porting. RHÖN-KLINIKUM AG | Annual Report 2024 70

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement GOV-4 Statement on due diligence CORE ELEMENTS OF DUE DILIGENCE PARAGRAPHS IN SUSTAINABILITY STATEMENT a) Embedding due diligence in governance, strategy and business model b) Engaging with affected stakeholders in all key steps of the due diligence c) Identifying and assessing adverse impacts c) Taking actions to address those adverse impacts e) Tracking the effectiveness of these efforts and communicating ESRS 2 GOV-2 ESRS 2 GOV-3 ESRS 2 SBM-3 ESRS 2 GOV-2 ESRS 2 SBM-2 ESRS 2 IRO-1 ESRS E1-2 ESRS E5-1 ESRS S1-2 ESRS S4-2 ESRS 2 IRO-1 ESRS 2 SBM-3 ESRS E1-3 ESRS E5-2 ESRS S1-4 ESRS S4-4 ESRS E1-4 ESRS E1-5 ESRS E1-6 ESRS E5-3 ESRS S1-5 ESRS S1-9 ESRS S1-12 ESRS S1-13 ESRS S1-15 ESRS S1-16 ESRS S1-17 RHÖN-KLINIKUM AG | Annual Report 2024 71

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement IRO-2: Disclosure requirements covered In preparing the sustainability statement on the basis of the materiality analysis, RHÖN complied with the following disclosure require- ments: List of material disclosure requirements (DR) ESRS 2 – General disclosures Section (only when header is different and only when chapter indicated with different chapter) BP-1 BP-2 GOV-1 GOV-2 GOV-3 GOV-4 GOV-5 SBM-1 SBM-2 SBM-3 IRO-1 IRO-2 General basis for preparation of sustainability statements Disclosures in relation to speciﬁc circumstances Disclosures in relation to speciﬁc circumstances The role of the administrative, supervisory and management bodies The role of the administrative, supervisory and management bodies Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies Sustainability management Integration of sustainability-related performance in incentive schemes Integration of sustainability-related performance in incentive schemes Statement on due diligence Risk management and internal controls over sustainability reporting Strategy, business model and value chain Interests and views of stakeholders Material impacts, risks and opportunities and their interaction with strategy and business model Material impacts, risks and opportunities and their interaction with strategy and business model Description of the processes to identify and assess material impacts, risks and opportunities Disclosure Requirements in ESRS covered by the undertaking’s sustainability statement Disclosure requirements covered E1 – Climate Change ESRS 2 GOV-3-E1 Integration of sustainability-related performance in incentive schemes In chapter ESRS 2: Integration of sustainability-related performance in incentive schemes E1-1 Transition plan for climate change mitigation ESRS 2 SBM-3-E1 Material impacts, risks and opportunities and their interaction with strategy and business model Climate change-related impacts, risks and opportunities ESRS 2 IRO-1-E1 Description of the processes to identify and assess material climate-related impacts, risks and opportunities In chapter ESRS 2: Description of the processes to identify and assess material climate-related impacts, risks and opportunities E1-2 E1-3 E1-4 E1-5 E1-6 E1-7 E1-8 Policies related to climate change mitigation and adaptation Actions and resources in relation to climate change policies Actions and resources Targets related to climate change mitigation and adaptation Objectives Energy consumption and mix Gross Scopes 1, 2, 3 and Total GHG emissions GHG removals and GHG mitigation projects ﬁnanced through carbon credits GHG removals and GHG mitigation projects ﬁnanced through carbon credits (if applicable) Internal carbon pricing Internal carbon pricing (if applicable) RHÖN-KLINIKUM AG | Annual Report 2024 72

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement List of material disclosure requirements (DR) E5 – Resource use and circular economy Section (only when header is different and only when chapter indicated with different chapter) ESRS 2 IRO-1-E5 Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities In chapter ESRS 2: Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities E5-1 E5-2 E5-3 E5-4 E5-5 Policies related to resource use and circular economy Actions and resources Targets related to resource use and circular economy Objectives Resource inﬂow Resource outﬂows S1 – Own workforce ESRS 2 SBM-2-S1 Interests and views of stakeholders In chapter ESRS 2: Interests and views of stakeholders ESRS 2 SBM-3-S1 Material impacts, risks and opportunities and their interaction with strategy and business model Impacts, risks and opportunities related to the undertaking’s workers Humans rights policy Policies related to terms of employment Policies related to occupational safety and health Policies related to diversity Policies related to undertaking’s workers Processes for engaging with own workers and workers’ representatives about impacts Processes for engaging Processes to remediate negative impacts and channels for own workers to raise concerns Processes to remediate negative impacts and channels for own workers to raise concerns Taking action on material impacts on undertaking’s workers, and approaches to managing material risks and pursuing material opportunities related to undertaking’s workers, and effectiveness of those actions Actions related to terms of employment Actions related to occupational safety and health Actions relating diversity Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities Targets relating to terms of employment Targets related to occupational safety and health Targets related to diversity Characteristics of the Undertaking’s Employees Collective bargaining coverage and social dialogue Diversity metrics Adequate wages Metrics on diversity Health and safety metrics Occupational safety and health metrics Compensation metrics (pay gap and total compensation) Remuneration metrics Incidents, complaints and severe human rights impacts S1-1 S1-2 S1-3 S1-4 S1-5 S1-6 S1-8 S1-9 S1-10 S1-14 S1-16 S1-17 S4 – Consumers and end-users ESRS 2 SBM-2-S4 Interests and views of stakeholders In chapter ESRS 2: Interests and views of stakeholders ESRS 2 SBM-3-S4 Material impacts, risks and opportunities and their interaction with strategy and business model Impacts, risks and opportunities with regard to consumers and end-users S4-1 S4-2 S4-3 Policies related to consumers and end-users Policies related to consumers and end-users Processes for engaging with consumers and end-users about impacts Engaging with consumers and end-users Processes to remediate negative impacts and channels for consumers and end-users to raise concerns Remediation measures and complaints mechanism RHÖN-KLINIKUM AG | Annual Report 2024 73

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement List of material disclosure requirements (DR) Section (only when header is different and only when chapter indicated with different chapter) Taking action on material impacts on consumers and end- users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions and approaches Actions Targets related to managing material negative impacts, advancing pos- itive impacts, and managing material risks and opportunities Objectives S4-4 S4-5 G1 – Business Conduct ESRS 2 GOV-1-G1 The role of the administrative, supervisory and management bodies The role of the administrative, supervisory and management bodies related to the conduct of business ESRS 2 IRO-1-G1 Description of the processes to identify and assess material impacts, risks and opportunities G1-1 G1-2 G1-3 G1-4 G1-6 Business Conduct policies and corporate culture Conduct of business and corporate culture Management of relationships with suppliers Prevention and detection of corruption and bribery Incidents of corruption or bribery Incidents of corruption or bribery Payment practices RHÖN-KLINIKUM AG | Annual Report 2024 74

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement List of data points in cross-cutting and topical standards that derive from other EU legislation Disclosure requirement and related data point SFDR reference (1) Pillar 3 reference (2) Benchmark Regula- tion reference (3) EU climate change law reference (4) Reference to chapter in CSRD Report ESRS 2: GENERAL DISCLOSURES ESRS 2: GENERAL DISCLOSURES ESRS 2: GENERAL DISCLOSURES ESRS 2: GENERAL DISCLOSURES ESRS 2: GENERAL DISCLOSURES ESRS 2: GENERAL DISCLOSURES ESRS 2: GENERAL DISCLOSURES Regulation (EU) 2021/1119, Article 2(1) ESRS E1 CLIMATE CHANGE Article 449a;Regulation (EU) No 575/2013; Commission Implement- ing Regulation (EU) 2022/2453 Tem- plate 1: Banking book – Climate change transition risk: Credit quality of exposures by sector, emissions and residual maturity Article 449a;Regulation (EU) No 575/2013; Commission Implement- ing Regulation (EU) 2022/2453 Tem- plate 3: Banking book – Climate change transition risk: Approxima- tion metrics Delegated Regulation (EU) 2020/1818, Arti- cle12.1 (d) to (g), and Article 12.2 Delegated Regulation (EU) 2020/1818, Article 6 ESRS E1 CLIMATE CHANGE ESRS E1 CLIMATE CHANGE ESRS E1 CLIMATE CHANGE ESRS E1 CLIMATE CHANGE ESRS E1 CLIMATE CHANGE 75 Commission Dele- gated Regulation (EU) 2020/1816 (5), Annex II Delegated Regulation (EU) 2020/1816, Annex II) Delegated Regulation (EU) 2020/1816, Annex II) Delegated Regulation (EU) 2020/1816, Annex II) Delegated Regulation (EU) 2020/1818 (7), An- nex II Delegated Regu- lation (EU) 2020/1816 Art 12 (1) Delegated Regulation (EU) 2020/1818, Annex II Delegated Regula- tion (EU) 2020/1816 Art 12 (1) Article 449a Regulation (EU) No 575/2013; Commission Implement- ing Regulation (EU) 2022/2453 para- graph 6; Table 1: Qualitative infor- mation on Environmental risk and Table 2: Qualitative information on Social risk ESRS 2 GOV-1 Board's gender diversity paragraph 21 (d) Indicator number 13 of Table #1 of Annex 1 ESRS 2 GOV-1 Percentage of board members who are independent paragraph 21 (e) ESRS 2 GOV-4 Statement on due diligence paragraph 30 Indicator number 10 of Table #3 of Annex 1 ESRS 2 SBM-1 Involvement in activities related to fossil fuel activities paragraph 40 (d) i Indicators number 4 Table #1 of Annex 1 ESRS 2 SBM-1 Involvement in activities related to chemical production paragraph 40 (d) ii Indicator number 9 of Table #2 of Annex 1 ESRS 2 SBM-1 Involvement in activities related to controversial weapons paragraph 40 (d) iii Indicator number 14 of Table #1 of Annex 1 ESRS 2 SBM-1 Involvement in activities related to cultivation and production of tobacco paragraph 40 (d) iv ESRS E1-1 Transition plan to reach climate neutrality by 2050 paragraph 14 ESRS E1-1 Undertakings excluded from Paris-aligned Benchmarks paragraph 16 (g) ESRS E1-4 THG-Emission reduc- tion targets paragraph 34 Indicator number 4 of Table #2 of Annex 1 ESRS E1-5 Energy consumption from fossil sources disaggregated by sources (only high climate im- pact sectors) paragraph 38 Indicator number 5 Table #1 and Indica- tor n. 5 Table #2 of Annex 1 ESRS E1-5 Energy consumption and mix paragraph 37 ESRS E1-5 Energy intensity associated with activities in high climate impact sectors paragraphs 40 to 43 Indicator number 5 of Table #1 of Annex 1 Indicator number 6 of Table #1 of Annex 1 RHÖN-KLINIKUM AG | Annual Report 2024

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Disclosure requirement and related data point SFDR reference (1) Pillar 3 reference (2) Benchmark Regula- tion reference (3) EU climate change law reference (4) ESRS E1-6 Gross Scope 1, 2, 3 and Total GHG emissions paragraph 44 Indicators number 1 and 2 Table #1 of Annex 1 ESRS E1-6 Gross GHG emissions intensity paragraphs 53 to 55 Indicators number 3 Table #1 of Annex 1 Article 449a;Regulation (EU) No 575/2013; Commission Implement- ing Regulation (EU) 2022/2453 Tem- plate 1: Banking book – Climate change transition risk: Credit quality of exposures by sector, emissions and residual maturity Article 449a of Regulation (EU) No 575/2013; Commission Implement- ing Regulation (EU) 2022/2453 Tem- plate 3: Banking book – Climate change transition risk: Approxima- tion metrics Indicator number 8 Table #1 of Annex 1 Indicator number 2 Table #2 of Annex 1 Indicator number 1 Table #2 of Annex 1 Indicator number 3 Table #2 of Annex 1 Indicator number 7 of Table #2 of Annex 1 Indicator number 8 of Table #2 of Annex 1 Indicator number 12 of Table #2 of Annex 1 Indicator number 6,2 of Table #2 of Annex 1 ESRS E1-7 GHG removals and carbon credits paragraph 56 ESRS E1-9 Exposure of the bench- mark portfolio to climate-related physical risks paragraph 66 ESRS E1-9 Disaggregation of mon- etary amounts by acute and chronic physical risk paragraph 66 (a) ESRS E1-9 Location of signiﬁ- cant assets at material physical risk paragraph 66 (c) ESRS E1-9 Breakdown of the car- rying value of its real estate assets by energy-efﬁciency classes para- graph 67 (c). ESRS E1-9 Degree of exposure of the portfolio to climate- related opportunities paragraph 69 ESRS E2-4 Amount of each pollu- tant listed in Annex II of the E- PRTR Regulation (European Pollu- tant Release and Transfer Regis- ter) emitted to air, water and soil, paragraph 28 ESRS E3-1 Water and marine re- sources paragraph 9 ESRS E3-1 Special policy ESRS E3-1 Sustainable oceans and seas paragraph 14 ESRS E3-4 Total water recycled and reused paragraph 28 (c) RHÖN-KLINIKUM AG | Annual Report 2024 Delegated Regulation (EU) 2020/1818, Article 5(1), 6 and 8(1) Delegated Regulation (EU) 2020/1818, Article 8(1) Delegated Regulation (EU) 2020/1818, Annex II Delegated Regula- tion (EU) 2020/1816 Annex II Article 449a Regulation (EU) No 575/2013; Commission Implement- ing Regulation (EU) 2022/2453 para- graphs 46 and 47; Template 5: Bank- ing book – Climate change physical risk: Exposures subject to physical risk Article 449a Regulation (EU) No 575/2013; Commission Implement- ing Regulation (EU) 2022/2453 para- graph 34; Template 2: Banking book – Climate change transition risk: Loans collateralised by immovable property – energy efﬁciency of collateral Delegated Regulation (EU) 2020/1818, Annex II) Reference to chapter in CSRD Report ESRS E1 CLIMATE CHANGE ESRS E1 CLIMATE CHANGE Regulation (EU) 2021/1119, Article 2(1) ESRS E1 CLIMATE CHANGE Omitted pursu- ant to ESRS 1 An- nex C Omitted pursu- ant to ESRS 1 An- nex C Omitted pursu- ant to ESRS 1 An- nex C Omitted pursu- ant to ESRS 1 An- nex C Not material Not material Not material Not material Not material 76

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Disclosure requirement and related data point SFDR reference (1) Pillar 3 reference (2) Benchmark Regula- tion reference (3) EU climate change law reference (4) ESRS E3-4 Total water consump- tion in m3 per net revenue on own operations paragraph 29 Indicator number 6,1 of Table #2 of Annex 1 ESRS 2 – SBM-3 – E4 paragraph 16 (a) i ESRS 2 – SBM-3 – E4 paragraph 16 (b) ESRS 2 – SBM-3 – E4 paragraph 16 (c) Indicator number 7 of Table #1 of Annex 1 Indicator number 10 of Table #2 of Annex 1 Indicator number 14 of Table #1 of Annex 2 ESRS E4-2 Sustainable land / agriculture practices or policies paragraph 24 (b) Indicator number 11 of Table #2 of Annex 1 ESRS E4-2 Sustainable oceans /seas practices or policies paragraph 24 (c) ESRS E4-2 Policies to address deforestation paragraph 24 (d) ESRS E5-5 Non-recycled waste paragraph 37 (d) ESRS E5-5 Hazardous waste and radioactive waste paragraph 39 Indicator number 12 of Table #2 of Annex 1 Indicator number 15 of Table #2 of Annex 1 Indicator number 13 of Table #1 of Annex 2 Indicator number 9 of Table #1 of Annex 1 ESRS 2 SBM3 – S1 Risk of incidents of forced labour paragraph 14 (f) Indicator number 13 Table #3 of Annex I ESRS 2 SBM3 – S1 Risk of incidents of child labour paragraph 14 (g) Indicator number 12 Table #3 of Annex I ESRS S1-1 Human rights policy commitments paragraph 20 Indicator number 9 Table #3 of Annex I and Indicator num- ber 11 Table #1 of Annex I ESRS S1-1 Due diligence policies on issues addressed by the funda- mental International Labor Organ- isation Conventions 1 to 8, para- graph 21 ESRS S1-1 Processes and measures for preventing trafﬁck- ing in human beings paragraph 22 Indicator number 11 Table #3 of Annex I ESRS S1-1 Workplace accident prevention policy or management system paragraph 23 Indicator number 1 Table #3 of Annex I ESRS S1-3 Grievance/complaints handling mechanisms paragraph 32 (c) ESRS S1-14 Number of fatalities and number and rate of work-re- lated accidents paragraph 88 (b) and (c) Indicator number 5 Table #3 of Annex I Indicator number 2 Table #3 of Annex I RHÖN-KLINIKUM AG | Annual Report 2024 Delegated Regulation (EU) 2020/1816, Annex II) Delegated Regulation (EU) 2020/1816, Annex II) Reference to chapter in CSRD Report Not material Not material Not material Not material Not material Not material Not material E5 – Resource use and circular economy E5 – Resource use and circular economy S1 – Own work- force S1 – Own work- force S1 – Own work- force S1 – Own work- force S1 – Own work- force S1 – Own work- force S1 – Own work- force S1 – Own work- force 77

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Disclosure requirement and related data point SFDR reference (1) Pillar 3 reference (2) Benchmark Regula- tion reference (3) EU climate change law reference (4) ESRS S1-14 Number of days lost to injuries, accidents, fatalities or illness paragraph 88 (e) Indicator number 3 Table #3 of Annex I ESRS S1-16 Unadjusted gender pay gap paragraph 97 (a) Indicator number 12 Table #1 of Annex I ESRS S1-16 Excessive CEO pay ratio paragraph 97 (b) Indicator number 8 Table #3 of Annex I ESRS S1-17 Incidents of discrimi- nation paragraph 103 (a) Indicator number 7 Table #3 of Annex I ESRS S1-17 Non-respect of UNGPs on Business and Human Rights and OECD guidelines paragraph 104 (a) Indicator number 10 Table #1 of Annex I and Indicator num- ber 14 Table #3 of Annex I ESRS 2 SBM3 – S2 Signiﬁcant risk of child labour or forced labour in the value chain paragraph 11 (b) Indicators number 12 and n. 13 Table #3 of Annex I ESRS S2-1 Human rights policy commitments paragraph 17 ESRS S2-1 Policies related to value chain workers paragraph 18 Indicator number 9 Table #3 and Indica- tor n. 11 Table #1 of Annex 1 Indicators number 11 and 4 Table #3 of Annex 1 ESRS S2-1 Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines paragraph 19 Indicator number 10 of Table #1 of Annex 1 ESRS S2-1 Due diligence policies on issues addressed by the funda- mental International Labor Organ- isation Conventions 1 to 8, para- graph 19 ESRS S2-4 Human rights issues and incidents connected to its up- stream and downstream value chain paragraph 36 ESRS S3-1 Human rights commit- ments paragraph 16 ESRS S3-1 Non-respect of UNGPs on Business and Human Rights, ILO principles or OECD guidelines paragraph 17 ESRS S3-4 Human rights issues and incidents paragraph 36 ESRS S4-1 Policies related to con- sumers and end-users paragraph 16 Indicator number 14 of Table #1 of Annex 3 Indicator number 9 Table #3 and Indicator n. 11 Table #1 of Annex 1 Indicator number 10 of Table #1 of Annex 1 Indicator number 14 of Table #1 of Annex 3 Indicator number 9 Table #3 and Indica- tor n. 11 Table #1 of Annex 1 RHÖN-KLINIKUM AG | Annual Report 2024 Delegated Regulation (EU) 2020/1816, Annex II) Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818, Art 12 (1) Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818, Art 12 (1) Delegated Regulation (EU) 2020/1816, Annex II) Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818, Art 12 (1) Reference to chapter in CSRD Report S1 – Own work- force S1 – Own work- force S1 – Own work- force S1 – Own work- force S1 – Own work- force Not material Not material Not material Not material Not material Not material Not material Not material Not material ESRS S4: Con- sumers and end- users 78

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Disclosure requirement and related data point SFDR reference (1) Pillar 3 reference (2) Benchmark Regula- tion reference (3) EU climate change law reference (4) ESRS S4-1 Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines paragraph 17 ESRS S4-4 Human rights issues and incidents paragraph 35 Indicator number 10 of Table #1 of Annex 1 Indicator number 14 of Table #1 of Annex 3 ESRS G1-1 United Nations Con- vention against Corruption para- graph 10 (b) Indicator number 15 of Table #3 of Annex 1 ESRS G1-1 Protection of whistle- blowers paragraph 10 (d) Indicator number 6 of Table #1 of Annex 3 ESRS G1-4 Fines for violation of anticorruption and anti-bribery laws paragraph 24 (a) Indicator number 17 of Table #3 of Annex 1 ESRS G1-4 Standards of anti-cor- ruption and anti- bribery para- graph 24 (b) Indicator number 16 of Table #3 of Annex 1 Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818, Art 12 (1) Delegated Regulation (EU) 2020/1816, Annex II) Reference to chapter in CSRD Report ESRS S4: Con- sumers and end- users ESRS S4: Con- sumers and end- users G1 Conduct of business G1 Conduct of business G1 Conduct of business G1 Conduct of business RHÖN-KLINIKUM AG | Annual Report 2024 79

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement 2. Environmental information As a company operating in the healthcare sector, RHÖN carries re- sponsibility. This responsibility extends not only to our patients and employees but also to the environment and the living conditions for coming generations. That is because of the close relationship of people’s health with the conditions in which they live. RHÖN is fo- cused on reducing the negative effects of its business activity on the environment and climate and making a contribution towards pro- tecting the environment and mitigating the effects of climate change. RHÖN’s focus is on three key areas: energy consumption and climate change mitigation, minimising waste, and climate change adaptation. DISCLOSURES PURSUANT TO ARTICLE 8 OF REGULATION 2020/852 (TAXONOMY REGULATION) Reporting according to EU taxonomy With the European Green Deal, the European Union (EU) has set the goal of achieving climate neutrality by 2050. One element of the ac- tion plan developed for this is Regulation (EU) 2020/852 (EU Taxon- omy Regulation), which serves as a classiﬁcation system for envi- ronmentally sustainable economic activities and aims at diverting capital ﬂows in the long term into sustainable investments. Under the new EU Taxonomy Regulation, RHÖN-KLINIKUM AG is re- quired to publish data on revenues (REV), capital expenditure (CapEx) and operating expenditure (OpEx) which relate to environ- mentally sustainable economic activities. Pursuant to Article 3 of the EU Taxonomy Regulation, economic ac- tivities are deemed to be environmentally sustainable and taxon- omy-aligned where such activities contribute substantially to one or more environmental objectives, do not signiﬁcantly harm any of the other environmental objectives, and meet the requirements for compliance with the minimum social safeguards. The Company is required to report, in addition to the degree of taxonomy eligibility, also on the extent of taxonomy alignment by the identiﬁed eco- nomic activities. The following section likewise highlights that the EU has deﬁned technical screening criteria for environmental objec- tives 1 to 6 of the EU Taxonomy Regulation, and that environmental objectives 3 to 6 for the ﬁrst time were required to be checked for taxonomy compliance. Taxonomy-eligible economic activities To identify the taxonomy-eligible economic activities, an impact analysis was already performed in the previous years and, building on the same, a determination of the taxonomy-eligible economic activities of RHÖN. On this basis, we updated the impact analysis for 2024 in a working group made up of numerous specialist depart- ments and representatives from our subsidiaries. All hospital sites were included in the process of review for substantial taxonomy-el- igible economic activities. The taxonomy-eligible economic activities for 2024 identiﬁed by the analysis are set out below. As in the previous year, they related to environmental objective 1 “climate change mitigation”. ECONOMIC ACTIVITY No. Economic activity Type of economic activity CCM 3.3 Creation of low-carbon transportation technologies Hybrid vehicles CCM 4.29 Electricity generation from fossil gaseous fuels Cogeneration plants (CHPs) High-efﬁciency co-generation of heat/cool and power from fossil gaseous fuels Construction of new buildings Renovation of existing buildings CCM 4.30 CCM 7.1 CE 3.1 CCM 7.2 CE 3.2 CCM 7.3 Installation, maintenance and re- pair of energy-efﬁcient equipment Cogeneration plants (CHPs) Construction of new paediat- ric and juvenile psychiatry clinic at Marburg site incl. refurbishment of residen- tial building at Bad Neustadt site Installation and replacement of energy-efﬁcient light sources; installation of air conditioning system Installation, maintenance and repair of charging stations for electric vehicles in buildings (and on parking spaces belonging to buildings) Charging stations for electric vehicles Data processing, hosting and activities associated therewith Data centres CCM 7.4 CCM 8.1 RHÖN-KLINIKUM AG | Annual Report 2024 80

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Taxonomy-aligned economic activities For the review of taxonomy compliance, the following approach was taken: – – Review of compliance with the technical screening criteria with regard to each economic activity classiﬁed as taxonomy- eligible. Review of fulﬁlment of the do-no-signiﬁcant-harm (DNSH) criteria as well as the requirements for minimum social safe- guards. For these reviews the following statements apply: – – – RHÖN is required to show exclusively CapEx and OpEx associ- ated with the purchase of products from taxonomy-aligned and taxonomy-eligible economic activities and individual measures which enable the target activities to become low- carbon or lead to greenhouse gas reductions. For that reason the compliance review must already be carried out at the supplier level. Such review also covers the minimum safe- guards. RHÖN in particular supports the SME segment. As a general rule, it therefore procures its services and goods in the con- struction area from smaller, local businesses. These busi- nesses were not always able to show compliance with the minimum social safeguards referred to in Article 3(c) EU Tax- onomy Regulation. As far as possible, the minimum social safeguards were assessed with the help of a digital analysis platform. In addition to the degree of taxonomy eligibility, the degree of taxonomy conformity of the identiﬁed economic activities was likewise determined and presented using the mandatory templates. To avoid double counting, plausibility tests were performed when preparing the CapEx and OpEx key perfor- mance indicators. For example, in the area of construction ex- penditures new construction projects were viewed separate from refurbishment projects and individual measures. The key performance indicators are based on the accounting methods used in ﬁnancial reporting. In the event of uncer- tainties regarding the interpretation of terms and expressions used in the EU Taxonomy Regulation and in the Delegated Acts, the additional publications of the EU Commission in the form of FAQs and also the “Questions and Answers” pub- lished by the Institute of Public Auditors in Germany (IDW) were used as orientation. RHÖN-KLINIKUM AG | Annual Report 2024 Turnover KPI As in the previous year, no revenues were identiﬁed for the Group of RHÖN-KLINIKUM AG for ﬁnancial year 2024 on the basis of the crite- ria list which are associated with a taxonomy-eligible economic ac- tivity. PROPORTION OF TURNOVER/TOTAL TURNOVER % CCM CCA WTR CE PPC BIO Taxonomy-aligned per objective Taxonomy-eligible per objective – – – – – – – – – – – – – – 81

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Economic activities A. TAXONOMY-ELIGIBLE ACTIVITIES A.1. Environmentally sustainable activities (Taxonomy-aligned) Turnover of environmentally sustainable activities (Taxonomy-aligned) (A.1) o.w. enabling activity (E) of which transitional activity (T) A.2. Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) Turnover of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2) Total (A.1 + A.2) B. TAXONOMY-NON-ELIGIBLE ACTIVITIES Turnover of Taxonomy-non-eligible activities TOTAL (A + B) RHÖN-KLINIKUM AG | Annual Reportt 2024 Criteria for a substantial contribution DNSH-Criteria Codes Absolute turnover Proportion of turnover Climate change mitigation climate change adaptation Water and ma- rine resources Circular economy Pollution Biodiversity and ecosystems climate change adaptation Water and ma- rine resources Circular economy Pollution Biodiversity and ecosys- tems Minimum Safeguards Category (enabling activities) Category (transitional) activities) – – – – - – – € 0 0 0 0 0 % 0.0 0.0 0.0 0.0 0.0 1,595,619,000 1,595,619,000 100.0 100.0 Y; N; N/EL Y; N; N/EL Y; N; N/EL Y; N; N/EL Y; N; N/EL Y; N; N/EL Y/N Y/N Y/N Y/N Y/N Y/N – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – E – – – T – – – 82

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement CapEx KPI The basis of calculating (denominator) the capital expenditures in- cludes additions of property, plant and equipment and intangible assets as well as rights of use in accordance with IFRS 16 before de- preciation/amortisation and any revaluations for the ﬁnancial year. The CapEx KPI, pursuant to Annex I 1.1.2.2 of Delegated Regulation (EU) 2021/2178 indicates the proportion (numerator) of capital ex- penditure that is either (a) associated with a taxonomy-aligned eco- nomic activity (b), part of a plan to expand or achieve environmen- tally sustainable economic activity (CapEx plan), or (c) associated with the purchase of products and services output by taxonomy- aligned economic activities. For ﬁnancial year 2024, RHÖN-KLINIKUM AG reports 20.6% taxon- omy-eligible CapEx (previous year: 25.1%) and 0.4% taxonomy- aligned CapEx (previous year 1.4%), all of which fall under category (c). PROPORTION OF CapEx/TOTAL CapEx % CCM CCA WTR CE PPC BIO Taxonomy- aligned per objective Taxonomy- eligible per objective – 0.4 – – – – – – 20.6 – – 17.3 – – RHÖN-KLINIKUM AG | Annual Report 2024 83

Criteria for a substantial contribution DNSH criteria Absolute CapEx Propor- tion of Capex € % Codes Climate change mitiga- tion Y; N; N/EL climate change adaptation Water and marine resources Y; N; N/EL Y; N; N/EL Circular economy Y; N; N/EL Biodiversity and ecosys- tems Y; N; N/EL Pollution Y; N; N/EL Climate change mitiga- tion Y/N climate change adaptation Water and ma- rine resources Circular economy Pollution Biodiversity and ecosys- tems Minimum Safe- guards Taxonomy-aligned or Taxonomy-eligible pro- portion of Capex, year N-1 Category (ena- bling activities) Y/N Y/N Y/N Y/N Y/N Y/N % A.2. Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) EL; N/EL EL; N/EL EL; N/EL EL; N/EL EL; N/EL EL; N/EL GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Economic activities A. TAXONOMY-ELIGIBLE ACTIVITIES A.1. Environmentally sustainable activities (Taxonomy-aligned) Creation of low-carbon transportation technologies Collection and transport of non-hazardous waste in fractions sorted at the point of collection Installation, maintenance and repair of energy-efﬁcient equipment Installation, maintenance and repair of charg- ing stations for electric vehicles in buildings (and on parking spaces belonging to buildings) Installation, maintenance and repair of technologies for renewable energies 3.3 5.5 7.3 7.4 7.6 CapEx of environmentally sustainable activities (Taxonomy-aligned) (A.1.) o.w. enabling activity (E) of which transitional activity (T) 3.3 Creation of low-carbon transportation technologies 4.29 Electricity generation from fossil gaseous fuels High-efﬁciency co-generation of heat/cool and power from fossil gaseous fuels 4.30 7.1 Construction of new buildings 7.2 Renovation of existing buildings Installation, maintenance and repair of energy-efﬁcient equipment Installation, maintenance and repair of charg- ing stations for electric vehicles in buildings (and on parking spaces belonging to buildings) Installation, maintenance and repair of technologies for renewable energies Data processing, hosting and activities associated therewith 7.3 7.4 7.6 8.1 RHÖN-KLINIKUM AG | Annual Reportt 2024 CCM 3.3 CCM 5.5 0 0 CCM 7.3 315,380 CCM 7.4 CCM 7.6 CCM 7.3 CCM 7.3 0 0 315,380 315,380 0 0.0 0.0 0.4 0.0 0.0 0.4 0.4 0.0 Y Y Y Y Y - - N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL - - – – – – – – – – CCM 3.3 CCM 4.29 333,259 906,229 CCM 4.30 824,373 CCM 7.1 CE 3.1 CCM 7.2 CE 3.2 0.5 1.2 1.1 0.1 71,535 12,649,580 17.2 CCM 7.3 105,833 0.1 CCM 7.4 2,160 CCM 7.6 0 CCM 8.1 276,946 0.0 0.0 0.4 EL EL EL EL EL EL EL EL EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL EL EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL – – – – Y Y Y Y Y Y - - - - Y Y - - - Y - Y - - Y - - - - Y Y Y Y Y 0.2 0.1 1.1 0.0 0.0 1.4 1.3 0.0 0.0 2.3 2.3 2.9 17.6 0.0 0.0 0.0 0.0 E E E E E E Category (tran- sitional) activi- ties) T T 84

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Economic activities CapEx of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2) Total (A.1 + A.2) B. TAXONOMY-NON-ELIGIBLE ACTIVITIES Codes CCM 3.3 CCM 4.29 CCM 4.30 CCM 7.1 CCM 7.2 CCM 7.3 CCM 7.4 CCM 7.6 CCM 8.1 CCM 3.3 CCM 4.29 CCM 4.30 CCM 7.1 CCM 7.2 CCM 7.3 CCM 7.4 CCM 7.6 CCM 8.1 15,169,915 20.6 - - - - - - 15,485,295 21.1 – – – – – – Criteria for a substantial contribution DNSH criteria Absolute CapEx Propor- tion of Capex € % Climate change mitiga- tion Y; N; N/EL climate change adaptation Water and marine resources Y; N; N/EL Y; N; N/EL Circular economy Y; N; N/EL Biodiversity and ecosys- tems Y; N; N/EL Pollution Y; N; N/EL Climate change mitiga- tion Y/N climate change adaptation Water and ma- rine resources Circular economy Pollution Biodiversity and ecosys- tems Minimum Safe- guards Taxonomy-aligned or Taxonomy-eligible pro- portion of Capex, year N-1 Category (ena- bling activities) Category (tran- sitional) activi- ties) Y/N Y/N Y/N Y/N Y/N Y/N % E T CapEx of Taxonomy-non-eligible activities (B) 57,992,541 78.9 CCM 3.3 CCM 4.29 CCM 4.30 CCM 7.1 CCM 7.2 CCM 7.3 CCM 7.4 CCM 7.6 CCM 8.1 73,477,836 100.0 TOTAL (A + B) RHÖN-KLINIKUM AG | Annual Reportt 2024 25.1 26.5 85

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement OpEx KPI The underlying (numerator) operating expenditures result among other things from the direct, non-recognised costs associated with research and development, building refurbishment measures, short-term leases, maintenance and repairs. The OpEx KPI, pursuant to Annex I 1.1.3.2 of Delegated Regulation (EU) 2021/2178 indicates the proportion (numerator) of business ex- penditure that is either (a) associated with a taxonomy-aligned eco- nomic activity (b), part of a plan to expand or achieve environmen- tally sustainable economic activity (CapEx plan), or (c) associated with the purchase of products and services output by taxonomy- aligned economic activities. For ﬁnancial year 2024, RHÖN-KLINIKUM AG reports 19.7% taxon- omy-eligible OpEx (previous year: 19.9%) and 1.0% taxonomy- aligned OpEx (previous year: 0.8%). PROPORTION OF OpEx/TOTAL OpEx % CCM CCA WTR CE PPC BIO Taxonomy- aligned per objective Taxonomy- eligible per objective – 1.0 – – – – – – 19.7 – – 18.4 – – RHÖN-KLINIKUM AG | Annual Report 2024 86

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Economic activities Codes A. TAXONOMY-ELIGIBLE ACTIVITIES A.1. Environmentally sustainable activities (Taxonomy-aligned) Creation of low-carbon transporta- tion technologies Installation, maintenance and repair of energy-efficient equipment Installation, maintenance and re- pair of charging stations for electric vehicles in buildings (and on park- ing spaces belonging to buildings) 3.3 7.3 7.4 OpEx of environmentally sustainable activities (Taxonomy-aligned) (A.1) o.w. enabling activity (E) of which transitional activity (T) € 0 CCM 3.3 CCM 7.3 686,218 CCM 7.4 CCM 7.3 CCM 7.4 CCM 7.3 CCM 7.4 45,030 731,248 731,248 0 0.0 0.9 0.1 1.0 1.0 0.0 Y Y Y - - N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL - - - - - - - - - - A.2. Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) 3.3 Creation of low-carbon transporta- tion technologies Electricity generation from fossil gaseous fuels 4.29 High-efﬁciency co-generation of heat/cool and power from fossil gaseous fuels 4.30 CCM 3.3 28,290 CCM 4.29 257,100 CCM 4.30 257,100 0 0.3 0.3 7.2 Renovation of existing buildings Installation, maintenance and repair of energy-efficient equipment 7.3 CCM 7.2 CE 3.2 13,738,329 18.4 CCM 7.3 473,127 0.6 OpEx of Taxonomy-eligible but not en- vironmentally sustainable activities (not Taxonomy-aligned activities) (A.2) Total (A.1 + A.2) B. TAXONOMY-NON-ELIGIBLE ACTIVITIES CCM 3.3 CCM 4.29 CCM 4.30 CCM 7.2 CCM 7.3 CCM 3.3 CCM 4.29 CCM 4.30 CCM 7.2 CCM 7.3 CCM 7.4 14,753,946 19.7 15,485,194 20.7 OpEx of Taxonomy-non-eligible activities (B) 59,359,317 79.3 CCM 3.3 CCM 4.29 CCM 4.30 CCM 7.2 CCM 7.3 CCM 7.4 74,844,511 100.0 TOTAL (A + B) RHÖN-KLINIKUM AG | Annual Reportt 2024 EL; N/EL EL; N/EL EL; N/EL EL; N/EL EL; N/EL EL; N/EL EL EL EL EL EL – – N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL EL N/EL N/EL N/EL N/EL N/EL N/EL N/EL – – – – – – – – – – Absolute OpEx Proportion of OpEx Climate change mitigation climate change adaptation Water and marine resources Biodiversity and ecosystems Climate change mitigation climate change adaptation Water and ma- rine resources Circular economy Pollution Biodiversity and ecosystems Minimum Safeguards Taxonomy-aligned or Taxonomy-eligible pro- portion of OpEx, year N-1 Category (ena- bling activities) Category (tran- sitional) activi- ties) Criteria for a substantial contribution DNSH criteria % Y; N; N/EL Y; N; N/EL Y; N; N/EL Y; N; N/EL Y/N Y/N Y/N Y/N Y/N Y/N Y/N % Circular economy Y; N; N/EL Pollution Y; N; N/EL - - - Y Y Y Y - - Y - - Y Y - Y - - Y Y Y 0.0 0.8 0.0 0.8 0.8 0.0 0.0 0.4 0.4 19.2 0.0 19.9 20.7 21 E E E E E T T 87

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Template 1 refers to CapEx and OpEx Template 1 Nuclear and fossil gas related activities Ob- jec- tives Nuclear energy related activities The undertaking is active in the ﬁeld of research, development, demonstration and use of innovative electricity generation facilities which – with minimum waste produced from the fuel cycle – generate energy from nuclear processes, ﬁnances such activities or has exposure associated with such activities. The undertaking is active in the construction and safe operation of new nuclear facilities for generating electricity or process heat – also for district heating or industrial processes such as hydrogen production – as well as in safety-related improvements of such facilities using the best available technologies, ﬁnances such activities or has exposure associated with such activities. The undertaking is active in the safe operation of existing nuclear facilities for generating electricity or process heat – also for district heating or industrial processes such as hydrogen production – as well as in safety-related improvements of such facilities, ﬁnances such activities or has exposure associated with such activities. 1 2 3 Ob- jec- tives Fossil gas related activities The undertaking is active in the construction or operation of facilities for generating electricity from fossil gaseous fuels, ﬁnances such activities or has exposure associated with such activities. The undertaking is active in the construction, modernisation and operation of facilities for combined cooling heat and power generation from fossil gaseous fuels, ﬁnances such activities or has exposure associated with such activities. The undertaking is active in the construction, modernisation and operation of heat production facilities which generate heating/cooling from fossil gaseous fuels, ﬁnances such activities or has exposure associated with such activities. 4 5 6 No No No Yes Yes No Template 4 Taxonomy-eligible, but not Taxonomy-aligned economic activities (CapEx) Objectives Economic activity Amount Percentage 1. 2. 3. 4. 5. 6. 7. 8. Amount and proportion of Taxonomy-eligible, but not Taxonomy-aligned economic activity pursuant to section 4.26 of Annexes I and II of Delegated Regulation (EU) 2021/2139 in the denominator of the KPI CapEX Amount and proportion of Taxonomy-eligible, but not Taxonomy-aligned economic activity pursuant to section 4.27 of Annexes I and II of Delegated Regulation (EU) 2021/2139 in the denominator of the KPI CapEx Amount and proportion of Taxonomy-eligible, but not Taxonomy-aligned economic activity pursuant to section 4.28 of Annexes I and II of Delegated Regulation (EU) 2021/2139 in the denominator of the KPI CapEx Amount and proportion of Taxonomy-eligible, but not Taxonomy-aligned economic activity pursuant to section 4.29 of Annexes I and II of Delegated Regulation (EU) 2021/2139 in the denominator of the KPI CapEx Amount and proportion of Taxonomy-eligible, but not Taxonomy-aligned economic activity pursuant to section 4.30 of Annexes I and II of Delegated Regulation (EU) 2021/2139 in the denominator of the KPI CapEx Amount and proportion of Taxonomy-eligible, but not Taxonomy-aligned economic activity pursuant to section 4.31 of Annexes I and II of Delegated Regulation (EU) 2021/2139 in the denominator of the KPI CapEx Amount and proportion of other Taxonomy-eligible, but not Taxonomy-aligned economic activities not speciﬁed in lines 1 to 6 in the denominator of the KPI CapEx Total amount and proportion of Taxonomy-eligible, but not Taxonomy-aligned economic activities in the denominator of the KPI CapEx N/A N/A N/A €0.9 m €0.8 m N/A N/A N/A N/A 6.0% 5.4% N/A €13.4 m 88.6% €15.1 m 100.0% RHÖN-KLINIKUM AG | Annual Report 2024 88

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Template 5 Taxonomy-non-eligible economic activities (CapEx) Objectives Economic activity Amount Percentage Amount and proportion of Taxonomy-non-eligible activity speciﬁed in line 1 of Template 1 pursuant to section 4.26 of Annexes I and II of Delegated Regulation (EU) 2021/2139 in the denominator of the CapEX Amount and proportion of Taxonomy-non-eligible activity speciﬁed in line 1 of Template 1 pursuant to section 4.27 of Annexes I and II of Delegated Regulation (EU) 2021/2139 in the denominator of the CapEX Amount and proportion of Taxonomy-non-eligible activity speciﬁed in line 1 of Template 1 pursuant to section 4.28 of Annexes I and II of Delegated Regulation (EU) 2021/2139 in the denominator of the CapEX Amount and proportion of Taxonomy-non-eligible activity speciﬁed in line 1 of Template 1 pursuant to section 4.29 of Annexes I and II of Delegated Regulation (EU) 2021/2139 in the denominator of the CapEX Amount and proportion of Taxonomy-non-eligible activity speciﬁed in line 1 of Template 1 pursuant to section 4.30 of Annexes I and II of Delegated Regulation (EU) 2021/2139 in the denominator of the CapEX Amount and proportion of Taxonomy-non-eligible activity speciﬁed in line 1 of Template 1 pursuant to section 4.31 of Annexes I and II of Delegated Regulation (EU) 2021/2139 in the denominator of the CapEX Amount and proportion of other Taxonomy-non-eligible economic activities not speciﬁed in lines 1 to 6 in the denominator of the CapEx Total amount and proportion of Taxonomy-non-eligible economic activities in the denominator of the CapEx N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A €58.0 m 100.0% €58.0 m 100.0% 1. 2. 3. 4. 5. 6. 7. 8. Template 4 Taxonomy-eligible, but not Taxonomy-aligned economic activities (OpEx) Objectives Economic activity Amount Percentage Amount and proportion of Taxonomy-eligible, but not Taxonomy-aligned economic activity pursuant to section 4.26 of Annexes I and II of Delegated Regulation (EU) 2021/2139 in the denominator of the KPI OpEx Amount and proportion of Taxonomy-eligible, but not Taxonomy-aligned economic activity pursuant to section 4.27 of Annexes I and II of Delegated Regulation (EU) 2021/2139 in the denominator of the KPI OpEx Amount and proportion of Taxonomy-eligible, but not Taxonomy-aligned economic activity pursuant to section 4.28 of Annexes I and II of Delegated Regulation (EU) 2021/2139 in the denominator of the KPI OpEx Amount and proportion of Taxonomy-eligible, but not Taxonomy-aligned economic activity pursuant to section 4.29 of Annexes I and II of Delegated Regulation (EU) 2021/2139 in the denominator of the KPI OpEx Amount and proportion of Taxonomy-eligible, but not Taxonomy-aligned economic activity pursuant to section 4.30 of Annexes I and II of Delegated Regulation (EU) 2021/2139 in the denominator of the KPI OpEx Amount and proportion of Taxonomy-eligible, but not Taxonomy-aligned economic activity pursuant to section 4.31 of Annexes I and II of Delegated Regulation (EU) 2021/2139 in the denominator of the KPI OpEx Amount and proportion of other Taxonomy-eligible, but not Taxonomy-aligned economic activities not speciﬁed in lines 1 to 6 in the denominator of the KPI OpEx Total amount and proportion of Taxonomy-eligible, but not Taxonomy-aligned economic activities in the denominator of KPI OpEx N/A N/A N/A €0.3 m €0.3 m N/A N/A N/A N/A 1.7% 1.7% N/A €14.2 m 92.0% €15.5 m 100.0% 1. 2. 3. 4. 5. 6. 7. 8. RHÖN-KLINIKUM AG | Annual Report 2024 89

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Template 5 Taxonomy-non-eligible economic activities (OpEx) Objectives Economic activity Amount Percentage Amount and proportion of Taxonomy-non-eligible activity speciﬁed in line 1 of Template 1 pursuant to section 4.26 of Annexes I and II of Delegated Regulation (EU) 2021/2139 in the denominator of the OpEx Amount and proportion of Taxonomy-non-eligible activity speciﬁed in line 1 of Template 1 pursuant to section 4.27 of Annexes I and II of Delegated Regulation (EU) 2021/2139 in the denominator of the OpEx Amount and proportion of Taxonomy-non-eligible activity speciﬁed in line 1 of Template 1 pursuant to section 4.28 of Annexes I and II of Delegated Regulation (EU) 2021/2139 in the denominator of the OpEx Amount and proportion of Taxonomy-non-eligible activity speciﬁed in line 1 of Template 1 pursuant to section 4.29 of Annexes I and II of Delegated Regulation (EU) 2021/2139 in the denominator of the OpEx Amount and proportion of Taxonomy-non-eligible activity speciﬁed in line 1 of Template 1 pursuant to section 4.30 of Annexes I and II of Delegated Regulation (EU) 2021/2139 in the denominator of the OpEx Amount and proportion of Taxonomy-non-eligible activity speciﬁed in line 1 of Template 1 pursuant to section 4.31 of Annexes I and II of Delegated Regulation (EU) 2021/2139 in the denominator of the OpEx Amount and proportion of other Taxonomy-non-eligible economic activities not speciﬁed in lines 1 to 6 in the denominator of the OpEx Total amount and proportion of Taxonomy-non-eligible economic activities in the denominator of the OpEx N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A €59.4 m 100.0% €59.4 m 100.0% 1. 2. 3. 4. 5. 6. 7. 8. Details on templates RHÖN-KLINIKUM AG operates cogeneration plants (CHPs) to gener- ate electricity and heat from fossil gaseous fuels at its Bad Berka, Bad Neustadt a. d. Saale, Giessen and Marburg sites. The activities in the areas of generating electricity from fossil gaseous fuels as well as operating plants for cogeneration of heat/power from fossil gas- eous fuels were reﬂected in CapEx and OpEx to a non-material ex- tent. There is no taxonomy alignment for CapEx and OpEx as a result of economic activities 4.29 and 4.30. For that reason, the images of Tables 2 and 3 were left out. RHÖN-KLINIKUM AG has no economic activities in the areas of nuclear energy. ESRS E1 CLIMATE CHANGE As a company operating in the healthcare sector, RHÖN carries re- sponsibility. This responsibility applies not only to our patients and employees but also to the environment and the living conditions for coming generations. That is because of the close relationship of people’s health with the conditions in which they live. RHÖN is fo- cused on reducing the negative effects of its business activity on the environment and climate as well as making a contribution towards protecting the environment and mitigating the effects of climate change. RHÖN’s focus is on three key areas: Climate change adap- tation and climate change mitigation and energy. ESRS 2 IRO-1-E1 Impacts, risks and opportunities management RHÖN is well aware of the urgency to adapt to climate change and to take effective climate change mitigation actions to limit global warming to 1.5°. That includes reducing greenhouse gas emissions in its own operations and, just as importantly, in the upstream and downstream value chain including emissions (Scope 1, 2 and 3). Moreover, RHÖN is implementing measures to adapt to climate change aimed at diminishing the potential effects of heat stress through measures such as HVAC optimisation, use of split units or the energy-efﬁcient renewal of facades. In this section, RHÖN explains, among other things: – what climate-relevant transition risks were identiﬁed in the materiality analysis, actions and measures relating to saving energy, – – metrics relating to energy consumption. Climate change-related impacts, risks and opportunities In the materiality analysis carried out in 2024, RHÖN identiﬁed the following topics as material. Climate change adaptation, climate change mitigation and energy. RHÖN-KLINIKUM AG | Annual Report 2024 90

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Information on how RHÖN identiﬁed the material climate-related impacts, risks and opportunities is provided in the section ESRS 2. E1-2 Policies related to climate change mitigation and adaptation For the sustainability matters of climate change adaptation, climate change mitigation and energy, RHÖN has implemented strategies and policies. During preparation of a transition plan at the level of the Asklepios Group, these will be revised and harmonised over the next three years. Climate change adaptation Strategies and policies related to climate change adaptation are to be developed in the transition plan drafting phase. RHÖN is committed to taking responsibility for the environment and is actively working to continuously reduce the environmental risks resulting from its business activity. RHÖN’s current actions in- clude comprehensive environmental and energy management. To strengthen and formalise this commitment, RHÖN is currently de- veloping a transition plan which deﬁnes Group-wide environmental and climate policies. Environmental management RHÖN’s environmental management sets out the framework for im- plementing the ESG strategy related to environmental matters. It is aimed at reducing the negative effects of its business activity on the environment as well as helping to protect the environment and con- tributing to climate change mitigation. The aim of the policy is to prevent the negative impacts and resulting transition risks related to climate change mitigation and adaptation. RHÖN has adopted a comprehensive policy on climate change mit- igation and adaptation which is focused on material sustainability matters. The overall objective of the policy is to signiﬁcantly reduce the Company’s CO₂ emissions while at the same time strengthening its resilience to the impacts of climate change. This is to be achieved through both measures to prevent emissions and adaptive strate- gies to minimise climate-related risks. The policy is aimed at reduc- ing the Company’s own impact on the environment, in particular through use of more energy-efﬁcient technologies and greater use of renewable energies in the Companies processes. A major risk considered in the policy is a potential increase in the effects of cli- mate change, such as extreme weather events (e.g. heat waves) that might disrupt business operations. At the same time, the Company is adopting sustainable innovations and strengthening its position on the market in the area of climate change mitigation to realise op- portunities to beneﬁt from the increasing social and policy require- ments. The technical heads of the hospital sites are continuously monitoring environmental management to ensure a sustainable and efﬁcient conduct of business. The monitoring process includes regularly evaluating CO₂ emissions by monitoring energy consump- tion data and implementing speciﬁc climate change mitigation pro- jects. Moreover, sustainability metrics are regularly reviewed to identify progress and any need for adjustment measures. The data gathered are checked for anomalies and deviations and compared with other data. As part of the transition plan phase-model tracking, the Board of Management each year monitors reduction target for CO₂ emissions. Responsibility for implementation and monitoring lies with an interdisciplinary team made up of experts on climate change mitigation, environmental management and business man- agement. This includes the technical departments of the hospital sites, external consultants and the ESG department. Given RHÖN’s decentralised structure, the implementation of environmental management is ﬁrmly established in the technical and medical- technical departments at the respective hospital sites. They man- age the operation of all technical and medical-technical systems and equipment, plan and monitor energy consumption, identify potential for reductions and implement measures in this regard. Their efforts and work are supported by the central ESG department and the energy purchase company of the Group of RHÖN-KLINIKUM AG. The ESG department is responsible for strategic organisation as well as project management. Overall responsibility for environmen- tal management lies with the Board of Management of RHÖN-KLIN- IKUM AG. We continuously report on the transition plan and the pol- icies related to climate change mitigation and adaptation in the CSRD Report and in this way make these accessible to potentially affected stakeholders. The environmental management policy applies to all of RHÖN’s hospital sites. Energy management Hospitals are very energy-intensive as they are required to operate 24 hours a day and to meet strict requirements in terms of climate control and hygiene: climate control equipment consumes large amounts of energy, as do large medical equipment systems such as magnetic resonance imaging (MRI) and computer tomography (CT) units as well as numerous other devices and units which are so im- portant for providing patients with treatment, nursing and care. The increasing pace of digitalisation and expansion of equipment-based medical care is also driving an increasing demand for energy. The aim of energy management is to control the risks of rising energy costs (own operations) and fossil fuelled energy consumption. RHÖN-KLINIKUM AG | Annual Report 2024 91

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Each of the Group’s own hospital sites therefore has a local energy and building management system. Implementing the energy man- agement policy at the hospital level is the responsibility of the re- spective technical departments, which report to the local hospital management boards. The technical departments ensure that all op- erating units of the Group are supplied with energy. In addition to the inpatient and outpatient facilities, that also includes our rehab facilities and auxiliary buildings as well as medical care centres (MVZs) physically located in the hospital buildings. Energy manage- ment of leased medical care centres located outside the hospital building is ensured by an external service provider. At the highest level, energy management is the responsibility of the Board of Man- agement. Energy management is continuously monitored by the technical heads of the hospital sites. They are supported by an interdiscipli- nary team consisting of the energy purchasing department, the ESG department and external consultants. To monitor the processes in the area of energy management, a metering point concept is cur- rently being introduced. A centralised metering point software ena- bles consumption levels (electricity and water) to be monitored and analysed. Moreover, in ﬁnancial year 2025 the hospital sites of the Group of RHÖN-KLINIKUM AG will be externally audited to ISO 50001 (energy management systems). As a healthcare services provider, RHÖN has an energy consumption of more than 110 Gigawatt hours (GWh) per year with its hospital sites and medical care centres, and is therefore required to introduce an energy or environmental man- agement system and to implement corresponding energy efﬁciency measures. For that reason, energy management at affected hospital sites of the Group of RHÖN-KLINIKUM AG are now in the process of being re-oriented towards the energy management system ISO 50001 by July 2025. The results of the energy management system are to be taken into account in the transition plan. A central energy team was formed to implement the project. It is made up of energy managers from the technical departments and the central ESG de- partment. Compliance with ISO 50001 helps optimise the energy management process. As a result of the standardisation, a process monitoring is also being performed in parallel. E1-1 Transition plan for climate change mitigation RHÖN is wholly committed to the Paris climate targets agreed in 2015. Already in previous years, RHÖN implemented various CO2 emissions reduction projects to ensure that the strategy makes a sufﬁcient contribution to limiting global warming to 1.5°C. The tran- sition plan is to be developed within the next three years, keeping in mind the dynamic nature of the transition plan which is not a rigid instrument. In both the development of transition plan and the broadening and deepening of greenhouse gas balancing, RHÖN is identifying decar- bonisation levers to be used to achieve a signiﬁcant reduction in CO2 emissions. RHÖN’s existing transition plan includes a phase concept and will ﬁrst apply to its own operations. Initially, the pe- riod until 2030 was analysed and divided into several phases with measures, reduction paths and investment assumptions. Currently, RHÖN is in the ﬁrst phase of the transition plan covering the years 2024 and 2025. Going forward, periods going beyond that are to be considered. As the transition plan is further developed, the value chain and the related greenhouse gas emissions (Scope 3) are to be analysed in greater detail. With energy audits conducted in recent years, the following levers (Scope 1 and 2) were identiﬁed for decarbonisation of the Com- pany’s own sites: – – – own generation of electricity and heat, purchases of energy from renewable sources, lowering of energy consumption/increasing of energy efﬁ- ciency. In the past, measures were already carried out in these areas. The decarbonisation measures in the transition plan are still being de- veloped and broadened. However, measures already were (and still are being) launched in the ﬁrst phase (2024-2025) of the transition plan. These include for example the partial upgrade to LED technol- ogy, piloting of photovoltaic projects or the renewal of HVAC equip- ment. The speciﬁc reduction targets of the Group of RHÖN-KLINIKUM AG are also being redeveloped in the preparation of the transition plan. Since 2021, RHÖN has moreover reported on revenues, investments and ﬁnancial resources pursuant to EU taxonomy and thus also ful- ﬁls taxonomy requirements of the Corporate Sustainability Report- ing Directive (CSRD) to the required extent. For example, taxonomy- eligible and taxonomy-aligned investment expenditures (CapEx) and operating expenditures (OpEx) will in future be reported to sup- port the transition plan. The existing ESG strategy, in particular revision and re-orientation under the transition plan, is an important part of the general busi- ness strategy and ﬁnancial planning of the Group of RHÖN-KLIN- IKUM AG and is used for the Board of Management’s decision mak- ing. RHÖN-KLINIKUM AG | Annual Report 2024 92

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement E1-4 Targets Currently, RHÖN does not yet have measurable and time-bound tar- gets that may be considered as a control instrument for the material impacts related to climate change adaptation, climate change miti- gation and energy. Under current planning, RHÖN will redevelop and redraft its decarbonisation targets as part of a transition plan being prepared in the coming three years. That said, RHÖN is aiming to lower its average greenhouse gas emissions in its own operations and at all hospital sites, and with that goal in mind is taking numerous measures to achieve energy- efﬁcient and resource-sparing operations of its hospital sites. For example, the Board of Management of RHÖN-KLINIKUM AG already in ﬁnancial year 2024 approved measures to cut some 5,300 tons of CO2 to be implemented in subsequent years. Nevertheless, RHÖN is systematically tracking the effectiveness of its climate change mitigation and adaptation policies to ensure that potential risks as well as opportunities can be continuously as- sessed. In this regard, various methods are used to analyse the sus- tainability-related impacts and continuously optimise measures. To assess and control the measures, RHÖN uses a comprehensive monitoring and control system: implementation of climate mitiga- tion and adaptation measures is supported by a structured control- ling process in which regular status analyses are performed to en- sure compliance with time schedules, resource use and achieve- ment of targets. Responsibility for this lies with the ESG depart- ment. RHÖN also uses a standardised metering system to capture relevant environmental metrics, particularly in the areas of energy consumption and emissions. These metering points allow for a pre- cise review of progress made and help make speciﬁc adjustments. The internal controlling mechanisms include regular audits and re- views of sustainability metrics. The aggregation of energy con- sumption ﬁgures is collected with the help of external experts. In- ternal and external evaluations help to identify deviations early on and to initiate corrective actions where required. Progress made in the implementation of the climate change mitiga- tion policy is measured based on clearly deﬁned targets and indica- tors. Reduction of greenhouse gas emissions is assessed by means of the annual greenhouse gas balance in which all emission sources of RHÖN are recorded. In accordance with the internationally ac- cepted standards of the Greenhouse Gas Protocol, emissions are di- vided into three categories: Scope 1: Direct emissions from own fa- cilities and vehicle. Scope 2: Indirect emissions from purchased en- ergy. Scope 3: all other indirect emissions along the value chain, e.g. from supply chains and business trips. The measurement of pro- gress begins from 2024 (base year). The annual analyses enable RHÖN to identify trends early on, optimise measures and to contin- uously enhance the climate strategy. With this systematic follow-up, RHÖN is ensuring that its climate change mitigation and adaptation policies don’t just set ambitious targets but also achieve measura- ble and sustainable progress. E1-3 Actions and resources Photovoltaic (PV) projects One relevant factor for reducing CO2 emissions is the steady expansion of energy supply from renewable sources. All sites were examined for their photovoltaic projects potential based on a comprehensive site visit with an external energy consult- ant. In addition to our own roof areas, potential was also identiﬁed on parking spaces and parking garages. By imple- menting the PV project and with it the potential for producing green electricity, up to 1,800 tons of CO2 can be cut in the sub- sequent years. The PV project will be started in ﬁnancial year 2025 and implemented in successive stages. The annual cost of the project is expected to be around € 570 k under an oper- ator model. Metering point concept The basis of the sustainability activities in the area of energy and emissions is an intelligent, comprehensive energy and fa- cility management system (metering point concept and me- tering point software) that was rolled out in a project in 2024 and will be implemented by 2025. With the metering point concept, electricity load peaks are to be analysed and higher consumer points in the hospital buildings identiﬁed. Building on that, energy measures are to be implemented with, for ex- ample, the possibility of storage capacities for photovoltaic electricity being looked at. These studies are a further ele- ment of implementing energy efﬁciency measures under a fu- ture transition plan. For the measure, total expenditures of roughly € 76 k (share of own funds) are planned throughout the Group. Greenhouse gas balancing Transparency of energy ﬂows is an important precondition for effective energy management. For that reason, RHÖN in ﬁ- nancial year 2023 also established processes for a compre- hensive greenhouse gas balance of all emission categories (Scope 1 to 3). The calculation is performed annually pursuant to the re- quirements of the Greenhouse Gas Protocol (GHG Protocol), which divides emissions into three different categories. Since 2014, RHÖN has already recorded Scope 1 and Scope 2 emis- sions from its own operations and energy purchase. Scope 3 RHÖN-KLINIKUM AG | Annual Report 2024 93

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement includes greenhouse gas emissions produced in the value chain outside the Company. The greenhouse gas balance is the basis for the transition plan of the Group current being developed. With the existing measures taken on the basis of Scope 1 and Scope 2 emis- sions, the foundation was laid for meeting RHÖN’s future re- sponsibility for climate change mitigation. Based on these data, detailed targets and measures are to be developed and implemented on a continuous basis with the aim of demon- strably reducing the Company’s carbon footprint. Heating technology optimisation This encompasses all heating technology optimisation measures such as the complete renewal of boilers, adapta- tion of control technology, hydraulic adaptations or replace- ment of old heat pumps, etc. Heating technology optimisa- tion has a signiﬁcant effect on CO2 emissions since our heat generation and heat distribution units remain in operation al- most year-round. The identiﬁed efﬁciency measures result in CO2 savings in the low single-digit ton range for the Bad Berka and Marburg sites and relate to the years 2024 and 2025. Switch to LED lighting technology The hospital buildings of the Group of RHÖN-KLINIKUM AG are to be switched to LED technology over several phases. This measure relates to the Company’s own operations and not the upstream and downstream value chain. With all new buildings and extensions as well as modernisation measures, more energy efﬁcient lighting designs are being considered already in the planning stage. In a pilot project in Bad Berka, an intelligent and on-demand light control system is being tested in stairwells and rooms with low lighting. In the same way, on-demand light control is also to be looked at in subse- quent year for use in parking garages. During the ward up- grade works, exclusively state-of-the-art lights will be in- stalled. It will also be ensured that motion detectors will be installed, especially in corridors and toilettes, to optimise illu- mination time. Upgrades to LED leads to CO2 savings of roughly 1,500 tons with short amortisation periods and like- wise relate to the years 2024 and 2025. For the upgrade to LED, investment costs of roughly € 2.6 million (Capex) are planned. Heating, ventilation, air conditioning (HVAC) Another key energy consumption point in hospitals is heat- ing, ventilation and air conditioning. With modernisation measures and the replacement of old equipment, as well as the use of energy saving ﬁlters, energy efﬁciency gains can be realised. During the reporting year, the technology of HVAC systems was optimised. At UKGM in Marburg, the HVAC sys- tems will be renewed in subsequent years as part of an oper- ating theatre modernisation project. In some cases, technical adaptations as well as changes in operating times were made during the reporting year for existing HVAC systems and nor- mal spend air ﬁlters replaced by energy saving ﬁlters. The measures identiﬁed and to be implemented will achieve fur- ther CO2 savings of roughly 924 tons in subsequent years. The upstream and downstream value chain is not affected by this measure but only the Company’s own operations. Roughly € 1.6 million is estimated to implement this measure. This measure spans the period of 2024 to 2025. Steam generation Hospitals need steam for prepping instruments in the central sterilisation department. It takes a lot of energy to generate steam. At UKGM in Giessen, the current steam generation fa- cility has to be upgraded. Other sites of the Group of RHÖN- KLINIKUM AG are not affected by this measure. The upstream and downstream value chain is not affected by this measure either. The efﬁciency gains from this will save roughly another 700 tons in CO2 in the subsequent years on investment funds of approx. € 600 t. This measure will be implemented in 2025. Efﬁciency review of CCHPs In addition to the above measures already adopted, all co- generation plans (CCHPs) of RHÖN will be inspected by an ex- ternal expert in 2025 for optimisation potential in terms of electricity and heating control. This will require completion of the metering site concept (energy and facility management system). For the measures described, emission factors from the trans- formation concept drawn up in 2023 will be applied. RHÖN-KLINIKUM AG | Annual Report 2024 94

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Metrics E1-5 Energy consumption and mix Energy intensity The business activity of the Group of RHÖN-KLINIKUM AG is focused on the operation of hospitals and other healthcare facilities (NACE- Code Q: Human health and social work activities). RHÖN there does not belong to the high climate impact sectors. Description of determining energy consumption metrics The energy consumption data (electricity, heating and cooling) are retrieved manually from the RHÖN’s technical departments of the hospital sites as per the last day of the reporting year. The central ESG aggregates these data and sends them to an external expert to determine the energy consumption metrics. The external expert performs quality assurance and tests the metrics for plausibility. The metrics are not validated by the expert. After the assessment is completed by the external expert, the energy consumption data are checked once again by the ESG department. The energy consump- tion data of the hospitals (electricity, heating and cooling) are based on the current values of the ﬁnancial year. Energy consumptions of properties located outside the hospitals and leased by the respec- tive sites for operative purposes (e.g. medical care centres (MVZs)) are retrieved based on the consumption data of the previous years from the technical departments of the hospitals and are based on invoicing documents. The current consumption data of the ﬁnan- cial year were not yet available at the time of preparation of this Re- port. For the sake of simplicity it is assumed that the consumption for the year of the current ﬁnancial year corresponds to the con- sumption for the year of one of the two previous years depending on the existence of the most recent invoice. This applies both to electricity consumptions and to heating consumptions/cooling of the MVZ external properties rented by the respective sites. If no con- sumption data from the previous years are available, the external expert extrapolates the consumption values based on the square metre area of the rented space. Medical gases (anaesthetic gases and respiratory gases) are also greenhouse gases and are included in the emissions calculations under Scope 1 values. Consumptions of medical gases are retrieved centrally through the ESG depart- ment from the pharmacies and purchasing department of the hos- pital sites by the reporting date. The disclosures on the energy mix are locational values. Energy consumption 37. Total energy consumption (MWh) 41. Total energy consumption from activities in high climate impact sectors (MWh) 37a. Total fossil energy consumption (MWh) AR 34 Share of fossil sources in total energy consumption (%) Consumption from nuclear sources (MWh) 37b. Share of consumption from nuclear sources in total energy consumption (%) 37c. Total renewable energy consumption (MWh) AR 34. Share of renewable sources in total energy consumption (%) 37c i. Fuel consumption from renewable sources, including biomass, biofuels, biogas, hydrogen, etc. (MWh) 37c ii. Consumption of purchased or acquired electricity, heat, steam, and cooling from renewable sources (MWh) 37c iii. Consumption of self-generated non-fuel renewable energy (MWh) Energy generation 39. Non-renewable energy generation (MWh) 39. Renewable energy generation (MWh) RHÖN-KLINIKUM AG | Annual Report 2024 2024 239,364 - 193,916 81.0% 1,054 0.4% 44,792 18.7% 194 45,127 54 87,822 55 95

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions Description of determining Scope 1-3 emissions The Group of RHÖN-KLINIKUM AG reports continuously on Scope 1 and 2 emissions. Since ﬁnancial year 2024, RHÖN for the ﬁrst time has also been publishing Scope 3 emissions, sending a clear signal for transparency and sustainability. Scope 1 and 2 emissions The determination of Scope 1 and 2 emissions is based on the an- nual determination of energy consumption data described further above. These are used by the external expert to determine annual Scope 1 and 2 emissions based on CO2 emissions factors. In this re- gard, it is mainly the emissions factors given by the energy providers for the market-related values and/or the emissions factor according to the 2023 Energy Provider Mix for Germany (Energieträgermix Deutschland 2023) (source: German Association of Energy and Wa- ter Industries (BDEW)) that were used for the location-based emis- sions values. The same controlling and veriﬁcation mechanisms ap- ply as in the case of energy consumption data. Scope 3 emissions The basis for Scope 3 reporting was a comprehensive review as well as detailed process analysis record to systematically measure the indirect emissions along the entire value chain. The basic data were determined by RHÖN’s ESG department. Since exact measurement values are not available for all areas, some disclosures are based on valid assumptions. To ensure data quality, the data are aggregated by an external expert. This external entity is also responsible for cal- culating the CO₂ emissions factors as well as for the quality assur- ance of the determined values. To calculate the emissions values, the emissions factors used were mainly taken from the database of the KlimAktiv Consulting GmbH. RHÖN-KLINIKUM AG | Annual Report 2024 96

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement The assumptions for each Scope 3 subcategory are given in the table below: Scope 3 subcategory Calculation method and assumptions 1 Purchased goods and services 2 Capital goods 3 Fuel and energy-related Activities (not in- cluded in Scope1 or Scope 2) 4 Upstream transportation and distribution Spend-based approach: The value of the goods and services purchased is calculated on the basis of the items mate- rials and consumables used and other operating expenses. The emissions are determined based on the goods value per goods group based on averaged CO2 emissions factors. Spend-based approach: The value of capital goods is determined on the basis of annual additions of ﬁxed assets and low-value assets. The emissions are determined based on the euro value of the ﬁxed assets using averaged CO2 emissions factors. Emissions values are calculated from provided energy consumption values based on CO2 emissions factors. 3.4.1 Emissions for the upstream transport and distribution of goods and consumables Spend-based approach: The pro rated value of transport and freight costs in material expenditure is calculated based on a percentage factor. The percentage factor is taken from the study “Share of transport costs in product value of goods transported” (Der Anteil von Transportkosten am Produktwert transportierter Güter) of the Federal Ministry for Digital and Transport. 3.4.2 Patient logistics (arrival and departure) Distance-based approach: Emissions are calculated based on inpatient and outpatient patient numbers of the hospitals and medical care centres and on the basis of a comprehensive analysis of patient ﬂows using the Klimeg calculator. Source: https://klimeg.de/rechner-co2-bilan- zierung/. The source is unveriﬁed. The Klimeg assumptions were adapted to the RHÖN patient portfolio based on own assumptions. 5 Waste generated in operations The emissions values are calculated by a waste expert based on CO2 emissions factors. 6 Business travelling Spend-based approach: The emissions value is calculated based on an averaged emissions factor for each euro of travel expenses. 7 Employee commuting 8 Upstream leased assets 9 Downstream transportation 10 Processing of sold products Distance-based approach: Emissions were scaled based on an employee survey at the ultimate Group parent company relating to the means of transport used and the number of workdays on which the employees commuted to their workplace. For each means of transport and related employee group, different CO2 emission values were used for the conversion. Upstream leased assets are used for operating business and are recorded under Scope 1-2. These include e.g. emissions for operatively used lease properties such as leased practices of medical care centres Spend-based approach: The emissions for supplying external hospitals (Fremdhausversorgung) are calculated based on averaged emissions factors per euro of goods value delivered using the Klimeg calculator. Source: https://klimeg.de/rechner-co2-bilanzierung/. The source is unveriﬁed. As a hospital operator, RHÖN belongs to the services industry. No intermediate products are processed or sold. For that reason, this category is excluded. 11 Use of sold products Since RHÖN has excluded category 3.10, the use of sold products is accordingly excluded for the same reason. 12 End-of-life treatment of sold products Emissions values are determined on the basis of the volumes of materials used and the emission factors for the disposal of such materials. 13 Downstream leased assets For reasons of simplicity, lease premises within the main hospital buildings are not reported under Scope 3 but under Scope 1 and 2. These consumptions are assumed to cause less than 1% of RHÖN’s total consumptions. Scope 3 emissions for lease properties located outside the hospital sites: For the properties leased by the hospital sites to third parties (e.g. residences), the energy consumption data (electricity/heating/cooling) are extrapolated based on the square metre areas of the leased properties and using the CO2 emissions factors per square metre. 14 Franchises RHÖN does not report under category 3.14 because it does not operate a franchise model. 15 Investments Spend-based approach: This covers equity investments and invested overnight and ﬁxed-term deposits. The equity investments are calculated based on averaged conversion factors per euro of investment carrying amount. The emissions for invested overnight and ﬁxed-term deposits are converted based on the investment portfolio at year-end with averaged CO2 emissions factors per euro invested. RHÖN-KLINIKUM AG | Annual Report 2024 97

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Scope 1 Scope 1 GHG emissions (tCO2eq) Percentage of Scope 1 GHG emissions from regulated emission trading schemes (%) Scope 2 Gross location-based Scope 2 GHG emissions (tCO2eq) Gross market-based Scope 2 GHG emissions (tCO2eq) Scope 3 Total Gross indirect (Scope 3) GHG emissions (tCO2eq) 1 Purchased goods and services 2 Capital goods 3 Fuel and energy-related Activities (not in- cluded in Scope1 or Scope 2) 4 Upstream transportation and distribution 5 Waste generated in operations 6 Business travelling 7 Employee commuting 8 Upstream leased assets 9 Downstream transportation 10 Processing of sold products 11 Use of sold products 12 End-of-life treatment of sold products 13 Downstream leased assets 14 Franchises 15 Investments Total GHG emissions Total GHG emissions (location-based) (tCO2eq) Total GHG emissions (market-based) (tCO2eq) RHÖN-KLINIKUM AG | Annual Report 2024 Retrospective Milestones and target years Base year Value, base year N (value, reporting year) % N/N-1 2025 2030 2050 Annual % of target/ base year n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a – – – – – – – – – – – – – – – – – – – – – – 27,423 n/a n/a – 27,740 31,981 274,276 160,564 17,743 15,298 32,967 9,033 1,450 13,399 – 117 – – 68 2,147 – 19,950 327,899 332,140 n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a 98

GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Further disclosures Percentage of contractual instruments, Scope 2 GHG emis- sions Percentage of market-based Scope 2 GHG emissions in con- junction with purchased electricity bundled with instruments Percentage of contractual instruments used for the sale and purchase of energy bundled with attributes about the energy generation related to Scope 2 GHG emissions Percentage of contractual instruments used for the sale and purchase of unbundled energy attribute claims related to Scope 2 GHG emissions Biogenic CO2 emissions from the combustion or biodegrada- tion of biomass not included in Scope 2 GHG emissions (t CO2eq) Biogenic CO2 emissions from the combustion or biodegrada- tion of biomass produced in the value chain and not included in Scope 3 GHG emissions GHG intensity based on net revenue 0.35 0.58 0.35 0 GHG intensity per net revenue Total GHG emissions (location-based) per net revenue (t CO2eq/€) Total GHG emissions (market-based) per net revenue (t CO2eq/€) Comparison N % N/N-1 n/a 0.175 n/a 0.178 n/a n/a 7,452.0 Net revenue used to calculate GHG intensity Net revenue (other) 0 Total net revenue (in ﬁnancial statements) 1,595,619 273,439 1,869,058 Biogenic CO2 emissions from the combustion or biodegrada- tion of biomass separately from Scope-1 greenhouse gas emis- sions (t CO2eq) 39.8 The percentage of Scope 3 GHG emissions, calculated based on pri- mary data, is 1.12%. In the Scope 1 and 2 metrics, the emissions factors applied separate the biogenic CO2 emissions from the remaining GHG emissions and state both of these separately. In Scope 3, the emissions factors ap- plied do not separate the biogenic CO2 emissions from the remain- ing GHG emissions. All GHG emissions (carbon dioxide, methane, nitrous oxide as well as ﬂuorinated greenhouse gases) are given in aggregated form as CO2 equivalents (CO2e). Since the Group of RHÖN-KLINIKUM AG neither has business seg- ments nor operates in countries other than Germany, the above metrics are not shown disaggregated according to these criteria. For measuring the performance and effectiveness of the IROs iden- tiﬁed as material for climate change adaptation, climate change mitigation and energy, the respective gross Scope 1-3 emissions as well as the total GHG emissions are used. Moreover, the speciﬁed IROs are controlled through the energy consumption metrics shown further above. Net revenues are equal to revenues of the Group of RHÖN-KLIN- IKUM as per the last day of the ﬁnancial year. Other net revenues are equal to other income of the Group of RHÖN-KLINIKUM AG as per the last day of the ﬁnancial year. Total net revenues result from the sum of the aforementioned items. The location- and market-based total GHG emissions per net revenue result from dividing the total of the respective location- and market-based GHG emissions with total net revenues. The measurement of the metric was not vali- dated by an external entity. E1-7 GHG removals and GHG mitigation projects financed through carbon credits (if applicable) The Group of RHÖN-KLINIKUM AG currently does not effect any compensation using carbon credits. Should this be the case in fu- ture, this will be shown in the sustainability reporting. E1-8 Internal carbon pricing The Group of RHÖN-KLINIKUM AG currently does not apply any in- ternal carbon pricing schemes. Should this be the case in future in- vestment plans, this will be shown in the sustainability reporting. RHÖN-KLINIKUM AG | Annual Report 2024 99

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement ESRS E5 RESOURCE USE AND CIRCULAR ECONOMY Given strict legal requirements and hygiene standards, the healthcare system needs to consume signiﬁcant resources, which impacts the environment. For a large hospital operator with a care delivery mandate based 24-hour operations, there are additional resource-intensive processes that cannot be avoided. Despite these challenges, RHÖN is working on ways to gradually expand the po- tential solutions for managing resources more sparingly through- out the Group. In this section, RHÖN explains, among other things: – the negative resource- and circular economy-related impacts resulting from the business model, policies related to resource use and circular economy, targets and actions related to resource use and circular economy, the most important resources inﬂows and types of waste. – – – ESRS 2 IRO-1-E5 Impacts, risks and opportunities management In the materiality analysis (see section ESRS 2 – General Disclo- sures), RHÖN identiﬁed the IROs material for RHÖN which relate to the top area of resource use and circular economy. Resource use- and circular economy-related impacts, risks and opportunities Information on how RHÖN identiﬁed the material resource use- and circular economy-related impacts, risks and opportunities is pro- vided in section ESRS 2. The following policies relate to resource inﬂows. There are currently no policies for resource inﬂows. Impact related to resource consumption in own operations and in production RHÖN does not have any negative actual impacts on the environ- ment as a result of its resource consumption. Given the strict hy- giene requirements within the healthcare system, RHÖN often uses sterile packaged single-use materials and instruments, which re- sults in a high use of resources. Moreover, RHÖN purchases prod- ucts (including drugs, chemicals, agricultural products, medical de- vices, instruments, hospital equipment, but also food for catering to employees and patients) whose production entails a very high use of resources. In this way RHÖN contributes indirectly to global consumption of ﬁnite resources. This impact directly relates to the business model of RHÖN since RHÖN contributes to the maintaining of critical infrastructure and healthcare operations and ensures 24-hour operation under its care delivery mandate. This results in a high and constant consumption of resources. The impact does not directly affect the strategy or the business model of RHÖN and does not contribute to its adaptation. That is because it is difﬁcult for RHÖN’s sites to avoid a high con- sumption of resources, since this is essential when it comes to se- curing business operations. Such negative impacts could be avoided only by abandoning the business model, and partially reversed only through use of complex technical means in the long term. The impact affects broad parts of the environment and the popula- tion, in particular surrounding communities. Within the scope of its own activities RHÖN can have an inﬂuence on the impact, for exam- ple by raising awareness of employees to make sparing use of re- sources or by setting environmental standards for suppliers. Impact: Waste in own operations A high volume of waste results in a broad negative impairment of the environment. The waste produced in the hospitals largely con- sists of single-use materials made from plastics and metals (e.g. sy- ringes, tubes, protective clothing) and their packaging. In addition, food waste is produced when meals are provided to patients, fur- ther exacerbating the volume of waste. This impact also directly relates to the business model of RHÖN since RHÖN contributes to the maintaining of critical infrastructure and healthcare operations and ensures 24-hour operation under its care delivery mandate. This results in a high volume of waste. The impact does not directly affect the strategy or the business model of RHÖN and does not contribute to its adaptation because the sites of RHÖN can avoid a high waste volume only with great difﬁculty. The negative impact can only be reversed at great expense in the medium term. Replacement of single-use products by reusable products, especially in the medical areas, can be implemented only with great difﬁculty or is possible only with a gradual implementa- tion process (e.g. in the case of food waste). RHÖN-KLINIKUM AG | Annual Report 2024 100

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Large parts of the environment and the overall population are af- fected. Within the scope of its own activities RHÖN can have an inﬂuence on the impact, for example by increasing the internal recycling ratio as well as availing itself of reuse options or reducing food waste in its own operations. Risk: Costs from rising regulatory requirements for disposal RHÖN faces rising costs as a result of policy-related and legal re- quirements. As a general rule, the provisions of the German Closed Cycle and Waste Management Act (Kreislaufwirtschaftsgesetz, KrWG) on waste and waste disposal have to be complied with. Should RHÖN violate waste law in force by improper disposal of waste, this can result in penalties being imposed. In addition, pos- sible ﬁnes may result from non-compliance or disregard of legal re- quirements. Given the high material throughput inherent in RHÖN’s own operations, the costs associated with this would also be high. It also has to be noted that the penalties and ﬁnes for non-compli- ance are steadily increasing. E5-1 Policies related to resource use and circular economy The Group of RHÖN-KLINIKUM AG attaches great importance to proper sorting and disposal of waste. To ensure orderly waste dis- posal, each site has an individual disposal policy (or waste sorting guide) which is accessible to all employees over the Intranet “In- sight”. The policies fulﬁl, among others, the requirements of the Closed Cycle and Waste Management Act and of Notiﬁcation No. 18 of the Federal/State Joint Waste Commission (Bund/Länder-Ar- beitsgemeinschaft Abfall, LAGA) (LAGA Notiﬁcation 18), which are based on the Act. Moreover, the waste sorting guides meet the re- quirements of (Gewer- beabfallverordnung, GewAbfV), EU requirements as well as the spe- ciﬁc local requirements of the municipalities. the Commercial Waste Regulation The waste policy includes the following main objectives: – – – Ensuring that disposal of all waste is performance in accord- ance with the legal requirements Avoiding waste and otherwise recycling waste as far as possi- ble Switching from the use of primary raw materials to recycled resources wherever possible The Giessen, Marburg and Bad Neustadt sites have appointed waste ofﬁcers who indirectly report to the management boards of those sites. At the Bad Berka and Frankfurt (Oder) sites, the waste ofﬁcer function is outsourced. Ultimate and ﬁnal responsibility for imple- menting the policy is held by the Board of Management of RHÖN- KLINIKUM AG. The implementation of the policy is monitored by the respective waste ofﬁcers in regular audits. Moreover, they train the employees in the careful management of consumables (waste avoidance), proper sorting (recycling of raw materials) as well as the proper disposal methods for different types of waste including haz- ardous materials. In addition, the sites have hazardous waste ofﬁc- ers and water protection ofﬁcers that may be consulted. Affected stakeholders are employees, patients and their relatives as well as municipalities at the sites. Policy projects Within the Asklepios Group efforts are under way to establish a Group-wide working group for “waste”. Its objective will be to reap synergies as well as identify and standardise the processes of waste avoidance and waste reduction, including recycling, across all hos- pital sites. Prospectively, a uniform waste management function is to be introduced. The goal is to set up the system and begin rolling it out within 12 to 24 months. Right now, data are being gathered in this area throughout the Group for the ﬁrst time with a view to cre- ating the necessary factual and informational basis for the project. This project ties in with the general Group-wide ambition of reduc- ing the amount of waste in relation to patient numbers by 2030. By standardising processes under a uniform waste management func- tion, we are looking to reap synergies and address shortcomings. In the medium to short term, this is also expected to contribute to low- ering waste volumes, although reliable quantiﬁcation of the effects is not yet possible at this time. E5-3 Targets The Group’s existing targets are set out in the sustainability strategy “RHÖN Sustainability Strategy 2023”. Waste is unavoidable, espe- cially in hospitals with their stringent hygiene requirements. De- spite that, one of the existing goals is to reduce waste volumes in proportion to patient numbers. The medium-term objective is to re- duce waste volumes (among other things by using recyclable prod- ucts) and to increase the recycling rate. In the context of developing a uniform Group-wide waste management function, the targets will also be reviewed and reﬁned over the next 3 years. Nevertheless, the policy and the measures are already being tracked today. We are measuring the success of the policy and the measures set out below based on the waste volumes to be determined each year (KPIs). RHÖN-KLINIKUM AG | Annual Report 2024 101

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement E5-2 Actions and resources Uniform Group-wide waste management Within the Asklepios Group efforts are under way to establish a Group-wide “waste” working group. Its objective will be to reap syn- ergies as well as identify and standardise the processes of waste avoidance and waste reduction, including recycling, across all hos- pital sites. Prospectively, a uniform waste management function is to be introduced. The goal is to set up the system and begin rolling it out within the next three years. Right now, data are being gath- ered in this area throughout the Group for the ﬁrst time with a view to creating the necessary factual and informational basis for the project. This project ties in with the general Group-wide ambition of reducing the amount of waste in relation to patient numbers by 2030. By standardising processes under a uniform waste manage- ment function, we are looking to reap synergies and address short- comings. In the medium to short term this is also expected to con- tribute to lowering waste volumes, although it is not yet possible at this time to quantify the effects reliably. The measure is to be imple- mented for all RHÖN sites. Green Hospital Universitätsklinikum Gießen und Marburg (UKGM) is part of Ger- many’s national Green Hospital initiative whose members discuss innovations promoting greener hospital operations and initiate ac- tions in this area. The Green Hospital initiative facilities discussions with scientists about ways of increasing the rate of plastics recycling in the area of operating theatres, which is particularly challenging in terms of its hygienic requirements. The aim is to identify and implement poten- tial points of leverage. Throughout the Group, RHÖN is participating in a pilot project for recycling packaging materials and single-use products, as in the case of suture packaging made from aluminium blisters. One prob- lem with implementing thus is the need for plastics in operating rooms. It is not possible to say at this stage how much time the pro- ject will still take, neither are any results available. The projects are to be monitored based on UKGM’s recycling rate. The project affects both the Company’s own business activity and the upstream value chain. The Green Hospital initiative relates to the IROs “Resources consumption in own operations”, “Resources consumption in pro- duction” and “Waste in own operations”. The highest organisational level for implementing the policy is UKGM’s management board. Training and communication measures With various actions in the onboarding process, new UKGM employ- ees are informed about what they can do to make sparing use of resources and reduce waste. This is done among other things with information stands set up at onboarding events and in training ses- sions. Regular training events are also organised for existing em- ployees and adapted to the speciﬁc professional groups and work environment as required. UKGM places special emphasis on waste management training. In Giessen, mandatory events are held once a year for all employees with an additional waste management teaching unit. This is espe- cially important for new employees so that they gain heightened awareness of waste management and environmental protection as soon as they begin their work. Also in Marburg, many employees and especially new team members received further training in spe- ciﬁc waste management courses held in close cooperation with the occupational safety department. The Welcome Day held twice a year provides new employees with information on the topics of re- ducing electricity and water consumption, including waste reduc- tion and recycling, as well as their importance. Training and speciﬁc communication measures draw their attention to the topics of waste and promote lasting awareness of these issues in their day- to-day work. Currently, the success of training and communication measures is not measured since it is not possible to establish any direct link to waste volumes, which is moreover inﬂuenced by nu- merous other factors. The project relates to the Company’s own op- erations and not the upstream or downstream value chain. The ac- tion relates to the IROs “Resources consumption in own opera- tions”, “Waste in own operations” and “Cost from rising regulatory requirements for disposal”. The highest organisational level for im- plementing the policy is the management board of UKGM. Recycling measures We are making every effort to make use of all available recycling means and to constantly ﬁnd new recycling methods. We dispose of any non-recyclable waste in an environmentally sound manner to the highest disposal standards. That is why we exercise the utmost care when selecting our service providers and ensure that the terms and conditions of disposal are deﬁned by contract. The various measures are carried out at the level of the individual RHÖN sites, run for varying terms and are set out in exemplary form below. RHÖN-KLINIKUM AG | Annual Report 2024 102

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement For example, at UKGM Marburg reusable containers have been put in circulation. In the reusable containers, paper, white glass, brown glass and green glass are collected. For plastics waste (Dual System Germany (DSD)), we have provided special containers in the kitch- enettes of the ward and functional areas. At Campus Bad Neustadt, for example, not only have ofﬁce spaces been equipped with sorting systems but all disposal areas have been analysed comprehensively. This allowed for the necessary lo- cations to be equipped with recyclable waste collectors. It ensures the best possible waste separation and disposal and at the same time reduces recycling costs. At all sites, bulk waste is checked one last time for potential reuse before being delivered to the disposal company. In 2023, the Group-wide requirement was adopted whereby reusa- ble products must be offered as an alternative to single-use prod- ucts. Single-use offerings were scrutinised and eliminated where appropriate. Moreover, site-speciﬁc drinking fountains and the sale of reusable bottles were introduced. The projects are to be tracked based on the decline in waste vol- umes at the hospital sites. The projects affect the Company’s own operations. The actions relate to the IROs “Resources consumption in own operations”, “Waste in own operations” and “Cost from ris- ing regulatory requirements for disposal”. The highest organisa- tional level for implementing the policy is the management board of the respective hospital site. Food waste Reducing food waste as far as possible is an ongoing concern. We are pursuing this goal by conducting a survey of patients’ menu re- quests which is daily updated at all hospital sites. In this way only foods that are used are purchased, prepared and processed. At the sites, the Cook & Freeze, Cook & Serve or Cook & Chill catering system is used. Over the past years, the kitchens at the Bad Neu- stadt, Bad Berka und Frankfurt (Oder) sites have been gradually switched over to Cook and Freeze. At UKGM the switch to Cook & Freeze will be implemented in the course of 2025. Meals there are delivered precision-portioned and ﬂash-frozen in under the Cook & Freeze system. This can help reduce food leftovers. Given the long storage life, this also avoids overproduction. The measures are tracked based on a decline in waste volumes at the hospital sites. The measures affect the Company’s own operations. The action re- lates to the IROs “Resources consumption in own operations”, “Waste in own operations” and “Cost from rising regulatory require- ments for disposal”. Metrics As a “city within the city”, a hospital needs many different resources to ensure smooth and efﬁcient operations. These resources can be divided into the following categories. E5-4 Resource inflows Medical and therapeutic materials represent an important resource inﬂow. They include drugs, medical equipment, single-use and re- usable products such as gloves, syringes, surgical instruments or dressing material and their packaging, as well as food and other consumables which are needed to care for patients. RHÖN does not measure the purchased goods and cannot determine any values given the size of the material expense and the heterogeneous na- ture of the goods procurement portfolio. However, the overall total weight of products and technical and biological materials used dur- ing the reporting period is approximately derived based on total waste volume. We therefore quantify this at around 10,000 tons. Given the lack of available information in this area, it is currently not possible to ascertain a percentage ﬁgure for the proportion of bio- logical materials (and biofuels used for non-energy purposes) which are used to manufacture the Company’s products and in re- lation to the services provided by it (including packaging) and are sustainably sourced. Likewise, it is not possible to ascertain the weight, in both absolute value and percentage, of secondary reused or recycled components, secondary intermediary products and sec- ondary materials used to manufacture the undertaking’s products and services (including packaging) due to the lack of information. E5-5 Resource outflows Resources are also eliminated from hospital operations after their use, particularly in the form of waste. Special attention is paid to waste, such as medical waste, post-op- erative waste, packaging materials and other by-products. The out- ﬂows were assigned to the waste metrics categories by an external expert based on the waste categories of the disposal invoices. RHÖN-KLINIKUM AG | Annual Report 2024 103

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement 1.Clinical and medical waste This waste arises directly from medical treatments and care for pa- tients. It is potentially infectious and/or hazardous and must be handled and disposed of observing strict safety precautions. It in- cludes: Infectious waste: it encompasses all materials coming into con- tact with the patient, such as used dressing materials, syringes, nee- dles, gloves, disinfection materials, organisms (such as bacterially or virally contaminated samples) and other materials coming into contact with infectious substances. Body parts and human tissues: waste containing human tissues, organs, body parts or placenta. 4. Radioactive waste: In some hospitals, particularly in those with radiology, oncology and nuclear medicine departments, low-level radioactive materials and waste may be produced. Generally, the radioactivity of this waste is of short duration (a few days), which means that after being stored for a short period of time in suitable rooms it can be sent for disposal together with non-hazardous waste. As medical services providers, our hospitals do not put into circula- tion any material products or materials from production processes. Resource outﬂows beyond emissions and waste are therefore not material for RHÖN. Likewise, it is not our assessment that resource outﬂows from hospital operations constitute a material sustainabil- ity matter. Instead, this concerns their resource consumption and/or use. Chemical waste: this includes waste containing chemicals, disin- fection agents, solvents or pharmacologically active substances. Waste diverted from disposal Waste type Recovery type Volume (in tons) Preparation for re-use Recycling Other recovery types Hazardous waste Total Preparation for re-use Recycling Other recovery types Total 0.0 25.5 4.2 29.7 0.0 1,895.6 7,935.4 9,831.0 2. Pharmaceutical waste Expired, no longer usable or returned drugs likewise fall under haz- ardous waste. Pharmaceutical waste is generally highly toxic and should never be disposed of in the normal waste stream or waste water system. Drug residues: these must be collected in special, locked contain- ers and destroyed by authorised disposal services. Cytostatics waste: chemotherapeutic residues are particularly hazardous. They must be disposed with particular care observing strict safety precautions to prevent contamination and exposure of staff and the environment. Non-hazardous waste 3. Non-hazardous waste Non-hazardous waste includes general waste produced in a hospi- tal, such as paper, cardboard, food leftovers or packaging materials. However, such waste is not completely benign because it likewise has to be disposed of efﬁciently and sustainably. RHÖN-KLINIKUM AG | Annual Report 2024 Waste intended for disposal Waste type Waste treatment type Volume (in tons) Incineration Landﬁll Other disposal types Hazardous waste Total Incineration Landﬁll Other disposal types Total Non-hazardous waste 144.2 8.4 0.0 152.6 17.2 0.0 0.0 17.2 104

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Total waste volume disclosures, metric Waste type Total amount of waste generated (t): Total amount of non-recycled waste (t): Percentage of non-recycled waste: Total amount of hazardous waste (t): Total amount of radioactive waste (t): Values 10,030.3 8,109.2 80.8% 182.2 0.0 The ESRS-E5 metrics were gathered together with external experts responsible for quality assurance and veriﬁed by a publicly ap- pointed and sworn expert for waste management and packaging disposal. The metrics are not validated by an external entity. The basis for the data gathered is the invoices of the disposal companies for all hospital sites. The waste volume disclosures are taken from the waste codes of the invoices and assigned to the individual KPI categories. All invoices of the period January to October of the ﬁ- nancial year are included. For the months of November and Decem- ber, the data are annualised based on average values. Waste metrics for non-in-hospital properties were gathered based on assumptions made from fee assessments and operating cost invoices for waste disposal at the properties. Annualisation of average waste volumes for non-in-hospital properties by the expert is based on a combina- tion of the aforementioned invoice data and the square-metre area of the leased space. RHÖN-KLINIKUM AG | Annual Report 2024 105

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement 3. Social information As a player in the healthcare system, RHÖN carries special respon- sibility towards its patients, employees and business partners. The health, safety and satisfaction of our patients are the focus of eve- rything we do. As an employer, RHÖN promotes equal opportuni- ties as well as diversity and inclusion to create an environment in which people can reach their full potential. In this context, safe- guarding human rights, integrity, trust and loyalty are guiding prin- ciples charactering and deﬁning the management style and deal- ings of our employees towards patients and other partners as well as amongst themselves. ESRS S1 OWN WORKFORCE They are the backbone of our success: our staff. We strive to provide them with comprehensive training to ensure their motivation, good health and performance. That is why we spare no efforts when it comes to valuing our employees and supporting them in their needs. With our various policies and measures we do everything we can to promote and safeguard well-being and health of our employ- ees in the best possible way. That includes not only creating safe working conditions but also acting preventively to identify and min- imise any potential negative health impacts and risks at an early stage. In this way we wish to ensure that all staff remain healthy, productive and motivated also in the long term. ESRS 2 SBM-2-S1 Interests and views of stakeholders Information on how the interests, views, and rights of the Com- pany’s workforce, including respect for their human rights, inform RHÖN’s strategy and business model is found in section ESRS 2. ESRS 2 SBM-3-S1 Impacts, risks and opportunities related to the undertaking’s workers In the materiality analysis (see ESRS 2 IRO-1), RHÖN identiﬁed the IROs material for RHÖN which relate to the top area of the Com- pany’s workforce. In addition to own workers, including apprentices, independent and temporary staff work for RHÖN. Since the material topics affect these employees in similar way, they are included in the reporting below. Under the group of workers as deﬁned in the ESRS, we in- clude, in addition to employees of all professional groups, executive employees, dental students, students of medicine in their practical year, persons completing a year of voluntary social work, trainees and work students and on-call workers. Under the group of external workers of the Company as deﬁned in the ESRS, we include tempo- rary employees made available by third-party ﬁrms as well as the group of independent medical doctors made up of afﬁliated practi- tioners, consulting physicians and physician associates. Determining to what extent certain groups of persons within the Company’s workforce may be exposed to a higher risk by reason of their characteristics, working environment or activity is a continu- ous learning process shaped by regular risk assessments, evalua- tion of incidents and dialogue with employees and occupational physicians. Adjustments to processes and protective measures are made on an ongoing basis as insights and data are gathered. Particularly in the medical and nursing area staff are exposed to po- tentially high risks, for example when dealing with infectious pa- tients and hazardous substances or due to the workload that comes from working shifts. These negative impacts on the employees mentioned are addressed at RHÖN with speciﬁc protective measures and training courses. It has to be mentioned to start that within our exclusively domestic business no material risks and negative impacts exist in terms of forced labour or child labour within the Company’s workforce. Given the nature of our industry and the geographic areas we oper- ate in, no relevant risks arise in these areas. Impacts related to working conditions of own workforce RHÖN makes every effort to promote the quality of life its direct em- ployers through social security under collective wage agreements and also indirectly among other things by helping to safeguard their standards of living. Roughly 92.5% of the employment contracts of all employees are covered by a collective bargaining agreement (see also section S1-8: Collective bargaining coverage and social di- alogue). On the other hand, people’s quality of life can be adversely impacted if RHÖN were not in the position to ensure the job security of its employees and a high turnover were to occur. The same holds true if RHÖN were not to adhere to statutory wage standards (mini- mum wage) or were unable to secure reasonable pay. A further im- pact related to working conditions of the Company’s own workforce is working regular overtime or irregular working hours (shift and night work). These circumstances may result in a greater risk of ac- cidents and injuries and thus adversely impact the mental and physical health of our employees. RHÖN-KLINIKUM AG | Annual Report 2024 106

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Impacts related to working conditions affecting our own workforce are a vital part of the business strategy since they result in greater employee satisfaction and in the success of the Company’s busi- ness operations being decisively supported by a motivated work- force committed in the long term. Since shift and night work is nor- mal in hospital operations and established at all hospital sites, no adjustment in the strategy or business model based on this impact is foreseeable. We have categorised all negative impacts mentioned in this section as potential and systemic and/or widespread. Impacts related to health protection and safety Our business activities may have various different potential impacts on the health and safety of our employees. Firstly, working in a hos- pital often involves a high and/or increasing workload, particularly due to changing working hours and understafﬁng due to a lack of qualiﬁed staff. Moreover, employees, for example in the case of medical procedures or surgical operations, may come into contact with harmful agents or radiation. Health damage can also occur as a result of workplace accidents or diseases. These can happen when using equipment and machinery as well as when treating patients, or result from the spread of infections and diseases. Risks related to loss of employees and decline in productivity The risk of employees being absent due to health impacts or leaving the Company due to dissatisfaction can lead to higher personnel ex- penses, lower productivity, decline in quality and thus a decrease in revenues. The occurrence of these risks depends on various factors, including irregular working hours and compliance with wage stand- ards. Consequently, these risks are associated with the impacts re- lated to working conditions of our own workforce and can affect all employees. Impacts related to social dialogue and employee representation Disregard of legal regulations, which include the Works Council Constitution Act (Betriebsverfassungsgesetz, BetrVG) and the Anti- Discrimination Act (Allgemeine Gleichstellungsgesetz, AGG), might adversely affect the working environment for our employees. Like- wise, preventing or failing to promote social dialogue or employee representation, for example where RHÖN prevents the creation of a works council, can have an negative impact on our employees. Impacts related to social dialogue and employee representation are a vital part of the business strategy since they result in greater em- ployee satisfaction and in the success of the Company’s business operations being decisively supported by a motivated workforce committed in the long term. We have categorised all negative impacts mentioned in this section as potential and systemic and/or widespread. These impacts are directly associated with RHÖN’s strategy and business model. The potential negative impact of “Contact with hazardous substances” relates to normal hospital operations. These primarily affect the hospital’s staff. In addition to cytostatics in production, laboratory chemicals, inhalation anaesthetics as well as medical gases, traditional disinfection agents and concentrated cleaning agents also constitute hazardous substances. We have categorised other negative impacts as potential and sys- temic and/or widespread. These primarily affect the hospital’s staff. One exception is the negative impact “Risk from diseases (employ- ees)”, which is categorised as actual. Impacts related to training and skills development With a variety of employee development offerings, RHÖN supports and promotes job security, workplace satisfaction, skills develop- ment for its employees, pay raise opportunities and the personal growth of its direct employees. With some 710 training places throughout Germany, RHÖN is one of the largest training providers among private hospital operators in the German healthcare system. The training offerings for the nursing, medical and therapeutic pro- fessions as well as dual study programmes help reduce unemploy- ment and alleviate the shortage of qualiﬁed staff. The continued ed- ucation offerings in the medical, nursing and administrative ﬁelds help preserve and enhance the professional skills of employees. By contrast, insufﬁcient training and qualiﬁcation might create obsta- cles for career development as well as diminish employee satisfac- tion and even jeopardise job security. RHÖN-KLINIKUM AG | Annual Report 2024 107

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Impacts related to training and skills development are a vital part of the business strategy since they result in higher qualiﬁcation, greater employee satisfaction and in the success of the Company’s business operations being decisively supported by a skilled and motivated workforce committed in the long term. We have categorised the negative impacts of “Insufﬁcient training and development” mentioned in this section as potential and sys- temic and/or widespread. Impacts related to equal treatment and opportunities for all Disregard of ethical hiring practices in the application process, in- sufﬁcient actions against workplace violence and harassment as well as discriminatory practices with the Company’s workforce can lead to negative impacts on the qualify of life of the affected per- sons. These may, for example, include the decrease in employee ad- vancement and continuing training opportunities, a feeling of di- minished security or a higher level of stress at work. On the other hand, RHÖN creates a diverse work environment and a healthy work atmosphere, thereby actively promoting diversity, tolerance and equality. A respectful and fair work relationship regardless of gender, age or origin, religious beliefs, any disabilities or other indi- vidual characteristics has a positive impact on the Company’s own workforce, on all other types of employees at RHÖN as well as on society. Impacts related to equal treatment and opportunities are a vital part of the business strategy since they result in greater employee satisfaction and in the success of the Company’s business opera- tions being decisively supported by a motivated workforce commit- ted in the long term. Material impacts from transition plans Climate change is expected to give rise to a growing patient num- bers, for example as a result of climate-related diseases. This will lead to a growing demand for human resources, especially in a sys- temically relevant industry like healthcare. Moreover, climate change will require adaptation for the protection of the Company’s workforce, particularly in relation to extreme weather conditions. Air-conditioned and heat-resistant work environments will be re- quired to safeguard the health of both employees and patients. This is having an inﬂuence on hospital planning and requires appropri- ate adaptations (see also E1 – Climate resilience analysis). Human rights, integration and relief Humans rights policy RHÖN is aware of its special responsibility towards employees, pa- tients and society. This acknowledgement applies to the Com- pany’s own operations and at the same time is also addressed to our business partners in the upstream and downstream value chain. RHÖN understands respect and observance of human rights in its actions as an overall entrepreneurial duty and calls on each and every individual to support this objective as far as possible. The focus is on prohibiting discrimination as well as on workplace safety, data protection and equal opportunities. RHÖN is continuously looking to identify in which business areas and situations a risk of human rights being violated might exist. Based on the ﬁndings, RHÖN continuously seeks to improve and en- hance measures for the respect for human rights with the objective of meeting its self-declared expectations and high ethical stand- ards. In preparing the human rights policy, RHÖN does not orient itself on recognised standards and initiatives of third parties. We have categorised the negative impacts of “Absence of ethical hir- ing practices” mentioned in this section as potential and systemic and/or widespread. The impacts of “Insufﬁcient actions against vi- olence and harassment in the workplace” and “Discriminatory prac- tices for employees” would each relate to individual incidents. The Board of Management is responsible for respect for human rights and is supported in this in particular by the central Compli- ance department. At the operative level, the senior executives of RHÖN commit themselves to respecting and where necessary de- fending the rights of employees, patients and other third parties. Impact related to data protection Ensuring an insufﬁcient level of data protection in the case of viola- tions of the General Data Protection Regulation (GDPR) as well as data leaks caused by cyber attacks could lead to negative impacts for our employees. This would affect employees of the Company’s own sites. The impact was categorised as material, but is not a key component of the business strategy. Compliance with data protec- tion is expected from employees and in and of itself does not have any signiﬁcant impact on their satisfaction and motivation. This im- pact is categorised as potential and systemic and/or widespread. RHÖN-KLINIKUM AG | Annual Report 2024 108

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement S1-17 Incidents, complaints and severe human rights impacts In 2024, 9 complaints related to discrimination and harassment were received. In 2024, no severe violations of human rights such as forced labour, human trafﬁcking or child labour were found. Incidents and remarks Metric Reported incidents of discrimination including harassment (number) Complaints ﬁled through channels for employees (number) Complaints ﬁled with the National Contact Point for Multina- tional Enterprises of the OECD (number) Total amount of material ﬁnes, penalties, and compensa- tion for damages as a result of the incidents and com- plaints disclosed (€) 2024 9 3 – – The metrics were gathered through manual internal queries and are neither assumption-based nor externally validated. Every report re- ceived is followed up on and corresponding responses are adapted individually to the respective facts. In this regard, for example, the standard procedure “Behaviour in cases of sexual assault and dis- crimination at the workplace” was integrated in the reporting pe- riod shown. It is reviewed for up-to-dateness at least every 24 months and updated where required. Detailed information on this can be found in the section “Whistleblower system” and “Reporting Ofﬁce for persons affected by sexual assault and discrimination at the workplace”. S1-2 Processes for engaging Through compliance with minimum legal regulations (personnel representation, equal treatment and social security legislation) as well as performance of activities going above and beyond those reg- ulations (for example: Intranet “Insight”), RHÖN gives its employees the opportunity to contribute their opinion and ideas. Group-level works council representing the Company’s own workforce At RHÖN, the Group-level works council acts as the central repre- sentative body for the Company’s employees. It is committed to safeguarding the interests and rights of the Company’s employees and actively works to help shape working conditions. Through reg- ular dialogue with the Board of Management and the management bodies at the individual sites, the Group-level works council pro- motes constructive cooperation and guarantees that the voice of the Company’s employees is heard in entrepreneurial decisions. Its commitment helps create a positive corporate culture and enhance the satisfaction of the employees. The Group-level works council is currently made up of 14 members. As a rule, meetings of the Group- level works council are held at quarterly intervals, but are sched- uled based on relevance of the topics to be decided. Moreover, we have a Group-level, youth and apprentice representa- tion body whose work is described in the related Group-level works council agreement (see also S1-1). Operative responsibility for engagement of employees and consid- eration of the results lies with the Divisional Management for Group Human Resources and Legal. Ultimately, the Board of Management has overall responsibility. There are no global framework agreements with employee repre- sentatives speciﬁcally dealing with human rights. However RHÖN, in collaboration with the employee representative body, has drawn up principles of conduct which include respect of human rights (see S1-1). The effectiveness of collaboration between the Company and its employees is assessed at RHÖN among other things by the absence of conciliatory board proceedings and court proceedings at Group level. There were no such proceedings in 2024. This demonstrates constructive relations. Feedback is recorded in various formats, including, – Minutes of Group-level works council meetings, – Documentation of results on the Intranet “Insight” (survey tools), – Minutes and results of the working group congresses, man- agement conferences and senior executive conferences. – Minutes and comments of the body representing severely dis- abled persons With the participation of the employee representatives in the re- spective bodies, employees feedback is included in the decision- making process. This take place at the organisational level. The pro- cedures described here result in resources being tied, but in RHÖN’s view making such resources available is something self-evident given the relevance of the topic. However, we are not able to make a disclosure on the speciﬁc allocation of the ﬁnancial or personnel resources for the engagement. The impacts of reducing carbon emissions and transitioning to greener and climate-neutral operations on RHÖN’s employees – such as restructuring, employment loss or creation, training and up/reskilling, gender and social equity, and health and safety – have so far not been systematically discussed with employees or em- ployee representatives. However, the Group-level works council RHÖN-KLINIKUM AG | Annual Report 2024 109

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement was involved in the materiality analysis, as were the relevant de- partments (Group Divisional Management, departments and de- partment heads). S1-3 Processes to remediate negative impacts and channels for own workers to raise concerns Whistleblower system and “Reporting Ofﬁce for persons affected by sexual assault and discrimination at the work- place” With the whistleblower system we ensure that our employees at all sites can anonymously and securely report potential misconduct (see also S1-1). This relates to compliance reports, among other things with regard to corruption, fraud, data protection violations, conﬂicts of interests or sexual assault. For cases of sexual assault and discriminatory conduct at the workplace, the Company addi- tionally offers a reporting ofﬁce to which affected persons can con- tact conﬁdentially. This reporting ofﬁce is made up of members ap- pointed based on the principle of equal representation and exam- ines every report received objectively and consistently. If a suspi- cion is conﬁrmed, the required actions are taken to protect the per- sons affected and to prevent negative impacts on the Company in accordance with our “zero tolerance approach” for respectful deal- ings and a workplace free from discrimination. Since incidents such as violence, harassment or discrimination can be reported using the whistleblower system, it actively contributes to the objective of preventing negative impacts related to equal treatment and opportunities. Compliance reports are processed comprehensively, carefully and objectively. This means that both the whistleblower – where the lat- ter reports on a compliance matter in good faith – and the person accused can expect the greatest possible protection while the mat- ters are being processed. If required, the whistleblower in individual cases is offered support by the Group. Further information in this context can be found in the section with the S1-17 metrics. At the same time, however, the person affected is presumed inno- cent until proven otherwise. Any disadvantaging of whistleblowers and all persons promoting conduct complying with the rules at the Group of RHÖN-KLINIKUM AG is not tolerated. This is explicitly men- tioned both in the RHÖN principles of conduct and in the standard procedure “The RHÖN Whistleblower System and is demanded Group-wide. Any reported breaches of this requirement would re- sult in immediate action being taken. In addition, we encourage our employees to submit compliance re- ports and to report any kind of misconduct using various communi- cation channels. In addition to written reports sent by post, Intranet and e-mail, reports may also be made by phone and in person. With all these procedures we ensure that violations relating to phys- ical, psychological, sexual and verbal harassment as well as abuse during the performance of professional work are investigated. At the same time we protect privacy since anonymity of the whistle- blower can of course be ensured in these cases as well. In addition to the senior executives, the employees of the Central Compliance department as well as the compliance ofﬁcers at the individual hos- pital sites and other subsidiaries of the Group of RHÖN-KLINIKUM AG in particular also act as contact persons when compliance re- ports are made. We investigate every report and, if a suspicion is conﬁrmed, take the required actions to protect the persons affected and to prevent negative impacts on the employees of the Company. The channels through which the employees can express their con- cerns and needs in our assessment are effective because they are ﬁrmly established and known. They were made known to all em- ployees with an employee newsletter “Wir” and can be accessed at all times on the RHÖN Intranet “Insight”. Discussions and dialogue also take place at regular intervals with the senior executives. RHÖN has found that its employees know the structures and processes since the measures have already been used. Terms of employment S1-1 Policies related to terms of employment Collective bargaining agreements At RHÖN, comprehensive collective bargaining agreements com- prising various dimensions of employment terms apply to all our employees. They include collectively agreed provisions on working hours, entitlements to paid holiday leave and salary as well as con- ditions relating to working overtime and at night, on Sundays and on statutory holidays. We have negotiated collective bargaining agreements for our hospitals with the social partners ver.di and Marburger Bund. These set out, for example, provisions on proﬁt sharing, adjustments for inﬂation, post-retirement beneﬁts and bi- cycle leasing. Since we believe it is very important to pay fair compensation based on performance when it comes to the satisfaction of our employees, our collective bargaining agreements provide for night-time bo- nuses and differentiated bonuses exempt of tax and social security contributions. Further scope for payments exempt of tax and social security contributions, such as inﬂation relief bonuses, are also ex- hausted giving due regard to the legal prerequisites. We are con- vinced that with the terms of our collective bargaining agreements RHÖN-KLINIKUM AG | Annual Report 2024 110

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement we make a signiﬁcant contribution towards safeguarding the stand- ards of living for our employees. In this way we reinforce the positive impact of the collectively agreed social security provisions and at the same time reduce any potential negative impacts on the terms of employment of the Company’s workforce. This also helps us re- duce the risks related to loss of employees and productivity. Responsibility for implementation and compliance lies with the Group with the Group division Human Resources and Legal. The works council in turn monitors compliance with these collective bargaining agreements. The employees were actively involved in their development through the collective wage committee. All col- lective bargaining agreements are openly communicated and made available through the Company’s Intranet. Principles of conduct Our principles of conduct form the basis of what is to apply to all our employees, and describe the values and standards we should feel bound by as employees of the Group RHÖN-KLINIKUM AG: IN- TEGRITY – RESONSIBILITY – TRUST – LOYALITY – SUSTAINABILITY. The principles of conduct moreover represent important ground rules governing the entrepreneurial activity of RHÖN through its corporate bodies, senior executives and employees. They ensure that uniform standards known and upheld throughout the Com- pany apply. The objective of the principles of conduct is to protect the Company’s employees from breaches of internal and external requirements and the resulting risks under criminal and liability law. They also form the basis on which employees collaborate amongst one another and deﬁne the rules for their dealings with one another. In this way we create a respectful and safe environ- ment for our employees. The principles of conduct are also de- signed to safeguard against discrimination based on racial and eth- nic origin, colour, gender, sexual orientation, gender identity, disa- bility, age, religion, political opinion, nationality or social origin, or other forms of discrimination. The senior executives carry special responsibility when it comes to these principles of conduct being implemented. Through their impeccable and lawful conduct, they especially act as a role model for others. In their function they en- sure that the employees under their scope of responsibility are aware of and know the content of these principles of conduct and comply with them in their actions. The principles of conduct are made available to all employees through the Intranet. Policy on whistleblower system and on “Reporting Ofﬁce for persons affected by sexual assault and discrimination at the workplace” A Group-level works council agreement governs the use of the whis- tleblower system. There is also a “Reporting Ofﬁce for persons af- fected by sexual assault and discrimination at the workplace” (see also S1-3). Our employees have access to the Reporting Ofﬁce and to the whistleblower system over the Intranet. The Central Compli- ance department is responsible for the whistleblower system, and also monitors compliance with it and reports once a year to the Group-level works council and the Board of Management. The policy's users include all employees but not the other players along the value chain. The Group-level works council was involved in the system’s development. The whistleblower system takes ac- count of the legal requirements set out in the Whistleblower Protec- tion Act (Hinweisgeberschutzgesetz, HinSchG). The “Reporting Of- ﬁce for persons affected by sexual assault and discrimination at the workplace” was designed on the basis of the General Equal Treat- ment Act (Allgemeine Gleichbehandlungsgesetz, AGG). Mobile work policy The Group-level works council agreement on mobile working de- scribes the basis and conditions for mobile working in the Group, as governed by the relevant framework of labour protection laws. With this policy we allow our employees to perform mobile work in spe- ciﬁc areas for up to 50% of their normal working hours. This simpli- ﬁes the organisation of working time for our employees and is in- tended, among other things, to help them achieve a good balance between their professional and private life. Our objective is to safe- guard and promote the mental and physical health of our employ- ees. The Group division Human Resources and Legal is responsible for implementation and compliance, as well as monitoring the same. The Group-level works council was involved in the policy’s development. The policy applies to the Company’s employees whose scope of duties allow this, and is available over the Intranet. Agreements related to the e-learning and learning man- agement system With the Group-level works council agreement related to the e- learning and learning management system (LMS), RHÖN deﬁnes the scope and further framework conditions of the e-learning training programme. The already extensive offering is being continuously expanded. With the system we can also provide some mandatory training courses for speciﬁc employee groups or training courses in, for example, ﬁre safety. The instructors at the various sites coordi- nate the course subjects with one another. The e-learning tool and learning management system (LMS) as well as the related policy are accessible to all employees and are intended to help reinforce the positive impacts or prevent the potentially negative impacts related to training and skills development. RHÖN-KLINIKUM AG | Annual Report 2024 111

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement The Group-level works council monitors compliance with the pol- icy, in some cases also digitally using the e-learning tool. The Group division Human Resources and Legal is responsible for implement- ing the policy. The employees are directly involved in the develop- ment process since the specialist departments create appropriate training offerings as part of the development programme. Directive on Group, youth and apprentice representation The Group-level agreement on Group, youth and apprentice repre- sentation governs and promotes the participation of those stake- holders in social dialogue within the Group and by doing so also promotes employee satisfaction. The Works Council Constitution Act (Betriebsverfassungsgesetz, BetrVG) provides the legal frame- work of the policy. The Group division Human Resources and Legal is responsible for implementation. Monitoring is performed by the Group-level works council, which was involved in the policy’s devel- opment. The affected employees have access to the policy’s provi- sions via the Intranet. Policy on information and communications technology With our Group-level works council agreement related to infor- mation and communications technology we seek to ensure the pro- tection of employee and patient data. The policy also sets out what artiﬁcial intelligence systems may be used in the Company to en- sure the responsible application of these technologies. The moni- toring process provides for an annual review by the Group divisions IT, Human Resources and Legal, which are also responsible for the policy. The policy is also based on the legal principles of the Works Council Constitution Act (Betriebsverfassungsgesetz, BetrVG) (sec- tion 87) as well as the IT Security Act (IT-Informations- und Sicher- heitsgesetz, IT-SiG). The policy was developed with the involvement of the Group division IT to represent the interests of employees with regard to technical aspects. The agreement is accessible for all em- ployees via the Intranet. International Standards such as the UN Guiding Principles on Business and Human Rights, the ILO Declara- tion or the OECD Guidelines for Multinational Enterprises are not speciﬁcally referenced. Group data protection policy and data protection manual The Group data protection policy and the data protection manual are effective means to safeguard compliance with comprehensive data protection provisions and ensure that data of employees, pa- tients and external third parties who, for example, access infor- mation via the Company’s website, are processed responsibly and lawfully. All of RHÖN’s hospital sites have their own data protection ofﬁcer (DPO). The DPOs work together closely with the Group divi- sion IT which documents all data processing activities they perform. Further processing operations as well as risk assessments are rec- orded by the Group DSO in the data protection management sys- tem. An internal review is performed every two years as well as ad hoc. Each year, all data protection cases are to be reported as a met- ric. The policy applies Group-wide and also covers hospital opera- tions. Data protection information is made available to patients as part of the admission process and in application forms, but the plan is to digitalise this process. Moreover, the purchase order pro- cessing software is subject to the Group data protection policy. Re- sponsibility for compliance with the policy lies with the chairman of the Board of Management, supported by the Group data protection ofﬁcers who ensure close cooperation with the Group division Hu- man Resources and Legal and Group-level works council. The Policy is oriented on national and European data protection legislation in force as well as ofﬁcial requirements, but without further references to UN Guiding Principles, the ILO Declaration or OECD Guidelines. The policy was developed with the involvement of the Group-level works council. Representative bodies of patients as well as recom- mendations of the German Hospital Association (Deutsche Krank- enhausgesellschaft, DKG) were also taken into account in drafting the policy. The policy and the manual are publicly accessible and available via the Intranet to employees as well as from the Com- pany’s website for third parties, including a reporting process and contact persons. The sustainability matter “Employment and inclusion of persons with disabilities” is not covered by a separate Group-level works council agreement as a policy. There is no uniform management system related to workplace acci- dent prevention. S1-5 Targets related to terms of employment So far, no measurable targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities for the employees of the Company were deﬁned. Targets, further actions and policies are to be drawn up as part of the further strategic development. S1-4 Actions related to terms of employment The effectiveness of the actions and initiatives in delivering out- comes for the employees of the Company are not individually tracked and assessed. The responsible Group division Human Re- sources & Legal engages in a regular dialogue with the Central Com- pliance department with regard to the actions and policies. The re- sponsible senior executives are respond to the impacts based on their professional experience to the extent necessary and reasona- ble and initiate appropriate countermeasures. Allocation of funds for individual projects for managing the individual impacts has been decided on a case-by-case basis. The processes for managing the material risks in connection with the Company’s own workforce were reported to the Group risk management department to ensure an integrated consideration of the existing risk management pro- cesses. RHÖN-KLINIKUM AG | Annual Report 2024 112

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Increase in duty roster efﬁciency and staff pool As already described above, the irregular working hours as well as night and shift work normally found in a hospital may have a nega- tive impact on our employees. That is why in ﬁnancial year 2024 we decided to introduce a new duty roster planning system including absence management for our own operations, which is supported by artiﬁcial intelligence. Based on the available data, artiﬁcial intel- ligence makes recommendations for scheduling shifts or providing for substitution of absent employees. In order to make the duty ros- ters even more efﬁcient and accommodate the needs of employees, it was also decided to join a Group-wide staff pool in future. With the implementation of this measure to be completed by the middle of 2026, we are striving for signiﬁcantly higher duty rostering efﬁ- ciency while also using it to measure the effectiveness of this action. At the same time we would like to reduce the workload of our em- ployees to promote their satisfaction and health in the long term. Harmonisation of training offering with Asklepios Our strategic cooperation with the Asklepios Group opens up addi- tional opportunities for improving the quality of continued training and upskilling. Early in the reporting year, we launched the harmo- nisation of the training offering with Asklepios to jointly establish a common minimum standard and to promote intermobility within the Group. This measure includes comparing and broadening exist- ing training offerings and exchanging proven practices between RHÖN and Asklepios. The objective is to create a harmonised train- ing offering that will be adopted throughout the Group. With this we would like to maintain and enhance qualiﬁcations, skills, employee satisfaction and job security. The measure is expected to be com- pleted by the end of 2025. We measure its effectiveness based on feedback related to the training offering as well as participation rates. House of Best Care In 2024 we presented our integrated and Group-wide HOUSE OF BEST CARE policy with the aim of creating excellent working condi- tions for our employees through a comprehensive approach. The policy comprises numerous dimensions for the workplace, work processes and patient care. These include interprofessional treat- ment teams, professional development opportunities, modern work equipment, innovative nursing concepts, a focused patient journey and a transformative leadership culture. The policy moreo- ver provides for a knowledge database for day-to-day clinical work in which we take up processes and present them in transparent form for our senior clinical executives. In this way, select processes and projects can be presented and adapted to the requirements of each hospital. An indicator of the effectiveness of this measure is how this knowledge database is being continuously enhanced. In future, the policy is to be supported by artiﬁcial intelligence and thus reinforced by scientiﬁc and evidence-based know-how giving due regard to legislation in force. Broadening of Job-Rad offering During the reporting year, the Job-Rad (job bicycle) programme was broadened for Group-wide use so that even more employees could take advantage of the Job-Rad lease model. For example, since early 2024 employees from Campus Bad Neustadt can also beneﬁt from this offering. This measure strengthens RHÖN’s com- mitment in the health area and its attractiveness as an employer. We assess the effectiveness of the measure by the number of partic- ipating employees. Employee events Like every year, RHÖN held some employee events in 2024 as well, including the “Day of Nursing”, the “Day of Women”, summer and autumn festivals as well as Christmas events. By organising these events, we would like to strengthen our ties with one another and team spirit in the Company as well as promote recognition of par- ticular professional groups or topics. They provide the opportunity for dialogue and engagement, appreciation and networking across the different departments. The measures support the well-being of our employees and contribute towards a positive corporate culture. We assess the success of these events based on participation rates and the feedback we receive from our employees. Making apartments available to employees and helping them ﬁnd an apartment We provide assistance to our apprentices, nurses and other employ- ees in the search for an apartment and even provide them with af- fordable employee apartments ourselves. In this way we pursue the objective of enhancing employee satisfaction and strengthening the loyalty of our employees to RHÖN. As a general rule, the effec- tiveness of this measure is assessed by how many apartments are successfully referred and feedback received from the employees we have helped. For example, the University Hospital of Giessen has three residences with apartments that are provided especially to apprentices not living in Giessen. Zentralklinik Bad Berka also has its own residence and in addition makes apartments available to employees which are located close to the Klinik. Likewise, our Klin- ikum Frankfurt (Oder) makes apartments and rooms available to employees. Apartments are also offered to employees at the Bad Neustadt site. In the autumn of 2024 we also opened our new ap- prentice residence at Campus Bad Neustadt. More than 100 junior staff can now enjoy the comfort of a modern and fully furnished apartment in the direct vicinity to their place of work. RHÖN as- sesses the effectiveness of this measure based on the number of units let. RHÖN-KLINIKUM AG | Annual Report 2024 113

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Data protection impact assessments The purpose of a data protection impact assessment (DPIA) is to en- sure data protection-compliant use of software and technologies and to identify risks where appropriate. The measure applies to the entire Group and covers data protection topics related to patients, employees and affected third parties. If such DPIA – like the one found in patient information and patient admission systems – is re- quired from a risk viewpoint, it is created on an ongoing basis and pursues the objective of a continuous implementation of measures related to data protection compliance in the Company’s operating activities and on introducing new digital processes. For example, during the reporting year RHÖN was able to introduce a card-based solution for digitalised veriﬁcation of doctors at computer terminals in compliance with data protection. The high-speed connector re- places numerous single-box connectors, thus reducing operating and administrative expenses. For this purpose, RHÖN obtained a provider’s licence from gematik. munication with the Central Compliance department, a whistle- blower system was established. The whistleblower system is part of the compliance management function and provides employees of the Company with a conﬁdential channel of communication for re- porting compliance breaches. This system can also be used to re- port negative impacts related to the IROs “social dialogue” as well as “freedom of association, existence of works councils and infor- mation, consultation and participation rights of workers”. S1-6 Characteristics of the Undertaking’s Employees At the end of ﬁnancial year 2024, RHÖN employed a total of 18,741 people at ﬁve sites in Germany. Some 74.3% of all employ- ment contracts at RHÖN are for an indeﬁnite term, thus providing long-term planning certainty to both our employees and us as an employer. During the ﬁnancial year, 2,333 employees left the Com- pany. This translates into a staff turnover rate of 14.1%. Disclosures on the number of employees by gender Gender Male Female Other Not disclosed Total number of employees Number of employees (head count) 5,366 13,375 – – 18,741 Employee training related to data protection and other measures preventing human error Every two years, we raise awareness with our employees and senior executives of the lawful management of personal data through web-based training and target group-based in-person training ses- sions. For example, during the reporting year and with a view to pre- ventive strengthening of data protection, the automatic e-mail de- tection of external addresses in Outlook was deactivated to prevent content from being sent inadvertently to unauthorised recipients. Moreover, sending unencrypted documents by e-mail is prohibited and no sensitive information is shared over the phone. Each month and on an ad hoc basis, we conduct a screening of our websites us- ing special software to ensure legally compliant and accessible use as well as compliance with obligation to duly provide information in accordance with the GDPR. We measure the effectiveness of the measures related to data pro- tection by the number of data protection violations. Measures related to social dialogue, freedom of associa- tion, the existence of works councils and the information, consultation and participation rights of workers RHÖN is well aware of the legal regulations related to employee rep- resentation, anti-discrimination and social security legislation and ensures compliance with the same through various processes. In this regard, RHÖN also safeguard freedom of association and the existence of works councils. Compliance with the legislation is mon- itored on an ongoing basis by the Central Compliance department in coordination with the Group division Human Resources and Le- gal. We verify the effectiveness of the measures through the exist- ence of works councils both at the Group level and at the level of the operative business units. The information, consultation and partic- ipation rights of the employees are thus ensured. To enable com- RHÖN-KLINIKUM AG | Annual Report 2024 114

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Table for presenting employee head count in countries where the Company has at least 50 employees representing at least 10% of its total number of employees Country Germany Number of employees (head count) 18,741 The aforementioned characteristics (KPIs) are taken from the staff- ing statistics for each organisational unit. They are read from the ERP system using a software program. The number of employees (headcount) is deﬁned as the number of persons employed (head- count), and not in full-time equivalent, as at 31 December 2024. No average values are assumed but only date point values are used in the calculation. The values are disaggregated below by gender, term and guarantee working hours. The resulting KPI “employee head count in countries where the Company has at least 50 employ- ees” is likewise deﬁned as the number of persons employed (head- count) as at 31 December 2024. The values are split by country and countries with fewer than 50 employees are not included in the to- tal. The KPI of the employees from both tables shown here match because RHÖN operates exclusively in Germany. Disclosures on em- ployees without guaranteed working hours (e.g. on-call workers who are available when required) were in some cases retrieved manually if they were not identiﬁed as such in the HR system. The number and ratio of leavers was shown excluding apprentices, in- terns, work students, dental students, students of medicine com- pleting their practical year and persons completing a year of volun- tary social work. In this regard, and to the extent technically possi- ble and identiﬁable, internal transfers are not counted as leavers. The KPIs are not based on any additional assumptions. The metrics were not validated by an external entity. Employees by contract type, broken down by gender (number of persons). The voluntary disclosures related to break-down by full- and part-time employees are not reported. Number of employees (head count) Number of employees with indeﬁnite-term employment contracts (head count) Number of employees with limited-term employment contracts (head count) Number of on-call employees (head count) * Gender pursuant to self-disclosure by employees Female 13,366 10,266 3,100 61 Male 5,375 3,654 1,721 86 Other* No disclosures – – – – – – – – Reporting period 2024 Germany 18,741 13,920 4,821 147 Other regions – – – – Employees by contract type, broken down by region (number of persons). Number of employees (head count) Number of employees with indeﬁnite-term employment contracts (head count) Number of employees with limited-term employment contracts (head count) Number of on-call employees (head count) The number of workers matches the total number from the tables shown further above. It is the representative number of employees (headcount) and is provided in the ﬁnancial section of the Group Management Report (cf. number of employees). The voluntary dis- closures related to the break-down by full- and part-time employees are not reported. RHÖN-KLINIKUM AG | Annual Report 2024 Total 18,741 13,920 4,821 147 Total 18,741 13,920 4,821 147 115

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement S1-8 Collective bargaining coverage and social dialogue The basis for ensuring fair terms of employment and pay is provided by the provisions of our collective bargaining agreements (in this re- gard see also S1-1). The percentage of all employees covered by col- lective bargaining agreements is 92.5%. Not covered by collective bargaining agreements are employees of service companies, head physicians, executive employees, employees with a salary exceed- ing the highest pay scale, employees receiving integration allow- ances (Eingliederungszuschüsse) pursuant to sections 217 ff. of So- cial Security Code (Sozialgesetzbuch, SGB) III and workers in minor employment within the meaning of section 8 (1) no. 2 SGB IV. The percentage of employees at sites with works council representation is around 97.0%. Collective bargaining coverage and social dialogue Collective bargaining coverage Social dialogue Coverage rate 0−19 % 20−39 % 40−59 % 60−79 % 80−100 % Employees – EEA (for countries with >50 employees representing >10% of total headcount) Employees – non-EEA countries (esti- mate for regions with >50 employees representing >10% of total head- count) Representation at workplace (only EEA) (for countries with >50 employ- ees representing >10% of total head- count) Germany Germany The KPI “collective bargaining coverage” is deﬁned as the number of employees (headcount) covered under a collective bargaining agreement (by collective remuneration agreement/collective wage agreements) in proportion to the total number of employees as at 31 December 2024. The information are centrally evaluated from the ERP system. Here, the collective wage information made availa- ble in the ERP system serve as a basis. The term “collective bargain- ing agreements” means only those collective bargaining agree- ments entered into with a trade union or were declared to be gen- erally binding (work and social regulations or other local agree- ments with works councils are not included). In this metric, how- ever, civil service employees at Universitätsklinikum Gießen und Marburg GmbH covered under generally binding wage scales are deemed to fall under a collective bargaining agreement. The KPI is not based on any additional assumptions. The metrics were not val- idated by an external entity. The same description and methodol- ogy applies to the KPI “overall percentage of its employees in the EEA covered by collective bargaining agreement for each country in which it has a signiﬁcant employment, deﬁned as at least 50 em- ployees by head count representing at least 10% of its total number of employees”. Since the Group of RHÖN-KLINIKUM AG operates ex- clusively in Germany, the values speciﬁed match. The KPI “Social dialogue” gives the percentage of employees (head- count) in the EEA with an employee representative body in propor- tion to the total number of employees. The information related to number of employees is evaluated from the ERP system. Disclosure of the existence of an employee representative body within the sub- sidiaries is determined manually. The KPI is not based on any addi- tional assumptions. The metrics were not validated by an external entity. RHÖN operates exclusively in Germany. For that reason the col- umn “Employees – non-EEA countries (estimate for regions with >50 employees representing >10% of total headcount)” is left blank. S1-10 Adequate wages Adequate wages have an inﬂuence on the satisfaction of our em- ployees. In this regard our employees beneﬁt from in-house collec- tive bargaining agreements we have negotiated for our hospitals with the social partners ver.di and Marburger Bund. For example, our collective bargaining agreements provide for night bonuses and differentiated bonus exempt from tax and social security contribu- tions. Further scope for payments exempt of tax and social security contributions, such as inﬂation relief bonuses, are also exhausted giving due regard to the legal basis. RHÖN thus pays its employees adequate wages in keeping with the benchmarks in force. We un- derstand the statutory minimum wage set in Germany as the ade- quate wage benchmark used for comparison with the lowest wage. Based on the business model, RHÖN also adheres to industry-spe- ciﬁc minimum wages such as the minimum wage for nurses. S1-16 Remuneration metrics Under the collective wage provisions in force, employees at RHÖN receive equal pay for equal work. However, since not all workers are remunerated under collective bargaining agreements, we wish to RHÖN-KLINIKUM AG | Annual Report 2024 116

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement create transparency with respect to internal income inequality. Dur- ing the reporting year, the annual total remuneration ratio of the highest paid individual to the median total remuneration for all other employees was 40. The KPI “Annual total remuneration ratio of the highest paid indi- vidual to the median total remuneration” is calculated on the basis of gender non-speciﬁc remuneration data obtained from the ERP system and aggregated to an overall assessment. First, the highest paid person in the Company is identiﬁed as the equation denomi- nator. To identify the equation numerator, the highest paid individ- ual is subtracted from the sum of the gender non-speciﬁc individual remunerations, with the median then being formed from this. All variable and ﬁxed remuneration components are included. By di- viding the numerator and denominator, the annual total remunera- tion ratio of the highest paid individual to the median total remu- neration for all other employees is calculated. The gross annual sal- aries of the Company’s active employees are included pro rata. Likewise, passive workers as well as persons having left the Com- pany during the reporting period are included in the metric. The metric is not based on any assumptions and was not validated by an external entity. Occupational health and safety S1-1 Policies related to occupational safety and health Critical Incident Reporting System (CIRS) The objective of the Group-level works council agreement related to the Critical Incident Reporting System (CIRS) is to prevent acci- dents and identify and/or eliminate any existing risk sources. It thus helps achieve the objective of preventing the potentially negative impacts related to health and occupational safety. With CIRS, which is a material component of our clinical risk management system, all employees can anonymously draw attention to errors and critical events in clinical processes. The Company’s employees have access via the Intranet. The reports may affect both employees and pa- tients. To ensure lessons are learned from mistakes and the reports across all sites, CIRS incidents are published together with concrete prevention recommendations on the Intranet in the CIRS Portal. The implementation is supported by the Group divisional head for Patient Safety, Quality Management and Hygiene (PQH). The Group- level works council was involved in its launch and receives a CIRS report every year on the number of reported incidents and preven- tive actions derived from them. The CIRS takes account of the Infec- tion Protection Act (Infektionsschutzgesetz, IfSG) as well as the So- cial Security Act (Sozialgesetzbuch, SGB) (Fifth Book). Beyond that, no other standards or third-party initiatives are taken into account. As part of the implementation of CIRS, the Group of RHÖN-KLIN- IKUM AG has not committed to comply with other standards or ini- tiatives within the meaning of ESRS 2. S1-5 Targets related to occupational safety and health So far, no measurable targets for the Company’s own workers were deﬁned. As part of the further strategic development, targets, ac- tions and policies are to be developed. S1-4 Actions related to occupational safety and health Training and events related to health and occupational safety To ensure a high level of occupational safety and health for our em- ployees, we conduct regular and ongoing training courses and offer health-related courses. The training programmes, which are offered via the e-learning (see also section S1-1), cover the topics of ﬁre safety, hygiene and workplace safety, among others. Moreover, there are course- or event-based offerings promoting mental and physical health, such as yoga classes and back training courses de- signed as preventative tools and ways to promote good health. We understand this as remedial action to counteract the impact on em- ployees’ health. In this way we also wish to prevent workplace acci- dents and disease-related risks and exposure, and to promote the general well-being of our employees. The training courses are or- ganised decentrally at the different sites. We measure the effective- ness of this measure by the attendance rates for the training courses and events. Direct impacts of the measure on the number of ab- sences (sickness rate) and thus the state of health of the employees cannot be obtained directly since the health of our employees de- pends on numerous factors over which RHÖN has no inﬂuence. It is therefore not possible to measure any effectiveness beyond the at- tendance rate for training courses and events. The offering of health-related courses is regularly posted via the employee news- letter “News”, and employees can also view the offering in the Intra- net “Insight”. In this regard we also draw attention to the measures to point out the negative impacts on health safety caused e.g. by not enough exercise and sitting for long periods. For health and occu- pational safety there is no targeted budget, but instead measures are initiated at each site individually. RHÖN-KLINIKUM AG | Annual Report 2024 117

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement S1-14 Occupational safety and health metrics The occupational and health safety management system of RHÖN covers 100% of the employees at all ﬁve sites. On overview of the accident and health statistics is shown in the table below. Accident and health statistics Reportable work-related accidents (number) Rate of reportable work-related accidents (%) 329 11.2% S1-5 Targets related diversity So far, no measurable targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities related to the employees of the Company were deﬁned. As part of the further strategic development, targets, ac- tions and policies are to be developed. 2024 S1-4 Actions related to diversity More diversity We are fully committed to diversity and stand ﬁrmly against discrim- ination or harassment in any form. We also demonstrate this by our efforts to recruit new staff from abroad, to provide them with con- tinued and higher-qualiﬁcation training and to retain them in our Company. Our employees at the various sites come from many dif- ferent countries of origin. With our initiatives we promote training and advancement opportunities for people regardless of their ori- gins. With our whistleblower system we identify what action is needed and appropriate to respond to a particular potential negative im- pact on the diversity (e.g. any kind of discrimination) of the Com- pany’s employees. The Group of RHÖN-KLINIKUM AG ensures by its principles of con- duct, whose compliance is monitored by the Central Compliance department, that our own practices do not have or contribute to any material negative impacts on our own workers. No indirect budget is allocated to the management of material im- pacts related to diversity. During the ﬁnancial year, we offered a 60-hour continued training course for integration mentors at the University Hospital of Gießen to better integrate nurses recruited from abroad. The eight partici- pants were trained in professional integrated teaching of German, violence prevention, course planning and team integration, among others. In 2024 we also took part in the #niewiederistjetzt social media campaign to take a clear stand against hate, discrimination and an- tisemitism as well as for freedom and democracy and to communi- cate this externally. At our sites in Bad Neustadt and Marburg we have encouraged our employees via our Intranet to take part in demonstrations in support of such diversity principles in those cit- ies. The metrics of the accident and health statistics are retrieved man- ually via query by the Group division Human Resources from the HR department heads of the sites. The rate is to represent the number of respective cases per one million hours worked. The KPIs are not based on any further assumptions and were not validated by an ex- ternal entity. Diversity S1-1 Policies related to diversity Position paper on inclusion of persons with disabilities Together with the representative body for severely disabled per- sons, a position paper to govern the respectful participation and in- tegration of persons with disabilities at work and in training was prepared. It provides that the Board of Management or a repre- sentative is to participate in the annual meeting of the representa- tive body for severely disabled persons and in this context remit a report on the integration of disabled persons. Furthermore, measures are developed on an ongoing basis whose progress is re- ported to the Group representative body for severely disabled per- sons. Our corporate policies are not explicitly oriented on the UN Guiding Principles on Business and Human Rights, the ILO Declaration on Fundamental Principles and Rights at Work or the OECD Guidelines for Multinational Enterprises since our area of activity is limited to Germany and we fully comply with the legal requirements of occu- pational and human rights in force in Germany. No reference to hu- man trafﬁcking, forced labour and child labour is made in any of the policies described under S1-1 since these practices can be excluded because the Company’s sites are exclusively located in Germany. RHÖN-KLINIKUM AG | Annual Report 2024 118

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Within the Group these measures contribute to more diversity, tol- erance and equality, thus creating a respectful working environ- ment characterised by fair dealings. We measure their effectiveness mainly by the number of new employees recruited each year from abroad. In recognition of our efforts, we also received the intercul- tural diversity seal of approval “Interkulturelle Vielfalt LEBEN” at our University Hospital in Giessen and Marburg in 2024. Inclusion of persons with disabilities As set out in the position paper on inclusion or persons with disa- bility, measures were implemented in the reporting year and al- ready planned for the following year. One measure in 2024 was in- forming the management boards and HR departments about the basic principles of legislation related to severely disabled persons. This measure is currently being conducted by the Group division Human Resources and Legal in the form of information letters and Jour Fixes. Moreover, the human resources department imple- mented a policy on raising awareness with senior executives for the integration of severely disabled employees and employees with similar impairments decentrally at the individual sites. This was rolled out via information events in-person or online. For RHÖN, the attendance rate for these events is an indicator for measuring the effectiveness of this measure. At the University Hospital of Giessen, a full-day continued training course on current legal requirements for inclusive and non-discriminatory healthcare delivery and re- lated difﬁculties and opportunities was moreover held for our em- ployees. For the upcoming ﬁnancial year, three further measures are planned. One of them is the development of case groups and the deﬁnition of potential support measures by the local human re- sources department. Secondly, the human resources department is to deﬁne a prevention process for each site pursuant to section 167 SGB Book IX. The third measure provides for the development of a policy for communication within the Group related to the topics of diversity, disability and inclusion. Responsibility for this lies with the Group division Human Resources and Legal together with the Group representative body for severely disabled persons. S1-9 Metrics on diversity We are proud that people from many different countries work for RHÖN and bring cultural diversity to our Company (see also S1-4). We are fully committed to such diversity and stand ﬁrmly against discrimination or harassment in any form. We maintain the princi- ple of equal opportunities by hiring exclusively on the basis of qual- iﬁcations. In 2024, the proportion of women in management posi- tions is around 30.8%. We strive to achieve a balanced age structure to ensure that our teams are made up both of young and of experi- enced employees. Employees at the top management level: by gender (number and % of total workforce) Female Male 2024 30.8 % (4 persons) 69.2 % (9 persons) The metrics for total workforce of the Company are determined and evaluated manually. The top management level is deﬁned from the Group divisional heads of the Group of RHÖN-KLINIKUM AG and the managing directors and directors of the ﬁve hospital sites. The KPIs are not based on any further assumptions and were not validated by an external entity. Employees by age group (% of total workforce) < 30 years 30–50 years > 50 years 2024 24.7 % 45.3 % 30.0 % The metrics of the table for employees by age group are determined by an evaluation from the ERP system. All employees of the Com- pany were included. The KPIs are not based on any further assump- tions and were not validated by an external entity. RHÖN-KLINIKUM AG | Annual Report 2024 119

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement ESRS S4 CONSUMERS AND END-USERS At RHÖN, our focus is making sure everything we do is in the best interests of our patients. Our top priority is providing patients with a safe environment as well as ﬁrst-class medical care with a high level of satisfaction. RHÖN strives for medical excellence with a structured quality management organisation coordinated and working within the network of the Asklepios Group across all sites. In this section, RHÖN explains, among other things: ESRS 2 SBM-3-S4 Material impacts, risks and opportunities and their interaction with strategy and business model RHÖN’s services relate primarily to patients as end-users who need medical treatment and nursing. Moreover, relatives and visitors of patients may also be affected. When we speak of patients, we al- ways mean their legal representatives and relatives or visitors as well. – the strategic approach as it relates to patients, – material impacts and risks related to patients, – – the actions taken to diminish or remediate negative impacts and risks as well as promote positive impacts, the results of such actions All consumers and end-users who are likely be affected by material impacts of RHÖN, including impacts related to its own business ac- tivities and the value chain resulting from the products or services of RHÖN as well as from our business relationships, fall under the disclosures according to ESRS 2. Impacts, risks and opportunities management We daily commit ourselves to ensuring the patients turning to us feel safe, receive excellent medical care and are happy with our ser- vices. Ensuring that this remains the case at all times is our top pri- ority. We wish to achieve this goal with our medical excellence standards, comprehensive quality management programme with interfacility structures and close collaboration with our partners from the Asklepios Group. This will enable us to introduce innova- tions to live up to our own standards of quality. Impacts, risks and opportunities with regard to consumers and end-users ESRS 2 SBM-2-S4 Interests and views of stakeholders Information on how the interests, views, and rights of the RHÖN’s consumers and/or end-users, including respect for their human rights, inform its strategy and business model is found in section ESRS 2. All our consumers and end-users are persons that rely on infor- mation to avoid a potentially negative impact of our services. For that reason, RHÖN informs patients comprehensively about the treatment, drugs and possible risks in a form adapted to the needs of patients. This is done among other things through discussions with doctors, patient information as well as patient brieﬁngs and forms. RHÖN also treats a particularly vulnerable group of our pa- tients, children. Under this section, we present how we take their rights and needs into consideration. In the materiality analysis (see also ESRS 2 IRO-1), RHÖN has identi- ﬁed the following material IROs related to consumers and end-us- ers. The IROs as well as their position in the value chain and dura- tion are presented in section ESRS 2. Impacts related to data protection The collection, processing and storage of patient data is indispen- sable when it comes to providing medical care. RHÖN is committed to protecting patient data in accordance with the data protection provisions in force and takes technical and organisational measures to ensure data security. In the event of data protection breaches re- lated to the data of end-users and consumers, for example through GDPR violations or data leaks as a result of cyber-attacks, the secu- rity of such data is no longer guaranteed. Given our business model, that also includes sensitive (personal) health data. Data protection breaches therefore can negatively affect RHÖN’s patients. The po- tential breach of conﬁdentiality, for example as a result of improper handling or inadvertent disclosure of conﬁdential patient and health information, also represents a negative and potential impact for RHÖN’s patients. RHÖN-KLINIKUM AG | Annual Report 2024 120

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Impacts related to the topic of data protection directly related to RHÖN’s business model since the treatment of our patients requires recording data, including sensitive health data. Since this is inevita- ble, these impacts have a direct inﬂuence on the RHÖN’s business model. Both negative and potential impacts were categorised by us as indi- vidual and would affect only some of the patients at the respective sites. Impacts related to patient well-being On the one hand, RHÖN seeks to ensure the well-being of all our patients with its medical care and pre-/after-care offerings. The treatments are aimed at improving the overall health of patients or mitigating the serious impacts of diseases on the palliative medi- cine wards. On the other, a lack of trust on the part of patients may result in persons affected in some cases not wanting to freely ex- press their view or voice potential criticism for fear of negative con- sequences such as poor treatment or unfriendly staff. This in turn can lead to poor treatment outcomes and have a negative impact on people. The safety and health of patients might be negatively in- ﬂuenced if, for example, outbreaks of infectious diseases occur at our sites. The health of the individual or individuals concerned may also be harmed when patients receive inadequate treatment, for ex- ample as a result of inadequate or poor diagnosis or incorrect treat- ment due to ignorance and incompetence. Impacts related to the topic of patient well-being are directly re- lated to RHÖN’s business model since the focus of the value chain is on treating our patients. They therefore have a direct inﬂuence on the business model and strategy. We daily commit ourselves to en- suring that our patients receive excellent medical care. We have categorised all negative impacts in this section as poten- tial. The impacts related to lack of trust, ensuring patient well-being and inadequate treatment are classiﬁed as individual. The negative impact related to risks arising from diseases is to be categorised as systemic and/or widespread. Impacts related to quality and safety Inadequate quality control and quality assurance processes can jeopardise the safety and health of our patients and result in nega- tive impacts on people. Safety-relevant incidents such as falls, inju- ries or physical violence can also negatively impact patients and ex- pose them to physical dangers and injuries. Impacts related to the topic of quality and safety are directly related to RHÖN’s business model since patient safety must be ensured at all times. They have a direct inﬂuence on the business model and strategy. We have categorised all impacts related to quality and safety as po- tential and individual. Impacts related to protection of children Ensuring the protection of children encompasses medical diagnosis in order to objectivise suspected cases of neglect, child mistreat- ment or child abuse. Such diagnosis provides the children affected and their parents with effective help and therefore has positive im- pacts on child and adolescent patients. They can be timely exam- ined by various specialists without having to be admitted as inpa- tients in every case. By contrast, a lack of measures to protect chil- dren, i.e. an absence of standard procedures when risks to the well- being of children are suspected, can entail long-term consequences for the development, personal safety and health of children and ad- olescents. The impacts are directly related to RHÖN’s business model and strategy since the treatment of children and adolescents forms an explicit part of our treatment offering. The impacts related to pro- tection of children therefore have a direct inﬂuence on our business model and strategy. The impact related to lack of measures to protect children was as- sessed as negative, potential and individual. By contrast, the impact related to ensuring the protection of children was assessed as pos- itive, actual and individual. S4-1 Policies related to consumers and end-users Respect for the human rights of patients, relatives and visitors is an integral part of our corporate policy and culture. RHÖN respects the human rights of all consumers and end-users, particularly with re- gard to: – – The right to health: ensuring a high quality of medical care based on the needs of patients; The right to dignity and respect: treating all patients with dig- nity, respect and without discrimination; RHÖN-KLINIKUM AG | Annual Report 2024 121

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement – – – The right to privacy and data protection: protecting patient data in compliance with the data protection provisions in force; The right to information and self-determination: informing patients comprehensively about their treatment options and obtaining their informed consent; The right to non-discrimination: equal access to healthcare for all, regardless of their gender, origin, colour, religion, age, disability or sexual orientation. These rights are enshrined in the policies described below. Data protection policy The purpose of the data protection policy is to safeguard compli- ance with comprehensive data protection provisions and ensure that data of employees, patients, as well as external third parties ac- cessing information via the Company’s website, for instance, are processed responsibly and lawfully. Patient data are processed only if consent as been given for such purpose, if this is necessary for complying with laws and regulations in force, or is necessary based on other legal grounds. For more information, see S1-1. Quality management policy The quality management policy (QM Policy of Joint Federal Com- mittee (JFC)) forms the central framework for quality assurance in speciﬁc service areas of RHÖN. It deﬁnes 14 mandatory instruments and six methods for safeguarding and promoting quality, safety and patient well-being, supported by an annual monitoring process in what is referred to as the QM Annual Audit, in which the Policy’s im- plementation is reviewed. Also part of the QM Policy is reviewing how infection statistics are kept. Within the Group, responsibility for complying with and implementing this Policy lies with the Group di- vision Patient Safety, Quality Management and Hygiene. The QM Policy as well as the Infection Protection Act (Infektionsschutzge- setz, IfSG) serve as the regulatory basis and ensure compliance with the highest standards in the Company’s own operations along the value chain. The group of persons affected include patients and their relatives as well as the legislator, but also RHÖN as employer along with its employees. Representatives from hospital and pa- tient representative bodies were involved in the Policy’s develop- ment in the context of the JFC bodies. The Policy is publicly acces- sible via the JFC website. Code of conduct and guiding principle The code of conduct for dealings with patients is oriented on our “principles of conduct” (see also S1-1) and the “Group-level works council agreement related to the Corporate Governance Code”. At the heart of these is the our ethical standard and guiding principle: “Don’t do to others what you would not like done to yourself, and don’t leave off doing anything that you would like done to yourself.” The Code of Conduct applies to all employees of RHÖN and RHÖN’s afﬁliates, and relates to the entire value chain. Responsibility for en- suring compliance with the Code of Conduct and our guiding prin- ciple lies with the Board of Management, which clearly endorses such Code of Conduct on the Company’s website, and with all sen- ior executives. Currently, there is no speciﬁc process for monitoring compliance with the Code in dealings with patients. Critical Incident Reporting System (CIRS) The objective of the Group-level Works Council Agreement Related to the Critical Incident Reporting System (CIRS) is to prevent acci- dents and identify and/or eliminate any existing sources of danger. It thus helps achieve the objective of preventing the potentially neg- ative impacts related to health and occupational safety. Patients can inform themselves on measures for patient safety such as CIRS via the websites of the RHÖN hospitals. For more information, see also statements made in S1-1. Quality agreement related to obstetrics In November 2024 a quality agreement was entered into in the area of obstetrics between Techniker Krankenkasse (TK), BARMER (two health insurance funds) as well as Asklepios- und RHÖN-Kliniken (speciﬁcally Frankfurt (Oder), UKGM Gießen und Marburg). This pol- icy is aimed at making lasting improvements to obstetrics care at the hospitals of Asklepios and RHÖN. The care path supports ex- pectant mothers from registration for delivery at the hospital for up to six months after birth, and is intended as a useful way of supple- menting existing outpatient care. The material targets include re- ducing medical interventions, in particular caesarean sections, in- creasing rates of breast feeding and bringing about a positive and supportive delivery experience. The care path covers both digital el- ements such as a support app, and personal support in the form of consultations by midwives. The user group of the quality agreement currently encompasses 15 hospitals in the Group of Asklepios and RHÖN. At the participating hospitals, up to 80% of delivering women insured with the hospital insurance funds TK, BARMER and other contractual partners can participate in this programme. The obstetrics departments of the individual hospitals are responsible for implementing and further developing the policy. Monitoring is ensured through regular feedback from patients and allows for ad- justments to the care path based on the needs of the women con- cerned. The affected stakeholders are in particular expectant moth- ers, the obstetrics staff (doctors and midwives) and the hospitals in- volved. The quality agreement is communicated internally and ex- ternally and explained to the participating patients during the indi- vidual admission discussion at the hospital. The main provisions RHÖN-KLINIKUM AG | Annual Report 2024 122

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement are moreover communicated by the supporting app and through in- person consultations with doctors and midwives. S4-2 Engaging with consumers and end-users RHÖN actively engages with patients in shaping and improving healthcare services. This is done through: Child protection groups at the Marburg, Giessen and Frankfurt (Oder) sites The objective of the interdisciplinary medical child protection groups at UKGM and Klinikum Frankfurt (Oder) is to identify whether a child is at risk of or even affected by neglect, violence or abuse. If child mistreatment is suspected, a physical examination is conducted and the suspicious elements recorded based on stand- ard procedures, for example through photo documentation or by securing evidence. After the child is examined, the necessary medi- cal measures are taken in a timely manner to restore the child to health. Parallel to that, the child protection group is involved to de- termine a package of further measures. These will consist of the support and social phase, which may require a police and public prosecutor investigation. Regular casework reviews and a structured case assessment is per- formed to ensure that the policies are consistently implemented and enhanced. The children’s and adolescents’ centre Zentrum für Kinderheilkunde und Jugendmedizin, and in particular the mem- bers of the child protection group, are responsible for implementa- tion. Affected groups are the children and adolescents, the medical specialists and employees at the children’s and adolescents’ centre Zentrum für Kinderheilkunde und Jugendmedizin, as well as exter- nal entities such as the youth welfare ofﬁces (Jugendämter), which may be contacted in cases where children’s welfare is being put at risk. The policy of the child protection group was established based on the recommendations of the German Society of Paediatrics and Adolescent Medicine (Deutsche Gesellschaft für Kinder- und Ju- gendmedizin, DGKJ). The interdisciplinary orientation of the child protection group ensures inclusion of various specialist insights within the hospital. The policy can be viewed by the public on the website of the hospitals. Our policies related to consumers and end-users are not explicitly oriented on the UN Guiding Principles on Business and Human Rights, the ILO Declaration on Fundamental Principles and Rights at Work or the OECD Guidelines for Multinational Enterprises. – – – – Patient surveys: regularly gathering information on patient satisfaction and patient needs; Complaints management: establishing a transparent and easily accessible complaints management system; Patient advocates: Making available patient advocates who support patients in exercising their rights; Engaging with patient representatives: working together with patient organisations and representatives in developing strat- egies and measures. Regular patient surveys In this regard, we regularly use using standardised questionnaires to ask our patients at the somatics and rehabilitation hospitals whether they would recommend us to others. Patients can answer “Yes” or “No”, giving reasons as they wish. We strive for a recom- mendation rate of over 90.0%. In 2024, the recommendation rate was 95.8%. The metric was obtained from all ﬁve sites. In total, RHÖN received 4,795 completed questionnaires for reporting year 2024, which resulted in the rate indicated. The assessment is per- formed by RHÖN’s IT service subsidiary RHÖN-KLINIKUM IT Service GmbH In addition to paper-based form templates, we have been conducting the survey electronically since 2023. At all hospitals, the complaints ofﬁcers are responsible for investigating the complaints and optimising the processes in the hospitals on that basis. The ef- fectiveness of the measure is assessed by the questionnaires re- turned and responses received. The recommendation rate is ob- tained from the patient survey on patient satisfaction which is con- ducted at all sites. All results are included in the recommendation rate. The calculation takes into account how many persons from the total pool of responses received are in favour of a recommendation. Responses that decline a recommendation are not included in the recommendation rate. RHÖN-KLINIKUM AG | Annual Report 2024 123

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement S4-5 Targets For the topics of health and safety, protection of children, data pro- tection, freedom of expression and personal safety, we have not de- ﬁned any targets at the sub-sub-top level. With regard to end-users and consumers, we have set ourselves targets based on our patient metrics. On an aggregate view it is important to emphasise that we are always striving to ensure a constantly high quality of treatment, patient safety and patient satisfaction. To better track our progress, we gather metrics related to the Critical Incident Reporting System (CIRS), the results of patient surveys and quality controlling. In the area of quality controlling, we aim for a rate of 100% in the auditing of our hospitals. The performance rate of the audits during the ﬁ- nancial year was 100%. The audits cover a list of comprehensive re- quirements. Each hospital was internally audited on this basis. The performance rate shows the reliability of the quality management and thus at the same time constitutes a controlling process. Internal audits are considered self-assessments within the meaning of the QM Policy of the JFC and are mandatory. Moreover, they help im- prove patient care. The speciﬁc requirements from the audit check- list “QM Annual Audit” are the minimum accepted standard for all hospital sites. The requirements are deﬁned by the Group divisions Quality and Patient Safety. The management bodies of the hospital sites are responsible for implementing the same. Quality and risk management ofﬁcers of the hospital sites are tasked with imple- mentation measures. Each year, all hospital sites of RHÖN are au- dited by the Group division PQH based on the audit checklist “QM Annual Audit”. For the CIRS metrics and the patient satisfaction re- sult, no target values with regard to the related sustainability mat- ters have been deﬁned so far. Currently, however, work is under way with the division Patient Safety, Quality and Hygiene on developing the conceptual content for such target. It cannot yet be anticipated when target values will be introduced since we are still in the con- ceptual phase. We track the effectiveness of our strategies and measures related to the material sustainability-related impacts, risks and opportunities for consumers and end-users based on the metrics shown. S4-4 Measures Not every measure below is provided with its own budget, but the measures instead are to be understood as part of overall budgets that cannot be directly attributed, or – as in the case of House of Best Care – the projects in some cases have not yet been budgeted. Participation in “Clean Hands” initiative The participation in the “Clean Hands” initiative is part of a national hygiene campaign to promote hand hygiene. The participating fa- cilities are listed in a hospital atlas and can obtain a quality seal (bronze, silver, gold) by continuously improving their hygiene prac- tices. This measure will be carried out at all of the Group’s sites and is focused on the Company’s own value chain, in particular in the care provided to patients directly. It is oriented on the Infection Pro- tection Act (Infektionsschutzgesetz, IfSG) and follows the recom- mendations of the Commission for Hospital Hygiene and Infection Prevention (KRINKO). The initiative is carried out once a year and is planned as an ongoing measure with a view to steadily improving hygiene standards. The action is aimed at strengthening patient safety and patient well-being by reducing the spread of infectious diseases with better hygiene and thus promoting the long-term well-being of our patients. The effectiveness of the measure is as- sessed based on monitoring the spread of infectious diseases. House of Best Care In 2024 we introduced our integrated and Group-wide HOUSE OF BEST CARE policy with the aim of creating excellent working condi- tions for our employees through a comprehensive approach. At the same time, we ensure that the work we do and the care we provide for patients meet the highest quality standards. For more infor- mation, please see S1-4. The requirements of the ESRS have not yet been fully met in the case of the House of Best Care measure with regard to minimum disclosures because we are still in a conceptual phase. Measures related to the topic of protection of children Our employees are regularly trained in the area of protection of chil- dren so that they can quickly and effectively identify signs of poten- tial risks to a child’s well-being. We also provide special training for emergency ward triage (Manchester Triage System, MTS), which serves as a ﬁrst-line assessment system. This training puts a special focus on recognising unusual injury patterns in children to identify potential mistreatment early on. In the event of suspected mistreat- ment, the responsible paediatric service doctors as well as the nurs- ing staff on duty in the paediatric emergency ward are immediately notiﬁed. In this way, a timely and precise examination of the child can be performed so that any additional actions to protect the child can be taken. The training courses are conducted throughout the Group and relate to the Company’s own value chain. The expected result of this measure is prevention of child mistreatment as well as early detection and reporting of suspected cases in order to safe- guard the well-being of children. The success of the measure is as- sessed based on the number of suspected cases reported. This is an ongoing measure already being implemented. RHÖN-KLINIKUM AG | Annual Report 2024 124

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Moreover, we draw attention at this juncture to further measures aimed at preventing the potentially negative impacts on children and safeguarding the protection of children. For example, the work- ing group “No violence against children” (Keine Gewalt gegen Kinder”), an initiative of the Child Protection League (Kinderschutz- bund), meets at the Giessen site every three months. In Marburg there is also a coordinator from the initiative for “Immediate help after rape” (“Soforthilfe nach Vergewaltigung”). The site also pro- vides a consultation for girls and children which can cooperate at any time with the colleagues from the paediatric and paediatric sur- gery department. In this way it is ensured on an ongoing basis that violence against girls or toddler girls can be recognised and stopped. Particularly in a paediatric and adolescent hospital, an age-appro- priate, nurturing and therapeutic environment is vital when it comes to supporting the healing process, minimising stress and promoting the well-being of children and adolescents as well as employees. With this purpose in mind, the rebuild of the paediatric and juvenile psychiatry, psychosomatic and psychotherapy clinic (KJP) was completed in Marburg between 2019 and 2022. Medical care provided to children has to be child-oriented. UKGM in Marburg specialises in this ﬁeld. The paediatric and juvenile medi- cine clinic in Marburg offers comprehensive care from birth to ado- lescence. The focus is on caring for premature infants from the 24th month of pregnancy, treating children with kidney diseases as well as paediatric emergency and intensive medical care. The German Society of Paediatrics and Adolescent Medicine (Gesellschaft der Kinderkrankenhäuser in Deutschland, GKinD) has once again awarded the quality seal “Excellent” to the paediatric and juvenile medicine clinic at University Hospital in Marburg headed by Prof. Dr. Stefanie Weber. FOR CHIDREN”. Patient hotel At Zentralklinik Bad Berka GmbH a patient hotel was opened in 2004. The twelve rooms that were refurbished in the course of the year are intended for sick and immobile patients arriving prior to an inpatient stay and for their relatives. The main reason this facility came about was a request made in this regard by many patients liv- ing in other federal states who had to travel long distances to reach the hospital. We thus take account of the objective of ensuring that our patients are rested up when they arrive for their examination appointments or are coming for an operation. The budget for the patient hotel was around € 18 k in ﬁnancial year 2024. Measures related to data protection and preventing hu- man error As part of a data management system, we monitor and safeguard the implementation of data protection requirements. The manage- ment boards of the individual hospitals are responsible for imple- menting data protection provisions. They are supported at the op- erative level by the local data protection ofﬁcers from the hospitals (internally or externally) and Group subsidiaries, in some cases also assisted by local data protection coordinators. Central consulting with regard to data protection is provided by the Group division Group Data Protection. Speciﬁc guidance and detailed information on data protection impact assessments are provided. Employee training courses as well as other measures related to prevention, such as data protection updates in the Intranet and information provided on an ad hoc basis, help prevent data protection viola- tions. During the ﬁnancial year, the number of cases where the pro- tection of personal data was violated was 13. Cases of data protec- tion violations are handled as quickly as possible. The metric for the reporting year is obtained by the ESG team from the data protection ofﬁcers of the hospitals, medical care centres (MVZs) and service companies of the Group of RHÖN-KLINIKUM AG by email query. Of the cases reported, 10 were reportable and 3 not. All proceedings in this regard were concluded and processed. Quality management system and internal audits At all RHÖN hospitals, a structured quality management system is in place that is continually being enhanced and adapted to the most recent legal requirements. This system is governed by the legally re- quired quality management tools pursuant to the Quality Manage- ment Policy of the Joint Federal Committee (JFC) as well as the Group standards for strengthening patient safety. The management bodies of the hospitals, supported by quality and risk management ofﬁcers, are responsible internally for implement- ing the requirements and standards. To ensure a high standard of medical, nursing and therapeutic patient care, all hospitals are au- dited each year by the Group division Patient Safety, Quality Man- agement and Hygiene. In addition, the audit programme covers in- ternal hospital audits and risk audits related to areas of priority. S4-3 Remediation measures and complaints mech- anism Patients and their legal representatives and/or relatives have differ- ent ways of expressing their concerns, criticisms or grievances. The established channels include in particular written and digital pa- tient surveys and a structured complaints management system. Our patients are speciﬁcally encouraged to freely express their views. The reports are carefully collected and assessed: with the pa- tient survey the paper-based forms are scanned, whereas electronic feedback is immediately recorded in a software program. Com- plaints are centralised with an internal complaints manager who oversees their processing and evaluates the data at least once a year. The effectiveness of this measure is ensured by a comprehen- sive assessment of feedback by the quality management depart- ment at both the hospital and the Group level. As part of the com- plaints management system, complaining persons receive a re- sponse with regard to the processed complaint and the actions taken within a deﬁned period of time. Although no speciﬁc policies RHÖN-KLINIKUM AG | Annual Report 2024 125

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement exist for offering the reporting person protection from conse- quences, the questionnaires are anonymous, which increases trust in the use of the channels. Moreover, grievances are treated conﬁ- dentially to safeguard patients’ privacy and the protection of their data. Cases in which patients are affected by negative impacts are reviewed by the management body on a case-by-case basis so that reasonable compensation can be paid where appropriate. How- ever, there is no formal procedure for ensuring the effectiveness of such compensation at this time. Our employees can report errors and critical events in the clinical process anonymously via the CIRS (see also S1-1). In ﬁnancial year 2024, our employees processed 100.0% of reports submitted via the CIRS. The percentage of CIRS cases resulting in actions being taken in proportion to the total number of CIRS cases is 85.3%. Of these, 100% of the measures were implemented in the current reporting period. We aggregate the CIRS metrics already developed to one process-oriented metric. For the interpretation it has to be kept in mind that, generally speaking, one metric alone – for example the number of reports – is not meaningful but instead only the consid- eration of all results of relevance for the process. The CIRS metrics stated in the Sustainability Declaration were generated as at 30 No- vember of the reporting year using the assessment function in a software program manually and centrally by the Group division Pa- tient Safety, Quality and Hygiene. The months of January to No- vember of the reporting year were assessed. For the University Hos- pital of Giessen, the CIRS metrics for the reporting year were manu- ally queried and reported. The percentage of CIRS cases resulting in actions being taken in proportion to the total number of CIRS shows the cases that were acted on based on the event and implemented to prevent future cases of this nature. RHÖN-KLINIKUM AG | Annual Report 2024 126

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement 4. Governance information ESRS G1 BUSINESS CONDUCT Conduct of business is closely linked to RHÖN’s sustainability strat- egy and business model. Integrity in conduct is the basis for RHÖN being perceived as a trustworthy partner. That is why compliance is a fundamental basis for responsible conduct of business. In this section, RHÖN explains, among other things: – what principles characterised corporate culture and policy, – – – how RHÖN manages compliance topics, the processes for protecting whistleblowers, payment practices, – what measures are taken to prevent corruption and bribery. ESRS 2 GOV-1-G1 The role of the adminis- trative, supervisory and management bodies related to business conduct RHÖN’s organisational structure is dualistic: the Board of Manage- ment directs the Group subject to the supervision of the Supervi- sory Board. Information on the role and expertise of the Board of Management and the Supervisory Board related to the conduct of business is set out in the section ESRS 2, GOV-1. ESRS 2 IRO-1-G1 Disclosure Requirement IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities In section ESRS 2, IRO-1, RHÖN describes the processes to identify material impacts, risks and opportunities related to conduct of business. G1-1 Business conduct policies and corpo- rate culture At RHÖN, compliance – acting in accordance with legal require- ments and internal rules – is a signiﬁcant part of our corporate cul- ture. Integrity in conduct is the basis for RHÖN being seen as a trust- worthy partner. That is why for us compliance is a fundamental ba- sis for responsible conduct of business. Our guiding values and prin- ciples include integrity, trust and loyalty as well as quality, innova- tion and social responsibility. They are exempliﬁed and reﬂected in the management style at RHÖN and are at the heart of RHÖN’s prin- ciples of conduct. The principles of conduct are supported by the Statement of Princi- ple on Human Rights forming the basis for the implementation of human rights interests and RHÖN’s environmental obligations in connection with the implementation of the Act on Corporate Due Diligence Obligations in Supply Chains (Lieferkettensorgfalts- pﬂichtengesetz, LkSG). In this regard, see also S1, human rights pol- icy. As one of the leading private hospital service providers in Ger- many, RHÖN is well aware of its special responsibility towards em- ployees, patients and society. In its Statement in Principle on Hu- man Rights, RHÖN set out the principles related to internationally recognised human rights. Topics of central importance are the pro- hibition on discrimination, equal treatment of employees as well as the right to health and safety at the workplace. RHÖN is committed to the UN Human Rights Declaration from 1948 and to the EU Char- ter of Fundamental Rights from 2000. This holds true for the Com- pany’s own operations and at the same time is also addressed to the upstream and downstream value chain. The head of the Central Compliance department reports directly to the chairman of the Board of Management (CEO) of RHÖN and reg- ularly consults with the latter. Each quarter, the Central Compliance department reports to the Board of Management as a whole. As part of this regular reporting, the Central Compliance department gives an overview of current compliance developments, the status of pro- gress in the development of the compliance programme as well as compliance reports and metrics. Moreover, the head of the Central Compliance department regularly reports to the Supervisory Board through the Audit Committee. RHÖN has its own compliance man- agement system which is harmonised with the compliance man- agement system of Asklepios. RHÖN-KLINIKUM AG | Annual Report 2024 127

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Compliance management To ensure compliant conduct in the Company, we are continuously enhancing our compliance management function. In this way we seek to identify relevant risks early on, to minimise such risks by tak- ing suitable actions and thereby support and protect the Manage- ment and employees. During the reporting year, RHÖN’s efforts were particularly focused on adapting its compliance management function to CSRD and on implementing the requirements of the LkSG. Our principles of conduct as well as the standard compliance in- structions described in detail in the context of what is to be binding on RHÖN’s employees from a compliance viewpoint are regularly reviewed in terms of potential adjustment requirements and adapted as required. The Board of Management has overall responsibility for compli- ance. Overall operative responsibility for the topic of compliance lies with the head of the Central Compliance department. At RHÖN’s hospital sites and subsidiaries, the local management serves as a platform for compliance topics, particularly when it comes to communicating requirements to staff. Local compliance ofﬁcers support the management teams at the individual hospitals. The compliance framework as well as the further development of the compliance management system are established in a top-down approach. Relevant compliance topics are passed on to the employ- ees using distribution plans (e.g. immediate distribution in the case of new/updated standard instructions) and internal steering groups. Communication channels include the website as well as the RHÖN Intranet “Insight”. Any relevant new developments from the compliance area are moreover communicated to our more than 18,000 employees with the employee magazine “WIR” published throughout the Group. To ensure compliant conduct in the Company, RHÖN is continu- ously enhancing its compliance management function. This ena- bles risks to identiﬁed at an early stage and minimised through suit- able measures. That supports and protects our Management and employees. The principles of conduct and standard compliance procedures are updated on a regular basis. They describe in detail the framework of what is to be binding on employees from a com- pliance standpoint. Principles of conduct are standard compliance procedures are approved by the Board of Management. RHÖN management principles Our senior executives are to identify with the Group’s objectives and communicate these to the employees. From these principles they establish the targets for their departments and conclude individual target agreements in annual human resources development meet- ings. In direct, personal contact with their employees, their job is to set priorities, make objective decisions and address problems. The actual Group result in relation to the Group’s targets serves as an orientation basis when it comes to evaluating performance and suc- cess. RHÖN’s senior executives are to understand themselves as entre- preneurs within the Company. They want to develop and shape the Company’s future and address important issues. They take respon- sibility for their actions and show responsibility for the entire Group. At the same time they understand change as an opportunity on the one hand, while securing stability by embracing a long-term view on the other. They take risks if they have ﬁrst analysed and evalu- ated them. Joint management responsibility of the senior execu- tives demands integrity in keeping with the principles of conduct. Topics of signiﬁcance for Group policy are decided by the Board of Management as managing body. Topics with overarching signiﬁ- cance for the Company's business operations are covered by the central Group divisions and the regional operating divisions. Through internal budgets, decisions where possible are made at the level where the operative work occurs and where the decision needs to be taken. Senior executives are to inform their staff about impending changes and explain the reasons relevant to their work for the planned pro- jects and developments. By taking this approach, they are to create the greatest possible acceptance for necessary measures and ena- ble joint action. It is important for senior executives to show employees apprecia- tion and respect at all levels. They strive for collaborative and fair dealings with them and see efforts to achieve the best possible pa- tient care as a team effort. Objective criticism by their employees is encouraged and is to be taken into account. RHÖN values loyalty and the commitment of all team members. The senior executives want to help shape a culture in which it is possible to give feedback, even beyond the existing hierarchy levels. As a “learning organisa- tion” RHÖN practices a constructive error culture by turning mis- takes into opportunities. With all employees, working and behaving in a way that promotes health is valued. When it comes to caring for patients, the quality of medical care takes top priority. Patients can trust that they are being treated to the highest standards and that their safety comes ﬁrst. At the same time, RHÖN acts in a socially responsible way. Employees make every effort to treat patients in a digniﬁed manner and to respect their personal needs. RHÖN-KLINIKUM AG | Annual Report 2024 128

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement RHÖN welcomes it when employees engage in professional net- works and promotes all activities that encourage internal coopera- tion and support. RHÖN is supportive of contacts with other hospi- tal companies whenever this is medically and/or economically ap- propriate. Such contacts may not entail any competitive or other disadvantages for RHÖN and must be disclosed to the chairman of the Board of Management. Whistleblower system and protection of whistleblowers RHÖN provides various channels for reporting compliance breaches and human rights issues to promote transparency and responsibil- ity. All reporting channels ensure conﬁdentiality and protect whis- tleblowers from reprisals. Whistleblower system RHÖN has a tool-based whistleblower system. It is ﬁrmly estab- lished in the compliance department and is part of the compliance management function. It gives employees a communication chan- nel for reporting (potential) compliance breaches. The whistle- blower system can be used anonymously and asks whistleblowers to provide only strictly necessary data. The RHÖN whistleblower system takes account of the Whistle- blower Protection Act (Hinweisgeberschutzgesetz, HinSchG). The reporting person (employee) may not experience any disad- vantages from making a report. Speciﬁcally, there must be no neg- ative consequences for their employment relationship. As a precon- dition for this, they have to make such report “in good faith”, i.e. must not make a deliberately wrongful accusation against some- one. At the time of their report, they must have reasonable grounds to assume that the content of the report is correct, even if it turns out to be incorrect afterwards. Persons who want to deliberately or even maliciously harm others do not enjoy protection for such ac- tion and must expect consequences. The basis for using the whistleblower system are found in the stand- ard procedure “RHÖN Whistleblower System, Reports and Rules”. It governs the management of reports and complaints, the procedure to be followed and the responsibilities and rights of whistleblowers and the persons affected. Key principles in this regard are the pro- tection of whistleblowers from reprisals as well as safeguarding data protection. Reporting Ofﬁce For reports of sexual assault, discrimination and violence at the workplace, RHÖN has also established an independent Reporting Ofﬁce. Affected employees can turn to the Reporting Ofﬁce directly in person, by phone or in writing. Availability and communication The whistleblower system as well as the Reporting Ofﬁce are com- municated Group-wide through various channels (e.g. our em- ployee newsletter “WIR” or by posting notices). Both reporting op- tions can be reached via the homepage of the RHÖN Intranet “In- sight”. We refer to these in our principles of conduct in the section “Proper conduct in the case of (potential) violations”. Detailed infor- mation is also provided on the compliance page in the RHÖN Intra- net “Insight”. Complaint process pursuant to Corporate Due Diligence Obligations in Supply Chains Act (LkSG) For (potential) LkSG breaches, RHÖN has also set up an externally based complaints process for reporting violations of human rights and environmental obligations. Complaints can be made in person, by phone or e-mail or anonymously via the RHÖN website. The re- ports are processed conﬁdentially and discretely. Raising compliance awareness with employees To raise awareness with its employees about the topic of conduct of business, RHÖN offers relevant training courses, which are manda- tory for senior executives. A particular focus is on raising awareness about compliance issues. With its slogan “compliance protects, compliance supports”, RHÖN draws attention to the importance of compliance and the cooperation between the Group level and the hospitals to adequately respond to compliance issues early on. Local compliance contacts To reach local employees in the best way possible and support the local management, the Group hospitals have compliance ofﬁcers. They are appointed by the Board of Management but do not act ex- clusively in that capacity, i.e. they also provide ad hoc support and serve as contacts for the compliance department as well as the local management and employees. A regular dialogue is maintained be- tween the compliance department and the local compliance ofﬁc- ers. Regularly training, continued training and information events In addition to training that is mandatory for the senior executives, compliance is a topic of internal training, continued training and in- formation events. Through in-person or online training courses – e.g. employee meetings, management meetings, trainee events and meetings of head physicians – the compliance principles and current topics relating compliance are presented. Risk groups Employees in executive positions and in purchasing have particular responsibility for compliance since they are often involved in mak- ing decisions that have a relevant external impact. One area focus in establishing the compliance framework is creating standards for cooperating with external third parties. In the healthcare sector, RHÖN-KLINIKUM AG | Annual Report 2024 129

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement hospital employees (usually medical professionals and doctors) work together closely with industry partners, in some cases outside their main line of work. This interaction calls for clear rules and a review in the individual case since this naturally may lead to con- ﬂicts of interests. Animal welfare Impact: Animal experiments Performing experiments on animals to manufacture drugs, observe the progression of diseases and develop treatment methods in the upstream value chain of RHÖN diminishes animal welfare. This af- fects animals involved in parts of the pharmaceutical value chain. Particularly in the ﬁeld of pharmaceutical development, animal ex- periments will remain indispensable for many years to come. This is the only way to ensure that certain medical devices, drugs and vaccines used at RHÖN for treating patients are safe and effective. For this reason, the impact is directly related to the business model and strategy of RHÖN and has no inﬂuence on them. The impact is categorised as negative, actual and systemic and/or widespread. Impact: Violation of animal welfare At Universitätsklinikum Gießen und Marburg GmbH (UKGM), animal experiments are conducted for research purposes in the form of project-based studies in cooperation with Justus Liebig University Giessen and Philipps University Marburg. For RHÖN these experi- ments hold the risk of the Animal Welfare Act (Tierschutzgesetz, TSchG) being violated, which in turn can result in penalties and rep- utational damage. The occurrence of such risk depends on various factors, including the proper conduct of the animal experiments as well as the monitoring and documentation of the experiments. One important aspect is also to ensure through the Animal Welfare Act that animal experiments are only conducted if they are absolutely necessary and no other alternative methods exist. This risk is not associated with a material impact. Policies and measures related to the conduct of business and corporate culture (G1-1, animal welfare) The use of animals cannot be avoided completely at the present time. We adhere to the ethical and legal animal welfare standards. These include, among others, the Animal Welfare Act, the Labora- tory Animal Welfare Regulation (Tierschutz-Versuchstierver- ordnung, TierSchVerV), as well as EU Directive 2010-63 EU and the Hesse Higher Education Act (Hessisches Hochschulgesetz, HHG). Both universities have policies in place that govern the use of ani- mal experiments: – – – – Animal Welfare Statutes of Justus Liebig University Giessen User Regulation on Keeping Animals of Philipps University Marburg Use of Rooms of Animal Laboratory Facilities of Philipps Uni- versity Marburg Rules Governing the Transport of Animals of Philipps Univer- sity Marburg These policies also apply to project-based cooperation with UKGM. The highest level at UKGM for implementing the policy is the man- agement board. The measures for managing the negative impacts on animal welfare at both university hospitals include the appoint- ment of animal welfare ofﬁcers, regular training, as well as ofﬁcial permits and monitoring of animal experiments. In support of the “Transparent Animal Experiments” initiative of the German Research Foundation (DFG), both the University of Marburg and the University of Giessen engage with the public on this topic. The “Transparent Animal Experiments” initiative aims to further ad- vance transparent and public debate on research involving animals. All persons working in the ﬁeld of animal research at the universities complete relevant specialist courses to ensure responsible use of animals in compliance with animal welfare legislation. An animal welfare committee assists and advises the universities in imple- menting the statutory provisions and permit requirements. Both universities are also doing research based on the 3R method to reduce animal experiments. Under the 3R principle, animal ex- periments where possible should be replaced by alternative meth- ods (Replacement). If there are no alternative methods to answer a speciﬁc research question, the number of animals used in the ex- periment must be kept as low as possible (Reduction). In the exper- iment, the pain and distress suffered by such limited number of an- imals is to be kept to a minimum (Reﬁnement). This includes, for example, optimised the conditions in which the animals are held or reﬁning the methods. With the research conducted UKGM in collab- oration with the university hospitals in Giessen and Marburg to ﬁnd ways of reducing the number of animal experiments, and by sharing the research ﬁndings with the public in scientiﬁc publications and in other forms, RHÖN counteracts the negative impacts on animal welfare in the upstream value chain. RHÖN-KLINIKUM AG | Annual Report 2024 130

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Objectives RHÖN as set itself the target of establishing binding compliance programmes, compliance training programmes and compliance control mechanisms by the end of 2025. In this regard, RHÖN work together with the entire Asklepios Group to develop uniform stand- ards. Further speciﬁc targets are being developed. G1-2 Management of relationships with suppliers RHÖN values fair and reliable business relations with its suppliers, including small and medium-sized enterprises (SMEs). RHÖN con- tinuously monitors payment processes and improves them to pre- vent payment delays and in turn strengthen its partnerships with suppliers. One example of the technical measures taken to safe- guard payment transactions is the cash pool which was introduced and which partially automates account overdrafts. Adherence to payment terms is a high priority. RHÖN concludes no master agreements for the entire supply range but instead concentrates on speciﬁc agreements for individual product groups or application areas. This makes it possible to agree on contractual terms precisely tailored to the respective require- ments. This also allows us to exclude the possibility of suppliers in- cluding SMEs having advantages because of their larger or broader product ranges. Supplier management approach As a healthcare Group, RHÖN has a great need for various products and services. These include goods and services for the medical area, administration and commercial items. In addition to that, RHÖN purchases products and services from the areas of technol- ogy, medical technology, food, energy as well as disposal and laun- dry management. These goods and services are purchased mainly from Germany, other European countries and the USA. The Group division Materials Management is responsible for Com- pany-wide supplier management in particular for consumables, medical supplies and pharmaceuticals. Furthermore, the Group di- vision Materials Management works together with Asklepios Großhandelsgesellschaft mbH to deﬁne supplier strategies for each product area. Major suppliers cover 70 to 90% of our requirements. The remaining 10 to 30% come from secondary suppliers or special- ised providers. This allows us to avoid over-dependence on single players. For major suppliers, RHÖN together with Asklepios Großhandelsgesellschaft mbH is a major large customer and can therefore secure good terms and conditions of supply. Particularly for sensitive product groups, the Group division Materials Manage- ment moreover reviews whether one-or-more-supplier strategies or new supplier channels through direct imports might better cover our needs and prevent potential shortfalls. A central purchasing company is responsible for operative manage- ment of procurement and supplies for the hospitals and medical care centres (MVZs). It also supports users in the order process. For new employees in the procurement area, the Group division Ma- terials Management has begun developing an onboarding concept on the topic of compliance in ﬁnancial year 2024. Detailed standard operating procedures (SOPs) and standard procedures moreover inform in-depth about topics like corruption and bribery of risk groups. Training courses in sustainability matters or incentives for employees relating to sustainability in the supply chain are being planned. RHÖN rates major suppliers by revenue, supplier reliability, quality, compliance, efﬁciency and supply security. The rating is performed case-by-case and manually. Specialised working groups organised through Asklepios Großhandelsgesellschaft mbH deﬁne suitable manufacturer-independent criteria for decisions on master agree- ments with regard to the quality of products and services. RHÖN holds discussions each year, and beyond that on an ad hoc basis, with suppliers of particular strategic importance. The basis for the selection of our suppliers is RHÖN’s internal pur- chasing policy. It governs all procurement decisions Group-wide for all subsidiaries of the Group of RHÖN-KLINIKUM AG. Exceptions are possible in the individual case. The purchasing policy describes processes for purchasing and logistics and deﬁnes how procure- ment decides are to be made. It does not contain any obligation for adherence to external standards or initiatives. When preparing the policy, we did not speciﬁcally consider the interests of external stakeholders. The purchasing controlling department with the in- volvement of the hospitals monitors compliance with the policy and its impacts. First, there are regular audits by the internal audit department. Overall responsibility for implementing the purchas- ing policy lies with the Board of Management. RHÖN expects that the requirements for supplier management will continue to change. Increasing statutory requirements and com- plex geopolitical situations are having an impact on the availability of speciﬁc products, raw materials and logistics channels. For this reason, RHÖN is creating suitable storage capacities in its logistics centre with a speciﬁc view to building up inventories. This will ena- ble us to better cope with cost increases and address emerging shortages. RHÖN-KLINIKUM AG | Annual Report 2024 131

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement Integration of social and environmental criteria During the reporting year, RHÖN worked on a policy for the system- atic screening and evaluation of the social and environmental per- formance of suppliers. In future, sustainability criteria will be given greater consideration in our procurement decisions. In some areas, individual hospitals already now prefer regional providers, for ex- ample when purchasing for local events. With the help of the Supplier Management System, RHÖN prepares abstract risk analyses. These give an overview of negative impacts and risks for suppliers related to topics, countries, sectors and those affected (including particularly vulnerable groups). In this way countries and locations with high-risk suppliers can be identiﬁed. The abstract risk analysis forms the basis for a broader, speciﬁc risk analysis to assess the actual risks. With the supplier management system, any required remediation actions can be requested directly from the supplier concerned and documents. If any speciﬁc indica- tions, for example related to child or forced labour, arise – whether in LkSG complaints processes or the existing whistleblower system – RHÖN investigates them. During ﬁnancial year 2024, there were no speciﬁc indications of this nature. The ESG department will work together prospectively with the RHÖN purchasing subsidiary on a policy for assessing Scope 3 emis- sions with the objective of including relevant sustainability criteria in purchasing decisions in structured form. G1-6 Payment practices The average time RHÖN takes to pay an invoice from the date when the contractual or statutory term of payment starts to be calculated is 25 days. In purchasing, RHÖN uses a standard master agreement which in- cludes ﬁxed terms and conditions of payment. It is the basis for all supply contracts and ensures uniform and transparent settlement. The normal payment term is 14 days with 3% discount and applies to all suppliers including SMEs. In the individual case, RHÖN, to- gether with the supplier, adjusts the terms and conditions of pay- ment for individual projects. Since RHÖN’s ERP system provides no information on the size of suppliers is stored, RHÖN cannot make any distinction between large enterprises (non-SMEs) and small en- terprises (SMEs) for payment purposes. No enterprise controlling takes place based on the “SME” and “non-SME” criterion either. It is thus not possible for RHÖN to effect a sub-division by supplier groups. But this by no means puts SMEs at a disadvantage in terms of payment behaviour. At RHÖN there are no practices or work in- structions that are disadvantageous for small and medium-sized enterprises in payment behaviour or payment terms. The ﬁnancial departments are instructed if possible to trigger discounts in the payment of invoices, regardless how big the suppliers are. RHÖN pays 52% of total invoices between 1 and 14 days, 37% between 15 and 30 days, and 11% after 30 days. The metrics were not validated by an external entity. RHÖN is currently not a party to a court proceeding for payment de- fault. G1-3 Prevention and detection of corruption and bribery With its policies for avoiding conﬂicts of interests and combating corruption and bribery, RHÖN follows the national and European legislation as well as industry standards. The policies are not yet ex- plicitly in line with the United Nations Convention against Corrup- tion. In 2025 RHÖN is planning a relevance analysis and will decide on adjusting the existing policies on that basis. RHÖN emphatically rejects corruption and bribery in any form. This applies in the relationship both with public ofﬁcials and with repre- sentatives of other organisations, undertakings and suppliers. In connection with any work performed for RHÖN, no one may be granted, promised or even merely offered a personal beneﬁt as con- sideration for preferential treatment or favours. That also applies for beneﬁts in favour of third parties, for example family members. The mere appearance of exercising an inadmissible inﬂuence over business decisions or over ofﬁcial acts in dealings with civil servants has to be avoided. In its “principles of conduct”, RHÖN has enshrined compliance rules for the value chain. These prohibit corruption of any kind and are binding on all employees. They are accessible both internally and externally. In addition to several standard procedures for topics such as interaction with industry and other third parties as well as speciﬁc provisions in connection with participation in continued training events, FAQs on “corruption avoidance” are published on the Intranet page of the Central Compliance department. The Board of Management is informed all reports related to corrup- tion and bribery. Cases of corruption involving a member of the Board of Management would be reported directly to the Supervi- sory Board. Compliance investigations are organised and con- ducted by the Compliance department. Depending on the case, ex- perts from other departments or external experts can be involved in handling the matter. For investigations, the four-eyes principle ap- plies. RHÖN-KLINIKUM AG | Annual Report 2024 132

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement For the persons in charge of investigations in the Compliance de- partment, the “Compliance” organisational principles apply. The Compliance department works independent of the involved chain of management. This makes it possible to avoid potential conﬂicts (of interests) and to ensure the cases are handled objectively. The Central Compliance function communicates the “principles of conduct” and compliance rules ﬁrstly to the employees through training, and secondly also via media such as notices, internal com- munications and presentations as well as the Intranet “Insight”. For 2025, RHÖN plans to implement the Accessibility Act (Barrierefrei- heitsstärkungsgesetz, BFSG) in its employee training courses. With this in mind, the Company is working together with an Employee Assistance Programme (EAP) as an external point of contact and with the Federal Ofﬁce of Equality (Bundesstelle für Gleichberecht- igung). The works council will also be engaged in the process. Training coverage Total Total receiving training Percentage Delivery method and duration In-person training Computer-based training Frequency How often training is required? Topics covered Deﬁnition of corruption Strategies Procedures on suspicion/detection The metrics for 2024 were collected manually. A deﬁnition of func- tions-at-risk did not exist. In January 2025, an e-learning platform was established at RHÖN. Compliance e-learning related to the principles of conduct and reporting options was activated in this step. In this regard, the employee group “senior executives” was de- ﬁned as an “at-risk-function” (as at January 2025: 994). In future, the training is to be completed by this group annually. As a result, it will be possible to assess this metric as of 2025. The employee groups deﬁned in 2025 were applied across the board for 2024. It is not completely clear why the 249 trained persons are all senior execu- tives, since the 2024 data basis does not provide any information on that. The working assumption was that training courses on compli- ance already in 2024 were more likely reserved for senior executives as at-risk-functions. An assessability of this metric will be simpliﬁed in 2025 by the adjustments described. RHÖN-KLINIKUM AG | Annual Report 2024 Function-at-risk Senior executives Corporate bodies Other own workers 994 249 994 249 25.0% 25.0% x x x x Annually Annually x x x x x x – – – 0 0 0 0 0 0 – – – 0 0 0 0 0 0 G1-4 Incidents of corruption or bribery During the reporting year, there were no convictions or ﬁnes for vi- olation of anti-corruption and anti- bribery laws. Incidents of corruption or bribery 2024 24a. Number of convictions for violations of anti-corruption and anti-bribery laws 24a. Fines for violations of anti-corruption and anti-bribery laws 25a. Total number and nature of conﬁrmed incidents of cor- ruption or bribery [voluntary] 25b. Number of incidents in which own workers were dis- missed or disciplined for corruption or bribery-related inci- dents [voluntary] 25c. Number of incidents relating to contracts with busi- ness partners that were terminated or not renewed due to violations related to corruption or bribery [voluntary] – – – – – 133

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GROUP MANAGEMENT REPORT | CSRD Sustainability Statement To avoid corruption and bribery-related violations, RHÖN has de- veloped measures at the Group level that are being implemented at the local level. In addition to standard procedures related e.g. to giv- ing and accepting gifts, active and passive participation in events and general interaction with industry, these also include ongoing compliance communication among other things in relevant blog entries over the Intranet “Insight”. Further measures implemented during the reporting year: – – – Further development of the Reporting Ofﬁce for sexual as- sault, discrimination and violence at the workplace Establishing a standard procedure Rules of procedure for processing compliance reports During the reporting year, there were no incidents with players from the value chain related to corruption or bribery which directly af- fected RHÖN or its employees. The metrics were not validated by an external entity. RHÖN-KLINIKUM AG | Annual Report 2024 134

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Consolidated ﬁnancial statement Consolidated balance sheet Consolidated income statement Consolidated statement of comprehensive income Consolidated statement of changes in equity Consolidated statement of cash ﬂows Notes Contents of the consolidated ﬁnancial statement General information Accounting Policies Critical estimates and assessments in accounting and valuation Acquisitions Notes to the consolidated income statement Notes to the consolidated balance sheet Statement of cash ﬂows Shareholdings Other disclosures Corporate bodies of RHÖN-KLINIKUM AG 136 138 139 140 141 142 142 144 144 157 160 160 166 184 186 188 197 RHÖN-KLINIKUM AG | Annual Report 2024 135

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CONSOLIDATED FINANCIAL STATEMENT | Consolidated balance sheet Consolidated balance sheet AS OF 31 DEZEMBER 2024 ASSETS in € ’000 Non-current assets Goodwill and other intangible assets Property, Plant and Equipment Investments accounted for using the equity method Other ﬁnancial assets Current assets Inventories Trade receivables Other ﬁnancial assets Other assets Current income tax assets Cash and cash equivalents Notes 31 Dec. 2024 31 Dec. 2023 6.1 6.2 6.4 6.5 6.6 6.7 6.8 6.9 6.10 6.11 173,934 764,444 643 13,350 175,928 792,108 533 12,744 952,371 981,313 37,460 226,896 334,412 18,016 7,462 279,864 904,110 34,214 229,528 297,291 17,480 4,656 206,042 789,211 1,856,481 1,770,524 RHÖN-KLINIKUM AG | Annual Report 2024 136

137

CONSOLIDATED FINANCIAL STATEMENT | Consolidated balance sheet EQUITY AND LIABILITIES in € ’000 Shareholders' equity Issued share capital Capital reserve Other reserves Treasury shares Equity attributable to shareholders of RHÖN-KLINIKUM AG Non-controlling interests in equity Non-current liabilities Financial liabilities Provisions for post-employment beneﬁts Other provisions Other ﬁnancial liabilities Deferred tax liabilities Current liabilities Financial liabilities Provisions for post-employment beneﬁts Trade payables Current income tax liabilities Other provisions Other ﬁnancial liabilities Other liabilities Notes 31 Dec. 2024 31 Dec. 2023 6.12 6.13 6.14 6.15 6.17 6.3 6.13 6.14 6.16 6.19 6.15 6.17 6.18 167,406 574,168 554,432 –76 167,406 574,168 510,542 –76 1,295,930 1,252,040 30,042 28,186 1,325,972 1,280,226 110,898 141,776 0 4,826 4,939 4,993 547 5,000 7,213 289 125,656 154,825 31,946 960 63,510 11,478 37,329 10,981 248,649 404,853 961 173 66,835 8,846 34,691 11,514 212,453 335,473 1,856,481 1,770,524 RHÖN-KLINIKUM AG | Annual Report 2024 137

138

CONSOLIDATED FINANCIAL STATEMENT | Consolidated income statement Consolidated income statement 1 JANUARY TO 31 DEZEMBER 2024 in € ’000 Revenues Other income Materials and consumables used Employee beneﬁts expense Depreciation/amortisation and impairment Other expenses Result of impairment on ﬁnancial assets Operating result Result of investments accounted for using the equity method Finance income Finance expenses Result of value increase of ﬁnancial investments Finance result (net) Earnings before taxes Income taxes Consolidated proﬁt of which non-controlling interests shareholders of RHÖN-KLINIKUM AG Earnings per share in € undiluted diluted RHÖN-KLINIKUM AG | Annual Report 2024 Notes 5.1 5.2 5.3 5.4 5.5 5.6 5.7 5.9 5.9 5.9 5.9 5.9 5.10 5.11 5.12 5.12 2024 2023 1,595,619 1,463,979 273,439 272,446 1,869,058 1,736,425 535,497 1,048,494 62,623 174,157 138 488,466 974,384 65,485 167,326 365 1,820,909 1,696,026 48,149 111 11,068 –3,439 315 8,055 56,204 10,997 45,207 1,856 43,351 0.65 0.65 40,399 20 10,519 –3,688 479 7,330 47,729 7,562 40,167 1,455 38,712 0.58 0.58 138

139

CONSOLIDATED FINANCIAL STATEMENT | Consolidated statement of comprehensive income Consolidated statement of comprehensive income 1 JANUARY TO 31 DEZEMBER 2024 in € ’000 Consolidated proﬁt of which non-controlling interests shareholders of RHÖN-KLINIKUM AG Changes in fair value through other comprehensive income (FVOCI) Income taxes Other comprehensive income (changes in fair value through other comprehensive income) not subsequently reclassiﬁed to income statement Revaluation of deﬁned beneﬁt pension plans Income taxes Other comprehensive income (revaluation of pension plans) not subsequently reclassiﬁed to income statement Other comprehensive income1 of which non-controlling interests shareholders of RHÖN-KLINIKUM AG Total comprehensive income of which non-controlling interests shareholders of RHÖN-KLINIKUM AG 1 Sum of value changes recognised directly at equity. Notes 6.5 6.3 6.14 6.3 2024 45,207 1,856 43,351 606 –96 510 – 34 –5 29 539 – 539 2023 40,167 1,455 38,712 –590 93 –497 – 75 –12 63 –434 – –434 45,746 39,733 1,856 43,890 1,455 38,278 RHÖN-KLINIKUM AG | Annual Report 2024 139

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CONSOLIDATED FINANCIAL STATEMENT | Consolidated statement of changes in equity Consolidated statement of changes in equity in € ’000 Issued share capital Capital reserve Retained earnings Treasury shares Equity attributable to shareholders of RHÖN-KLINIKUM AG Non-controlling interests in equity1 Equity As at 31 Dec. 2022/1 Jan. 2023 167,406 574,168 482,304 –76 1,223,802 27,631 1,251,433 Equity transactions with owners Dividend payments Consolidated proﬁt Other comprehensive income Other changes Changes in consolidated companies – – – – – – – – –10,040 38,712 –434 – As at 31 December 2023 167,406 574,168 510,542 As at 31 Dec. 2023/1 Jan. 2024 167,406 574,168 510,542 Equity transactions with owners Dividend payments Consolidated proﬁt Other comprehensive income Other changes Changes in consolidated companies – – – – – – – – – 43,351 539 – – – – – –76 –76 – – – – –10,040 38,712 –434 – 1,252,040 1,252,040 – 43,351 539 – –900 1,455 – – 28,186 28,186 – 1,856 – – –10,940 40,167 –434 – 1,280,226 1,280,226 – 45,207 539 – As at 31 December 2024 167,406 574,168 554,432 –76 1,295,930 30,042 1,325,972 Including other comprehensive income (OCI). RHÖN-KLINIKUM AG | Annual Report 2024 140

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CONSOLIDATED FINANCIAL STATEMENT | Consolidated statement of cash ﬂows Consolidated statement of cash flows in € million Consolidated proﬁt Finance result (net) Depreciation/amortisation and impairment and gains/losses on disposal of assets Change in net current assets Change in inventories Change in trade receivables Change in other ﬁnancial assets and other assets Change in trade payables Notes 5.9 5.5 6.6 6.7 6.8 f. 6.16 2024 45.2 –8.0 62.6 99.8 –3.2 2.6 –44.9 –3.3 72.5 2.9 11.0 –6.6 –3.2 127.6 –70.4 1.1 7.5 – –0.1 0.4 11.1 –50.4 – –3.3 – – –3.3 73.9 206.0 279.9 2023 40.2 –7.3 65.6 98.5 –0.9 –0.9 –51.8 –0.3 69.0 1.0 7.6 –9.7 –3.5 109.0 –62.8 10.1 82.7 – –0.2 0.6 10.5 40.9 –7.0 –3.3 –10.0 –0.9 –21.2 128.7 77.3 206.0 141 Change in other net liabilities/other non-cash transactions 6.15/6.17 f. Change in provisions Income taxes (expenses) Income taxes paid Interest paid Cash generated from operating activities Investments in property, plant and equipment and in intangible assets Government grants received to ﬁnance investments in property, plant and equipment and in intangible assets Change in investments in ﬁxed term deposits Investments in ﬁnancial assets Acquisition of subsidiaries, net of cash acquired Sale proceeds from disposal of assets Interest received Cash used in/generated from investing activities Repayment of ﬁnancial liabilities Principal payments for leases Dividend payments to shareholders of RHÖN-KLINIKUM AG Payments to non-controlling interests in equity Cash used in ﬁnancing activities Change in cash and cash equivalents Cash and cash equivalents as at 1 January Cash and cash equivalents as at 31 December RHÖN-KLINIKUM AG | Annual Report 2024 6.14 f. 5.10 6.1 f. 6.5/6.8 6.5 4 6.13 9.3 6.12 6.12 6.11

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KONZERNABSCHLUSS | Notes | Contents of the consolidated ﬁnancial statement Notes CONTENTS OF THE CONSOLIDATED FINANCIAL STATEMENT 1 | General information 2 | Accounting Policies 2.1 Principles applied to the preparation of the ﬁnancial statements 2.2 Consolidation 2.3 Subsidiaries 2.3.1 Transactions with non-controlling interests 2.3.2 Associated companies and joint ventures 2.3.3 Divestment of subsidiaries and associated companies Segment reporting 2.3.4 2.4 Goodwill and other intangible assets Computer software 2.4.1 Goodwill 2.4.2 2.4.3 Other intangible assets 2.4.4 Research and development expenses 2.5 Property, plant and equipment 2.6 Goverment grants 2.7 2.8 Impairment of property, plant and equipment and intangible assets (excl. goodwill) Finacial assets 2.8.1 Assets measured at fair value directly in equity (fair value through other comprehensive income, without recycling) Assets measured at amortised costs 2.8.2 Inventories 2.9 2.10 Trade receivables 2.11 Cash and cash equivalents 2.12 Equity 2.13 Financial liabilities 2.14 Current and deferred taxes 2.15 Employee beneﬁts 2.15.1 Pension obligations and other long-term beneﬁts due to emlayees 2.15.2 Termination beneﬁts 2.15.3 Management proﬁt sharing and employee proﬁt sharing 2.16 Provisions RHÖN-KLINIKUM AG | Annual Report 2024 144 144 144 147 147 147 147 148 148 149 149 149 149 149 149 150 150 151 151 151 152 152 152 152 152 152 153 153 154 154 154 2.17 Revenue recognition Inpatient and outpatient hospital services Interest income Income from distribution and dividends 2.17.1 2.17.2 2.17.3 2.18 Leases 2.19 Borrowing cost 2.20 Dividend payment 2.21 Financial risk management 2.21.1 Financial risk factors 2.21.2 Credit risk 2.21.3 Liquidity risk 2.21.4 2.21.5 Management of equity and debt Interest rate risk 155 155 155 155 155 155 155 155 155 156 156 156 156 3 | Critical estimates and assessments in accounting and valuation Estimated impairment of goodwill 3.1 3.2 Revenue recognition 3.3 Income taxes 4 | Acquisitions 5 | Notes to the consolidated income statement 5.1 Revenues 5.2 Other income 5.3 Materials and consumables used 5.4 Employee beneﬁts expenses 5.5 Depreciation and impairment 5.6 Other expenses 5.7 Result from impairment on ﬁnacial assets 5.8 Research costs 5.9 5.10 Income taxes 5.11 Non-controlling interests in proﬁt 5.12 Earnings per share Financial result – net 6 | Notes to the consolidated balance sheet 6.1 Goodwill and other intangible assets 6.2 Property, plant and equipment 157 157 158 159 160 161 161 161 162 162 162 162 163 163 163 164 164 165 166 166 168 142

143

KONZERNABSCHLUSS | Notes | Contents of the consolidated ﬁnancial statement 6.3 Deferred tax assets and deferred tax liabilities 6.4 Financial investments accounted for using the equity method 6.4.1 Investments accounted for using the equity method Joint ventures 6.4.2 Inventories 6.5 Other ﬁnancial assets (non-current) 6.6 6.7 Trade receivables 6.8 Other ﬁnancial assets (current) 6.9 Other assets (current) 6.10 Current income tax assets 6.11 Cash and cash equivalents 6.12 Equity 6.13 Financial liabilities 6.14 Provisions for post-employment beneﬁts 6.15 Other provisions 6.16 Trade payables 6.17 Other ﬁnancial liabilities 6.18 Other liabilities 6.19 Current income tax liabilities 6.20 Additional disclosures regarding ﬁnancial instruments 6.20.1 Carrying amounts, recognised ﬁgures and fair values according to measurement categories 6.20.2 Net gains or losses by measurement category 6.20.3 Financial liabilities (maturity analysis) 7 | Statement of cash flows 8 | Shareholdings 8.1 Companies included in the consolidated ﬁnancial statements 8.2 Other companies according to section 313 (2) No. 2 et seq. HGB 9 | Other disclosures 9.1 Average annual number of employees 9.2 Other ﬁnancial obligations 9.3 Leases within the Group 9.3.1 Obligations of lessees 9.3.2 Claims of lessors 9.4 Related Parties 9.5 Total payments of Supervisory Board, the Board of Management and the Advisory Board 9.6 Declaration of Compliance with the German Corporate Governance Code 9.7 Disclosure of the fees recognised as expenses (including reimbursement of outlays and excluding VAT) for the statutory auditors 9.8 Events after the reporting date 10 | Corporate bodies of RHÖN-KLINIKUM AG 196 196 197 170 170 170 171 171 171 171 172 173 174 174 174 175 176 178 179 179 180 180 180 180 183 183 184 186 186 187 188 188 188 189 189 189 189 193 196 RHÖN-KLINIKUM AG | Annual Report 2024 143

144

CONSOLIDATED FINANCIAL STATEMENT | Notes | General information 1 | GENERAL INFORMATION 2 | ACCOUNTING POLICIES Within the Group of RHÖN-KLINIKUM AG, mainly cross-sector (i.e. inpatient, semi-inpatient and outpatient) healthcare services are provided. With few exceptions, the Group has a single-tier structure. With the exception of Campus Bad Neustadt, the individual hospital companies are organised in the form of legally independent corpo- rations having their registered ofﬁce at the respective facility sites and are managed as direct subsidiaries of RHÖN-KLINIKUM AG (ul- timate Group parent company). The Company is a public limited company established under Ger- man law and has been listed on the stock market since 1989. The registered ofﬁce of the Company is in Bad Neustadt a. d. Saale, Salz- burger Leite 1, Federal Republic of Germany. The Company is en- tered in the Commercial Register of the Register Court of Schwein- furt (Federal Republic of Germany) under the company registration number HRB 1670. The RHÖN-KLINIKUM Group (smallest consolida- tion group) is indirectly included by way of full consolidation through AMR Holding GmbH, Königstein im Taunus, Federal Repub- lic of Germany, in the consolidated ﬁnancial statements of Broer- mann Holding GmbH, Königstein im Taunus, Federal Republic of Germany (largest consolidation group), whose sole shareholder, af- ter the death of Dr. Bernard große Broermann, is his community of heirs. Furthermore, the RHÖN-KLINIKUM Group is included in the subgroup ﬁnancial statements of Asklepios Kliniken GmbH & Co. KGaA, Hamburg, Federal Republic of Germany. The consolidated ﬁnancial statements have been prepared on the basis of uniform accounting policies which have been consistently applied. The functional currency of the Group is the Euro, which is also the currency used for preparing the ﬁnancial statements. The ﬁgures shown in the notes to the consolidated ﬁnancial statements are generally shown in millions of Euros (€ million). The nature of expense method has been used for presenting the income state- ment. For computational reasons, rounding differences of +/- one unit (€, %, etc.) may occur in the tables. 2.1 Principles applied to the preparation of the financial statements The consolidated ﬁnancial statements of RHÖN-KLINIKUM AG for the year ended 31 December 2024 have been prepared applying section 315 e of the German Commercial Code (Handelsgesetzbuch, HGB) in accordance with International Financial Reporting Stand- ards (IFRS) of the International Accounting Standards Board (IASB), London, as well as the related Interpretations of the International Financial Reporting Standards Interpretations Committee (IFRS IC), which are the subject of mandatory adoption in accordance with the European Parliament and Council Directive number 1606/2002 concerning the application of international accounting standards in the European Union in ﬁnancial year 2024. No early adoption of new Standards is planned at this time. a) New accounting rules from ﬁnancial year 2024 The following revised standards and interpretations are adopted by the European Union and to be applied as of ﬁnancial year 2024. As far as can be seen at present, they have no practical relevance for the consolidated ﬁnancial statements of RHÖN-KLINIKUM AG in ﬁnancial year 2024 as well as subsequent years: Standard/Interpretation Mandatory adoption date Endorse- ment1 Impact Amendments IAS 1 Presentation of Financial Statements – Classiﬁcation of Liablities as Current or Non-current 1 January 2024 Yes No practical relevance Amendments IAS 1 Amendments IAS 7, IFRS 7 Presentation of Financial Statements – Non-current Liablities with Covenants 1 January 2024 Yes No practical relevance Supplier Finance Arrangements 1 January 2024 Yes No practical relevance Amendments IFRS 16 Lease – Lease Liabilities in a Sale and Leaseback Adoption of IFRS Standards and/or IFRS Interpretations by the European Union. Retrospectivly according to IAS 8 as of transition to IFRS 16 Yes No practical relevance RHÖN-KLINIKUM AG | Annual Report 2024 144

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Accounting Policies The Standards and Interpretations adopted by the European Union are explained below: Amendments to IAS 1: “Presentation of Financial State- ments” – Classiﬁcation of Liabilities as Current or Non-cur- rent, Non-current Liabilities with Covenants The amendments to IAS 1 adopted in January 2020 relate to a lim- ited adjustment in the assessment criteria for the classiﬁcation of debt as current or non-current. It is clariﬁed that the classiﬁcation of debt as current depends on the entity’s rights on the relevant re- porting date to defer settlement of the debt by at least twelve months after the end of the reporting period: if such rights exist, the debt is classiﬁed as non-current. In this regard, the right to defer the settlement of the debt must have substance. If the entity has to fulﬁl certain conditions to exercise such a right, these must be fulﬁlled on the relevant reporting date; otherwise the debt is classiﬁed as cur- rent. In this context it is not relevant to the classiﬁcation of a debt whether the management intends or expects the debt to actually be settled within 12 months of the reporting date. The only decisive factor for the classiﬁcation is the right existing on the relevant re- porting date to defer settlement of the debt by at least twelve months. This also applies if the liability is settled within the adjust- ing events period. The amendments (after interim postponement of date of initial ap- plication of the amendments from 1 January 2022 to 1 January 2023 by amendments from July 2020) were supplemented by an ad- ditional amendment to IAS 1 published in October 2022. The new amendment concerns the classiﬁcation of debts that are subject to covenants. The IASB clariﬁes that covenants to be met before or on the reporting date may have an effect on the classiﬁcation as cur- rent or non-current. In contrast, covenants that are only to be met after the reporting date have no inﬂuence on the classiﬁcation. In- stead of being taken into account in the classiﬁcation, such cove- nants are to be disclosed in the notes. This is intended to enable users of ﬁnancial statements to assess the extent to which non-cur- rent liabilities could become repayable within twelve months. The amendments, which were incorporated into European law on 19 December 2023, are now to be applied to reporting periods be- ginning on or after 1 January 2024. Early (joint) application of the amendments is permitted. The amendments are of no practical rel- evance for RHÖN-KLINIKUM AG. Amendments to IAS 7 and IFRS 7: “Statement of Cash Flows” and “Financial Instruments: Disclosures” – Supplier Finance Arrangements The Amendments to IAS 7 and IFRS 7 relate in particular to addi- tional mandatory disclosures in the notes in connection with sup- plier ﬁnance arrangements (frequently taking the form of “reverse factoring”). Under such arrangements, an external ﬁnancial service provider performs settlement of trade payables where such pro- vider is usually compensated only at a later date. The aim of the ad- ditional disclosures in the notes is to create a greater transparency of supplier ﬁnance arrangements and their impact on liabilities, cash ﬂows and liquidity risk in the ﬁnancial statements. The required disclosure obligations in particular affect the terms and conditions of contract, the carrying amount of the payables, the objective of reverse factoring arrangements, the balance sheet items and the amount of the payables for which the suppliers have already received payments from the bank or the factor. Moreover, the ranges of payment due dates of the payables forming the objec- tive of reverse factoring arrangements as well as information on the impact on liquidity risks are to be disclosed. The amendments adopted into European law on 15 May 2024 are to be applied to ﬁnancial years beginning on or after 1 January 2024 and are of no practical relevance for RHÖN-KLINIKUM AG. Amendments to IFRS 16: “Leases” – Lease Liability in a Sale and Leaseback With the amendments to IFRS 16 “Leases”, provisions on the subse- quent measurement in a sale and leaseback are incorporated in the Standard. The Standard IFRS 16 up to now did contain speciﬁc pro- visions on the initial measurement of the liability in a sale and lease- back, but no speciﬁc provisions on the subsequent measurement of such liability. The adjustment of the Standard now requires the lease liability to be measured in a way that no amount of gain or loss relating to the right of use retained arises. For this purpose, the les- see is required to deﬁne an accounting method for determining the lease payments which meets this requirement. The IASB did not lay down any speciﬁc method, but included a new example in the illus- trative examples. The amendments, which were incorporated into European law on 20 November 2023, are to be applied retrospec- tively in accordance with IAS 8 as of the transition to IFRS 16. They have no practical relevance for RHÖN-KLINIKUM AG. RHÖN-KLINIKUM AG | Annual Report 2024 145

146

CONSOLIDATED FINANCIAL STATEMENT | Notes | Accounting Policies b) New accounting rules from ﬁnancial year 2025 and sub- sequent ﬁnancial years The following Standards and Interpretations amended by the IASB – to the extent adopted by the European Union – are applicable as of ﬁnancial year 2025/subsequent years and are of no practical rel- evance for, have no material impact on the consolidated ﬁnancial statements of RHÖN-KLINIKUM AG or are subject to a review by- management: Standard/Interpretation Mandatory adoption date Endorse- ment1 Impact Amendments IAS 21 Amendments Amendments IFRS 9, IFRS 7 IFRS 9, IFRS 7 The Effects of Changes in Foreign Exchange Rate – lack of convert- ability 01 January 2025 Yes No practical relevance Contracts relating to nature-dependent electricity 01 January 2026 No Changes to the classiﬁcation and measurement of Financial In- struments 01 January 2026 No Subject to review by manage- ment Subject to review by manage- ment IFRS 10, IAS 28 Consolidated Financial Statements and interest in associates - Unrealised gains or losses from transactions between with an investor and an associate or joint venture Indeﬁnitely postponed Amendments No No material impact New New Amendments IFRS 18 IFRS 19 Annual Improve- ments to IFRS: Amend- ments to IFRS 1, IFRS 7, IFRS 9, IFRS 10, IAS 7 Presentation und Disclosure in Financial Statements – Improve presentation of ﬁnancial information and enhanced transparency and comparability of Financial Statements Reduced disclosure requirements for subsidiaries without their own public accountability 01 January 2027 No Subject to review by manage- ment 01 January 2027 No No practical relevance Collective Amendment Standard with Eight Amendment Items 01 January 2026 No Subject to review by manage- ment Adoption of IFRS Standards and/or IFRS Interpretations by the European Union. The Standards and Interpretations already adopted by the Euro- pean Union are explained below: Amendments to IAS 21: “The Effects of Changes in Foreign Exchange Rates” – lack of convertability The amendments to Standard IAS 21 contain guidance specifying when a currency is exchangeable and how the exchange rate is to be determined when it is not exchangeable. A currency is exchange- able into another currency if, at the measurement date, an entity is able to exchange such currency into another currency for a speci- ﬁed purpose and within a time frame that allows for a normal ad- ministrative delay through a market or exchange mechanism in which an exchange transaction would create enforceable rights and obligations. A currency is not exchangeable into another currency if an entity can obtain an only insigniﬁcant amount in the other cur- rency. If a currency is not exchangeable at the measurement date, the entity shall estimate the spot exchange rate which accurately re- ﬂects the rate at which an orderly exchange transaction would have taken place at the measurement date between market participants under prevailing economic conditions. If a currency is not ex- changeable, the entity shall provide information that enables the users of its ﬁnancial statements to understand how the currency not being exchangeable into another currency affects, or is expected to affect, the entity’s ﬁnancial performance, ﬁnancial position and cash ﬂows. The amendments adopted into European law on 12 November 2024 are to be applied to ﬁnancial years beginning on or after 1 January 2025 and are of no practical relevance for RHÖN-KLINIKUM AG. By the end of the date of preparation of the consolidated ﬁnancial statements, the other Standards and Interpretations were not yet adopted by the European Union. For that reason, no detailed expla- nation of these Standards and Interpretations is given. RHÖN-KLINIKUM AG | Annual Report 2024 146

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Accounting Policies c) Estimates The preparation of consolidated ﬁnancial statements in accordance with IFRS requires assumptions and estimates. In addition, the ap- plication of the consolidated accounting policies requires manage- ment reporting. Areas of greater judgment or complexity or where assumptions and estimates are critical to the ﬁnancial statements are identiﬁed and explained. The consolidated ﬁnancial statements were prepared on the basis of historical costs of acquisition or pro- duction, limited by ﬁnancial assets and ﬁnancial liabilities recog- nized at fair value and investments not recognized in proﬁt or loss. In addition, reference is made to item 3 “Critical estimates and as- sessments in accounting and valuation” in these notes to the ﬁnan- cial statements. d) Publication The consolidated ﬁnancial statements prepared by the Board of Management on the signing date expected to be approved by the Supervisory Board on 26 March 2025 and released for publication. 2.2 Consolidation The annual ﬁnancial statements of the companies included in the consolidated ﬁnancial statements have been prepared in accord- ance with uniform accounting and valuation principles in relation to the same date as the consolidated ﬁnancial statements. 2.3 Subsidiaries As a general rule, subsidiaries are all entities (including structured entities) which a group has the ability to themin accordance with IFRS 10. When assessing whether control exist, it is veriﬁed whether the parent company has power over the subsidiary, obtains positive or negative variable returns and can inﬂuence the amount of such returns through exercising its power. Subsidiaries are included in the consolidated ﬁnancial statements (full consolidation) from the date that the Group obtains control and are deconsolidated when the control ends. Acquired subsidiar- ies are accounted for using the purchase method. The cost of acquisition is the fair value at the transaction date of the transferred assets, the equity instruments issued and the liabilities incurred or assumed. They also contain the fair values of all recog- nised assets and liabilities resulting from a contingent considera- tion agreement. Assets, liabilities and contingent liabilities identiﬁ- able in a business combination are measured at their fair values at acquisition date at initial consolidation. For each acquisition, the Group decides on an individual basis whether the non-controlling interest in the acquired company is recognized at fair value or in the proportional interest in the net assets of the acquired company. Costs relating to the acquisition are expensed as incurred. In the event of a successive business combination, the previously acquired equity capital share of the company is redetermined at its fair value applicable at the acquisition date. The resulting proﬁt or loss is recognised in the income statement. The goodwill is calculated as the value of the surplus of the acquisi- tion costs, the amount of the uncontrolling interest in the acquired company and the fair value of all equity interests held at acquisition date over the Group's share of the net assets at fair value. If the cost of acquisition is less than the acquired subsidiary's net assets at fair value, the difference is recognized directly in the income statement. Intercompany transactions and balances, as well as unrealized gains and losses on intercompany transactions, are eliminated. The accounting policies of subsidiaries are adjusted as necessary to en- sure consistent accounting across the group. 2.3.1 Transactions with non-controlling interests Transactions with non-controlling interests are treated as transac- tions with equity investors. Any difference arising on acquisition of a non-controlling interest between the consideration paid and the relevant share in the carrying amount of the subsidiary’s net assets is recognised in equity. Positive or negative effects arising on dis- posal of non-controlling interests are also recognised in equity. This applies only to the extent the disposal does not give rise to any loss of control. 2.3.2 Associated companies and joint ventures Associated companies are those companies over which the Group has a substantial inﬂuence. A substantial inﬂuence is presumed to be refutable if the share of voting rights is between 20.0% and 50.0%. Investments in associated companies and jointly controlled entities (joint ventures) are accounted for using the equity method and initially recognised at cost. The Group’s interest in associated companies and jointly controlled entities includes the goodwill arising on acquisition (less accumulated impairment losses). The Group’s interest in the proﬁts and losses of associated compa- nies or joint ventures is recognised in the income statement as of the date of acquisition and the cumulative changes are offset against the carrying amount of the investment. Changes in equity without effect in proﬁt or loss are not to be considered. If the Group’s share in the loss of an associate or joint venture is equal to or greater than the Group’s share in this company including other unsecured receivables, no further losses are recognised unless the Group has entered into an obligation for the associate or jointly con- trolled entity or has made payments for them. RHÖN-KLINIKUM AG | Annual Report 2024 147

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Accounting Policies Unrealised intercompany proﬁts or losses from transactions be- tween Group companies and associated companies or joint ven- tures are eliminated on a pro rata basis if the underlying circum- stances are material. 2.3.4 Segment reporting Under IFRS 8 “Operating Segments”, segment information on oper- ating segments is presented in accordance with the internal report- ing to the chief operating decision maker (management approach). As part of an impairment test, the carrying amount of a company accounted for using the equity method is compared with its recov- erable amount. If the carrying amount exceeds the recoverable amount, an impairment equal to the difference must be recognised. If the reasons for a previously recognised impairment do not exist anymore, the impairment is reversed through the income state- ment. The ﬁnancial statements of investments accounted for using the eq- uity method are prepared using uniform accounting principles within the Group. Associated companies whose individual or overall impact on the net assets and results of operations is not material are not accounted for using the equity method. They are included in the consolidated ﬁnancial statements at fair value. Immaterial equity interests are measured at fair value through proﬁt or loss. 2.3.3 Divestment of subsidiaries and associated companies If the Group loses either control or signiﬁcant inﬂuence over a com- pany, the remaining interest is re-measured at fair value and the re- sulting difference recognised as proﬁt or loss. Fair value is the fair value calculated upon the initial recognition of an associate, joint venture or ﬁnancial asset. Moreover, all amounts stated in other in- come are recognised with reference to such company in the same way as would be required if the related assets and liabilities had been sold by the parent company directly. This means that a proﬁt or loss previously recognised under other income is reclassiﬁed to the income statement. If it cannot be reclassiﬁed to the income statement, it remains in equity (e.g. actuarial proﬁts or losses from pensions). An operating segment is an integral part, – of the business that generates revenue and may incur ex- penses. This includes all revenue from sales in connection with the provision of services, which is carried out directly and indirectly with patients, as well as all expenses necessary for the provision of services, – whose operating result is regularly reviewed by the com- pany’s chief decision maker to make decisions about re- sources to be allocated to this segment and assess its earn- ings strength, and for whom separate ﬁnancial information is available. – The chief decision making body in our Group is the Board of Man- agement. Strategic decisions for the Group are made in this com- mittee, and the indicators of the hospitals that constitute our oper- ational segments are regularly reported to this committee. Monthly reporting to the Board of Management includes the hospi- tals. Group management costs are fully distributed to the operating segments. The monthly plan-to-actual and actual-to-actual com- parison in the report to the Board of Management, by aggregating the operative segments into one reporting segment, serve to con- trol the plan ﬁgures published in the Company forecast. Based on our understanding of an integrated healthcare service of- fering, we do not make any distinction in control by whether the ser- vices as deﬁned in German social insurance legislation are at- tributed to the inpatient or the outpatient sector, or to the rehabili- tation or care sector. All expenses and income which are directly or indirectly related to patients are included under the operating seg- ments. The operating segments are aggregated to one reporting segment since they exhibit similar economic characteristics. As a result of the same structural framework conditions, the operating segments in the Group with the healthcare services provided are characterised by a similar opportunity and risk proﬁle whose economic environ- ment is largely regulated by legislation. The politically intentional state intervention is based on both the revenue side and the ex- penses. This enables the operating segments to achieve compara- ble EBITDA margins. As such, we have only one reportable business segment. RHÖN-KLINIKUM AG | Annual Report 2024 148

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Accounting Policies We generate all revenues for all our areas of activity in Germany. We generate most of our revenues in the inpatient, outpatient, rehabil- itation and care area with the statutory health insurance funds, the state pension insurance agency, the statutory occupational insur- ance agencies and the other public healthcare institutions. Only a small share of revenues is generated with private health insurance funds or self-payers. Regarding the breakdown of revenues by busi- ness areas and federal states, we refer to section 5 of the Notes. 2.4 Goodwill and other intangible assets 2.4.1 Goodwill Goodwill is the excess of the cost of the business combination over the Group's interest in the fair value of the net assets of the acquired company at the acquisition date. Goodwill arising on acquisitions is allocated to intangible assets. Goodwill is at least subject to an an- nual impairment test and measured at its historical cost less any im- pairment losses. A review also occures when there are events or cir- cumstances indicating that the value might be impaired. Reversal amounts are not taken into account. Proﬁts and losses arising on the sale of a company include the carrying amount of the goodwill allocated to the company sold. For the purpose of the impairment test, goodwill is allocated to cash generating units (CGUs). At RHÖN-KLINIKUM AG these correspond as a rule to the individual hospitals (each hospital site with its inpa- tient, semi-inpatient and outpatient care structures including any existing rehabilitation facilities) unless the related goodwill of co- operating units is monitored at a higher level. If the recoverable amount is below the carrying amount, an impair- ment is recognised. Here, the recoverable amount is the higher of the two fair value amounts less costs to sell the asset and its value in use. An asset is impaired if the carrying amount of the asset exceeds its recoverable amount. According to IAS 36, the recoverable amount is the higher of the two fair value amounts less costs to sell an asset (fair value less costs of disposal) and the value in use of an asset. Further assumptions are a stable utilisation and a reasonable and uniform development in payroll costs throughout the group. Spe- cial assumptions need to be made regarding the development of the uniform state base values as well as the probable budget devel- opment and thus the development of remuneration. The company plan ﬁgures also reﬂect the heightened regulatory interference by the German legislator, such as the Regulation on Nursing Staff Floors the Nursing Staff Strengthening Act (Pﬂegepersonalstärkungsgesetz, PpSG) and the minimum volume requirements. Cash generating units (CGUs) are deﬁned by site, across medical sector boundaries. (Pﬂegepersonaluntergrenzen-Verordnung, PpUGV), The recoverable amount of a CGU is determined by determining the usage value using the DCF procedure, whereby CGU-individual as- sumptions as well as generally applicable assumptions are used for all CGUs bearing goodwill. 2.4.2 Computer software Purchased computer software licences are recognised at cost plus the cost for conversion into ready-to-use condition. These costs are amortised over the estimated useful life (three to seven years, straight-line method), and are shown under “depreciation/amorti- sation and impairment expense” in the income statement. Costs re- lating to the development of websites or maintenance of computer software are expensed as incurred if the conditions for capitalisa- tion are not satisﬁed pursuant to IAS 38. 2.4.3 Other intangible assets Other intangible assets are recognised at historic cost and – to the extent available for use – amortised over their respective useful lives (three to ﬁve years) using the straight-line method, and are shown under “depreciation/amortisation and impairment ex- pense” in the income statement. 2.4.4 Research and development expenses Research costs are recognised as current expenditure in accordance with IAS 38. Development costs are capitalised if all the criteria of IAS 38 are satisﬁed. There are no development costs that meet the criteria for capitalisation. 2.5 Property, plant and equipment Land and buildings are reported under “Property, plant and equip- ment” and mainly comprise hospital buildings. In the same way as the other items of property, plant and equipment, they are valued at cost less any depreciation. Cost includes the expenditure directly attributable to the acquisition or construction of an asset as well as any overheads attributable to construction. Subsequent costs are recognised as part of the cost of the asset or – where applicable – as a separate asset only if it is probable that future economic beneﬁts associated with the asset will accrue to the Group and if the cost of the asset can be measured reliably. All other repair and mainte- nance work is recognised as expenditure in the income statement in the ﬁnancial year in which it is incurred. RHÖN-KLINIKUM AG | Annual Report 2024 149

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Accounting Policies Property, plant and equipment are tested for impairment if events or changed circumstances suggest that an impairment may have occurred. In such a case, the impairment test is performed pursuant to IAS 36 according to the principles explained for intangible assets. Where an impairment is to be made, the remaining useful life of the asset may be adjusted accordingly. If the reasons for a previously recognised impairment have do not exist anymore, such impair- ment losses are reversed, in which case such reversal may not ex- ceed the carrying amount that would have resulted if no impair- ment had been recognised in the previous periods. Land is not depreciated. All other assets are depreciated straight line, whereby the acquisition costs are depreciated to the residual carrying amount over the expected useful life of the assets as fol- lows: Asset Buildings Machinery and equipment Other plant and equipment Duration of use 33/3 years 5 to 15 years 3 to 12 years The net book values and useful economic lives are reviewed at each balance sheet date and adjusted where applicable. Proﬁt and losses on the disposal of assets are determined as the difference between the disposal proceeds and the carrying amount and recognised through proﬁt or loss. 2.6 Goverment grants Government grants are recognised at fair value if it can be assumed with reasonable assurance that the grant will be received and that the Group has satisﬁed the necessary conditions for this. Govern- ment grants for investments are deducted from cost to arrive at the carrying amount for the assets to which they relate. They are dis- tributed as a reduction in expenses over the expected useful life of the related assets using the straight-line method. Such grants are granted to hospitals within the framework of investment ﬁnance legislation. Grants not yet used for their intended purpose are rec- orded under “Other liabilities” at the balance sheet date. Government grants are recognised on a systematic basis either in proﬁt or loss, and during periods in which the Company applies cor- responding expenditures which the government grants are in- tended to cover as expenses. 2.7 Impairment of property, plant and equip- ment and intangible assets (excl. goodwill) The Group assesses on every balance sheet date whether there are any indications that an asset might be impaired. If such indications exist or if an annual impairment test has to be performed in relation to an asset, the Group estimates the recoverable amount. If it is not possible for independent inﬂows to be allocated to the individual asset, the Group estimates the recoverable amount for the cash generating unit to which the asset belongs. The recoverable amount is the higher of the fair value of the asset less costs to sell it and its value in use. If the carrying amount of an asset exceeds its recoverable amount, the asset is considered to be impaired and is written down to its recoverable amount. In order to calculate the value-in-use, the estimated future cash ﬂows are discounted to their present value using a discount rate before taxes which reﬂects the current market expectation with regard to the interest effect and the speciﬁc risks of the asset. Impairments are shown in the income statement under the item “Depreciation/amortisation and impair- ment expense”. At each balance sheet date, an examination is carried out to deter- mine whether there are indications that an impairment loss that was recognised in earlier reporting periods no longer exists or may have decreased. If such an indication exists, the recoverable amount is estimated. An impairment previously recognised has to be reversed if there has been a change in the estimates used for de- termining the recoverable amount since the last impairment was recognised. If this is the case, the carrying amount of the asset has to be increased to the recoverable amount of the asset. However, this may not exceed the carrying amount which would have re- sulted after taking into account the planned depreciation/amorti- sation if no impairment had been recognised in previous years. Any such reversal of a prior impairment has to be recognised immedi- ately in the proﬁt or loss for the period. After a prior impairment has been reversed, the amount of depreciation/amortisation in future reporting periods has to be adjusted in order to systematically dis- tribute the revised carrying amount of the asset, less any residual value, over the remaining useful life of the asset. RHÖN-KLINIKUM AG | Annual Report 2024 150

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Accounting Policies 2.8 Finacial assets Financial assets in principle comprise receivables, other ﬁnancial assets, equity instruments, derivative ﬁnancial instruments with positive fair values, and cash. These ﬁnancial assets are generally classiﬁed into the following cat- egories as deﬁned in IFRS 9: – Measured at fair value through proﬁt or loss – Measured at fair value directly in equity (fair value through Otherwise, only those losses expected over the term of the instru- ment are taken into account which result from future potential loss events within the next twelve months. Within the Group of RHÖN-KLINIKUM AG, the general impairment model is essentially applied to ﬁxed deposit investments. In this re- gard, the expected credit loss is calculated taking into account ex- ternal ratings, rates of insolvency as well as future-oriented infor- mation on credit default swaps (CDS). other comprehensive income, without recycling) 2.8.1 Assets measured at fair value directly in equity (fair value through other comprehensive income, without recycling) Investments in equity instruments do not fulﬁl the cash ﬂow condi- tions as deﬁned in IFRS 9; they must always be measured at fair value. For equity instruments not held for trading, an entity has the irrevocable right to use the fair-value OCI option at initial recogni- tion. Within the Group of RHÖN-KLINIKUM AG, equity investments in the amount of € 13.3 million (previous year: € 12.7 million) are measured at fair value (fair value through other comprehensive in- come, without recycling). 2.8.2 Assets measured at amortised costs Financial assets held as part of a business model whose purpose consists in holding assets to collect the contractual cash ﬂows are measured at amortised cost provided that the assets also fulﬁl the cash ﬂow conditions as deﬁned in IFRS 9. When assessing whether cash ﬂows are realised through collection of the contractually agreed payments from the ﬁnancial asset, the frequency and scope of the sales in earlier periods are to be consid- ered, furthermore whether the assets sold were about to mature, as well as the reasons for such sales and the expectations with respect to the future sales activities. Within the Group of RHÖN-KLINIKUM AG, trade receivables, other ﬁ- nancial assets as well as cash and cash equivalents are allocated to this category. – Measured at amortised cost – Measured at fair value directly in equity (fair value through other comprehensive income, with recycling) All purchases and sales of ﬁnancial assets are recognised at the set- tlement date, i.e. the date when the purchase or the sale is trans- acted. Derivative ﬁnancial instruments are recognised on the trad- ing date. Initial recognition of ﬁnancial assets not measured as at fair value through proﬁt or loss takes place at fair value plus trans- action costs. Assets measured at fair value directly in equity (fair value through other comprehensive income, without recycling) are measured af- ter initial recognition at their fair values. Financial assets in the cat- egory of ‘amortised cost’ are accounted for at amortised cost using the effective interest method. Financial assets are derecognised if the rights to payments from the investment expire or have been transferred and the Group has substantially transferred all the risks and rewards of ownership of the ﬁnancial asset. Investments in equity instruments (equity interests) are accounted for in accordance with IFRS 9 at RHÖN-KLINIKUM AG as fair value through other comprehensive income (without recycling). These are strategic investments and the Group considers this classiﬁca- tion to be more meaningful. Related proﬁt and loss from the sale are not reclassiﬁed in the income statement. If ﬁnancial assets do not have an active market or are unlisted as- sets, fair values are determined using appropriate measurement methods. These may include references to recent transactions be- tween independent business partners, the use of current market prices of other assets that are substantially similar to the asset un- der consideration, discounted cash ﬂow methods, as well as option price models which make as much use as possible of market data and as little use as possible of company-speciﬁc data. At each balance sheet date it is reviewed whether any losses in- curred or already expected losses are to be recognised. On each bal- ance sheet date it is reviewed whether any losses incurred or al- ready expected losses are to be recognised. If the default risk has deteriorated signiﬁcantly (e.g. if the ﬁnancial asset can no longer be allocated to the investment grade rating category), all expected losses as of that point in time are recognised over the entire term. RHÖN-KLINIKUM AG | Annual Report 2024 151

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Accounting Policies Inventories 2.9 Inventories within the Group of RHÖN-KLINIKUM AG are materials and supplies. These are measured at the lower of cost (including transaction costs) and net realisable value. Cost of inventories is de- termined by the weighted-average method. Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs to sell. 2.13 Financial liabilities Financial liabilities generally consist ﬁnancial debt (including the negative fair values of derivative ﬁnancial instruments), trade paya- bles as well as other ﬁnancial liabilities. Loan liabilities are classiﬁed as current liabilities unless the Group has the unconditional right to postpone settlement of the liability to at least twelve months from the balance sheet date. 2.10 Trade receivables Trade receivables are initially recognised at the transaction price plus any transaction costs and subsequently measured at amor- tised cost less impairments. The Group conducts the majority of its sales with the statutory health insurance funds. The essential part of claims from deliveries and services also exists towards statutory health insurance funds. For calculating expected credit losses, we have used the country default risk for the Federal Republic of Ger- many as a basis for this category of receivables. In the case of the other receivables, the Group uses age structure lists and empirical values from the past as the basis for collectively estimating the per- centage of expected credit losses as at the balance sheet date in re- lation to the period of time overdue. Macroeconomic risks are taken into account with a time lag in the assessment through the country default risk of the Federal Republic of Germany or through the indi- vidual receivables defaults. Receivables are derecognised within the Group of RHÖN-KLINIKUM AG after expiry of the legally pre- scribed limitation periods or after conclusion of unsuccessful insol- vency proceedings. In addition, the Group recognises speciﬁc valu- ation allowances if, as a result of particular circumstances, it is not likely that trade receivables will be recovered. 2.11 Cash and cash equivalents Cash and cash equivalents comprise cash on hand, demand depos- its, and other short-term, highly liquid ﬁnancial assets with original maturities of up to three months. Utilised bank overdrafts are shown on the balance sheet as liabilities to banks under the item “Current ﬁnancial liabilities”. 2.12 Equity Ordinary shares are classiﬁed as equity. Costs that are directly at- tributable to the issuance of new shares are recognised in equity (net of tax) as a deduction from the issuance proceeds. If a company in the Group acquires treasury shares of RHÖN-KLIN- IKUM AG, the value of the consideration paid including directly at- tributable additional costs (net of tax) is deducted from the equity capital attributable to shareholders of the company until the shares are either redeemed, re-issued or re-sold. If such shares are subse- quently re-issued or re-sold, the consideration received, net of di- rectly attributable additional transaction costs and related income tax, is recognised in the equity attributable to the shareholders of RHÖN-KLINIKUM AG. Financial liabilities as well as ﬁnancial debt are initially recognised at fair value (less transaction costs). In subsequent periods they are measured at amortised cost; any difference between the amount paid (after deduction of transaction costs) and the repayment amount is recognised over the term of the loan in the income state- ment in the ﬁnance result using the effective interest method. Derivative ﬁnancial instruments, if any exist, are measured at fair value. For current ﬁnancial liabilities this means that they are rec- ognised at their repayment or settlement amount. 2.14 Current and deferred taxes Current and deferred taxes comprise the tax expense for the period. Taxes are recognised in the income statement unless they relate to items which were directly recognised in equity or in other income. In this case, taxes are also recognized in equity or other comprehen- sive income. Deferred tax is recognised using the liability method for any tempo- rary differences between the tax carrying amounts of assets and li- abilities and the respective IFRS consolidated carrying amounts. If, however, in a transaction which is not a business combination, de- ferred tax arises from the initial recognition of an asset or liability which at the time of the transaction affects neither accounting nor taxable proﬁt or loss, no deferred tax is recognised. Deferred taxes are measured subject to the tax rates (and tax laws) that apply or have been substantively enacted on the balance sheet date and that are expected to apply when the deferred tax asset is realised or the deferred tax liability is settled. Deferred taxes have been calculated using a corporate income tax rate of 15.0% (plus the 5.5% solidarity surcharge on corporate income tax). Deferred tax assets are recognised to the extent it is probable that they will result in a tax beneﬁt when offset against taxable proﬁts. Deferred tax liabilities in connection with temporary differences arising from equity interests in subsidiaries are always recognised unless the point in time of the reversal of the temporary differences can be controlled by the Group and a reversal of the temporary dif- ferences is not probable in the foreseeable future. RHÖN-KLINIKUM AG | Annual Report 2024 152

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Accounting Policies 2.15 Employee benefits 2.15.1 Pension obligations and other long-term benefits due to emlayees Various pension plans exist within the Group. These plans are ﬁ- nanced by payments to insurance companies or pension funds or by recognising provisions (direct commitments) whose amount is based on actuarial calculations. The Group has both deﬁned beneﬁt and deﬁned contribution pension plans. A deﬁned contribution plan is a pension plan under which the Group pays ﬁxed contributions into a separate entity (insurance company or pension fund). The possibility of claims being asserted against the Group for payment of additional contributions exists only within the scope of subsidiary liability. Since RHÖN-KLINIKUM AG regards the risk of default of an insurance company or pension fund as extremely low, such commitments are accounted for as de- ﬁned contribution plans. For deﬁned contribution plans the Group pays contributions to state or private pension insurance plans based on statutory or con- tractual obligations. The Group has no further payment obligations other than the payment of the contributions. The contributions are recognised under the employee beneﬁts expense item when due. A deﬁned beneﬁt plan is a pension plan that does not fall under the deﬁnition of a deﬁned contribution plan. It typically stipulates the amount of pension beneﬁts that an employee will receive on retire- ment which is usually dependent on one or several factors such as age, length of service and salary. The provision stated in the balance sheet for deﬁned beneﬁt plans is equal to the present value of the deﬁned beneﬁt obligation (DBO) at the balance sheet date. The DBO is calculated annually by an in- dependent actuary using the projected unit credit method. The pre- sent value of the DBO is calculated by discounting the expected fu- ture cash outﬂows with the interest rate of high quality corporate bonds issued in the currency in which the beneﬁts are paid and whose terms are consistent with those of the pension obligation. Actuarial gains and losses resulting from changes in actuarial as- sumptions and/or from discrepancies between earlier actuarial as- sumptions and the actual development are recognised directly at equity in the period in which they occur giving due regard to de- ferred tax. In this way the balance sheet – after deduction of any ex- isting plan assets – shows the full scope of the obligations avoiding ﬂuctuations in expenses that may arise in particular in the case of changes in the calculation parameters. The actuarial gains and losses recognised in the respective reporting period are shown sep- arately as “revaluations of deﬁned beneﬁt pension plans” in the statement of comprehensive income. Pursuant to IAS 19, past service cost, i.e. all changes in beneﬁts di- minishing the deﬁned beneﬁt obligation, are fully recognised in the income statement at the time of the plan modiﬁcation. Multi-employer plans On the basis of collective agreements, the Group pays contributions to the Federal and State Pension Scheme (VBL) and other public ser- vice pension schemes (Bayerische Versorgungskammer-Zusatzver- sorgung, BVK) for a certain number of employees. The supplemen- tary pension schemes are public-law corporations or institutions. The contributions are paid on a pay-as-you-go (PAYGO) basis. This ﬁnancing structure carries the risk of rising contributions through the levy of reform imposts that may be charged unilaterally or dis- proportionately to employers. The present plans are multi-employer plans (IAS 19.8) since the par- ticipating companies share both the risk of the capital investment and the actuarial risk. In principle, the VBL/BVK beneﬁt plan is to be classiﬁed as a deﬁned beneﬁt plan (IAS 19.38), but the information needed for an objectively correct representation of the Group’s share of the future payment is not available due to the existing PAYGO ﬁnancing regime. Because of such PAYGO ﬁnancing ap- proach in which the levy rate is calculated for a certain coverage layer on the basis of the aggregate insurance portfolio and not on the basis of the individual risk of insurees, the beneﬁt plan pursuant to IAS 19.34 is to be recognised as a deﬁned contribution plan. Since no agreements within the meaning of IAS 19.37 exist, there is no recognition of a corresponding asset or liability. The recognition of any liability item in the balance sheet is subordinate to priority- ranking guarantee obligations of public-law entities. RHÖN-KLINIKUM AG | Annual Report 2024 153

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Accounting Policies The current contributions to the VBL/BVK are reﬂected in the em- ployee beneﬁts item as pension expenses or post-employment ben- eﬁts for the respective years. In addition to the levy, the VBL also levies reform imposts from the participating employers with compulsory insurees in the separately organised and managed settlement class Abrechnungsverband West. In ﬁnancial year 2024, the reform impost amounted to 0.00% (previous year: 0.00%) of the insured remunerations. In the settlement class Abrechnungsverband West, the VBL ﬁnances its beneﬁts through a PAYGO approach taking the form of a modiﬁed deﬁned period-based funded approach (Abschnittsdeckungsver- fahren). The current deﬁned period covers 2023 to 2033. The levy rate is assessed in such a way that the contribution to be paid for the duration of the deﬁned period together with the other income expected and the available assets sufﬁces to settle the expenditures during the deﬁned period and the period of six months thereafter. Since 1 January 2023, the levy rate has been 7.30% (previous year: 7.30%) of the remuneration subject to supplementary pension pay- ments, of which employers pay a share of 5.49% (previous year: 5.49%) and employees a share of 1.81% (previous year: 1.81%). The contribution rate in the BVK, depending on the year of the em- ployee’s entry, is between 4.80% (previous year: 4.80%) and 7.75% (previous year: 7.75%). Given insufﬁcient information, it is not possible to make any state- ment on the level of participation in the pension schemes based on the contributions paid by the Group of RHÖN-KLINIKUM AG com- pared with the aggregate payments to the VBL and other public ser- vice pension schemes (BVK). In the event of a VBL participation being terminated, the legal con- sequences arising therefrom are deﬁned in section 23 of the VBL Rules. Termination of a VBL participation also triggers the end of the mandatory insurance schemes. Since the VBL also continues to set- tle the pension claims and entitlements arising up to the end of the participation, the withdrawing party, as compensation, is required to pay an equivalent value which does not include those compo- nents ﬁnanced under the funded scheme. This equivalent value comprises the full funding of existing entitlements and coverage of administrative expenses as well as future beneﬁt claims. The sup- plementary pension insurance scheme ZKV also stipulates a similar provision. Since in the case of withdrawal from PAYGO ﬁnancing the risks of the other participants of the system also have to be com- pensated pro rata, a plausible actuarial calculation can be made only by the pension fund itself. Membership in VBL/BVK exists only due to the acquisition of hospi- tals from public ownership. Universitätsklinikum Gießen und Mar- burg GmbH is a member of the VBL, and RHÖN-Kreisklinik Bad Neu- stadt GmbH is a member of the BVK. 2.15.2 Termination benefits Termination beneﬁts are provided if an employee is made redun- dant before the normal retirement date or accepts voluntary redun- dancy in return for severance compensation. The Group recognises severance compensation payments if it is committed to terminating the employment of current employees subject to a detailed formal plan which cannot be rescinded or is committed to paying sever- ance compensation if employees accept voluntary redundancy. Ter- mination beneﬁts which fall due more than twelve months after the balance sheet date are discounted to their present value. 2.15.3 Management profit sharing and employee profit sharing Management proﬁt sharing and employee proﬁt sharing are recog- nised as liabilities using a measurement method based on the con- solidated result or the results of consolidated subsidiaries. For tar- get agreements, a liability is recognised on the basis of the target achievement rates. The Group recognises a liability in cases where a contractual obligation exists or an obligation arises from a past practice. 2.16 Provisions Provisions for restructuring and legal obligations are recognised when the company has an obligation as a result of a past event, it is probable that an outﬂow of resources embodying economic bene- ﬁts will be required to settle the obligation in the future, and the value of the outﬂow of resources can be reliably determined. Re- structuring provisions essentially include the costs of early termina- tion of employment contracts with employees. Where there are a number of similar obligations, the probability of an outﬂow of resources being required for settlement is assessed based on an aggregate view of such similar obligations. A provision is also recognised if the probability of outﬂow for any one of such obligations is deemed to be low. Provisions are measured as the present value of the payments ex- pected to be required to settle the obligation if the respective dis- counting is material. For this purpose, discounting is effected at a risk-free interest rate. Risk premiums are taken into account in the measurements of the future cash outﬂows. Increases in the value of provisions based on interest effects reﬂecting the passage of time are recognised as interest expense in the income statement. RHÖN-KLINIKUM AG | Annual Report 2024 154

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Accounting Policies 2.17 Revenue recognition Revenue is recognised at the fair value of the consideration received for the provision of services and for the sale of products. Revenue from intra-group goods and services is eliminated by way of consol- idation. Revenue is recognised as follows. For leases with a term of twelve months maximum as of 1 January 2019 as well as leases relating to low-value assets, no right of use and no lease liability will be applied in the balance sheet and the lease payments will continue to be recognised as an expense as thus with a negative effect on EBITDA in the income statement. 2.19 Borrowing cost If borrowed capital is used, the costs of borrowing are deducted from the corresponding items and are distributed using the effec- tive-interest method. Moreover, the interest is then recognised as current expense. Borrowing cost incurred in connection with the ac- quisition/construction of qualifying assets are capitalised during the entire production process until commissioning. Other costs of borrowing are recognised as an expense. 2.20 Dividend payment Shareholders’ claims to dividend payments are recognised as a lia- bility in the period in which the corresponding resolution is adopted. 2.21 Financial risk management 2.21.1 Financial risk factors The assets, liabilities and planned transactions of RHÖN-KLINIKUM AG are subject to the following risks in particular: – – – credit risk liquidity risk interest rate risk The aim of ﬁnancial risk management is to limit the above risks through ongoing operational activities as well as the use of deriva- tive and non-derivative (e.g. ﬁxed-interest loans) ﬁnancial instru- ments. In principle, derivative ﬁnancial instruments may be entered into for hedging purposes, i.e. they are not used for trading or spec- ulative purposes. In principle, ﬁnancial instruments to limit counterparty risk are only concluded with leading ﬁnancial institutions that have at least an investment grade rating. 2.17.1 Inpatient and outpatient hospital services Hospital services are recognised on the one hand in the ﬁnancial year in which the services are performed by reference to the stage of completion as a proportion of the total services to be performed. Charges agreed with the payers are essentially invoiced at ﬁxed rates irrespective of the duration of stay. With the Act on Strength- ening Nursing Staff (Pﬂegepersonal-Stärkungsgesetz, PpSG), nurs- ing payroll expenses were removed from the duration-of-stay-inde- pendent ﬂat-rate fees for direct patient care on wards with their own beds. For these nursing services, separate budgets are agreed with the healthcare funds for each hospital. Invoicing with the payers is based on daily nursing fees of each hospital. In other sub-areas such as in psychosomatic facilities, ﬂat-rate same-day nursing rates are invoiced. In the outpatient area, the individual services and medical aids are invoiced based on the schedules of beneﬁts applicable to the respective area. Hospital services are limited in terms of their volume as part of an agreed budget. As a result, service volumes exceeding the budget and service volumes falling short of the budget are to be mutually offset under statutory provisions. Budget-restricting provisions are also being applied in the outpatient area. Further notes are pro- vided under point 3.2 “Revenue recognition”. 2.17.2 Interest income Interest income is recognised on a pro rata basis using the effective interest method. 2.17.3 Income from distribution and dividends Dividend income is recognised when the right to receive payment is established. 2.18 Leases Standard IFRS 16 deﬁnes a lease as a contract which conveys the right to use an asset for a period of time in exchange for considera- tion. As a rule, every lease is to be recognised with the lessee on the bal- ance sheet in the form of a right of use and a lease liability. The lease liability is measured in accordance with the lease payments out- standing discounted with the incremental borrowing rate if it is not possible to calculate the interest rate implicit in the lease. The pre- sent value calculation is therefore as a rule based on the incremen- tal borrowing rates. The right of use as a general rule is measured at the amount of the lease liability plus any initial direct cost. During the lease term, the right of use is to be depreciated and the lease liability updated using the effective interest method and taking into account the lease payments. RHÖN-KLINIKUM AG | Annual Report 2024 155

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Accounting Policies Financial risk management is conducted by the division Account- ing, Tax, Controlling, Finance and Investor Relations under the su- pervision of the CFO in line with the policies adopted by the Board of Management and the Supervisory Board. Risks are identiﬁed and measured by the Board of Management working together with the operational units of the Group. The CFO deﬁnes both the principles for interdivisional risk management and the policies for certain ar- eas such as the management of interest rate and credit risks, the use of derivative and non-derivative ﬁnancial instruments as well as the investment of liquidity surpluses. 2.21.2 Credit risk The Group provides the majority of its beneﬁts to members of the statutory social insurance and otherwise to payers covered by pri- vate health insurance. There are no signiﬁcant concentrations with respect to individual payers. The cost of hospital services is nor- mally settled by payers within the legally prescribed period. With regard to the default risks in ﬁnancial year 2024, please refer to our comments in the sections “Trade receivables” and “Other ﬁnancial assets”. The maximum risk of default is equal to the aggregate amount of the ﬁnancial assets (less impairments) recognised on the balance sheet. Counterparty risks from entering into ﬁnancial trans- actions are minimised by complying with rules and limits. 2.21.3 Liquidity risk Cautious liquidity management includes holding a sufﬁcient re- serve of liquid assets, the ability to ﬁnance an adequate amount within committed credit lines and the ability to issue on the mar- ket.Due to the dynamics of the market environment in which the Group operates, RHÖN-KLINIKUM AG aims to maintain the neces- sary ﬂexibility in ﬁnancing by ensuring that sufﬁcient available credit lines exist and that access to capital markets is possible at any time. To ensure the ability to act at any time, a minimum strategic liquidity is maintained from cash positions and free, immediately available credit lines. To monitor the liquidity risk, a liquidity report is prepared daily and a treasury report is prepared monthly. In ad- dition, short- to medium-term liquidity planning calculations are carried out. 2.21.4 Interest rate risk Interest rate risk results from uncertainty about future develop- ments in the level of interest rates and affects all interest-bearing items as well as interest derivatives. RHÖN-KLINIKUM AG is there- fore always exposed to interest rate risks. At the balance sheet date, 61.1% (previous year: 62.1%) of the bank deposits held were ﬂoating rate or daily cancellable and 38.9% (pre- vious year: 37.9%) were ﬁxed rate investments with a maximum re- maining maturity of up to six months (previous year: up to ﬁve months). In July 2019, RHÖN-KLINIKUM AG placed a registered bond in the amount of €60.0 million with a term of 20 years. In October 2018 a note loan in the amount of €100.0 million was issued, which was re- deemed in ﬁnancial year 2020 in the amount of €10.0 million. The tranches exclusively bearing ﬁxed interest with bullet maturities have terms of ﬁve, seven and ten years. The ﬁrst tranche with a term of ﬁve years in the amount of €7.0 million was redeemed in ﬁnancial year 2023 in accordance with the contractual terms. The registered bond and the note loan are subject to a change-of-control clause. The funds collected from both transactions are being used for gen- eral corporate ﬁnance. In 2017 a syndicated line of credit in the amount of €100.0 million was entered which was lowered to €88.0 million in ﬁnancial year 2020. During ﬁnancial year 2024, this credit line was not utilised (previous year: no utilisation). The syndicated loan had an original term of ﬁve years with an option to renew for a further term of two years. The loan expired after the two-year re- newal term in October 2024. As in the previous year, due to the low risk, sensitivity analyzes were not used to monitor the risks of changes in interest rates in the 2024 ﬁnancial year. 2.21.5 Management of equity and debt The aim of the Management with regard to the handling of equity and debt is to adopt a strict policy of matching maturities (horizon- tal balance sheet structure) of the source and use of funds. Non-cur- rent assets should be funded on a long-term basis. The items of eq- uity and non-current liabilities shown in the balance sheet are in- cluded under the source of long-term funds. This ratio should be at least 100%, and amounted to 152.4% in the year under review (pre- vious year: 146.2%). Long-term appropriation of funds relates to ﬁ- nancial assets and property, plant and equipment. Although given the personnel expense ratio of more than 50% the Group of RHÖN- KLINIKUM AG is frequently attributed to the services sector, our business model has a long-term focus and is for the most part in- vestment-driven. As at 31 December 2024, 71.4% (previous year: 72.3%) of investments at the Group level was backed by equity. Group growth is also managed by way of appropriate equity measures through resolutions on the appropriation of proﬁts for the consolidated companies. If debt capital is used, the Management focuses on the following management ratios for minimising risks. The aim is to limit the ratio between net ﬁnancial debt (= ﬁnancial liabilities less cash and cash equivalents) and EBITDA to a maximum 3.5-fold multiple. RHÖN-KLINIKUM AG | Annual Report 2024 156

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Critical estimates and assessments in accounting and valuation 3 | CRITICAL ESTIMATES AND ASSESSMENTS IN ACCOUNTING AND VALUATION All estimates and assessments are subject to ongoing review and are based on historical experience and other factors, including expecta- tions with respect to future events which appear reasonable under the given circumstances. The Group makes assessments and assumptions about the future. The estimates derived from these of course only rarely reflect actual future circumstances. These uncertainties in particular concern the following: – – – the planning parameters taken as a basis of the impairment test for goodwill assumptions relating to revenue recognition assumptions relating to the recognition and measurement of income tax The estimates and assumptions that entail a signiﬁcant risk of a substantial adjustment in carrying amounts of assets and liabili- ties during the next ﬁnancial year are discussed in the following. 3.1 Estimated impairment of goodwill To determine the value in use of goodwill by means of the DCF method, the operating cash ﬂows of the individual hospitals with their inpatient, semi-inpatient and outpatient care structures were discounted at the weighted average cost of capital (WACC) after tax of 5.77% (previous year: 6.24%). The carrying amounts do not ex- ceed the values in use. There was no need for impairment based on this calculation. Signiﬁcant assumptions having a material inﬂu- ence on the value in use are WACC and the average EBIT margin. In this regard, a corresponding present value is projected for a further ﬁve years with assumptions for overall growth rates on the basis of a detailed operative ﬁve-year plan – which also includes expecta- tions on future market development in the healthcare system – and calculated with subsequent inclusion of a perpetual annuity. taking account of a reasonable discount) is sufﬁcient for determin- ing the value in use. The value in use is deﬁned as the present value of future cash ﬂows. In this regard, the net present value method (DCF method) applies since as a rule no available or observable market prices exist. For further details, reference is made to our Note under 6.1. The detailed plan (detailed planning phase I) drawn up for ﬁve years takes into account the statutory framework conditions in the healthcare system and the site-speciﬁc competitive environment. The detailed planning phase I is followed by a continuation by a fur- ther period of ﬁve years with assumptions regarding the overall growth rates (detailed planning phase II) as well as the subsequent inclusion of a perpetual annuity as of year 10. The perpetual annuity is calculated on the basis of the target ﬁgures in the tenth year. Planning forms an integral part of the Company's planning and is therefore based on the management’s actual expectations for the respective unit as well as on the statutory framework in the healthcare system. We are of the opinion that only with this longer detailed examination can the already planned measures, such as the implementation of the newly concluded Future Agreement Plus in 2023 with a duration of ten years, demolition and reconstruction or renovation measures, as well as the implementation of structural changes to optimize medical care, new buildings or general renova- tions be accurately recorded. Partial use of grants must take into ac- count public procurement guidelines, which will lead to additional time. To calculate the present value of the perpetual annuity, the calculated cash ﬂows are discounted with the WACC. In view of un- foreseeable measures by the legislature, a discount of 0.5% (previ- ous year: 0.5%) was included in the discounting factor of the per- petual annuity (growth in the perpetual annuity). At the end of the year, it was examined whether the economic situation continues to support the results of the impairment Aklepios. This was the case as at 31 December 2024. For cash-generating units, the recoverable amount is the carrying amount from an imputed cost of capital or EBIT discount: The application of the impairment test for goodwill is based on the assumption that the time horizon used (the ﬁve-year detailed plan approved by the Board of Management and continuation for a fur- ther period of ﬁve years with assumptions with regard to the overall growth rates as well as subsequent inclusion of a perpetual annuity RHÖN-KLINIKUM AG | Annual Report 2024 157

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Critical estimates and assessments in accounting and valuation in % Units Frankfurt (Oder) RHÖN-KLINIKUM Campus Bad Neustadt Universitätsklinikum Gießen und Marburg Zentralklinik Bad Berka 3.2 Revenue recognition The Group generates revenues essentially from the provision of medical services. The hospitals of RHÖN-KLINIKUM AG, like all other hospitals in Germany, are subject to the statutory regulations on fees. Revenue recognition is essentially based on a comparison of perfor- mance and consideration under a contract: a service performed gives rise to an asset, the consideration received to an obligation. Treatment contracts between hospitals and patients or their health insurance funds correspond to contracts for services pursuant to section 630 a et seq. of the German Civil Code (Bürgerliches Ge- setzbuch, BGB). Regardless of who accepts payment in the future, the patient should be considered a customer on a regular basis. The scope of the performance obligations in the context of hospital treatment is essentially governed by statutory provisions. The prices charged to the payers are stipulated by numerous laws and regulations. The patient receives and consumes the beneﬁt simultaneous with performance of the service. Control is thus trans- ferred and revenue recognised for a speciﬁed period. Revenue is recognised in accordance with progress of service performance over the service performance period. In order to create planning and revenue certainty, the remuneration schemes regularly provide for prospective fee agreements. In prac- tice, however, these negotiations take place only in the course of the ﬁnancial year or even thereafter, creating uncertainties as to the ser- vice volume for which consideration is received at the balance sheet date. These are reﬂected in the balance sheet through objective, re- liable estimates of receivables or liabilities based on empirical val- ues. Historical experience has shown that the inaccuracies relating to the estimates are negligible for the Group’s ﬁnancial position and results of operations. Assumed cost of capital rate for 2024 Assumed cost of capital rate for 2023 Assumed EBIT discount for 2024 Assumed EBIT discount for 2023 5.8 8.4 7.0 10.4 9.4 7.1 7.7 17.2 0.0 35.0 21.0 50.0 38.0 14.0 22.0 69.0 The Group generates its revenue for the most part from the statu- tory health insurance funds. As a general rule, the various budgets for the individual hospitals are deﬁned together with the statutory health insurance funds at the beginning of each year. Diagnosis re- lated groups (German Diagnosis Related Groups after stripping out nursing staff costs, aG-DRGs) are measured nationally on a uniform basis through the aG-DRG catalogue (output method as deﬁned in IFRS 15). The measurement ratios are reviewed and adjusted each year by Institut für das Entgeltsystem im Krankenhaus GmbH (InEK). Personnel expense for bedside care are remunerated through sep- arate care budgets. If the service volume invoiced by a hospital (number, severity or type of service) at the end the ﬁnancial year does not correspond to the budget negotiated for that year, this results in either revenue surpluses or shortfalls that are compensated by way of income compensation between the health insurance funds and the respec- tive hospital. If the actual volumes exceed or fall short of the agreed total budget, only the additional variable costs are paid or saved variable costs deducted, using ﬁxed rates. The receivables or liabil- ities arising as a result are reported in the consolidated balance sheet and revenues are corrected accordingly. At the time the consolidated balance sheet was prepared, approved fee agreements existed at none of the hospitals with the exception of RHÖN-KLINIKUM AG; this meant that any compensation pay- ments for excess revenue or shortfalls were estimated. For this rea- son, we have adhered to the legal framework in the accounting practices of the clinics in which no remuneration agreements were yet available for 2024 or for previous years. RHÖN-KLINIKUM AG | Annual Report 2024 158

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Critical estimates and assessments in accounting and valuation Moreover, pursuant to section 275 German Social Insurance Code V (Sozialgesetzbuch V, SGB V) as well as section 17 of the German Hos- pital Financing Act (Krankenhausﬁnanzierungsgesetz, KHG), payers have in principle a right of review with regard to the coded income by the Medizinischer Dienst Körperschaft des öffentlichen Rechts (Medical Review Board under Public Law, MD) (formerly Medizinischer Dienst der Krankenversicherung (Medical Review Board of the Statutory Health Insurance Funds, MDK)). As part of the assessment of trade receivables or trade payables and of revenues from hospital services rendered, estimates are made with reference to the complaint rate of the MD and, based on empirical values, cor- responding corrections in revenues taken into account for this. The ﬁnal results from the reviews of the MD in turn have an inﬂuence on the income compensation for the respective ﬁnancial year. Income taxes 3.3 Estimates are required for the recognition of tax provisions as well as deferred tax items. For determining the actual value of deferred tax assets, it is essen- tial to assess the probability of the reversal of the valuation differ- ences and the extent to which it is possible to use the tax loss carry- forwards that led to the recognition of deferred tax assets. This de- pends on the generation of future taxable proﬁts during the periods in which tax valuation differences are reversed and tax loss carry- forwards can be utilised. Uncertainties exist with regard to the in- terpretation of complex tax regulations as well as the amount and timing of future taxable income that result in changes in the tax in- come or expense in future periods. The Group recognises adequate provisions for the possible consequences of audits by the tax au- thorities. The amount of such provisions is based on factors such as experience from past tax audits and differing interpretations of sub- stantive tax law by the taxable entity and the competent tax author- ities on speciﬁc issues. Accounting for and estimation of uncertainties over income taxes are subject to the deﬁned methods of IAS 12 in conjunction with IFRIC 23. RHÖN-KLINIKUM AG | Annual Report 2024 159

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Acquisitions 4 | ACQUISITIONS Consolidated companies The ultimate parent company is RHÖN-KLINIKUM Aktiengesell- schaft with its registered ofﬁce in Bad Neustadt a. d. Saale. The con- solidated companies are as follows: 31 Dec. 2023 Additions Disposals 31 Dec. 2024 27 1 7 35 – – – 0 – – 1 1 27 1 6 34 Goodwill amounting to €0.1 million essentially includes synergy effects expected from the expansion of medical care centres. The goodwill recognised is likely to be tax-deductible. Moreover, no doctor’s practices were transferred during the report- ing period from the Physicians Association (Kassenärztliche Ver- einigung) to the MVZ subsidiaries without consideration. 2.5 doc- tor’s practices in Frankfurt (Oder) and 0.25 doctor’s practices at the Bad Berka site were unoccupied and returned to the Physicians As- sociation. Of the returned doctor’s practises 2.25 doctor’s practices had been acquired by way of purchase in the previous years. During the reporting year, this resulted in a disposal of goodwill in the amount of €0.2 million. In financial year 2024, no doctor’s practices were acquired whose con- ditions of validity as per agreement will be satisfied only in 2025. Fully consolidated subsidiaries Companies consolidated using the equity method Other subsidiaries Consolidated companies The disposal is the result of the sale of the equity investment in Tel- esoﬁa. No ﬁnancial effects or effects recognised in the income state- ment are incurred as a result of the sale since the entity had already been fully impaired in the previous years and the FVOCI measure- ment category is applied. Acquisition of doctor’s practises In financial year 2024 one doctor’s practises was acquired for consider- ation whose conditions of validity as per agreement were satisfied dur- ing the reporting period of 2024. Consolidation in the Group also took place in financial year 2024. No costs were incurred from the acquisition of this doctor’s practises. The revenues and annual results generated since their inclusion in the consolidated statements are of minor im- portance for the Group of RHÖN-KLINIKUM AG. in € million Purchase of doctor's practices, January to December 2024 Acquired assets and liabilities Intangible assets Property, Plant and Equipment Other liabilities Net assets acquired + Goodwill Cost ./. Purchase price payments outstanding ./. Acquired cash and cash equivalents Cash outﬂow on transaction Fair value post acquisition 0.0 0.0 0.0 0.0 0.1 0.1 0.0 0.0 0.1 RHÖN-KLINIKUM AG | Annual Report 2024 160

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Notes to the consolidated income statement 5 | NOTES TO THE CONSOLIDATED INCOME STATEMENT 5.2 Other income Other operating income comprises: 5.1 Revenues The development of revenues by business areas and geographical regions was as follows: in € million Income from services rendered Income from grants and other allowances Income from indemniﬁcation payments/ other reimbursements Other 2024 241.0 21.1 1.2 10.1 2023 218.2 37.4 1.7 15.1 273.4 272.4 in € million Business areas Acute hospitals Rehabilitation hospitals Medical care centres Regions Bavaria Thuringia Brandenburg Hesse 2024 2023 1,534.8 1,407.3 36.4 24.4 32.8 23.9 1,595.6 1,464.0 317.7 215.4 184.3 878.2 299.2 200.4 172.7 791.7 1,595.6 1,464.0 Under IFRS 15, revenue proceeds are revenues generated from the provision of services and in ﬁnancial year 2024 rose by €131.6 mil- lion or 9.0% to reach €1,595.6 million. Thereof, our acute and reha- bilitation hospitals accounted for €1,571.2 million (previous year: €1,440.1 million) and the medical care centres for €24.4 million (pre- vious year: €23.9 million). The increase is attributable among other things by the increase in state base rates as well as the rise in patient numbers by 31,190 (+ 3.5%) and the increase in services by 6,667 cost weights (+3.7%) to around 186,000 cost weights. Income from services rendered includes income from ancillary and incidental activities amounting to €231.3 million (previous year: €208.5 million) as well as income from rental and lease agreements amounting to €9.8 million (previous year: €9.7 million). The Group received grants and other allowances as compensation for certain special-purpose expenses in connection with publicly funded measures (e.g. costs of personnel and materials for research and teaching). The increase in other income by €1.0 million or 0.4% is mainly at- tributable to the higher income from ancillary and incidental activ- ities in the amount of €22.8 million resulting, among other things, from higher sales of drugs and cytostatics as well as higher reim- bursements for medical and nursing training. This is in contrast to the decline in reimbursements in connection with the compensa- tion for higher energy expenses from funds of the Health Fund (Ge- sundheitsfonds) within the meaning of section 26 f KHG in the amount of €16.9 million. In previous year, the other income item in- cluded an amount of €5.0 million in reversals of obligations from previous years recognised in the income statement. RHÖN-KLINIKUM AG | Annual Report 2024 161

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Notes to the consolidated income statement 5.3 Materials and consumables used in € million Cost of raw materials, consumables and supplies Cost of purchased services 2024 486.3 49.2 535.5 2023 438.5 50.0 488.5 Compared with the same period in the previous year, material and consumables used in the 2024 ﬁnancial year increased slightly dis- proportionately to the increase in sales revenue by €47.0 million or 9.6% due to further increases in purchase prices in connection with the provision of non-cost-intensive services and increased energy costs, among other factors. In ﬁnancial year 2024, contribution payments to the pension scheme VBL were made in the amount of €23.4 million (previous year: €22.1 million). Payments to the BVK amounted to €0.6 million (previous year: €0.6 million) in 2024. As at the reporting date of 31 December 2024, 9,234 employees (previous year: 8,990 employ- ees) with a claim to supplementary pension beneﬁts were regis- tered with VBL and 282 employees (previous year: 300 employees) with the BVK. 5.5 Depreciation and impairment This item includes amortisation of intangible assets and deprecia- tion of property, plant and equipment. The depreciation item de- clined compared with the same period of the previous year by €2.8 million or 4.3% to €62.7 million due to the greater use of govern- ment grants. 5.6 Other expenses Other expenses break down as shown in the following table: in € million Maintenance 2023 818.5 69.9 Fees, charges and consulting costs Insurance Administrative and IT costs Other personnel and continuing training expenses Rents and leaseholds 85.7 0.3 1,048.5 974.4 Travelling, entertaining and representation expenses Losses on disposal of non-current assets Other taxes Other 5.4 Employee benefits expenses in € million Wages and salaries Social insurance contributions Expenditure for post-employment beneﬁts Deﬁned contribution plans Deﬁned beneﬁt plans 2024 878.8 76.1 93.3 0.3 Wages and salaries increased as a result of the higher headcount as well as severance payments for former executives in the amount of €0.9 million (previous year: €1.1 million). On the other hand, reim- bursements mainly for maternity leave totaled €8.3 million (previ- ous year: €10.3 million). Expenses for deﬁned contribution plans concern the statutory pen- sion insurance agency, payments to the federal and state pension scheme (VBL) and to Bayerische Versorgungskammer-Zusatzver- sorgung (BVK). As in the previous year, the beneﬁt-based plans are based on pension commitments from Group companies and relate to promises of old age, disability and survivors’ pensions, as well as severance beneﬁts for a member of the Board of Directors and an- other manager after the end of their employment relationship. 2024 74.1 51.5 7.9 10.0 9.5 4.9 2.7 0.2 0.2 13.2 174.2 2023 69.0 47.2 12.8 10.3 8.2 4.8 2.8 0.3 0.2 11.7 167.3 Of the increase in other expenses, €5.1 million is attributable to ex- penditures for maintenance and servicing requirements mainly for buildings at the hospital sites. Expenses for fees, contributions and consulting costs rose by €4.3 million. This is attributable to €2.6 mil- lion higher payments of penalties to the Medical Review Board of the Statutory Health Insurance Funds (MDK) as well as €1.5 million higher payments under the German Act governing Training Centres (Ausbildungsstättengesetz). Conversely, insurance costs were lower at €4.9 million. For further movements, see the table. RHÖN-KLINIKUM AG | Annual Report 2024 162

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Notes to the consolidated income statement 5.7 Result from impairment on finacial assets The negative result from the impairment on ﬁnancial assets in the amount of €0.1 million (previous year: negative result of €0.3 mil- lion) results from the application of IFRS 9, which among other things governs the future expected losses of ﬁnancial assets. The improvement in the negative result from impairment is attributable to lower expected credit losses from receivables owed by payers calculated on the basis of the sovereign default risk for Germany. This effect was countered by expected credit losses from other re- ceivables, calculated on the basis of ageing analyses and past expe- rience as a percentage in relation to the period of time overdue. Re- garding the default risk of ﬁnancial assets, we refer to the comments on the ﬁnancial result. 5.8 Research costs Research activities relate primarily to process optimisations in the area of inpatient hospital care and not to making marketable prod- ucts. The research results are therefore usually the result of or in a factual connection with health care activities and can therefore only be isolated and assessed to a very limited extent. Depending on the extent of the costs attributable to the research activities, annual re- search expenses are estimated to be within a range of 0.1% to 0.2% of revenue. They are primarily accounted for by payroll expenses and other expenses. As part of the takeover of the two university and scientiﬁc sites Giessen and Marburg, we have undertaken to make an annual sum of at least €2.0 million available to the two medical faculties. 5.9 Financial result – net The ﬁnancial result is shown as follows: in € million Result of investments accounted for using the equity method Income of investments accounted for using the equity method Expense of investments accounted for using the equity method Finance income Bank balances Interest income from tax assets Other interest income Finance expenses Liabilities to banks Interest expenses from tax liabilities Other interest expenses Result of impairment on ﬁnancial investments as deﬁned in IFRS 9 Income from impairment on ﬁnancial investments Expense from impairment on ﬁnancial investments RHÖN-KLINIKUM AG | Annual Report 2024 2024 2023 0.1 – 0.1 10.8 0.0 0.3 11.1 –3.0 –0.3 –0.1 –3.4 0.3 – 0.3 8.1 0.0 – 0.0 8.9 1.5 0.1 10.5 –3.1 –0.0 –0.6 –3.7 0.5 – 0.5 7.3 163

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The net interest income under IFRS 9 for ﬁnancial assets and liabili- ties which are not included in the category “ﬁnancial assets and li- abilities measured at fair value in proﬁt and loss” amounted to €8.2 million (income) in ﬁnancial year 2024 (previous year: income of €6.6 million). The amount comprises income of €10.9 million (previous year: €9.6 million) and expenses of €2.7 million (previous year: €3.0 million). 5.10 Income taxes Income taxes consist of the corporate income tax including the sol- idarity surcharge, and to a lesser extent of trade tax. In addition, de- ferred taxes are recognized in this item on differences in recognized values in the IFRS and tax accounts, on consolidation events and on expected realizable loss carryforwards, which are generally carried forward indeﬁnitely. Income tax comprises the following: in € million Current income tax Deferred taxes 2024 6.4 4.6 11.0 2023 6.8 0.8 7.6 Calculated tax expense (tax rate 15.0%) Solidarity surcharge (tax rate 5.5%) Derecognition of tax loss carry-for- wards previously recognised/ Recognition of tax loss carry-for- wards previously not recognized and tax loss carry-forwards/ Loss carry-backs not applied Trade tax Increase in tax liability due to non-deductible expenses as well as increase/decrease in tax liability due to incidental tax charges Taxes, previous years Additional expense from dividend payment Elimination of items not relevant for taxation/Other 8.4 0.5 15.0 0.8 7.2 0.4 15.0 0.8 –0.1 1.2 –0.2 2.1 –0.3 1.4 –0.6 2.9 0.1 0.4 0.0 0.5 0.2 0.7 0.0 0.9 –0.8 –0.4 –1.7 –0.9 0.1 0.2 0.1 7.6 0.2 15.9 CONSOLIDATED FINANCIAL STATEMENT | Notes | Notes to the consolidated income statement The ﬁnancial result in the 2024 ﬁnancial year improved by €0.8 mil- lion to €8.1 million, largely due to a general positive development in interest rates from €7.3 million. The nominal tax expense for earnings before taxes is reconciled with the income tax expense as follows: in € million 2024 2023 in % in % Earnings before taxes 56.2 100.0 47.7 100.0 Effective income tax expense 11.0 19.6 At an unchanged nominal tax rate, the tax expense item saw an in- crease compared with the same period last year by € 3.4 million due to, among other things, a higher taxable income base. Moreover, certain tax positions from previous years were re-assessed, result- ing in an increase in the tax expense item. The income tax burden stands at 19.6% (previous year: 15.9%). Further details of how deferred tax has been allocated to assets and liabilities are given in the Notes to the consolidated balance sheet. 5.11 Non-controlling interests in profit This is the share of proﬁt attributable to minority shareholders. RHÖN-KLINIKUM AG | Annual Report 2024 164

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Notes to the consolidated income statement 5.12 Earnings per share Earnings per share in accordance with IAS 33 is calculated using the share of consolidated proﬁt attributable to the shareholders of RHÖN-KLINIKUM AG and the weighted average number of shares in issue during the year. The following table sets out the development in ordinary shares outstanding: Non-par shares Treasury shares No. of shares on 1 Jan.2024 No. of shares on 1 Dec. 2024 66,962,470 66,962,470 –24,000 –24,000 66,938,470 66,938,470 The number of shares is unchanged. For disclosures on equity, please refer to the Note 6.12. Earnings per share are calculated as follows: Share in consolidated proﬁt (€'000) (previous year) Weighted average number of shares outstanding, in thousands (previous year) Earnings per share in € (previous year) Ordinary shares 43,351 (38,712) 66,938 (66,938) 0.65 (0.58) Diluted earnings per share are identical to undiluted earnings per share, as there were no stock options or convertible debentures outstanding at the respective balance sheet dates. RHÖN-KLINIKUM AG | Annual Report 2024 165

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Notes to the consolidated balance sheet 6 | NOTES TO THE CONSOLIDATED BALANCE SHEET 6.1 Goodwill and other intangible assets in € million Goodwill Cost Other intangible assets Total 1 Jan. 2024 165.4 62.2 227.6 Changes in consolidated companies Additions Disposals Reclassiﬁcations 31 Dec. 2024 0.1 – 0.1 – – 2.4 1.3 0.1 0.1 2.4 1.4 0.1 165.4 63.4 228.8 Cumulative depreciation and impairment 1 Jan. 2024 Depreciation Disposals Reclassiﬁcations 31 Dec. 2024 Balance sheet value as at 31 December 2024 0 – – – – 51.7 51.7 4.3 1.2 0.1 4.3 1.2 0.1 54.9 54.9 165.4 8.5 173.9 in € million Cost 1 Jan. 2023 Changes in consolidated companies Additions Disposals Reclassiﬁcations 31 Dec. 2023 Goodwill 165.5 0.1 0.0 0.2 0.0 165.4 Cumulative depreciation and impairment 1 Jan. 2023 Depreciation Disposals Reclassiﬁcations 31 Dec. 2023 Balance sheet value as at 31 December 2023 0.0 0.0 0.0 0.0 0.0 Other intangible assets 61.8 0.0 1.7 0.9 –0.4 62.2 47.9 4.8 0.9 –0.1 51.7 Total 227.3 0.1 1.7 1.1 –0.4 227.6 47.9 4.8 0.9 –0.1 51.7 165.4 10.5 175.9 Among other intangible assets, software is mainly reported. There are no restrictions on ownership or disposal. Goodwill is subjected to an annual impairment test for its respective cash generating unit (each hospital with its inpatient, semi-inpa- tient and outpatient care structures, unless the related goodwill of co-operating units is monitored at a higher level). This impairment test is carried out annualy as of 1 October. For this purpose, the planned EBIT ﬁgures from the annual bottom- up plan resolved and approved by the Board of Management of RHÖN-KLINIKUM AG are used. The detailed plan (detailed planning phase I) drawn up in each case for ﬁve years is based on empirical values of the Management for the respective unit. Goodwill of the acquired medical seats was tested for impairment as at 31 December 2024 based on data from the companies’ current planning. At the end of each year, a review was carried out to establish whether the economic situation continues to support the results of the impairment test in the same way as before. This was the case as at 31 December 2024. The weighted cost of capital of a potential investor from the healthcare sector is used as the discount rate at the time of meas- urement, taking into account the tax shield arising from theoretical debt ﬁnancing (“tax shield”). This discount rate was deﬁned at 5.77% for 2024 (previous year: 6.24%). Signiﬁcant goodwill relates to the following cash generating units: in € million Units Universitätsklinikum Gießen und Marburg Zentralklinik Bad Berka RHÖN-KLINIKUM Campus Bad Neustadt Klinikum Frankfurt (Oder) Balance sheet value 31.12.2024 31.12.2023 137.5 16.5 6.6 4.8 137.5 16.5 6.6 4.8 165.4 165.4 For the calculation of value in use of the cash generating units, cash ﬂows were forecast on the basis of past experience, current operat- ing results and best-possible estimates of future management per- formance as well as market assumptions. RHÖN-KLINIKUM AG | Annual Report 2024 166

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Notes to the consolidated balance sheet The value in use is essentially determined by the terminal value (present value or perpetual annuity) which is particularly sensitive to changes in assumptions for the long-term EBIT margin and the discount rate. Whereas the discount rate was deﬁned uniformly for all units with allocated goodwill, the EBIT margin is calculated indi- vidually for each unit. The discount rate reﬂects the current market assessment of the entities’ speciﬁc risks. The EBIT margins take ac- count of external macro-economic data and sector-speciﬁc trends. For planning purposes, the units accounting for the main portion of goodwill are assumed to have a homogenous structure. The following are the assumptions of the ﬂat-rate growth rates in sales by which the business plan is updated for another ﬁve years and which were used to determine the value in the impairment test of the goodwill units: – overall growth rate, revenues: 3.0% (previous year: 3.0%) – WACC: 5.77% (previous year: 6.24%) The values of revenue in the ten-year planning period of the groups of cash generating units to which material goodwill was attributed are based on average organic growth rates of between 3.1% and 3.3% (previous year: 3.2% and 3.6%). In connection with the impairment test, a sensitivity analysis was also performed. Within the test, the following assumptions were ap- plied: – EBIT declines by 10% – WACC increase by 0.5% As a result of the sensitivity analysis it was determined that a de- cline in EBIT by 10% results in an impairment expense of approxi- mately €14 million (previous year: no impairment requirement). An increase in WACC by 0.5% likewise gives rise to an impairment re- quirement of approximately €14 million (previous year: no impair- ment requirement). RHÖN-KLINIKUM AG | Annual Report 2024 167

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Notes to the consolidated balance sheet 6.2 Property, plant and equipment in € million Cost 1 Jan. 2024 Changes in consolidated companies Additions Disposals Reclassiﬁcations 31 Dec. 2024 Cumulative depreciation and impairment 1 Jan. 2024 Changes in consolidated companies Depreciation Disposals Reclassiﬁcations 31 Dec. 2024 Balance sheet value as at 31 December 2024 in € million Cost 1 Jan. 2023 Changes in consolidated companies Additions Disposals Reclassiﬁcations 31 Dec. 2023 Cumulative depreciation and impairment 1 Jan. 2023 Changes in consolidated companies Depreciation Disposals Reclassiﬁcations 31 Dec. 2023 Balance sheet value as at 31 December 2023 RHÖN-KLINIKUM AG | Annual Report 2024 Land and buildings Technical plant and equipment Operating and ofﬁce equipment Plant under construction Total 1,269.0 60.3 394.4 53.6 1,777.3 – 6.2 0.4 26.5 – 1.0 0.8 2.0 0.0 15.3 18.0 3.9 1,301.3 62.5 395.6 607.0 49.5 328.7 – 34.4 0.2 – 641.2 660.1 – 2.4 0.8 – 51.1 11.4 – 21.4 17.7 –0.1 332.3 63.3 – 8.6 0.1 –32.5 29.6 – – – – – – 29.6 Land and buildings Technical plant and equipment Operating and ofﬁce equipment Plant under construction 1,234.2 61.6 387.8 0.0 4.0 0.3 31.1 1,269.0 0.0 0.3 1.0 –0.6 60.3 0.1 14.2 11.5 3.8 394.4 569.2 48.3 314.0 0.0 33.0 0.1 4.9 607.0 662.0 0.0 2.6 1.0 –0.4 49.5 10.8 0.0 24.8 10.6 0.5 328.7 65.7 70.4 0.0 12.4 0.2 –29.0 53.6 0.0 0.0 0.0 0.0 0.0 0.0 53.6 – 31.1 19.3 –0.1 1,789.0 985.2 – 58.2 18.7 –0.1 1,024.6 764.4 Total 1,754.0 0.1 30.9 13.0 5.3 1,777.3 931.5 0.0 60.4 11.7 5.0 985.3 792.1 168

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Land and buildings Operating and ofﬁce equipment in € million Cost 1 Jan. 2023 Addition to consolidated companies Additions Disposals Reclassiﬁcations 31 Dec. 2023 1 Jan. 2023 Depreciation Disposals Reclassiﬁcations 31 Dec. 2023 Cumulative depreciation and impairment 6.5 0.0 0.0 0.2 – 6.3 2.6 0.9 0.1 – 3.4 2.9 Total 13.0 19.5 0.0 2.6 3.0 – 0.0 2.6 3.2 – 12.6 18.9 8.6 2.2 2.3 – 8.5 4.1 11.2 3.1 2.4 – 11.9 7.0 CONSOLIDATED FINANCIAL STATEMENT | Notes | Notes to the consolidated balance sheet As in the previous year, no borrowing costs were capitalised during the reporting year. Similar to the previous year, the Group has no registered charges on real property as collateral for bank loans. Grants and subsidies by the public authorities related to assets are deducted from the cost of the asset for which they are given, reduc- ing the depreciation over the period. The deducted amortised amount of assistance granted under hospital ﬁnancing law / the White Paper Plus and which was invested in line with the applicable conditions totals €155.8 million (previous year: €146.8 million). To secure conditionally repayable single grants under the KHG (e.g. for the construction of new hospitals or major extensions) totalling €1.1 million the Group holds regis¬tered charges on real property in the amount of €9.6 million (previous year: €9.6 million). There are no reasons to assume that these grants will have to be repaid. (previous year: €1.3 million), In the previous year, a building recognised under the item “Invest- ment properties” was reclassiﬁed as tangible ﬁxed assets. Buildings, technical equipment and medical equipment include, as at 31 December 2024, rights of use pursuant to IFRS 16 in which the Group is the lessee. The rights of use are as follows: Balance sheet value as at 31 December 2023 in € million Cost 1 Jan. 2024 Addition to consolidated companies Additions Disposals 31 Dec. 2024 Cumulative depreciation and impairment 1 Jan. 2024 Depreciation Disposals 31 Dec. 2024 Balance sheet value as at 31 December 2024 Land and buildings Operating and ofﬁce equipment 6.3 – 0.7 0.2 6.8 3.4 1.0 0.2 4.2 2.6 12.6 – 2.5 2.6 12.5 8.5 2.2 2.3 8.4 4.1 RHÖN-KLINIKUM AG | Annual Report 2024 169

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Notes to the consolidated balance sheet 6.3 Deferred tax assets and deferred tax liabilities Deferred tax assets and deferred tax liabilities are offset if there is an enforceable right to offset current tax assets against current tax liabilities and if the deferred taxes exist against the same tax author- ity. The following amounts have been offset: in € million Tax loss carry-forwards Property, plant and equipment/ Intangible assets Interest bearing liabilities Recognition differences for subsidiaries Other assets and liabilities Total Balance sheet value 31 Dec. 2024 31 Dec. 2023 0.0 0.0 0.0 0.0 3.8 3.8 –5.0 0.0 6.1 0.1 1.7 0.9 8.8 0.0 0.0 0.0 0.0 8.5 8.5 –0.3 0.0 6.4 0.1 1.5 0.8 8.8 Deferred tax assets for tax loss carry-forwards are recognised in the amount of the associated tax beneﬁts that can probably be realised as a result of future taxable proﬁts. Tax loss carry-forwards in con- nection with previous hospital acquisitions are included in the tax base for recognising deferred tax assets if they are sufﬁciently de- terminable for tax purposes. In a tax-damaging sale of shares in companies, any existing deferred tax is transferred to loss carry-for- wards. Deferred tax assets from tax loss carry-forwards are recog- nised on the basis of tax planning calculations for a period of ﬁve years. The tax base used for deferred taxes is €0.0 million (previous year: €0.0 million). On the balance sheet date, tax losses carried for- ward which have so far not been utilised amounted to €6.8 million (previous year: €5.8 million); no deferred tax assets were recognised in relation to €6.8 million (previous year: €5.8 million) of this ﬁgure. Tax loss carryforwards can reduce the tax result in Germany indeﬁ- nitely. The annual tax result may reduce the loss carryforward up to €1.0 million in full and beyond with 60.0% of the remaining current tax result. Retained earnings of subsidiaries totalling €209.6 million (previous year: €190.9 million), which on distribution lead to non-tax-deduct- ible expenses of 5.0%, were included in the consolidated ﬁnancial statements in the amount of the applicable tax rate for deferred tax liabilities. Deferred taxes on other assets decreased by €4.7 million to €3.8 mil- lion among other things as a result of agreements reached with the payers. In this context, more of the old receivables were largely eliminated. At the same time this also resulted in a decrease in de- ferred taxes in relation to such receivables. Changes in deferred taxes are shown as follows: in € million Deferred tax liabilities (previous year: tax assets) at beginning of year Recognition of deferred taxes directly in equity in connection with changes in the fair value of investments recognised directly in equity Recognition of deferred taxes directly in equity in connection with revaluation of deﬁned beneﬁt pension plans recognised in equity Expense/income from current netting in the income statement Deferred tax liabilities (previous year: tax liabilities) at end of year 31 Dec. 2024 31 Dec. 2023 –0.3 0.4 –0.1 0.1 – –4.6 –5.0 0.0 –0.8 –0.3 6.4 Financial investments accounted for using the equity method 6.4.1 Investments accounted for using the equity method As in the previous year, one joint venture was measured in the con- solidated ﬁnancial statements using the equity method: Deferred taxes from property, plant and equipment result from the difference between their useful lives deﬁned in tax law and the eco- nomic depreciation periods in accordance with IFRSs. In addition, special tax amortizations in IFRS have been corrected. Name of company Joint ventures Energiezentrale Universitätsklinikum Gießen GmbH Registered ofﬁce Share in % Gießen 50.0 RHÖN-KLINIKUM AG | Annual Report 2024 170

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Notes to the consolidated balance sheet 6.4.2 Joint ventures The purpose of the joint venture is to carry on, together with Stadtwerke Gießen, the joint supply of energy to the university hos- pital in Giessen. In addition to RHÖN-KLINIKUM AG with an interest of 50%, Stadtwerke Gießen AG holds an interest of 50% in the joint venture. The table below provides a summary of the aggregated re- sults data and aggregated carrying amounts of the joint venture ac- counted for using the equity method: in € million Results data and carrying amounts of joint venture accounted for using the equity method Revenues Earnings after tax Pro rata earnings after tax Pro rata total comprehensive income after tax Carrying amount of joint venture accounted for using the equity methode 2024 2023 0.4 0.2 0.1 0.1 0.6 0.4 0.0 0.0 0.0 0.5 At the balance sheet date, the joint venture reports assets of €1.4 million (previous year €1.1 million) as well as equity of €1.3 mil- lion (previous year: €1.1 million). Moreover, €0.0 million (previous year: €0.0 million) relates to imma- terial equity interests which are measured at fair value. As at the balance sheet date of 31 December 2024, non-current ﬁxed-term investments were not recognized and, accordingly, no impairment under IFRS 9 were recognized. Inventories 6.6 Inventories in the amount of €37.5 million (previous year: €34.2 mil- lion) are attributable to raw materials, consumables and supplies and mainly consist of medical supplies. Impairments of €4.2 million (previous year: €3.8 million) were recorded. All inventories are owned by RHÖN-KLINIKUM AG and the companies afﬁliated with RHÖN-KLINIKUM AG. There are no assignments or pledges of inven- tories. 6.7 Trade receivables As at the balance sheet date of 31 December 2024, we report trade receivables in the amount of €226.9 million (previous year: €229.5 million). The fair values of trade receivables essentially cor- respond to their carrying amounts since they are primarily short- term in character. Trade receivables as well as impairments within the meaning of IFRS 9 show the following maturity structure as at the balance sheet date of 31 December 2024: 6.5 Other financial assets (non-current) Other non-current ﬁnancial assets break down as follows: in € million in € million Participation interests 31 Dec. 2024 31 Dec. 2023 13.3 13.3 12.7 12.7 The equity interests relate to interests held by the company RHÖN- Innovations GmbH in the companies Inovytec Medical Solutions Ltd. and CLEW Medical Inc. Telesoﬁa Medical Ltd. was sold in 2024 for strategic reasons. No charges were incurred as a result of the sale in ﬁnancial year 2024 since the entity had already been fully amor- tised in the previous years. The interests are measured at fair value in accordance with IFRS 9. The equity interests are measured at fair value directly in equity (fair value through other comprehensive in- come, without recycling). The carrying amount of €13.3 million (previous year: €12.7 million) corresponds to the maximum default risk. Gross carrying amount Expected credit loss 184.6 22.0 10.3 5.3 5.9 228.1 0.4 0.2 0.2 0.2 0.2 1.2 Impairment matrix 31 Dec. 2024 Not overdue Between 0 and 30 days overdue Between 31 and 90 days overdue Between 91 and 180 days overdue More than 180 days overdue Total Trade receivables as well as impairments within the meaning of IFRS 9 had the following maturity structure as at the balance sheet date of 31 December 2023: RHÖN-KLINIKUM AG | Annual Report 2024 171

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Notes to the consolidated balance sheet in € million Impairment matrix 31 Dec. 2023 Not overdue Between 0 and 30 days overdue Between 31 and 90 days overdue Between 91 and 180 days overdue More than 180 days overdue Total 182.1 23.2 14.2 6.1 5.0 230.6 0.4 0.2 0.2 0.2 0.1 1.1 Gross carrying amount Expected credit loss 6.8 Other financial assets (current) in € million 31 Dec. 2024 31 Dec. 2023 Time deposit < 1 year Receivables under the KHEntgG Remaining other ﬁnancial assets < 1 year < 1 year 129.6 187.6 17.2 334.4 136.8 150.5 10.0 297.3 Receivables under the German Hospital Remuneration Act (Krank- enhausentgeltgesetz, KHEntgG) relate to relief claims under federal hospital remuneration legislation (Hospital Remuneration Act (Krankenhausentgeltgesetz, KHEntgG)) and the Federal Hospital Nursing Rate Ordinance (Bundespﬂegesatzverordnung, BPﬂV) as well as compensation claims against the training fund. After the COVID-19 pandemic, delays in budget negotiations, especially for the nursing budget, still exist. Remaining other ﬁnancial assets relate (before impairments) among others to receivables from claims which are not primarily re- lated to patient treatments at hospitals (€14.4 million, previous year: €8.5 million), receivables due from employees in particular from invoices as part of the liquidation right of head physicians (€1.8 million, previous year: €1.9 million), as well as trade receiva- bles (€1.9 million, previous year: €0.5 million). Other ﬁnancial as- sets include impairments amounting to €1.7 million (previous year: €1.7 million). No reversals of impairment losses were made. The development of impairments in accordance with IFRS 9 recog- nised under the item “Trade receivables” is shown in the table be- low: in € million Impairment As at 1 January pursuant to IFRS 9 Changes in consolidated companies Allocation Utilisation Write-back Currency translation difference As at 31 December pursuant to IFRS 9 2024 2023 1.1 – 1.2 – 1.1 – 1.2 1.0 – 1.1 – 1.0 – 1.1 With regard to the impairments on trade receivables, reference is made to the further Notes in the section “Accounting policies”. Other ﬁnancial assets (current) attributable to ﬁxed deposits, as well as corresponding impairments within the meaning of IFRS 9 are divided into the following rating classes as at 31 December 2024: Trade receivables were derecognised in the income statement in the amount of €18.2 million in ﬁnancial year 2024 (previous year: €4.6 million). Settlement mechanisms in accordance with the Hos- pital Remuneration Act (KHEntgG) partially compensated for these defaults. Inﬂows of €0.1 million (previous year: €0.1 million) were recognised in the income statement in relation to previously derec- ognised trade receivables. The item “Trade receivables” includes services for patients not yet discharged in the amount of €17.4 million (previous year: €16.6 mil- lion). in € million Impairment matrix according to S&P rating classes 31 Dec. 2024 A Total Gross carrying amount Expected credit loss 129.8 129.8 0.2 0.2 RHÖN-KLINIKUM AG | Annual Report 2024 172

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Notes to the consolidated balance sheet Other ﬁnancial assets (current) attributable to ﬁxed deposits, as well as corresponding impairments within the meaning of IFRS 9 were divided into the following rating classes as at 31 Decem- ber 2023: The development of the impairment expenses recognised under the item “Other ﬁnancial assets (current)” in accordance with IFRS 9 is shown in the table below: Gross carrying amount Expected credit loss in € million 132.3 5.0 137.3 0.5 0.0 0.5 Impairment As at 1 January pursuant to IFRS 9 Changes in consolidated companies Allocation Utilisation Write-back Currency translation difference As at 31 December pursuant to IFRS 9 2024 2023 1.0 – 0.8 – 1.0 – 0.8 1.2 – 1.0 – 1.2 – 1.0 in € million Impairment matrix according to S&P rating classes 31 Dec. 2023 A BBB Total The other ﬁnancial assets (current, excluding ﬁxed deposits) and the corresponding value adjustments in accordance with IFRS 9 have the following maturity structure as at the balance sheet date of 31 December 2024: in € million Impairment matrix 31 Dec. 2024 Not overdue Between 0 and 30 days overdue Between 31 and 90 days overdue Between 91 and 180 days overdue More than 180 days overdue Total Gross carrying amount Expected credit loss 204.2 0.7 0.1 0.1 0.3 205.4 0.4 0.1 – 0.0 0.1 0.6 The other ﬁnancial assets (current, not including ﬁxed deposits) as well as the corresponding impairments as deﬁned in within the meaning of IFRS 9 had the following maturity structure as at the bal- ance sheet date of 31 December 2023: Gross carrying amount Expected credit loss 160.0 0.6 0.1 0.1 0.2 161.0 0.3 0.1 0.0 0.0 0.1 0.5 in € million Impairment matrix 31 Dec. 2023 Not overdue Between 0 and 30 days overdue Between 31 and 90 days overdue Between 91 and 180 days overdue More than 180 days overdue Total RHÖN-KLINIKUM AG | Annual Report 2024 Of the impairment expenses at the balance sheet date in the amount of €0.8 million (previous year: €1.0 million), €0.2 million (previous year: €0.5 million) is attributable to ﬁxed deposits. In the Group, settlement receivables due from and settlement liabil- ities to the payers under fee/budget agreements of the current year and the previous years are stated on a netted basis. On a gross basis, the statement is as follows: in € million Receivables under the KHEntgG gross Liabilities under the KHEntgG gross Balance sheet value 31 Dec. 2024 31 Dec. 2023 224.6 –37.0 187.6 191.7 –41.2 150.5 With regard to the gross presentation of corresponding liabilities in accordance with the KHEntgG, please refer to the section “Other ﬁ- nancial liabilities”. 6.9 Other assets (current) Other current assets in the amount of €18.0 million (previous year: €17.5 million), essentially €8.2 million (previous year: €6.5 million) is attributable to prepaid expenses, in particular maintenance con- tracts relating to hardware and software, and €9.2 million (previous year: €6.8 million) to reimbursement claims against insurers under liability claims. In contrast to the previous year, no receivables were recorded in connection with the compensation for higher energy ex- penses from funds of the health fund (previous year: €3.7 million). 173

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Notes to the consolidated balance sheet 6.10 Current income tax assets Current income tax assets essentially include claims against tax au- thorities for reimbursement of corporate income tax. 6.11 Cash and cash equivalents 6.12 Equity The registered share capital of RHÖN-KLINIKUM AG was €167,406,175 (previous year: €167,406,175). It is divided into 66,962,470 (previous year: 66,962,470) fully paid-up individual share certiﬁcates each with a notional value in the registered share capital of €2.50 per share. 250.1 29.8 279.9 181.0 25.0 206.0 Ordinary shares as at 1 January 2024 66,962,470 167,406,175 Arithmetic share in registered share capital in € Number 31 Dec. 2024 31 Dec. 2023 in € million Cash with banks and cash on hand Short-term bank deposits With regard to the change in the cash and cash equivalents item, we refer to the Cash Flow Statement. To the extent possible, free dis- posable funds were re-allocated at matching maturities into ﬁxed deposit investments with a remaining term of < 1 year (> 3 months) and reported under the item “Other ﬁnancial assets (current)”. Due to the shift in the interest rate curve, bank balances, including com- mercial paper, were completed with an initial term of ≤ 3 months. The effective interest rate for these bank balances is 3.38% (previ- ous year: 4.03%). The average remaining term of these deposits was 79 days (previous year: 20 days). The high level of cash with banks and cash on hand ensures ﬂexibil- ity in controlling cash outﬂows in connection with extensive con- struction measures. The item includes demand deposits with restricted use in the amount of €27.6 million (previous year: €25.8 million). Cash and bank overdrafts are summarized as follows for the pur- pose of the statement of cash ﬂows: in € million Cash and cash equivalents Bank overdrafts Cash position 31 Dec. 2024 31 Dec. 2023 279.9 – 279.9 206.0 0.0 206.0 RHÖN-KLINIKUM AG | Annual Report 2024 Change in 2024 – – Ordinary shares as at 31 December 2024 66,962,470 167,406,175 The premium from the capital increase in the amount of €396.0 mil- lion (previous year: €396.0 million) as well as the amounts of €178.2 million (previous year: €178.2 million) attributable to the shares redeemed in the previous years are reported in the capital reserve. Other reserves at the balance sheet date amounting to €554.4 mil- lion (previous year: €510.5 million) comprise earnings generated in prior years of companies included in the consolidated ﬁnancial statements amounting (to the extent not paid out to shareholders) in the amount of €554.4 million (previous year: €510.5 million) as well as effects of consolidation adjustments. Total comprehensive income (sum of consolidated proﬁt and other comprehensive income) for ﬁnancial year 2024 stands at €45.7 mil- lion (previous year: €39.7 million). This includes gains from the re- valuation of deﬁned beneﬁt pension plans amounting to €0.0 mil- lion after tax (previous year: €0.1 million) as well as gains from changes in the fair value of equity investments in the amount of €0.5 million (previous year: losses of €0.5 million). Treasury shares are valued at €0.1 million (previous year: €0.1 mil- lion) and deducted from equity. The level of treasury shares devel- oped as follows during the ﬁnancial year: Treasury shares as at 1 January 2024 Change in 2024 Treasury shares as at 31 December 2024 Number 24,000 – 24,000 174

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Notes to the consolidated balance sheet In accordance with the provisions of the German Stock Corporation Act (Aktiengesetz, AktG), the amount of dividends dis¬tributable to shareholders is based on the net distributable proﬁt shown in the annual ﬁnancial statements of RHÖN¬KLINIKUM AG which are pre- pared in accordance with the German Commercial Code (HGB). Dur- ing the last Annual General Meeting, the shareholders approved the proposal of the Board of Management and of the Supervisory Board, with the result that no dividend payment (previous year: 15 cents) per share was made in ﬁnancial year 2024. Non-controlling interests in equity of €30.0 million (previous year: €28.2 million) relate to interests held by non-Group third parties in the following consolidated subsidiaries: in % Hospital companies Universitätsklinikum Gießen und Marburg GmbH, Giessen Zentralklinik Bad Berka GmbH, Bad Berka Medical care centre companies MVZ UKGM GmbH, Marburg MVZ Rhön Diagnostik GmbH MVZ Zentralklinik GmbH, Bad Berka 6.13 Financial liabilities Minority interests 31 Dec. 2024 31 Dec. 2023 5.0 12.5 5.0 5.0 12.5 5.0 12.5 5.0 5.0 12.5 in € million 31 Dec. 2024 31 Dec. 2023 In July 2019, RHÖN-KLINIKUM AG placed a registered bond in the amount of €60.0 million with a term of 20 years. In October 2018 a note loan in the amount of €100.0 million was issued, which was re- deemed in ﬁnancial year 2020 in the amount of €10.0 million. The tranches exclusively bearing ﬁxed interest with bullet maturities have terms of ﬁve, seven and ten years. The ﬁrst tranche with a term of ﬁve years in the amount of €7.0 million was redeemde in ﬁnancial year 2023 as planned. The registered bond and the promissory note are subject to a change-of-control clause. The funds received from both transactions are used for general corporate ﬁnance. In 2017 a syndicated line of credit in the amount of €100.0 million was en- tered into which was lowered to €88.0 million in ﬁnancial year 2020. This line was not utilised. The syndicated loan was subject to a ﬁ- nancial covenant. This ﬁnancial ratio limits net ﬁnancial debt to a maximum of 3.5 times EBITDA. The ﬁnancial ratio was complied with by RHÖN-KLINIKUM AG in ﬁnancial year 2024 (previous year: complied with). The syndicated loan had an original term of ﬁve years with an option to renew for a further term of two years. The loan expired after the two-year renewal term in October 2024. The funds raised serve for general corporate ﬁnance to ensure sufﬁ- cient funds for investments planned in the medium-to-short term. The reported ﬁnancial liabilities amounting to €143.0 million (pre- vious year: €143.0 million) decrease by the costs incurred in connec- tion with the borrowing in the amount of €1.1 million (previous year: €1.2 million). Non-current ﬁnancial liabilities Liabilities to lenders Total non-current ﬁnancial liabilities Current ﬁnancial liabilities Liabilities to lenders Total current ﬁnancial liabilities Total ﬁnancial liabilities 110.9 Residual term Residual term > 1 year < 1 year > 1 year < 1 year 110.9 110.9 – – – – 31.9 31.9 31.9 141.8 141.8 – – 141.8 – – 1.0 1.0 1.0 RHÖN-KLINIKUM AG | Annual Report 2024 175

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Notes to the consolidated balance sheet The contractual interest adjustment dates relating to the interest-bearing liabilities are as follows: in € million 31 Dec. 2024 31 Dec. 2023 Fixed interest period ends Liabilities to lenders 2025–2028 2029 2030 > 2030 Zinsen Darlehen 1 Weighted interest rate. Interest rate1 in % Nominal amount 1.67 – – 2.45 – 83.0 – – 60.0 – 143.0 Carrying amount of loans 82.9 – – 59.0 0.9 142.8 Interest rate1 in % Nominal amount 1.63 – – 2.45 – 83.0 – – 60.0 – 143.0 Carrying amount of loans 82.9 – – 58.9 0.9 142.7 The effective interest rates at balance sheet date are: in % Liabilities to banks 31 Dec. 2024 31 Dec. 2023 2.00 1.98 The remaining terms of the ﬁnancial liabilities are: in € million Up to 1 year Between 1 and 5 years More than 5 years Total 31 Dec. 2024 31 Dec. 2023 31.9 51.9 59.0 1.0 82.8 58.9 142.8 142.7 As in the previous year, the ﬁnancial liabilities stated are not se- cured by registered charges on real property. 6.14 Provisions for post-employment benefits The Group provides post-retirement beneﬁts for eligible employees under its company pension scheme, which comprises both deﬁned beneﬁt and deﬁned contribution pension plans. Obligations under this scheme include current pension payments as well as future pension entitlements. The ﬁnancing of performance-related obligations is carried out through the establishment of reserves. Contributions under deﬁned contribution plans are recognized immediately on the income statement. One member of the Board of Management and one further senior executive (previous year: one member of the Board of Management and one further senior executive) are covered by a plan providing for post-retirement beneﬁts. In addition to their current remunera- tion, these individuals will receive a retirement beneﬁt at the end of their directorship which is limited to 1.5 times the last year’s remu- neration and is determined on the basis of duration of service and salary level. The scope of the obligation was calculated based on the individual contract terms and not on a uniform retirement age as with the other pension plans. In this connection there are risks associated with changes in the assessment basis. These essentially relate to the dependence on the last salary and last variable remu- neration components. If the development of this assessment basis turns out to be different from what is assumed in the provision cal- culations, this might give rise to a subsequent ﬁnancing require- ment. RHÖN-KLINIKUM AG | Annual Report 2024 176

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Notes to the consolidated balance sheet The provision volume on the balance sheet relates only to one-off payments: The development of the deﬁned beneﬁt obligation in ﬁnancial year 2024 compared with the previous year is shown in the following: 31 Dec. 2024 31 Dec. 2023 in € million 2024 2023 in € million Commitment for one-off payments Provision for pensions (deﬁned beneﬁt liability) 1.0 1.0 0.7 0.7 As at 1 January Service time cost Interest expense 0.7 0.3 0.0 0.0 0.0 0.0 0.0 0.0 1.0 0.5 0.3 0.0 0.0 0.0 0.0 -0.1 0.0 0.7 Losses from plan changes Pension payments Actuarial gains/losses from changes in ﬁnancial assumptions Experience-based adjustments Payments rendered As at 31 December The provisions in the total amount of €1.0 million are attributable to one member of the Board of Management (€0.7 million and a term of < 1 year) as well as one senior executive (€0.3 million and a term of < 1 year). There are no reimbursement claims resulting from pen- sion liability insurance policies entered into by reason of pension commitments to employees. The calculation of pension provisions is based on the following as- sumptions: in % Rate of interest Projected increase in wages and salaries 31 Dec. 2024 31 Dec. 2023 2.68 2.50 3.57 2.50 As in the previous year, we used Prof. Dr. Klaus Heubeck's 2018G Ta- bles as actuarial tables. All pension costs are reported under the employee expense item. RHÖN-KLINIKUM AG | Annual Report 2024 177

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Notes to the consolidated balance sheet The weighted average duration of pension obligations is zero years (prev. one year) due to the expiry of the existing agreements. The sensitivity of the pension obligations in terms of ﬂuctuation range due to changes in the various actuarial valuation assumptions is shown in the table below: Change in assumption in percentage points 0.2 0.2 +/- 1 Jahr Increase in assumption Reduction in assumption 0.0 0.0 0.0 0.0 0.0 0.0 Impact on the commitment (%) as at 31 December 2024 Interest rate Remuneration trend Mortaility 6.15 Other provisions Other provisions developed as follows in the ﬁnancial year: Change in assumption in percentage points 0.2 0.2 +/– 1 Jahr Increase in assumption Reduction in assumption 0.0 0.0 0.0 0.0 0.0 0.0 Impact on the commitment (%) as at 31 December 2023 Interest rate Remuneration trend Mortaility The effects of the sensitivity were calculated using the same method as the obligations at the end of the year. In this regard, ef- fects of a simultaneous change in several assumptions were not ex- amined. Since the commitments remaining at the end of the ﬁnan- cial year are capital commitments, no or no material changes result from the change in the pension trend; consequently, no disclosure of sensitivity in this regard was made. in € million 31 Dec. 2023 Recovery risks Liability risks Other risks 16.9 16.7 6.1 39.7 Use 13.6 1.1 0.3 15.0 Re- lassiﬁcation Reversal Allocation 31 Dec. 2024 of which < 1 year of which > 1 year – – – 0.0 – 0.1 0.1 0.2 11.6 6.0 – 17.6 14.9 21.5 5.7 42.1 14.9 21.5 0.9 37.3 – – 4.8 4.8 The other risks include provisions for risks in connection with in- vestment obligations in the amount of €4.8 million which are long- term in nature. The further amounts recognised under other risks mainly relate to provisions formed for legal and non-income-tax risks in the amount of €0.9 million (previous year: €0.9 million) which are current in nature. The provisions for reclaim risks are provisions for risks of audits out- standing of the Medical Review Board of the Statutory Health Insur- ance Funds (Medizinischer Dienst der Krankenversicherung, MDK). The provisions for liability risks relate to claims for damages by third parties. The allocation is justiﬁed by the higher deductible agreed. These compare with repayment claims from insurers in the amount of €9.2 million (previous year: €6.8 million) against insurers; these are shown under other assets (current). In the assessment of the Board of Management, the settlement of these liability cases using the provisions will not entail any signiﬁcant additional expenses. The timing of cash outﬂows from liability risks, which generally may occur in the short term, essentially depends on the course and out- come of speciﬁc liability cases. RHÖN-KLINIKUM AG | Annual Report 2024 178

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Notes to the consolidated balance sheet Compared with the previous year, the maturities of other provisions are as follows: in € million Recovery risks Liability risks Other risks 31 Dec. 2024 of which < 1 year of which > 1 year 31 Dec. 2023 of which < 1 year of which > 1 year 14.9 21.5 5.7 42.1 14.9 21.5 0.9 37.3 – – 4.8 4.8 16.9 16.7 6.1 39.7 16.9 16.7 1.1 34.7 0.0 0.0 5.0 5.0 The Group of RHÖN-KLINIKUM AG has contingent liabilities of €0.0 million (previous year: €0.0 million). 6.16 Trade payables in € million 31 Dec. 2024 31 Dec. 2023 < 1 year > 1 year < 1 year > 1 year Trade payables 63.5 – 66.8 – Trade payables exist with regard to third parties. 6.17 Other financial liabilities in € million 31 Dec. 2024 31 Dec. 2023 The purchase prices from corporate acquisitions relate to contrac- tually deﬁned obligations. The carrying amounts of the current ﬁ- nancial liabilities recognised under this item correspond to their fair values. The carrying amounts of other non-current liabilities have been discounted using the effective interest method on the basis of historical market rates. Other non-current ﬁnancial liabilities include €0.8 million (previous year: €0.8 million) of other obligations. Similar to the previous year, the remaining non-current ﬁnancial liabilities have a remaining term of less than ﬁve years. In the Group, settlement receivables due from and settlement liabil- ities to payers under fee/budget agreements of the current year and the previous years are stated on a netted basis. in € million Liabilities according to the KHEntgG (gross) Receivables according to the KHEntgG (gross) 31 Dec. 2024 31 Dec. 2023 37.2 –37.0 0.2 41.3 –41.2 0.1 Liabilities under KHEntgG Purchase prices Leases Other ﬁnancial liabilities Other ﬁnancial liabilities (ﬁnancial instruments) Balance sheet value < 1 year > 1 year < 1 year > 1 year 0.2 0.7 2.7 7.4 – – 4.1 0.8 0.1 0.7 2.7 8.0 – – 4.4 2.8 11.0 4.9 11.5 7.2 Regarding the statement on a gross basis of receivables in accord- ance with the KHEntgG on the assets side, please refer to the section “Other ﬁnancial assets (current)”. RHÖN-KLINIKUM AG | Annual Report 2024 179

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Notes to the consolidated balance sheet 6.18 Other liabilities in € million 31 Dec. 2024 31 Dec. 2023 Personnel liabilities Liabilities under KHG Operating taxes and social security contributions Deferred income Prepayments Other liabilities Other liabilities (non-ﬁnancial instruments) < 1 year > 1 year < 1 year > 1 year 91.7 127.0 14.8 3.8 1.1 10.2 248.6 – – – – – – – 81.8 99.2 13.3 3.7 0.5 14.0 212.5 – – – – – – – Payroll liabilities relate in particular to results-based remuneration, target agreements, obligations arising from holiday leave not taken as well as overtime obligations, standby services and anniversaries. Moreover, severance payment obligations are recognised under this item. Liabilities under the KHG relate to government grants not yet used in accordance with the conditions for their use granted under state hospital ﬁnancing legislation in the amount of €38.6 million (previ- ous year: €38.4 million), funds from the German Hospital Future Act (Krankenhauszukunftsgesetz, KHZG) in the amount of €20.5 million (previous year: €22.3 million) as well as funds from the White Paper Plus (Zukunftsvereinbarung Plus) with Universitätsklinikum Gießen und Marburg in the amount of €67.9 million (previous year: €38.5 million). The remaining liabilities mainly include third-party funds from, among other things, ongoing studies not yet appropriated, liabili- ties to employees as well as advance payments in the previous year in connection with compensation for higher energy expenses from funds of the Hospital Fund. 6.19 Current income tax liabilities Current income tax liabilities in the amount of €11.5 million (previ- ous year: €8.8 million) comprise corporate income tax, solidarity surcharge and trade tax not yet assessed for the past ﬁnancial year and previous years. 6.20 Additional disclosures regarding financial instruments 6.20.1 Carrying amounts, recognised figures and fair values according to measurement categories The table below presents the carrying amounts and fair values of the individual ﬁnancial assets and liabilities for each individual category of ﬁnancial instruments pursuant to IFRS 9 as at 31 December 2023: Measurement category according to IFRS 9 31 Dec. 2024 of which of which Financial Instruments 31 Dec. 2023 Financial Instruments in € million ASSETS Non-current assets Other ﬁnancial assets of which investments of which investments Measured at fair value directly in equity (fair value through other comprehensive income; without recycling) Measured at fair value through proﬁt or loss of which other Measured at amortised cost Current assets Trade receivables and other ﬁnancial assets Measured at amortised cost Cash and cash equivalents Measured at amortised cost LIABILITIES RHÖN-KLINIKUM AG | Annual Report 2024 Carrying amount Fair value 13.4 13.4 13.4 13.4 13.4 13.4 – 0 561.3 279.9 – 0 561.3 279.9 – 0 561.3 279.9 Carrying amount Fair value 12.7 12.7 12.7 12.7 12.7 12.7 – 0 526.8 206.0 – 0 526.8 206.0 – 0 526.8 206.0 180

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Notes to the consolidated balance sheet Measurement category according to IFRS 9 31 Dec. 2024 of which of which Financial Instruments 31 Dec. 2023 Financial Instruments in € million Non-current liabilities Financial liabilities Other ﬁnancial liabilities Financial liabilities measured at amortised cost o.w. other ﬁnancial liabili- ties/other provisions Financial liabilities measured at amortised cost of which leases n. a. Current liabilities Trade payables Financial liabilities Other ﬁnancial liabilities Financial liabilities measured at amortised cost Financial liabilities measured at amortised cost of which other ﬁnancial liabilities Financial liabilities measured at amortised cost of which leases n. a. Aggregated according to measurement categories, the above ﬁgures are as follows: Financial assets measured at amortised cost Financial assets measured at fair value directly in equity (fair value through other comprehensive income; without recy- cling) Financial assets measured at fair value through proﬁt or loss Financial liabilities measured at amortised cost Carrying amount Fair value 110.9 9.8 110.9 9.8 5.7 4.1 5.7 4.1 97.0 5.7 5.7 – 63.5 63.5 63.5 31.9 11.0 8.3 2.7 31.9 11.0 8.3 2.7 31.2 8.2 8.2 – 841.2 841.2 13.4 13.4 0.0 0.0 220.3 205.6 Carrying amount Fair value 141.8 12.2 141.8 12.2 7.8 4.4 7.8 4.4 124.4 7.7 7.7 – 66.8 66.8 66.8 1.0 11.5 8.8 2.7 1.0 11.5 8.8 2.7 1.0 8.7 8.7 – 732.8 732.8 12.7 12.7 0.0 0.0 226.2 208.6 RHÖN-KLINIKUM AG | Annual Report 2024 181

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Notes to the consolidated balance sheet The fair values of ﬁnancial assets and liabilities accounted for as deﬁned in IFRS 9 as at 31 December 2024 are classiﬁed as follows to the three levels of the fair value hierarchy: in € million Other non-current ﬁnancial assets (investments) Other non-current ﬁnancial assets (remaining) Trade receivables, other current ﬁnancial assets Non-current ﬁnancial liabilities Other non-current ﬁnancial liabilities (including leasing) Current trade liabilities Current ﬁnancial liabilities Current other ﬁnancial liabilities (including leasing) Level 1 Level 2 Level 3 – – – – – – – – 3.6 0 561.3 97.0 9.8 63.5 31.2 10.9 9.8 – – – – – – – Total 31 Dec. 2024 13.4 0 561.3 97.0 9.8 63.5 31.2 10.9 Total 31 Dec. 2023 12.7 0 526.8 124.4 12.1 66.8 1.0 11.4 The levels of the fair value hierarchy and their application to assets and liabilities are described below: – – – Level 1: Listed market prices for identical assets or liabilities on active markets Level 2: Other information in the form of listed market prices which are directly (e.g. prices) or indirectly (e.g. derived from prices) observable Level 3: Information on assets and liabilities not based on ob- servable market data. RHÖN-KLINIKUM AG measures the signiﬁcant part of the ﬁnancial assets at amortized cost in accordance with IFRS 9. Trade receiva- bles, other ﬁnancial assets as well as cash and cash equivalents cov- ered by this in general have short remaining maturities. Their carry- ing amounts as at the reporting date therefore correspond to their fair values. The fair values of other non-current ﬁnancial assets were calculated on the basis of the current level of interest rates. Investments in the amount of €13.4 million (previous year: €12.7 million) are measured as of acquisition in accordance with IFRS 9 at fair value directly in equity (fair value through other com- prehensive income, without recycling). These equity investments relate to start-up equity interests whose market value was calcu- lated based on current equity transactions between market partici- pants in the context of additional ﬁnancing rounds or applying the DCF method. Equity investments only concern foreign equity invest- ments in the amount of €13.4 million (previous year: €12.7 million), with these investments being attributable to Level 2 and Level 3 (previous year: Level 2 and 3). Moreover, additional immaterial eq- uity investments amounting to €0.0 million (previous year: €0.0 mil- lion) are measured at fair value (fair value through proﬁt or loss). Changes in the market valuation of equity investments, which are measured at fair value directly in equity (fair value through other comprehensive income, without recycling), resulted in total gains in the amount of €0.5 million (previous year: losses of €0.5 million) (af- ter tax), which are recognised directly in equity under other compre- hensive income (OCI). The fair value of non-current other ﬁnancial obligations/other pro- visions and non-current ﬁnancial liabilities of RHÖN-KLINIKUM AG is calculated on the basis of the discounted cash ﬂow. A risk- and maturity-related rate appropriate for RHÖN-KLINIKUM AG has been used for discounting purposes. For trade payables, other ﬁnancial obligations and ﬁnancial liabilities with short remaining maturities, the carrying amounts correspond to their fair values on the report- ing date. The fair value of liabilities under leases was calculated us- ing a market interest curve as at the balance sheet date and corre- sponds to their carrying amount. RHÖN-KLINIKUM AG | Annual Report 2024 182

183

CONSOLIDATED FINANCIAL STATEMENT | Notes | Notes to the consolidated balance sheet 6.20.2 Net gains or losses by measurement category The net result (expense) by measurement category in accordance withIFRS 9 for ﬁnancial year 2024 is as follows: in € million Financial assets measured at amortised cost Total From share price gains From subsequent measurement Net result At fair value Impairment 0.0 0.0 0.0 0.0 –0.2 –0.2 From disposal 18.2 18.2 2024 18.0 18.0 The net result (expense) by measurement category in accordance with IFRS 9 for ﬁnancial year 2023 is as follows: in € million Financial assets measured at amortised cost Total 6.20.3 Financial liabilities (maturity analysis) The following table sets out the contractually agreed (undis- counted) interest payments and redemption payments of the origi- nal ﬁnancial liabilities: in € million Financial liabilities – promissory note Financial liabilities – registered bond Trade payables Other ﬁnancial liabilities/ other provisions Liabilities under leases Cash outﬂows 2025 2026–2031 > 2031 -32.4 -54.8 -1.4 -63.5 -8.3 -2.8 -8.5 0.0 -5.8 -4.2 0.0 -71.3 0.0 0.0 0.0 -108.4 -73.3 -71.3 From share price gains From subsequent measurement Net result At fair value Impairment 0.0 0.0 0.0 0.0 –0.1 –0.1 From disposal 4.4 4.4 2023 4.3 4.3 The following table shows the maturity analysis of the previous year: in € million Financial liabilities – promissory note Financial liabilities – registered bond Trade payables Other ﬁnancial liabilities/ other provisions Liabilities under leases Cash outﬂows 2024 2025–2030 > 2030 -1.4 -87.1 -1.4 -66.8 -8.8 -2.8 -8.5 0.0 -7.9 -4.5 0.0 -72.7 0.0 0.0 0.0 -81.2 -108.0 -72.7 The above table includes all ﬁnancial liabilities held as at the bal- ance sheet date and for which payments had been contractually agreed. Planned payments for new liabilities in the future have not been included in the calculations. Interest payments were included in the future cash ﬂows under agreements in effect as at the balance sheet date. Current liabilities and liabilities which can be termi- nated at any time are shown under the shortest time horizon. RHÖN-KLINIKUM AG | Annual Report 2024 183

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Statement of cash flows 7 | STATEMENT OF CASH FLOWS The statement of cash ﬂows shows how the item “Cash and cash equivalents” of RHÖN-KLINIKUM Group has changed in the year un- der review as a result of cash inﬂows and outﬂows. The impact of acquisitions, divestments and other changes in consolidated com- panies has been eliminated. In accordance with IAS 7 (Statement of Cash Flows), a distinction is made between cash ﬂows from operat- ing activities, investing activities as well as ﬁnancing activities. The liquidity shown in the statement of changes in ﬁnancial position in- cludes cash on hand as well as cash with banks. For the purposes of the statement of cash ﬂows, bank overdrafts are deducted from cash and cash equivalents. As at 31 December 24, as in the previous year, there were no bank overdrafts. Cash and cash equivalents increased in ﬁnancial year 2024 by €73.9 million (previous year: increase of €128.7 million). In this con- text, a positive operating cash ﬂow was achieved in the amount of €127.6 million (previous year: €109.0 million). In addition to the in- crease in cash generated from operating activities by €18.6 million, cash used in investment activity increased by €91.3 million. Moreo- ver, cash used in ﬁnancing activity decreased by €17.9 million. In 2024, as a result of the inverse structure of interest rates, ﬁxed deposit investments were reversed in the amount of €7.5 million (previous year: €82.7 million) and reported under current overnight deposits. This was met with the opposite effect of an increase in in- vestments in property, plant and equipment and intangible assets ﬁnanced from own funds. Investments of €70.4 million (previous year: €62.8 million) were ﬁnanced in the amount of €39.9 million (previous year: €29.8 million) by government grants. Of this amount, €1.1 million (previous year: €10.1 million) was received in ﬁnancial year 2024. The cash ﬂow statement included a total of €1.1 million (previous year: €1.2 million) in non-cash obligations from construction invoices outstanding as a correction to invest- ments in property, plant and equipment as well as intangible as- sets. For better clarity and comprehension of the consolidated ﬁ- nancial statements, deposits and payouts under short-term ﬁxed deposit investments were aggregated under investing activity. The €17.9 million decrease in cash used in ﬁnancing activity results from the repayment of the ﬁrst tranche of the promissory note in the amount of €7.0 million made in the previous year, from the div- idend distributed in June 2023 to the shareholders of RHÖN-KLIN- IKUM AG in the amount of €10.0 million, as well as the payout in 2023 to non-controlling interests in the amount of €0.9 million. The increase in cash generated from operating activities compared with the previous year results among other things from the increase in consolidated proﬁt, the reduction in other ﬁnancial assets due to lower relief payments under the Hospital Remuneration Act (Krank- enhausentgeltgesetz, KHEntgG), and from the reduction in trade re- ceivables. RHÖN-KLINIKUM AG | Annual Report 2024 184

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Statement of cash flows The statement of cash ﬂows sets out the change in cash and cash equivalents between two balance sheet dates. In the RHÖN-KLIN- IKUM Group, this item exclusively comprises cash and cash equiva- lents attributable to continuing operations because no operations were discontinued. In ﬁnancial year 2024, ﬁnancial liabilities changed as follows: in € million Lease obligations Current ﬁnancial liabilities Non-current ﬁnancial liabilities Total liabilities from ﬁnance activities Financial liabilities changed in ﬁnancial year 2023 as follows: 31 Dec. 2023 Cash changes Non-cash changes Change in consolidated companies 31 Dec. 2024 7.1 1.0 141.8 149.9 –3.3 – – -3.3 3.0 30.9 –30.9 3.0 – – – 0.0 6.8 31.9 110.9 149.6 in € million Lease obligations Current ﬁnancial liabilities Non-current ﬁnancial liabilities Total liabilities from ﬁnance activities 31 Dec. 2022 Cash changes Non-cash changes Change in consolidated companies 31 Dec. 2023 8.5 8.0 141.6 158.1 –3.3 –7.0 – -10.3 1.9 – 0.2 2.1 – – – 0.0 7.1 1.0 141.8 149.9 RHÖN-KLINIKUM AG | Annual Report 2024 185

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Shareholdings 8 | SHAREHOLDINGS 8.1 Companies included in the consolidated financial statements in € ´000 in € ´000 Hospital companies Haus Saaletal GmbH, Bad Neustadt a. d. Saale1 Klinikum Frankfurt (Oder) GmbH, Frankfurt (Oder)1 RHÖN-Kreisklinik Bad Neustadt GmbH, Bad Neustadt a. d. Saale1 Universitätsklinikum Gießen und Marburg GmbH, Giessen in € ´000 Medical care centre companies MVZ Bad Neustadt/ Saale GmbH, Bad Neustadt a. d. Saale1 MVZ des Klinikums Frankfurt (Oder) GmbH, Frankfurt (Oder) MVZ MED GmbH, Bad Neustadt a. d. Saale MVZ Rhön Diagnostik GmbH, Gießen MVZ UKGM GmbH, Marburg MVZ Zentralklinik GmbH, Bad Berka1 Zentralklinik Bad Berka GmbH, Bad Berka 87.5 149,803 6,416 Property companies 1 The company claims the exemptions pursuant to section 264 (3) HGB from preparing notes and, to the extent required by law, from preparing a management report as well as disclosure. BGL Grundbesitzverwaltungs-GmbH, Bad Neustadt a. d. Saale Result for the year Equity Interest held in % 100.0 1,516 100.0 73,677 100.0 350 95.0 215,473 25,583 Research and education companies ESB – Gemeinnützige Gesellschaft für beruﬂiche Bildung mbH, Bad Neustadt a. d. Saale gemeinnützige Gesellschaft zur Förderung der klinischen Forschung auf dem Gebiet der Humanmedizin und zur Betreuung von Patienten an den Universitäten Gießen und Marburg mbH, Marburg in € ´000 – – – Result for the year Equity in € ´000 Interest held in % 100.0 370 100.0 100.0 95.0 95.0 87.5 150 87 25 1,704 1,994 – 51 –161 –4 1,040 – Service companies RHÖN-Cateringgesellschaft mbH, Bad Neustadt a. d. Saale1 RHÖN-KLINIKUM Business Services GmbH, Bad Neustadt a. d. Saale1 RHÖN-KLINIKUM IT Service GmbH, Bad Neustadt a. d. Saale1 RHÖN-KLINIKUM Service Einkauf + Versorgung GmbH, Bad Neustadt a. d. Saale1 RHÖN-KLINIKUM Services GmbH, Bad Neustadt a. d. Saale1 UKGM Service GmbH, Bad Neustadt a. d. Saale Interest held in % Result for the year Equity 100.0 2,304 29 100.0 48 13 Interest held in % Result for the year Equity 100.0 39,937 1,588 Interest held in % Result for the year Equity 100.0 100.0 100.0 58 15 25 100.0 15,025 100.0 3,368 – – – –4 – 100.0 91 –20 1 The company claims the exemptions pursuant to section 264 (3) HGB from preparing notes and, to the extent required by law, from preparing a management report as well as disclosure. 1 The company claims the exemptions pursuant to section 264 (3) HGB from preparing notes and, to the extent required by law, from preparing a management report as well as disclosure. RHÖN-KLINIKUM AG | Annual Report 2024 186

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Shareholdings in € ´000 Other companies/shelf companies Energiezentrale Universitätsklinikum Gießen GmbH, Gießen Kinderhort Salzburger Leite ge- meinnützige Gesellschaft mbH, Bad Neustadt a. d. Saale KLINIK “HAUS FRANKEN” GMBH Bad Neustadt/Saale i. L., Bad Neustadt a. d. Saale Marburger Ionenstrahl-Therapie Betriebs-Gesellschaft mbH, Bad Neustadt a. d. Saale Psychosomatische Klinik GmbH Bad Neustadt/Saale, Bad Neustadt a. d. Saale PTZ GmbH, Marburg RHÖN-KLINIKUM Energie für Gesundheit GmbH, Bad Neustadt a. d. Saale1 RHÖN-Innovations GmbH, Bad Neustadt a. d. Saale Interest held in % Equity Result for the year 50.0 1,287 221 100.0 265 85 100.0 – – 100.0 –32,370 1,675 100.0 100.0 31 311 100.0 1,500 –4 5 – 100.0 6,256 694 1 The company claims the exemptions pursuant to section 264 (3) HGB from preparing notes and, to the extent required by law, from preparing a management report as well as disclosure. 8.2 Other companies according to section 313 (2) No. 2 et seq. HGB in € ´000 Interest held in % Result for the year Equity 42 0 4QD – Qualitätskliniken.de GmbH, Berlin1 20.0 351 Bäderland Bayerische Rhön GmbH & Co. KG, Bad Kissingen1 CLEW Medical Inc., Delaware (USA)3 0.1 6.2 21 –3,235 –5,907 HOSPIZ MITTELHESSEN gemeinnützige GmbH, Wetzlar1 Inovytec Medical Solutions Ltd., Hod Hasharon (Israel)3 13.6 550 3 9.1 11,368 5,184 Seniorenpﬂegeheim GmbH Bad Neustadt a. d. Saale, Bad Neustadt a. d. Saale2 25.0 –479 –1,769 1 Figures according to annual ﬁnancial statements of 31 December 2023. 2 Figures according to annual ﬁnancial statements of 31 December 2022. 3 Figures according to annual ﬁnancial statements of 31 December 2023, converted at closing/average exchange rate on 31 December 2024. RHÖN-KLINIKUM AG | Annual Report 2024 187

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Other disclosures 9 | OTHER DISCLOSURES 9.1 Average annual number of employees Medical doctors Nursing services Medical-technical services Functional Supply and misc. services Technical Administrative Other personnel 2024 2023 Change Num- ber1 Num- ber1 Num- ber1 1,138 1,087 5,471 5,377 2,602 1,677 2,551 1,575 1,772 1,820 261 262 1,057 1,040 307 309 51 94 51 102 –48 –1 17 –2 14,285 14,021 264 in % 4.5 1.7 2.0 6.1 –2.7 –0.4 1.6 –0.7 1.8 1 Headcount, excluding board members, managing directors, apprentices, trainees, those in alternative national service and civil servants. 9.2 Other financial obligations in € million Order commitments Other Due in subsequent year Due in 2 to 5 years Due in 5 years Total other 31 Dec. 2024 31 Dec. 2023 44.7 53.2 35.3 2.3 90.8 37.0 45.7 20.7 0.5 66.9 €7.8 million (previous year: €3.3 million) of the order obligation is in the form of intangible assets and €26.8 million (previous year: €21.6 million) in property, plant and equipment. As in the previous year, there are no obligations under loan commit- ments to associates as at the balance sheet date. The White Paper Plus (Zukunftspapier Plus), signed at the end of February 2023 between the Federal State of Hesse, RHÖNKLIN- IKUM AG, Asklepios Kliniken GmbH & Co. KGaA, Universitätsklin- ikum Gießen und Marburg GmbH (UKGM) as well as the universities with their faculties of medicine relating to the granting of invest- ment funds for UKGM, provides for investment obligations to be ﬁ- nanced from own funds by the end of 2032 in the amount of roughly €259.0 million as of 1 January 2023. As at the balance sheet date of 31 December 2024, there are still obligations for investments from own funds in the amount of €245.8 million. With aforementioned White Paper, investment projects under the agreement from 2017 were modiﬁed and the time limits for meeting the investment obligations adjusted. The time limits for meeting these investment obligations are now within the time frame be- tween 31 December 2024 and 31 December 2028. What is signiﬁcant for healthcare delivery and science is a concept for establishing joint ventures to be agreed between Universitätsk- linikum Gießen und Marburg GmbH (UKGM) and the two universi- ties making it possible to better translate research ﬁndings into clin- ical practice. The ﬁnance volume of €60 million will be provided by UKGM. absolute bank addition, In undertakings (selbstschuldnerische Bürgschaftserklärungen) not limited by con- tract exist for claims of the Physicians Associations (kassenärztliche Vereinigungen) and health insurance funds against medical care centre (MVZ) subsidiaries from their accredited physician activities. guarantee As part of the construction of the new hospital in Bad Neustadt a. d. Saale, a bank guarantee in the amount of €0.1 million (previous year: €0.1 million) was issued to secure the reforestation agreement with the Free State of Bavaria. Moreover, one aval guarantee undertaking (Aval-Bürgschaftserklä- rung) in the amount of €3.5 million (previous year: €3.5 million) ex- ists for claims to government grants of the Free State of Bavaria, one absolute guarantee (selbstschuldnerische Bürgschaft) for claims to government grants of the Free State of Bavaria in the amount of €0.2 million (previous year: €0.2 million), as well as rental guaran- tees in the amount of €0.0 million (previous year: €0.0 million). It is not expected to be drawn on from the guarantees. The remaining other ﬁnancial obligations are mainly attributable to service agreements (maintenance agreements, agreements con- cerning the sourcing of products, agreements relating to laundry services, etc.). RHÖN-KLINIKUM AG | Annual Report 2024 188

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Other disclosures 9.3 Leases within the Group Standard IFRS 16 deﬁnes a lease as a contract which conveys the right to use an asset for a period of time in exchange for considera- tion. Within the Group, the modiﬁed retroactive approach was ap- plied. Numerous property leases contain renewal options. 9.3.2 Claims of lessors The Group lets residential space to employees, ofﬁce and commer- cial space to third parties (e.g. cafeteria), as well as premises to doc- tors co-operating with the hospital and to joint laboratories as part of cancellable operating leases. The most signiﬁcant operating lease contracts by amount stem from the letting of property to third parties. There is also income from non-terminable leases. The minimum lease payments to be received in future within one year are €1.1 mil- lion (previous year: €0.9 million). The minimum lease payments for the period of one to ﬁve years are €1.6 million (previous year: €1.5 million) and those having a maturity date exceeding ﬁve years are €0.6 million (previous year: €0.7 million). 9.4 Related Parties According to the deﬁnition of IAS 24.9, related parties are those re- lated to the reporting entity. Such parties are in particular natural persons who control the reporting entity or are involved in its joint management, exercise a material inﬂuence or hold a key position in the corporate management of the reporting entity. The same is true of close relatives of such persons. A person’s close relatives are fam- ily members who may be assumed to be capable of inﬂuencing such person or being inﬂuenced by such person in their transactions with the Company. That includes children and spouses of life partners of such person, children of the spouse of life partner of such person, and dependants of such person or of the spouse of life partner of such person. Also included are companies of the same corporate group and companies subject to or exercising a material inﬂuence. Companies in the RHÖN-KLINIKUM Group enter into transactions with related parties in certain cases. These in particular include let- tings of buildings as well as services related to nursing as well as supply of staff. Such service or lease relations are arranged at arm’s length terms. For leases with a term of twelve months maximum amounting to €0.0 million (previous year: €0.0 million) as well as for leases relat- ing to low-value assets in the amount of €0.5 million (previous year: €0.6 million), no rights of use and no lease liabilities are recognised within the Group of RHÖN-KLINIKUM AG. The lease rates are recog- nised as before within the income statement. Interest expenses from leases amounting to €0.1 million (previous year: €0.1 million) in ﬁnancial year 2024. Further details on leases are provided in sections 6.2, 6.17 and 6.20.3. 9.3.1 Obligations of lessees Under leases, the Group mainly rents copier and printer systems as well as laboratory equipment. In the Group, there is a principle of always acquiring ownership of operating assets. in € million Liabilities under leases – minimum lease payments Due in subsequent year Due in two to ﬁve years Due in ﬁve years Future ﬁnancing costs under leases Present value of liabilities under leases in € million Present value of liabilities under leases Due in subsequent year Due in two to ﬁve years Due in ﬁve years 2024 2023 2.7 3.9 0.3 6.9 –0.1 6.8 2.7 4.2 0.4 7.3 –0.2 7.1 2024 2023 2.7 4.1 – 6.8 2.7 4.4 – 7.1 RHÖN-KLINIKUM AG | Annual Report 2024 189

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Other disclosures Related companies are accordingly deﬁned as all companies in which we own an interest of between 20.0% and 50.0% or which were not included in the consolidated ﬁnancial statements on the grounds of materiality (for the companies of the Group, please refer to the list of shareholdings in these Notes). Jointly managed joint ventures are also deemed to be related companies. From the point of view of the Group, the volume of transactions with related com- panies in ﬁnancial year 2024 was as follows: Expenses 2024 Income 2024 Receivables 31 Dec. 2024 Liabilities 31 Dec.2024 4 10 14 – – – – – – – – – Expenses 2024 Income 2024 Receivables 31 Dec. 2024 Liabilities 31 Dec.2024 663 663 – – – – 84 84 in € ´000 4QD – Qualitätskliniken.de GmbH, Berlin HOSPIZ MITTELHESSEN gemeinnützige GmbH, Wetzlar From the point of view of the Group, the volume of transactions with companies consolidated using the equity method in ﬁnancial year 2024 was as follows: in € ´000 Energiezentrale Universitätsklinikum Gießen GmbH, Giessen The receivables and liabilities result from supply and service rela- tionships. The members of management in key positions as well as their close family relatives are treated as related parties. The Board of Manage- ment of RHÖN-KLINIKUM AG, the members of the Supervisory Board, as well as the members of management in key positions of a parent company were included among the members of manage- ment in key positions. Direct and indirect parent companies are the companies speciﬁed under section 1 “General information” and, af- ter the decease of Dr. Bernard große Broermann, his family. RHÖN-KLINIKUM AG | Annual Report 2024 190

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Other disclosures In the year under review, members of the Supervisory Board of RHÖN-KLINIKUM AG, or companies and entities related with these as well as companies within the meaning of IAS 24, rendered the fol- lowing services at arm’s length terms: in € ´000 Expenses Related party Companies as deﬁned by IAS 24 Nature of services Community of heirs große Broermann Asklepios Kliniken Group Purchase of services and medical products Peter Berghöfer Haﬁd Riﬁ Marco Walker Regina Dickey Dr Cornelia Süfke Dr Jan Liersch Dr Dagmar Federwisch Dr Sara Sheikhzadeh Prof. Dr Bernd Griewing Eugen Münch of which Asklepios Kliniken GmbH & Co. KGaA Purchase of services and medical products Supervisory board activity at an afﬁliated company Supervisory board activity at an afﬁliated company Supervisory board activity at an afﬁliated company Supervisory board activity at an afﬁliated company Supervisory board activity at an afﬁliated company Supervisory board activity at an afﬁliated company Supervisory board activity at an afﬁliated company as well as creation of print products Supervisory board activity at an afﬁliated company Employee expenses, medical treatments Fee for services 2024 2023 8,497 10,346 1,642 1,872 4 3 3 3 3 3 6 4 4 7 3 3 4 4 – – 1,210 668 1,203 643 As in the previous year, the expenses were recognised in the income statement under the item “Materials and consumables” as well as the item “Other expenses”. As in the previous year, no impairments were to be recognised in ﬁnancial year 2024. The following services were recognised in the income statement un- der other income: in € ´000 Related party Companies as deﬁned by IAS 24 Nature of services Community of heirs große Broermann Asklepios Kliniken Group Services, pharmacy services and medical products 2024 2023 11,489 12,622 Income PD Dr med. Thomas Pillukat Prof. Dr Bernd Griewing Eugen and Ingeborg Münch Dr Stefan Stranz RHÖN-KLINIKUM AG | Annual Report 2024 of which Asklepios Kliniken GmbH & Co. KGaA Services, medical products and other 16 1,162 Rental revenue Medical services Telephone costs Services 5 1 1 0 5 – 1 0 191

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Other disclosures As at the balance sheet date of 31 December 2024, the following trade payables existed: in € ´000 Related party Companies as deﬁned by IAS 24 Nature of services 2024 2023 Liabilities Community of heirs große Broermann Eugen Münch Asklepios Kliniken Group Purchase of services and medical products 2,844 5,787 of which Asklepios Kliniken GmbH & Co. KGaA Services and medical products Fee for services 792 144 1,218 132 As at the balance sheet date of 31 December 2024, the following trade receivables existed: in € ´000 Receivables Related party Companies as deﬁned by IAS 24 Nature of services Community of heirs große Broermann Asklepios Kliniken Group of which Asklepios Kliniken GmbH & Co. KGaA Services, pharmacy services and medical products Services and medical products 19 1,162 2024 2023 1,191 2,728 The employee representatives on the Supervisory Board employed at RHÖN-KLINIKUM AG or its subsidiaries received the following re- muneration within the scope of their employment contracts in the past ﬁnancial year: in € ´000 Peter Berghöfer Regina Dickey Peter Ducke Prof. (apl.) Dr med. Leopold Eberhart Dr med. Martin Mandewirth PD Dr med. Thomas Pillukat Oliver Salomon The above costs are shown under employee beneﬁt expenses in the income statement. RHÖN-KLINIKUM AG | Annual Report 2024 Fixed Proﬁt-linked Total 2024 Total 2023 198 53 36 27 206 152 52 724 7 1 1 0 – 14 1 24 205 54 37 27 206 166 53 748 205 51 39 57 207 171 58 788 192

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Other disclosures 9.5 Total payments of Supervisory Board, the Board of Management and the Advisory Board The total expenditures (excluding VAT) for members of the Supervi- sory Board are broken down below: in € ´000 Total payments Dr Jan Liersch Stefan Röhrhoff (from 1 January 2024) Georg Schulze (until 31 December 2023) Haﬁd Riﬁ Peter Berghöfer Dr Julia Dannath-Schuh Regina Dickey Peter Ducke Prof. (apl.) Dr med. Leopold Eberhart Dr Dagmar Federwisch (from 5 June 2024) Joachim Gemmel (from 18 March 2024) Irmtraut Gürkan (until 5 June 2024) Kai Hankeln (until 13 February 2024) Dr med. Martin Mandewirth PD Dr med. Thomas Pillukat Christine Reißner (until 5 June 2024) Oliver Salomon Dr Sara Sheikhzadeh (from 5 June 2024) Dr Cornelia Süfken Marco Walker As at the balance sheet date, liabilities to members of the Supervi- sory Board in the amount of €0.6 million (previous year: €0.6 mil- lion) exist. 2024 103 57 – 71 43 33 44 36 43 19 29 22 4 34 38 14 31 18 32 30 2023 102 – 60 69 45 31 45 39 45 – – 43 37 35 37 33 34 – 32 32 701 719 RHÖN-KLINIKUM AG | Annual Report 2024 193

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Other disclosures The total payments of the Board of Management break down as fol- lows: in € ´000 Incumbent member of Board of Management Base salary (ﬁxed remuneration) Fringe beneﬁts Total One-year variable remuneration2 Total remuneration (Chairman of the Board of Management from 1 November 2022) Prof. Dr Tobias Kaltenbach Remuneration earned in ﬁnancial year Inﬂow1 2024 in % 2023 in % 2024 (min.) 2024 (max.) 2024 in % 2023 in % 500 7 507 155 662 76 1 77 23 100 500 7 507 0 507 99 1 100 0 100 500 7 507 0 507 500 7 507 250 757 500 7 507 0 507 99 1 100 0 100 500 7 507 42 549 91 1 92 8 100 1 Remuneration granted and owed in ﬁnancial year. 2 The variable remuneration for 2023 is €0; the target agreement relating to variable remuneration was terminated in September 2023. in € ´000 Incumbent member of Board of Management Base salary (ﬁxed remuneration) Fringe beneﬁts Total One-year variable remuneration2 Total remuneration Dr Stefan Stranz (Member of the Board of Management) Remuneration earned in ﬁnancial year Inﬂow1 2024 in % 2023 in % 2024 (min.) 2024 (max.) 2024 in % 2023 in % 500 43 543 155 698 72 6 78 22 100 500 43 543 0 543 92 8 100 0 100 500 43 543 0 543 500 43 543 250 793 500 43 543 0 543 92 8 100 – 100 500 43 543 126 669 75 6 81 19 100 1 Remuneration granted and owed in ﬁnancial year. 2 The variable remuneration for 2023 is €0; the target agreement relating to variable remuneration was terminated in September 2023. RHÖN-KLINIKUM AG | Annual Report 2024 194

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Other disclosures in € ´000 Incumbent member of Board of Management Base salary (ﬁxed remuneration) Fringe beneﬁts Total One-year variable remuneration2 Total payments Pension expense3 Total remuneration Dr Gunther Karl Weiß (Member of the Board of Management) Remuneration earned in ﬁnancial year Inﬂow1 2024 in % 2023 in % 2024 (min.) 2024 (max.) 2024 in % 2023 in % 500 17 517 155 672 88 760 66 2 68 20 88 12 100 500 17 517 0 517 108 625 80 3 83 0 83 17 100 500 17 517 – 517 88 605 500 17 517 250 767 88 855 500 17 517 0 517 0 517 97 3 100 0 100 0 100 500 17 517 126 643 0 643 78 3 80 20 100 0 100 1 Remuneration granted and owed in ﬁnancial year. 2 The variable remuneration for 2023 is €0; the target agreement relating to variable remuneration was terminated in September 2023. 3 Pension expenditure includes the expense according to IAS 19. For the post-termination entitlements of Prof. Dr. Griewing and Dr. Weiß, the following provisions have been formed for post-em- ployment beneﬁts: in € ´000 Retirement beneﬁts Incumbent members of the Board of Management Dr Gunther K. Weiß Former members of the Board of Management Prof. Dr Bernd Griewing Total 1 Claim after ordinary expiry of employment contracts based on remuneration Provision as at 31 Dec. 2023 Change in retirement beneﬁts Provision as at 31 Dec. 2024 547 173 720 88 152 240 635 325 960 Remaining nominal amount on contract expiry1 647 325 972 RHÖN-KLINIKUM AG | Annual Report 2024 195

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The fees for the other statutory conﬁrmation services essentially cover certiﬁcates for hospital legislation purposes as well as for re- view of the separate non-ﬁnancial report. As in the previous year, no tax advisory services or other services were rendered by the statu- tory auditor. Of the total fee (excluding VAT), no fees are attributable to other stat- utory auditors who are not auditors of the consolidated ﬁnancial statements. 9.8 Events after the reporting date Since 31 December 2024, no events of special signiﬁcance have oc- curred from which a signiﬁcant inﬂuence on the assets, ﬁnancial po- sition and results of the RHÖN-KLINIKUM AG Group is expected. CONSOLIDATED FINANCIAL STATEMENT | Notes | Other disclosures As at the balance sheet date, liabilities to incumbent and former members of the Board of Management in the amount of €0.5 million (previous year: €0.0 million) exist. No loans were granted to members of the Super¬visory Board and the Board of Management. The members of the Supervisory Board and their related parties together have a shareholding interest in RHÖN-KLINIKUM AG of 0.0% (previous year: 0.0%) of total equity capital. As at 31 December 2024, the members of the Board of Man- agement hold no (previous year: no) shares of RHÖN-KLINIKUM AG. The payments of the Supervisory Board relate to beneﬁts due in the short term. During the 2024 reporting period, RHÖN-KLINIKUM AG received no notiﬁcations on transactions for own account by persons discharg- ing managerial responsibilities pursuant to Article 19 of the Market Abuse Regulation (EU) No 596/2014. 9.6 Declaration of Compliance with the German Corporate Governance Code By joint resolution of the Supervisory Board and the Board of Man- agement of RHÖN¬KLINIKUM AG of 12 December 2024, the Com- pany made the declaration pursuant to section 161 of the German Stock Corporation Act (AktG) regarding the application of the Ger- man Corporate Governance Code in ﬁnancial year 2024. It has been published on the website of RHÖN-KLINIKUM AG and thus made available to the general public. 9.7 Disclosure of the fees recognised as expenses (including reimbursement of outlays and ex- cluding VAT) for the statutory auditors In 2024 ﬁnancial year, auditor fees of €1.2 million (previous year €0.9 million) were spent throughout the Group. The fees, including expenses and excluding VAT, are due for the following services: in € ´000 Fees for auditing ﬁnancial statements Fees for other statutory auditing services Fees for tax advice Fees for other services Total fee 2024 2023 920 293 – – 1,213 791 112 – – 903 RHÖN-KLINIKUM AG | Annual Report 2024 196

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Corporate bodies of RHÖN-KLINIKUM AG 10 | CORPORATE BODIES OF RHÖN-KLINIKUM AG The Supervisory Board of RHÖN-KLINIKUM AG is comprised as follows: Dr. Jan Liersch business address at Königstein-Falkenstein, Managing Director of Broermann Holding GmbH, Chairman of the Supervisory Board Dr. Julia Dannath-Schuh Zurich, Switzerland, Vice President Human Resources Develop- ment & Leadership ETH Zurich Also a member of the Supervisory Board of: – MEDICLIN Aktiengesellschaft, Offenburg Other mandates: – – Alsia und Partners AG, Zürich, Switzerland (Member of the Board of Directors) Business Tools AG, Zürich, Switzerland (Member of the Board of Directors) Regina Dickey Giessen, administrative employee Also a member of the Supervisory Board of: – Universitätsklinikum Gießen und Marburg GmbH, Giessen Peter Ducke Marburg, employee in nursing service Prof. Dr. Leopold Eberhart Marburg, Medical Doctor Also a member of the Supervisory Board of: – – Asklepios Kliniken GmbH & Co. KGaA, Hamburg (Member of the Supervisory Board) Asklepios Kliniken Hamburg GmbH, Hamburg (Chairman of the Supervisory Board) – MEDICLIN Aktiengesellschaft, Offenburg (Chairman of the Su- pervisory Board) Universitätsklinikum Gießen und Marburg GmbH, Giessen – Other mandates: – – – Hotel Montreux Palace S.A., Montreux, Switzerland (Chairman of the Board of Directors) Hôtel Suisse Majestic S.A., Montreux, Switzerland (Chairman of the Board of Directors) Broermann Medical AG, Montreux, Switzerland (Chairman of the Board of Directors) Stefan Röhrhoff Homberg, 1st Deputy Chairman, Regional Director of ver.di, region of Hesse (from 1 January 2024) Haﬁd Riﬁ Business address at Königstein-Falkenstein, 2nd Deputy Chairman, Chief Financial Ofﬁcer of Asklepios Kliniken GmbH & Co. KGaA, Hamburg Also a member of the Supervisory Board of: – Universitätsklinikum Gießen und Marburg GmbH, Giessen – – MEDICLIN Aktiengesellschaft, Offenburg (from 6 June 2024) Asklepios Kliniken Hamburg GmbH, Hamburg (from 17 July 2024) Peter Berghöfer Münchhausen, Head of Finance, Universtätsklinikum Gießen und Marburg GmbH, Giessen Also a member of the Supervisory Board of: – Universitätsklinikum Gießen und Marburg GmbH, Giessen RHÖN-KLINIKUM AG | Annual Report 2024 197

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Corporate bodies of RHÖN-KLINIKUM AG Dr. Dagmar Federwisch Schwalmstadt, Regional Managing Director Northern Hesse and North-Rhine Westphalia of Asklepios Kliniken GmbH & Co. KGaA, Hamburg (from 5 June 2024) Dr. Martin Mandewirth Oberelsbach, Facharzt für Herzchirurgie (Specialist in heart sur- gery) Also a member of the Supervisory Board of: – Universitätsklinikum Gießen und Marburg GmbH, Giessen PD Dr. Thomas Pillukat Bad Neustadt a. d. Saale, Facharzt Orthopädie und Unfallchirurgie, Handchirurgie (Specialist in orthopaedics and trauma surgery, hand surgery) Joachim Gemmel Business address Hamburg, Chief Executive Ofﬁcer of Asklepios Kliniken GmbH & Co. KGaA, Hamburg (from 18 March 2024) Christine Reißner Sülzfeld, Kauffrau (Businesswoman) (until 5 June 2024) Also a member of the Supervisory Board of: – MEDICLIN Aktiengesellschaft, Offenburg (from 6 June 2024) Oliver Salomon Bad Berka, Nurse Irmtraut Gürkan Alsbach, Dipl.-Volkswirtin (Economist) (until 5 June 2024) Also a member of the Supervisory Board of: – – Biolife Holding AG, Heidelberg (Deputy Chairman of the Su- pervisory Board) Charité Universitätsmedizin Berlin, Berlin Other mandates: – – – – – – Eurotransplant International Foundation, Leiden, Nether- lands (Member of the Supervisory Board) Stiftung Alice-Hospital vom Roten Kreuz zu Darmstadt, Darm- stadt (Member of the Board of Trustees) Universitätsspital Basel, Basel, Switzerland (Member of the Board of Directors) Georg-August-Universität Göttingen, Göttingen (Member of the Foundation Council) Universitätsmedizin Göttingen, Göttingen (Deputy Chairman of the Foundation Committee) Oberender Aktiengesellschaft, Bayreuth, (Chairman of the Su- pervisory Board) (from 14 May 2024) Kai Hankeln Business address Hamburg, Chief Executive Ofﬁcer of Asklepios Kliniken GmbH & Co. KGaA, Hamburg (until 13 February 2024) Also a member of the Supervisory Board of: – Asklepios Fachklinikum Stadtroda GmbH, Stadtroda (Chair- man of the Supervisory Board) (until 13 February 2024) – MEDICLIN Aktiengesellschaft, Offenburg (until 13 February 2024) PD Dr. Sara Sheikhzadeh business address Hamburg, Chief Medical Ofﬁcer of Asklepios Klin- iken GmbH & Co. KGaA, Hamburg (from 5 June 2024) Also a member of the Supervisory Board of: – Universitätsklinikum Gießen und Marburg GmbH, Giessen – MEDICLIN Aktiengesellschaft, Offenburg (from 6 June 2024) Dr. Cornelia Süfke Hamburg, Head of Legal, Insurance & Compliance, Asklepios Klin- iken GmbH & Co. KGaA, Hamburg Also a member of the Supervisory Board of: – – Universitätsklinikum Gießen und Marburg GmbH, Giessen Asklepios Kliniken GmbH & Co. KGaA, Hamburg Marco Walker Business address Hamburg, Chief Executive Ofﬁcer of Asklepios Kliniken GmbH & Co. KGaA, Hamburg Also a member of the Supervisory Board of: – MEDICLIN Aktiengesellschaft, Offenburg – Meierhofer Aktiengesellschaft, Munich – Universitätsklinikum Gießen und Marburg GmbH, Giessen RHÖN-KLINIKUM AG | Annual Report 2024 198

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CONSOLIDATED FINANCIAL STATEMENT | Notes | Corporate bodies of RHÖN-KLINIKUM AG The Board of Management of RHÖN-KLINIKUM AG comprises the following persons: Prof. Dr. Tobias Kaltenbach Business address Bad Neustadt a. d. Saale, Chairman of the Board of Management Dr. Gunther Karl Weiß, M.Sc. Business address Bad Neustadt a. d. Saale, Chief Operating Ofﬁcer Also a member of the supervisory board of: – Universitätsklinikum Gießen und Marburg GmbH, Giessen (Chairman of the Supervisory Board) – Universitätsklinikum Gießen und Marburg GmbH, Giessen (Chairman of the Management Body) – Mittelhessische Medizin-Stiftung am Universitätsklinikum Other mandates: Dr. Stefan Stranz Business address Bad Neustadt a. d. Saale, Chief Financial Ofﬁcer – Gießen und Marburg, Giessen (Member of the Board of Direc- tors) Hessische Krankenhausgesellschaft e. V., Eschborn (Member of the Management Board) Bad Neustadt a. d. Saale, 19 March 2025 RHÖN-KLINIKUM Aktiengesellschaft THE BOARD OF MANAGEMENT Prof. Dr. Tobias Kaltenbach Dr. Stefan Stranz Dr. Gunther K. Weiß RHÖN-KLINIKUM AG | Annual Report 2024 199

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CONSOLIDATED FINANCIAL STATEMENT | Responsibility Statement Responsibility Statement We assure to the best of our knowledge that, in accordance with the applicable accounting policies, the consolidated ﬁnancial state- ments of RHÖN-KLINIKUM AG give a true and fair view of the net as- sets, ﬁnancial position and results of operations of the Group and that the Group Management Report presents the course of business including the ﬁnancial results and the position of the Group in a true and fair view and describes the material risks and opportunities of the expected development of the Group of RHÖN-KLINIKUM AG. Bad Neustadt a. d. Saale, 19 March 2025 RHÖN-KLINIKUM Aktiengesellschaft THE BOARD OF MANAGEMENT Prof. Dr. Tobias Kaltenbach Dr. Stefan Stranz Dr. Gunther K. Weiß RHÖN-KLINIKUM AG | Annual Report 2024 200

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CONSOLIDATED FINANCIAL STATEMENT | Independent Auditor’s Report Independent Auditor’s Report To RHÖN-KLINIKUM Aktiengesellschaft, Bad Neustadt a.d. Saale Report on the Audit of the Consolidated Financial Statements and of the Group Management Report Pursuant to Section 322 (3) sentence 1 HGB, we declare that our au- dit has not led to any reservations relating to the legal compliance of the consolidated ﬁnancial statements and the group manage- ment report. Basis for the Opinions We conducted our audit of the consolidated ﬁnancial statements and of the group management report in accordance with Section 317 HGB and the EU Audit Regulation No 537/2014 (referred to sub- sequently as “EU Audit Regulation”) and in compliance with Ger- man Generally Accepted Standards for Financial Statement Audits promulgated by the Institut der Wirtschaftsprüfer [Institute of Pub- lic Auditors in Germany] (IDW). Our responsibilities under those re- quirements and principles are further described in the “Auditor's Responsibilities for the Audit of the Consolidated Financial State- ments and of the Group Management Report” section of our audi- tor's report. We are independent of the group entities in accordance with the requirements of European law and German commercial and professional law, and we have fulﬁlled our other German pro- fessional responsibilities in accordance with these requirements. In addition, in accordance with Article 10 (2)(f) of the EU Audit Regula- tion, we declare that we have not provided non-audit services pro- hibited under Article 5 (1) of the EU Audit Regulation. We believe that the evidence we have obtained is sufﬁcient and appropriate to provide a basis for our opinions on the consolidated ﬁnancial state- ments and on the group management report. Key Audit Matters in the Audit of the Consolidated Finan- cial Statements Key audit matters are those matters that, in our professional judge- ment, were of most signiﬁcance in our audit of the consolidated ﬁ- nancial statements for the ﬁnancial year from 1 January to 31 De- cember 2024. These matters were addressed in the context of our audit of the consolidated ﬁnancial statements as a whole, and in forming our opinion thereon, we do not provide a separate opinion on these matters. Opinions We have audited the consolidated ﬁnancial statements of RHÖN- KLINIKUM Aktiengesellschaft, Bad Neustadt a. d. Saale, and its sub- sidiaries (the Group), which comprise the consol-idated balance sheet as at 31 December 2024, and the consolidated income state- ment, con-solidated statement of comprehensive income, consoli- dated statement of changes in equity and consolidated statement of cash ﬂows for the ﬁnancial year from 1 January to 31 December 2024 and notes to the consolidated ﬁnancial statements, including signiﬁcant information on the accounting policies. In addition, we have audited the group management report of RHÖN-KLINIKUM Ak- tiengesellschaft for the ﬁnancial year from 1 January to 31 Decem- ber 2024. In accordance with German legal requirements, we have not au- dited the content of those components of the group management report speciﬁed in the “Other Information” section of our auditor's report. In our opinion, on the basis of the knowledge obtained in the audit, – – the accompanying consolidated ﬁnancial statements comply, in all material respects, with the IFRS Accounting Standards is- sued by the International Accounting Standards Board (IASB) (hereinafter referred to as “IFRS Accounting Standards”) as adopted by the EU, and the additional requirements of Ger- man commercial law pursuant to Section 315e (1) HGB [Han- delsgesetzbuch: German Commercial Code] and, in compli- ance with these requirements, give a true and fair view of the assets, liabilities, and ﬁnancial position of the Group as at 31 December 2024, and of its ﬁnancial performance for the ﬁ- nancial year from 1 January to 31 December 2024, and the accompanying group management report as a whole pro- vides an appropriate view of the Group's position. In all mate- rial respects, this group management report is consistent with the consolidated ﬁnancial statements, complies with German legal requirements and appropriately presents the opportuni- ties and risks of future development. Our opinion on the group management report does not cover the content of those com- ponents of the group management report speciﬁed in the “Other Information” section of the auditor's report. RHÖN-KLINIKUM AG | Annual Report 2024 201

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CONSOLIDATED FINANCIAL STATEMENT | Independent Auditor’s Report - Recognition of revenue generated from hospital services provided and revenue compensation (Erlösausgleiche) Please refer to Note 3.2 in the notes to the consolidated ﬁnancial statements for information on the accounting policies applied. Dis- closures on the amount of revenue can be found in the notes to the consolidated ﬁnancial statements under Note 5.1. THE FINANCIAL STATEMENT RISK The revenue reported in the Company’s consolidated ﬁnancial statements amounting to EUR 1,595.6 million mainly relates to hos- pital services. As at the reporting date, for settlement reasons revenue is based on a series of management assumptions which involve estimate uncer- tainties. As the budget negotiations relevant for performance often take place towards the end of the ﬁnancial year, the remunerated service volumes are estimates as at the reporting date. Due to the complexity of the judgements described, there is the risk for the consolidated ﬁnancial statements that revenue is not appro- priately determined. OUR AUDIT APPROACH In order to evaluate the appropriateness of the revenue recognised as at the reporting date, we gave consideration to the Company's established processes to recognise revenue from hospital services performed and the regulatory revenue corrections required, and we veriﬁed the methodological approach of management in making the regulatory revenue corrections. In order to audit revenue recog- nition on an accrual basis, we examined the design, establishment and effectiveness of the organisational separation of the depart- ments involved in case processing and the existence of cost as- sumption declarations/the treatment contract of the health insurer of the patient treated. During our audit, using (among other things) the contractual docu- mentation presented to us and other correspondence and based on a risk-oriented deliberate sample, we obtained an overview relating to the status of the various budget agreements of the hospitals in the RHÖN-KLINIKUM Group on the reporting date and the respec- tive remunerated service volumes. For the budget negotiations which had not yet been concluded as at the reporting date, we as- sessed the appropriateness of the estimated budget amounts and revenue compensation. We also comprehended the management assumptions on the service volumes to be remunerated as at the reporting date based on the detailed information provided to us. In order to assess the estimation accuracy, we compared the regula- tory revenue corrections with the outcome of the negotiations with the health insurers from previous years. With respect to revenue compensation, we examined the underlying agreements in addi- tion to the reconciliations of the performance statistics audited in the context of the revenue validation. In doing so, we also validated the implementation of the legal regulations. In order to audit reve- nue recognition on an accrual basis, we also examined revenue val- idation. OUR OBSERVATIONS The assumptions underlying revenue recognition are appropriate. – Recoverability of goodwill Please refer to Note 2.4.1 in the notes to the consolidated ﬁnancial statements for information on the accounting policies applied and the assumptions used. Disclosures on the amount of goodwill can be found in Note 6.1 of the notes to the consolidated ﬁnancial state- ments. THE FINANCIAL STATEMENT RISK In the Company's consolidated ﬁnancial statements under “Good- will and other intangible assets” an amount of EUR 165.4 million (8.9% of total assets) is recognised for goodwill. The Company allo- cates the goodwill to the respective cash-generating units, which essentially correspond to the respective hospitals. Goodwill is tested once a year at the level of the cash-generating units for im- pairment without speciﬁc cause. If there is an impairment trigger in the course of the year, an ad hoc impairment test is additionally car- ried out during the year. For the goodwill impairment test the carry- ing amount of the respective cash-generating unit including the goodwill is compared against the corresponding recoverable amount of the respective cash-generating unit. If the carrying amount exceeds the recoverable amount, an impairment loss has to be recognised. The recoverable amount is the higher of the fair value less costs to sell and the value in use of the cash-generating unit. The effective date for the impairment test was 1 October 2024. The goodwill impairment test is complex and based on a number of assumptions requiring judgement. These include the expected business and earnings performance of the cash-generating units for the next ten years, the assumed long-term growth rates and the dis- count rate applied. As a result of the impairment tests conducted, the Company did not identify any need for impairment. The result of this measurement is highly dependent on management estimates relating to the future cash ﬂows of the respective cash-generating units, the discount rate used, the growth rate and further assumptions and is thus subject to considerable uncertainty. The Company’s sensitivity calculations showed that a potential change of 0.5 percentage points in the dis- count rate or of 10% in the budgeted earnings would result in a re- duction to the recoverable amount. RHÖN-KLINIKUM AG | Annual Report 2024 202

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CONSOLIDATED FINANCIAL STATEMENT | Independent Auditor’s Report There is the risk for the consolidated ﬁnancial statements that im- pairment existing as at the reporting date was not identiﬁed. There is also a risk that the related disclosures in the notes are not appro- priate. OUR CONCLUSIONS The valuation model underlying the impairment test of goodwill is appropriate and consistent with the applicable accounting policies. OUR AUDIT APPROACH With the involvement of our valuation specialists, we assessed, among other things, the appropriateness of the key assumptions as well as the Company's valuation model. To this end, we discussed the expected business and earnings development as well as the as- sumed long-term growth rates with those responsible for planning. We also reconciled this information with other internally available forecasts and the budget approved by management and acknowl- edged by the Supervisory Board. We additionally assessed the con- sistency of the assumptions with external market forecasts. Furthermore, we investigated the Company's planning accuracy by comparing budgeted ﬁgures from earlier ﬁnancial years with the earnings actually realised and by analysing any deviations. We com- pared the assumptions and data underlying the discount rate – in particular the risk-free rate, the market risk premium and the beta factor – with our own assumptions and publicly available infor- mation. To assess whether the implementation of the valuation model is methodically and mathematically appropriate, we veriﬁed the measurement made by the Company using our own calculations and analysed any deviations. In order to take account of forecast uncertainty and the earlier re- porting date for impairment testing, we examined the impact of possible changes in the discount rate and earnings performance on the recoverable amount by calculating alternative scenarios and comparing them with the sensitivity analyses of the Company. The risk-based focus of our audit procedures was on the Gießen and Marburg University Hospital cash-generating unit as well as on the RHÖN-KLINIKUM Campus. Finally, we assessed whether the disclosures in the notes regarding recoverability of goodwill are appropriate. The Company's assumptions and data underlying the measure- ment are appropriate. The related disclosures in the notes are appropriate. Other Information Management and/or the Supervisory Board are/is responsible for the other information. The other information comprises the follow- ing components of the group management report, whose content was not audited: – – the combined sustainability report including the combined non-ﬁnancial statement included in the group management report, the corporate governance statement referred to in the group management report. The other information also includes the remaining parts of the an- nual report. The other information does not include the consoli- dated ﬁnancial statements, the group management report infor- mation audited for content and our auditor's report thereon. Our opinions on the consolidated ﬁnancial statements and on the group management report do not cover the other information, and consequently we do not express an opinion or any other form of as- surance conclusion thereon. In connection with our audit, our responsibility is to read the other information and, in so doing, to consider whether the other infor- mation – – is materially inconsistent with the consolidated ﬁnancial state- ments, with the group management report information au- dited for content or our knowledge obtained in the audit, or otherwise appears to be materially misstated. RHÖN-KLINIKUM AG | Annual Report 2024 203

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CONSOLIDATED FINANCIAL STATEMENT | Independent Auditor’s Report Responsibilities of Management and the Supervisory Board for the Consolidated Financial Statements and the Group Management Report Management is responsible for the preparation of consolidated ﬁ- nancial statements that comply, in all material respects, with IFRS Accounting Standards as adopted by the EU and the additional re- quirements of German commercial law pursuant to Section 315e (1) HGB and that the consolidated ﬁnancial statements, in compliance with these requirements, give a true and fair view of the assets, lia- bilities, ﬁnancial position, and ﬁnancial performance of the Group. In addition, management is responsible for such internal control as they have determined necessary to enable the preparation of con- solidated ﬁnancial statements that are free from material misstate- ment, whether due to fraud (i.e., fraudulent ﬁnancial reporting and misappropriation of assets) or error. In preparing the consolidated ﬁnancial statements, management is responsible for assessing the Group's ability to continue as a going concern. They also have the responsibility for disclosing, as appli- cable, matters related to going concern. In addition, they are re- sponsible for ﬁnancial reporting based on the going concern basis of accounting unless there is an intention to liquidate the Group or to cease operations, or there is no realistic alternative but to do so. Furthermore, management is responsible for the preparation of the group management report that, as a whole, provides an appropri- ate view of the Group's position and is, in all material respects, con- sistent with the consolidated ﬁnancial statements, complies with German legal requirements, and appropriately presents the oppor- tunities and risks of future development. In addition, management is responsible for such arrangements and measures (systems) as they have considered necessary to enable the preparation of a group management report that is in accordance with the applicable German legal requirements, and to be able to provide sufﬁcient ap- propriate evidence for the assertions in the group management re- port. The Supervisory Board is responsible for overseeing the Group's ﬁ- nancial reporting process for the preparation of the consolidated ﬁ- nancial statements and of the group management report. Auditor's Responsibilities for the Audit of the Consoli- dated Financial Statements and of the Group Manage- ment Report Our objectives are to obtain reasonable assurance about whether the consolidated ﬁnancial statements as a whole are free from ma- terial misstatement, whether due to fraud or error, and whether the group management report as a whole provides an appropriate view of the Group’s position and, in all material respects, is consistent with the consolidated ﬁnancial statements and the knowledge ob- tained in the audit, complies with the German legal requirements and appropriately presents the opportunities and risks of future de- velopment, as well as to issue an auditor’s report that includes our opinions on the consolidated ﬁnancial statements and on the group management report. Reasonable assurance is a high level of assurance, but is not a guar- antee that an audit conducted in accordance with Section 317 HGB and the EU Audit Regulation and in compliance with German Gen- erally Accepted Standards for Financial Statement Audits promul- gated by the Institut der Wirtschaftsprüfer (IDW) will always detect a material misstatement. Misstatements can arise from fraud or er- ror and are considered material if, individually or in the aggregate, they could reasonably be expected to inﬂuence the economic deci- sions of users taken on the basis of these consolidated ﬁnancial statements and this group management report. We exercise professional judgement and maintain professional scepticism throughout the audit. We also: – – – – – Identify and assess the risks of material misstatement of the consolidated ﬁnancial statements and of the group manage- ment report, whether due to fraud or error, design and per- form audit procedures responsive to those risks, and obtain audit evidence that is sufﬁcient and appropriate to provide a basis for our opinions. The risk of not detecting a material mis- statement resulting from fraud is higher than the risk of not de- tecting a material misstatement resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrep- resentations, or the override of internal controls. Obtain an understanding of internal control relevant to the au- dit of the consolidated ﬁnancial statements and of arrange- ments and measures relevant to the audit of the group man- agement report in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Group’s in- ternal control or of these arrangements and measures. Evaluate the appropriateness of accounting policies used by management and the reasonableness of estimates made by management and related disclosures. Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit ev- idence obtained, whether a material uncertainty exists related to events or conditions that may cast signiﬁcant doubt on the Group's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw at- tention in the auditor's report to the related disclosures in the consolidated ﬁnancial statements and in the group manage- ment report or, if such disclosures are inadequate, to modify our respective opinions. Our conclusions are based on the au- dit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Group to cease to be able to continue as a going concern. Evaluate the overall presentation, structure and content of the consolidated ﬁnancial statements, including the disclosures, and whether the consolidated ﬁnancial statements present RHÖN-KLINIKUM AG | Annual Report 2024 204

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CONSOLIDATED FINANCIAL STATEMENT | Independent Auditor’s Report – – – Other Legal and Regulatory Requirements Report on the Assurance on the Electronic Rendering of the Consolidated Financial Statements and the Group Management Report Prepared for Publication Purposes in Accordance with Section 317 (3a) HGB We have performed assurance work in accordance with Section 317 (3a) HGB to obtain reasonable assurance about whether the render- ing of the consolidated ﬁnancial statements and the group manage- ment report (hereinafter the “ESEF documents”) contained in the electronic ﬁle “rhoenklinikumag-2024-12-31-de.zip” (SHA256 hash value: 1062a0c3753c62b13cdf91c7338ec489eae47fb87fe3bfa57073 99c979727187) made available and prepared for publication pur- poses complies in all material respects with the requirements of Section 328 (1) HGB for the electronic reporting format (“ESEF for- mat”). In accordance with German legal requirements, this assur- ance work extends only to the conversion of the information con- tained in the consolidated ﬁnancial statements and the group man- agement report into the ESEF format and therefore relates neither to the information contained in these renderings nor to any other information contained in the ﬁle identiﬁed above. the underlying transactions and events in a manner that the consolidated ﬁnancial statements give a true and fair view of the assets, liabilities, ﬁnancial position and ﬁnancial perfor- mance of the Group in compliance with IFRS Accounting Standards as adopted by the EU and the additional require- ments of German commercial law pursuant to Section 315e (1) HGB. Plan and perform the audit of the consolidated ﬁnancial state- ments to obtain sufﬁcient appropriate audit evidence regard- ing the ﬁnancial information of the entities or business seg- ments within the Group to provide a basis for our opinions on the consolidated ﬁnancial statements and on the group man- agement report. We are responsible for the direction, supervi- sion and performance of the group audit. We remain solely re- sponsible for our opinions. Evaluate the consistency of the group management report with the consolidated ﬁnancial statements, its conformity with [German] law, and the view of the Group's position it provides. Perform audit procedures on the prospective information pre- sented by management in the group management report. On the basis of sufﬁcient appropriate audit evidence we evaluate, in particular, the signiﬁcant assumptions used by manage- ment as a basis for the prospective information, and evaluate the proper derivation of the prospective information from these assumptions. We do not express a separate opinion on the prospective information and on the assumptions used as a basis. There is a substantial unavoidable risk that future events will differ materially from the prospective information. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and signiﬁcant audit ﬁndings, including any signiﬁcant deﬁciencies in internal control that we identify during our audit. We also provide those charged with governance with a statement that we have complied with the relevant independence require- ments, and communicate with them all relationships and other matters that may reasonably be thought to bear on our independ- ence, and where applicable, the actions taken or safeguards ap- plied to eliminate independence threats. From the matters communicated with those charged with govern- ance, we determine those matters that were of most signiﬁcance in the audit of the consolidated ﬁnancial statements of the current pe- riod and are therefore the key audit matters. We describe these mat- ters in our auditor’s report unless law or regulation precludes public disclosure about the matter. RHÖN-KLINIKUM AG | Annual Report 2024 205

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CONSOLIDATED FINANCIAL STATEMENT | Independent Auditor’s Report In our opinion, the rendering of the consolidated ﬁnancial state- ments and the group management report contained in the elec- tronic ﬁle made available, identiﬁed above and prepared for publi- cation purposes complies in all material respects with the require- ments of Section 328 (1) HGB for the electronic reporting format. Beyond this assurance opinion and our audit opinion on the accom- panying consolidated ﬁnancial statements and the accompanying group management report for the ﬁnancial year from 1 January to 31 December 2024 contained in the “Report on the Audit of the Con- solidated Financial Statements and the Group Management Re- port” above, we do not express any assurance opinion on the infor- mation contained within these renderings or on the other infor- mation contained in the ﬁle identiﬁed above. We conducted our assurance work on the rendering of the consoli- dated ﬁnancial statements and the group management report con- tained in the ﬁle made available and identiﬁed above in accordance with Section 317 (3a) HGB and the IDW Assurance Standard: Assur- ance Work on the Electronic Rendering of Financial Statements and Management Reports Prepared for Publication Purposes in Accord- ance with Section 317 (3a) HGB (IDW AsS 410 (06.2022)). Our respon- sibility in accordance therewith is further described below. Our au- dit ﬁrm applies the IDW Standard on Quality Management 1: Re- quirements for Quality Management in Audit Firms (IDW QMS 1 (09.2022)). The Company's management is responsible for the preparation of the ESEF documents including the electronic rendering of the con- solidated ﬁnancial statements and the group management report in accordance with Section 328 (1) sentence 4 item 1 HGB and for the tagging of the consolidated ﬁnancial statements in accordance with Section 328 (1) sentence 4 item 2 HGB. In addition, the Company’s management is responsible for such in- ternal control that they have considered necessary to enable the preparation of ESEF documents that are free from material inten- tional or unintentional non-compliance with the requirements of Section 328 (1) HGB for the electronic reporting format. The Supervisory Board is responsible for overseeing the process of preparing the ESEF documents as part of the ﬁnancial reporting process. Our objective is to obtain reasonable assurance about whether the ESEF documents are free from material intentional or unintentional non-compliance with the requirements of Section 328 (1) HGB. We exercise professional judgement and maintain professional scepti- cism throughout the assurance work. We also: – – – – – Identify and assess the risks of material intentional or uninten- tional non-compliance with the requirements of Section 328 (1) HGB, design and perform assurance procedures re- sponsive to those risks, and obtain assurance evidence that is sufﬁcient and appropriate to provide a basis for our assurance opinion. Obtain an understanding of internal control relevant to the as- surance on the ESEF documents in order to design assurance procedures that are appropriate in the circumstances, but not for the purpose of expressing an assurance opinion on the ef- fectiveness of these controls. Evaluate the technical validity of the ESEF documents, i.e. whether the ﬁle made available containing the ESEF docu- ments meets the requirements of Commission Delegated Reg- ulation (EU) 2019/815, as amended as at the reporting date, on the technical speciﬁcation for this electronic ﬁle. Evaluate whether the ESEF documents provide an XHTML ren- dering with content equivalent to the audited consolidated ﬁ- nancial statements and the audited group management re- port. Evaluate whether the tagging of the ESEF documents with In- line XBRL technology (iXBRL) in accordance with the require- ments of Articles 4 and 6 of the Commission Delegated Regu- lation (EU) 2019/815, as amended as at the reporting date, en- ables an appropriate and complete machine-readable XBRL copy of the XHTML rendering. RHÖN-KLINIKUM AG | Annual Report 2024 206

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CONSOLIDATED FINANCIAL STATEMENT | Independent Auditor’s Report Further Information pursuant to Article 10 of the EU Audit Regulation We were elected as auditor of the consolidated ﬁnancial statements at the Annual General Meeting on 5 June 2024. We were engaged by the Chairperson of the Audit Committee of RHÖN-KLINIKUM AG on 20 November 2024. We have been the auditor of the consolidated ﬁnancial statements of RHÖN-KLINIKUM Aktiengesellschaft without interruption since ﬁnancial year 2021. We declare that the opinions expressed in this auditor's report are consistent with the additional report to the Audit Committee pursu- ant to Article 11 of the EU Audit Regulation (long-form audit report). Other Matter – Use of the Auditor's Report Our auditor's report must always be read together with the audited consolidated ﬁnancial statements and the audited group manage- ment report as well as the examined ESEF documents. The consoli- dated ﬁnancial statements and group management report con- verted to the ESEF format – including the versions to be entered in the German Company Register [Unternehmensregister] – are merely electronic renderings of the audited consolidated ﬁnancial statements and the audited group management report and do not take their place. In particular, the ESEF report and our assurance opinion contained therein are to be used solely together with the examined ESEF documents made available in electronic form. Information on the Supplementary Audit We issue this independent auditor's report on the amended consol- idated ﬁnancial statements and group management report on the basis of our statutory audit completed on 6 March 2025 and our sup- plementary audit completed on 20 March 2025, referring to the amendments to the notes to the consolidated ﬁnancial statements on supervisory board mandates with regard to individual members of the governing bodies of RHÖN-KLINIKUM Aktiengesellschaft and the resulting amended ESEF documents. German Public Auditor Responsible for the Engagement The German Public Auditor responsible for the engagement is Thorsten Schrum. Frankfurt am Main, 6 March 2025/limited to the amendments stated in the information on the supplementary audit: 20 March 2025 KPMG AG Wirtschaftsprüfungsgesellschaft [Original German version signed by:] Huber-Straßer Wirtschaftsprüferin [German Public Auditor] Schrum Wirtschaftsprüfer [German Public Auditor] RHÖN-KLINIKUM AG | Annual Report 2024 207

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SUMMARY REPORT OF RHÖN-KLINIKUM AG | Balance Sheet and Income Statement Balance Sheet and Income Statement BALANCE SHEET INCOME STATEMENT in € million ASSETS Intangible assets Property, Plant and Equipment Financial assets Fixed assets Inventories Receivables and other assets Securities, cash and cash equivalents Current assets Prepaid expenses Deferred tax assets in € million LIABILITIES Subscribed capital/issued capital Capital reserve Retained earnings Net distributable proﬁt Shareholders' equity Contribution to ﬁnance ﬁxed assets Provisions Liabilities Deferred income 31 Dec. 2024 31 Dec. 2023 in € million 5.7 248.5 633.4 887.6 6.6 167.2 298.0 471.8 2.9 4.2 Revenues 6.0 257.9 624.9 888.8 7.0 160.4 260.2 427.6 2.1 6.6 Changes in services in progress Other operating income Materials and consumables used Employee beneﬁts expense Depreciation Other operating expenses Operating result Investment result Finance result Taxes 1,366.5 1,325.1 Net proﬁt for the year Proﬁt carried forward from previous year Net distributable proﬁt 31 Dec. 2024 31 Dec. 2023 2024 323.7 –0.5 12.4 104.5 165.2 21.1 37.9 6.9 –5.0 14.6 4.0 12.5 22.3 34.8 2023 304.6 0.8 20.9 96.6 158.9 23.0 38.0 9.8 2.1 13.3 2.9 22.3 0.0 22.3 The Annual Financial Statements as at 31 December 2024 and the Management Report for ﬁnancial year 2024 of RHÖN-KLINIKUM Ak- tiengesellschaft were issued by KPMG AG Wirtschaftsprüfungs- gesellschaft with an unqualiﬁed auditor’s report. They are pub- lished in the Companies Register (Unternehmensregister). The Annual Financial Report can be obtained from the Company on request. 167.4 589.0 201.7 34.8 992.9 17.4 32.0 324.2 0.0 167.4 589.0 201.7 22.3 980.4 14.6 31.7 297.7 0.7 1,366.5 1,325.1 RHÖN-KLINIKUM AG | Annual Report 2024 208

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SUMMARY REPORT OF RHÖN-KLINIKUM AG | Proposed Appropriation of Proﬁt Proposed Appropriation of Profit The Company’s Annual Financial Statements for the year ended 31 December 2024, which have been prepared by the Board of Man- agement, approved by the Supervisory Board and thus adopted as ﬁnal, show a net distributable proﬁt of € 34,762,751.46. The Board of Management and the Supervisory Board propose appropriating an amount of € 6,693,847.00 from net distributable proﬁt in the amount of € 34,762,751.46 to distribute a dividend of € 0.10 per no-par value share with dividend entitlement and allocating the re- maining amount of € 28,068,904.46 to new account. Bad Neustadt a. d. Saale, 26 March 2025 RHÖN-KLINIKUM Aktiengesellschaft The Supervisory Board The Board of Management RHÖN-KLINIKUM AG | Annual Report 2024 209

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FURTHER INFORMATION | Assurance report of the independent German Public Auditor on a limited assurance engagement in relation to the Consolidated Sustainability Statement Assurance report of the independent German Public Auditor on a limited assurance engagement in relation to the Consolidated Sustainability Statement Consolidated Sustainability Statement, or the disclosures in section “2. Environmental information Dis- closures pursuant to Article 8 of Regulation 2020/852 (Taxon- omy Regulation)” of the Consolidated Sustainability State- ment do not comply, in all material respects, with Article 8 of Regulation (EU) 2020/852. Basis for the Assurance Conclusion We conducted our assurance engagement in accordance with Inter- national Standard on Assurance Engagements (ISAE) 3000 (Re- vised): Assurance Engagements Other Than Audits or Reviews of Historical Financial Information issued by the International Audit- ing and Assurance Standards Board (IAASB). The procedures in a limited assurance engagement vary in nature and timing from, and are less in extent than for, a reasonable assur- ance engagement. Consequently, the level of assurance obtained is substantially lower than the assurance that would have been ob- tained had a reasonable assurance engagement been performed. Our responsibilities under ISAE 3000 (Revised) are further described in the section “German Public Auditor’s Responsibilities for the As- surance Engagement on the Consolidated Sustainability State- ment”. To the RHÖN-KLINIKUM Aktiengesellschaft, Bad Neustadt a. d. Saale Assurance Conclusion We have conducted a limited assurance engagement on the Consol- idated Sustainability Statement, included in section “6 CSRD SUS- TAINABILITY STATEMENT” of the group management report, of RHÖN-KLINIKUM Aktiengesellschaft, Bad Neustadt a. d. Saale for the ﬁnancial year from January 1 to December 31, 2024. The Con- solidated Sustainability Statement was prepared to fulﬁl the re- quirements of Directive (EU) 2022/2464 of the European Parliament and of the Council of December 14, 2022 (Corporate Sustainability Reporting Directive, CSRD) and Article 8 of Regulation (EU) 2020/852 as well as Sections 315b and 315c of the HGB for a consolidated non- ﬁnancial statement and Sections 289b to 289e of the HGB for a non- ﬁnancial statement of the company. Based on the procedures performed and the evidence obtained, nothing has come to our attention that causes us to believe that the accompanying Consolidated Sustainability Statement is not pre- pared, in all material respects, in accordance with the requirements of the CSRD and Article 8 of Regulation (EU) 2020/852, Sections 315b and 315c HGB for a consolidated non-ﬁnancial statement, Sections 289b to 289e of the HGB for a non-ﬁnancial statement of the com- pany and the supplementary criteria presented by the executive di- rectors of the Company. This assurance conclusion includes that nothing has come to our attention that causes us to believe that: the accompanying Consolidated Sustainability Statement does not comply, in all material respects, with the European Sustainability Reporting Standards (ESRS), including that the process carried out by the entity to identify information to be included in the Consolidated Sustainability Statement (the materiality assessment) is not, in all material respects, in ac- cordance with the description set out in section “1. General information IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities” of the RHÖN-KLINIKUM AG | Annual Report 2024 210

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FURTHER INFORMATION | Assurance report of the independent German Public Auditor on a limited assurance engagement in relation to the Consolidated Sustainability Statement We are independent of the entity in accordance with the require- ments of European law and German commercial and professional law, and we have fulﬁlled our other German professional responsi- bilities in accordance with these requirements. Our audit ﬁrm has applied the requirements for a system of quality control as set forth in the IDW Quality Management Standard issued by the Institut der Wirtschaftsprüfer [Institute of Public Auditors in Germany] (IDW): Requirements for Quality Management in the Audit Firm (IDW QMS 1 (09.2022)). We believe that the evidence we have obtained is sufﬁ- cient and appropriate to provide a basis for our assurance conclu- sion. Responsibilities of the Executive Directors and the Supervisory Board for the Consolidated Sustainability Statement The executive directors are responsible for the preparation of the Consolidated Sustainability Statement in accordance with the re- quirements of the CSRD and the applicable German legal and other European requirements as well as with the supplementary criteria presented by the executive directors of the Company and for de- signing, implementing and maintaining such internal control that they have considered necessary to enable the preparation of a Con- solidated Sustainability Statement in accordance with these re- quirements that is free from material misstatement, whether due to fraud (i.e., fraudulent sustainability reporting in the Consolidated Sustainability Statement) or error. This responsibility of the executive directors includes establishing and maintaining the materiality assessment process, selecting and applying appropriate reporting policies for preparing the Consoli- dated Sustainability Statement, as well as making assumptions and estimates and ascertaining forward-looking information for individ- ual sustainability-related disclosures. The Supervisory Board is responsible for overseeing the process for the preparation of the Consolidated Sustainability Statement. Inherent Limitations in Preparing the Consolidated Sustainability Statement The CSRD and the applicable German legal and other European re- quirements contain wording and terms that are subject to consid- erable interpretation uncertainties and for which no authoritative, comprehensive interpretations have yet been published. As such wording and terms may be interpreted differently by regulators or courts, the legality of measurements or evaluations of sustainability matters based on these interpretations is uncertain. These inherent limitations also affect the assurance engagement on the Consolidated Sustainability Statement. German Public Auditor’s Responsibilities for the Assurance Engagement on the Consolidated Sustainability Statement Our objective is to express a limited assurance conclusion, based on the assurance engagement we have conducted, on whether any matters have come to our attention that cause us to believe that the Consolidated Sustainability Statement has not been prepared, in all material respects, in accordance with the CSRD, the applicable Ger- man legal and other European requirements and the supplemen- tary criteria presented by the company’s executive directors, and to issue an assurance report that includes our assurance conclusion on the Consolidated Sustainability Statement. As part of a limited assurance engagement in accordance with ISAE 3000 (Revised), we exercise professional judgment and maintain professional skepticism. We also obtain an understanding of the process used to prepare the Consolidated Sustainability Statement, including the materi- ality assessment process carried out by the entity to identify the disclosures to be reported in the Consolidated Sustaina- bility Statement. identify disclosures where a material misstatement due to fraud or error is likely to arise, design and perform proce- dures to address these disclosures and obtain limited assur- ance to support the assurance conclusion. The risk of not de- tecting a material misstatement resulting from fraud is higher than the risk of not detecting a material misstatement result- ing from error, as fraud may involve collusion, forgery, inten- tional omissions, misrepresentations or the override of inter- nal control. In addition, the risk of not detecting a material misstatement in information obtained from sources not within the entity’s control (value chain information) is ordi- narily higher than the risk of not detecting a material mis- statement in information obtained from sources within the entity’s control, as both the entity’s executive directors t and we as practitioners are ordinarily subject to restrictions on di- rect access to the sources of the value chain information. consider the forward-looking information, including the ap- propriateness of the underlying assumptions. There is a sub- stantial unavoidable risk that future events will differ materi- ally from the forward-looking information. RHÖN-KLINIKUM AG | Annual Report 2024 211

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FURTHER INFORMATION | Assurance report of the independent German Public Auditor on a limited assurance engagement in relation to the Consolidated Sustainability Statement Restriction of Use/Clause on General Engagement Term This assurance report is solely addressed to RHÖN-KLINIKUM Ak- tiengesellschaft, Bad Neustadt a. d. Saale. The engagement, in the performance of which we have provided the services described above on behalf of RHÖN-KLINIKUM Aktieng- esellschaft, Bad Neustadt a. d. Saale, was carried out on the basis of the General Engagement Terms for Wirtschaftsprüferinnen, Wirt- schaftsprüfer und Wirtschaftsprüfungsgesellschaften (Allgemeine Auftragsbedingungen für Wirtschaftsprüferinnen, Wirtschaftsprüfer und Wirtschaftsprüfungsgesellschaften) dated as of January 1, 2024 (www. kpmg.de/AAB_2024). By taking note of and using the infor- mation as contained in our report each recipient conﬁrms to have taken note of the terms and conditions stipulated in the aforemen- tioned General Engagement Terms (including the liability limita- tions to EUR 4 million speciﬁed in item No. 9 included therein) and acknowledges their validity in relation to us. Frankfurt am Main, March 6, 2025 KPMG AG Wirtschaftsprüfungsgesellschaft Niels Beyer Wirtschaftsprüfer Sabine Brandt Wirtschaftsprüfer Summary of the Procedures Performed by the German Public Auditor A limited assurance engagement involves the performance of pro- cedures to obtain evidence about the sustainability information. The nature, timing and extent of the selected procedures are sub- ject to our professional judgment. In performing our limited assurance engagement, we a.o.: evaluated the suitability of the criteria as a whole presented by the executive directors in the Consolidated Sustainability Statement inquired of the executive directors and relevant employees involved in the preparation of the Consolidated Sustainability Statement about the preparation process, including the ma- teriality assessment process carried out by the entity to iden- tify the disclosures to be reported in the Consolidated Sus- tainability Statement, and about the internal controls relating to this process evaluated the reporting policies used by the executive direc- tors to prepare the Consolidated Sustainability Statement evaluated the reasonableness of the estimates and related in- formation provided by the executive directors. If, in accord- ance with the ESRS, the executive directors estimate the value chain information to be reported for a case in which the executive directors are unable to obtain the information from the value chain despite making reasonable efforts, our assur- ance engagement is limited to evaluating whether the execu- tive directors have undertaken these estimates in accordance with the ESRS and assessing the reasonableness of these esti- mates, but does not include identifying information in the value chain that the executive directors were unable to obtain performed analytical procedures and made inquiries in rela- tion to selected information in the Consolidated Sustainabil- ity Statement conducted a site visit considered the presentation of the information in the Consol- idated Sustainability Statement considered the process for identifying taxonomy-eligible and taxonomy-aligned economic activities and the corresponding disclosures in the Consolidated Sustainability Statement]. RHÖN-KLINIKUM AG | Annual Report 2024 212

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FINANCIAL CALENDAR DATES FOR SHAREHOLDERS AND ANALYSTS 2025 27 March Publication of 2024 Annual Financial Report, Press Conference & Analysts Meeting 8 May Publication of Interim Report for the quarter ending 31 March 2025 5 June Annual General Meeting 7 August Publication of Half-Year Financial Report as of 30 June 2025 6 November Publication of Interim Report for the quarter ending 30 September 2025 RHÖN-KLINIKUM AG Postal address: 97615 Bad Neustadt a. d. Saale Germany Visitors’ address: Salzburger Leite 1 97616 Bad Neustadt a. d. Saale T. +49 (0)9771 65-0 F. +49 (0)9771 974 67 Internet: rhoen-klinikum-ag.com Email: rka@rhoen-klinikum-ag.com Published on 27 March 2025 This Annual Report is also available in German. Annual Report on the internet en.rhoen-klinikum-ag.com/annual-report DISCLAIMER The information provided in this Report does not constitute an offer or solicitation to buy shares of RHÖN-KLINIKUM AG. All reasonable care has been taken to ensure that the content of this Report was accurate on the date of publication. However, RHÖN-KLINIKUM AG accepts no warranty that all information is complete, accurate and up to date. Any investment in shares of RHÖN-KLINIKUM AG must be made on the basis of the information contained in the Com- pany’s prospectus in ist authorised form. Although as a general rule we employ the masculine form for better readability when referring to persons, this form covers all persons of the respective group, ir- respective of their (social) gender and gender identity. RHÖN-KLINIKUM AG | Annual Report 2024 213