Deutsche Bank Appendix Non-Financial Report 2022 Reports of the independent auditor Reports of the independent auditor The assurance engagement performed by Ernst & Young (EY) relates exclusively to the German version of the “Non-Financial Statement 2022” of Deutsche Bank Aktiengesellschaft, Frankfurt am Main. The following text is a translation of the original German independent assurance report. Independent auditor’s report on a limited assurance engagement To Deutsche Bank Aktiengesellschaft, Frankfurt am Main We have performed a limited assurance engagement on the non-financial statement of Deutsche Bank Aktiengesellschaft, Frankfurt am Main (thereinafter referred to as the “Company”), included in the non-financial report, which is combined with the non-financial statement of the Group and whose disclosures are marked by a line in the margin in the non-financial reporting and which additionally comprises the chapters “Operating and financial review – Deutsche Bank Group” in the combined management report of the Company incorporated by reference and the note “Country-by-Country” reporting in the notes to the consolidated financial statements for fiscal year 2022 for the period from 1 January 2022 to 31 December 2022 incorporated by reference (hereinafter referred to as the “non-financial statement”). Our engagement did not include any disclosures for prior years and any references to further information outside of the non- financial statement. Responsibilities of the executive directors The executive directors of the Company are responsible for the preparation of the non-financial statement in accordance with Section 340a (1a) in conjunction with Section 289c to 289e HGB and Section 340i (5) HGB in conjunction with Section 315c HGB [“Handelsgesetzbuch”: German Commercial Code] and Article 8 of Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment and amending Regulation (EU) 2019/2088 (thereinafter the “EU Taxonomy Regulation”) and the Delegated Acts adopted thereunder as well as in accordance with their own interpretation of the wording and terms contained in the EU Taxonomy Regulation and the Delegated Acts adopted thereunder as set out in section “Sustainable Finance” of the non-financial statement. These responsibilities of the Company’s executive directors include the selection and application of appropriate non-financial reporting methods and making assumptions and estimates about individual non-financial disclosures of the Group that are reasonable in the circumstances. Furthermore, the executive directors are responsible for such internal control as the executive directors consider necessary to enable the preparation of a non-financial statement that is free from material misstatement, whether due to fraud (manipulation of the non-financial statement) or error. The EU Taxonomy Regulation and the Delegated Acts adopted thereunder contain wording and terms that are still subject to considerable interpretation uncertainties and for which clarifications have not yet been published in every case. Therefore, the executive directors have disclosed their interpretation of the EU Taxonomy Regulation and the Delegated Acts adopted thereunder in section “Sustainable Finance” of the non-financial statement. They are responsible for the defensibility of this interpretation. Due to the immanent risk that undefined legal terms may be interpreted differently, the legal conformity of the interpretation is subject to uncertainties. Independence and quality assurance of the auditor’s firm We have complied with the German professional requirements as well as other professional conduct requirements. Our audit firm applies the national legal requirements and professional pronouncements, in particular the BS WP/vBP (“Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer”: Professional Charter for German Public Accountants/German Sworn Auditors) in the exercise of their profession and the IDW Standard on Quality Management in the Audit Firm (IDW QS 1) and accordingly maintains a comprehensive quality management system that includes documented policies and procedures with regard to compliance with professional ethical requirements, professional standards as well as relevant statutory and other legal requirements.. Responsibilities of the auditor Our responsibility is to express a conclusion with limited assurance on the non-financial statement based on our assurance engagement. 126
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