3 Remuneration structure and remuneration in the 2024 financial year

3.1 Board of Directors

The members of the Board of Directors receive fixed, non-performance-related remuneration that is based on their role and activities on the committees of the Board of Directors. They can choose whether to receive all remuneration in cash or in a combination of cash and shares. The cash component of the remuneration is usually paid in December of the current financial year. For remuneration paid in shares, the number of shares is calculated based on the average market value of the Rieter share on the first ten trading days of the new financial year, minus an amount of approximately 16.0380 percent as set by the Federal Tax Administration to account for the vesting period. The shares are transferred on the following trading day. The shares are restricted for a period of three years from the date of transfer. Rieter Holding Ltd. covers the statutory employer contributions for social security, accident and illness. Members of the Board of Directors also receive an annual lump-sum expense allowance.

Remuneration types

CEO

RC1

BoD2

Remuneration of members of the Board of Directors

proposes

approves

1RC = Remuneration Committee

2BoD = Board of Directors

The total remuneration for the Board of Directors for the period up to the next annual general meeting will be submitted for approval at the 2025 Annual General Meeting.

3.1.1 Employment contracts

Employment and mandate contracts for members of the Board of Directors may be concluded for a fixed term of up to 12 months or for an indefinite term with a notice period of up to 12 months. Renewal is permitted.

The agreement of a non-competition clause for the period following the termination of an employment contract is permissible. To compensate such a non-competition clause, remuneration may be paid for a maximum of two years, the amount of which may not exceed a total of 50 percent of the last annual remuneration paid to that member.

3.1.2 Remuneration for the 2024 financial year

In the case of a new appointment to the Board of Directors, the remuneration is included from the date on which the member assumes the relevant position. The same applies to departures from the company.

No severance pay is provided for the Board of Directors under the regulations and none was paid out in the 2024 financial year.

The total remuneration paid to the Board of Directors in the 2024 financial year amounted to CHF 1 459 038 (2023: CHF 1 555 999) and was within the maximum remuneration of CHF 2 000 000 approved by the 2023 Annual General Meeting for that term.

Remuneration of the Board of Directors

CHF

Base remuneration Chairman

300 000

Vice Chairman

120 000

Members of the Board of Directors

100 000

Lead Independent Director

20 000

Member of a committee

30 000

Audit, Personnel and Remuneration Committee

Chairwoman/Chairman of a committee

50 000

Fixed expenses for members of the Board of Directors

20 000

Fixed expenses for Chairman

30 000

A total of 5 868 Rieter shares were allocated to four members of the Board of Directors on January 17, 2025, as part of their share option. The cost of these shares, amounting to CHF 513 920, was charged to the 2024 income statement.

3.1.3 External mandates of members of the Board of Directors

The following table lists all external mandates according to Art. 734e CO held during the financial year 2024 by members of the Board of Directors in comparable functions at other companies with an economic purpose within the meaning of Art. 626 para. 2 no. 1 CO (including companies belonging to the same group).

(Audited by KPMG)

Company name

Function

Membership in committees

Thomas Oetterli

SFS Group AG

Chairman of the Board of Directors

Swissmem

Member of the Executive Committee

Roger Baillod

BKW AG

Chairman of the Board of Directors

Member of the Personnel and Remuneration Committee

Cascina Immobilien AG

Member of the Board of Directors

Configest AG

Chairman of the Board of Directors

Ed. Geistlich Söhne AG für chemische Industrie

Vice Chairman of the Board of Directors

Chairman of the Audit and Risk Committee

·  Geistlich Pharma AG

Member of the Board of Directors

Chairman of the Audit and Risk Committee

Obere Au happy car AG

Member of the Board of Directors

T/O AG

Member of the Board of Directors

Peter Spuhler

Aebi Schmidt Holding AG

Chairman of the Board of Directors

Allreal Holding AG

Member of the Board of Directors

Chesa Sül Spelm AG

Member of the Board of Directors

DSH Holding AG

Vice Chairman of the Board of Directors

European Loc Pool AG

Member of the Board of Directors

Florhof Immobilien AG

Member of the Board of Directors

PCS Holding AG

Chairman of the Board of Directors

PMT Management AG

Member of the Board of Directors

Rana Aps AG

Chairman of the Board of Directors

Robert Bosch GmbH

Member of the Supervisory Board

Robert Bosch Industrietreuhand KG

Limited Partner

Sönmez Transformer Company (STS)

Member of the Board of Directors

Stadler Rail AG

Chairman of the Board of Directors

Member of the Nomination and Compensation Committees, Chairman of the Strategy and Investment Committee

·   Stadler Deutschland GmbH

Member of the Advisory Board

·   Stadler Signalling AG

Member of the Board of Directors

  • Stadler Trains Magyarország Vasúti Szolgáltató Zrt.

Member of the Board of Directors

·   Stadler US Inc.

Member of the Board of Directors

·   AngelStar S.r.l.

Member of the Board of Directors

Wohnpark Promenade AG

Member of the Board of Directors

LITRA

Member of the Executive Committee and Vice President

Swissmem

Member of the Executive Committee

Tele D

Member of the Board of Trustees

Hans-Peter Schwald

Autoneum Holding AG

Chairman of the Board of Directors

Chairman of the Strategy and Sustainability Committee and member of the Audit, the Compensation and the Nomination Committee

AVIA Vereinigung unabhängiger Schweizer Importeure und Anbieter von Energieprodukten, Genossenschaft

Chairman

Dagda Consulting AG

Chairman of the Board of Directors

DSH Holding AG

Member of the Board of Directors

PCS Holding AG

Member of the Board of Directors

Rehaklinik Tschugg

·   Retsch Holding AG

Member of the Board of Directors

·   Rehaklinik Tschugg AG

Chairman of the Board of Directors

Stadler Rail AG

Vice Chairman of the Board of Directors

Member of the Nomination, Compensation and Audit Committee

·   Stadler Bussnang AG

Chairman of the Board of Directors

·   Stadler Rail Management AG

Chairman of the Board of Directors

·   Stadler Rail Valencia S.A.U.

Member of the Board of Directors

·   Stadler Rheintal AG

Chairman of the Board of Directors

·   Stadler Stahlguss AG

Vice Chairman of the Board of Directors

·   Stadler Winterthur AG

Member of the Board of Directors

Valfor Attorneys-at-law Association

Chairman of the Board

VAMED Schweiz

·   Rehaklinik Dussnang AG

Chairman of the Board of Directors

·   Rehaklinik Seewis AG

Chairman of the Board of Directors

·   Rehaklinik Zihlschlacht AG

Chairman of the Board of Directors

  • VAMED Health Project Schweiz AG

Chairman of the Board of Directors

  • VAMED Management und Service Schweiz AG

Chairman of the Board of Directors

ZSC Lions Arena Immobilien AG

Chairman of the Board of Directors

Carl Illi

CWC Textil AG

Chairman of the Board of Directors

Schweizerische Textilfachschule Genossenschaft

Member of the Board of Directors

Swisstulle AG

Chairman of the Board of Directors

·   Swisstulle Co. UK Ltd.

Chairman of the Board of Directors

·   Swisstulle Qingdao Ltd.

Member of the Board of Directors

economiesuisse

Member of the Board Committee

Swiss Textiles – Textilverband Schweiz

Chairman

Bremer Baumwollbörse

Member of the Board of Directors

Zürcher Handelskammer (ZHK)

Member of the Board of Directors

Sarah Kreienbühl

Kühne+Nagel International AG

Member of the Group Management Board

Schweizerische Management Gesellschaft

President

Daniel Grieder

Fountain Holding SA

Member of the Board of Directors

HUGO BOSS AG

Chief Executive Officer

Jennifer Maag

Artemis Holding AG

Chairwoman of the Board of Directors

Kardex Holding AG

Member of the Board of Directors

Chairwoman of the Audit Committee and the ESG Steering Group

Weidmann Holding AG

Member of the Board of Directors

Capital Concepts International AG

Chairwoman of the Board of Directors

UZH Foundation (University of Zurich Foundation)

Member of the Board of Trustees

Member of the Investment Committee

The external mandates held by the members of the Board of Directors in the previous year are published in the 2023 Annual Report under this link on pages 68 and 69.

3.1.4 Shares held by the Board of Directors

The following table provides information on the Rieter shares held by members of the Board of Directors as at December 31, 2024 and December 31, 2023:

(Audited by KPMG)

Number of shares as of December 31, 2023

Number of shares as of December 31, 2024

Thomas Oetterli1

3 005

8 304

Roger Baillod

3 347

3 992

Peter Spuhler

1 547 860

1 547 860

Hans-Peter Schwald

8 217

8 217

Carl Illi

2 597

3 370

Sarah Kreienbühl

0

965

Daniel Grieder

2 100

2 100

Jennifer Maag, from April 17, 2024

-

Bernhard Jucker, until April 17, 2024

15 327

19 537

Total

1 582 453

1 594 345

1The total number of shares is listed both under the Board of Directors and the Group Executive Committee.

3.1.5 Remuneration of the Board of Directors for the 2024 financial year

The total remuneration paid to the current members of the Board of Directors in the 2024 financial year amounts to CHF 1 459 038. The former chair of the Board of Directors received remuneration. At the 2023 Annual General Meeting, the Board of Directors was granted a maximum total remuneration of CHF 2 000 000 for the 2024 financial year, which means that its remuneration for 2024 is within the approved limit. No loans, credits, additional fees or remuneration that is not customary to the market were paid to the current or former members of the Board of Directors or parties related to them.

The total remuneration paid to members of the Board of Directors in the 2024 financial year comprised the following:

(Audited by KPMG)

Cash remuneration

Share allocation1

Social benefits and other remuneration2

Total 2024

Expense allowance

CHF

Thomas Oetterli, Chairman of the Board of Directors since April 17, 2024

283 133

17 233

300 366

26 667

Roger Baillod, Vice Chairman, Chair of the Audit Committee and Lead Independent Director

190 000

11 260

201 260

20 000

Peter Spuhler

100 000

5 500

105 500

20 000

Hans-Peter Schwald, Member of the Audit Committee, the Remuneration Committee and the Nomination Committee

160 000

10 129

170 129

20 000

Carl Illi, Member of the Audit Committee

86 667

51 117

9 882

147 666

20 000

Sarah Kreienbühl, Chairwoman of the Remuneration Committee and the Nomination Committee

75 000

88 429

11 382

174 811

20 000

Daniel Grieder

130 000

9 882

139 882

20 000

Jennifer Maag from April 17, 2024, Member of the Audit Committee

86 667

6 588

93 255

13 333

Bernhard Jucker, Chairman of the Board of Directors until April 17, 2024

118 157

8 012

126 169

10 000

Members of the Board of Directors

828 334

540 836

89 868

1 459 038

170 000

1The shares were valued at CHF 87.58 for the total remuneration. The amount is paid after deduction of social insurance contributions.

2Social contributions include the employer’s social security contributions as well as contributions for accident and illness insurance. Employees’ contributions are stated in the other compensation items.

The total remuneration paid to members of the Board of Directors in the 2023 financial year comprised the following:

(audited by KPMG)

Cash remuneration

Share allocation1

Social benefits and other remuneration2

Total 2023

Expense allowance

Thomas Oetterli

117 931

7 488

125 419

13 333

Roger Baillod, Vice Chairman, Chair of the Audit Committee and Lead Independent Director

120 000

59 032

12 512

191 544

20 000

Peter Spuhler

130 000

9 752

139 752

20 000

Hans-Peter Schwald, Member of the Audit Committee, the Remuneration Committee and the Nomination Committee

182 500

13 312

195 812

20 000

Carl Illi, Member of the Audit Committee

100 000

70 787

11 872

182 659

20 000

Sarah Kreienbühl, Chairwoman of the Remuneration Committee and the Nomination Committee

75 000

88 427

11 232

174 659

20 000

Daniel Grieder

130 000

9 752

139 752

20 000

Bernhard Jucker, Chairman of the Board of Directors

381 083

25 319

406 402

30 000

Members of the Board of Directors

737 500

717 260

101 239

1 555 999

163 333

1The shares were valued at CHF 86.67 for the total remuneration. The amount is paid after deduction of social insurance contributions.

2Social benefits include the employer’s social security contributions as well as contributions for accident and illness insurance. Employees’ contributions are stated in the other compensation items.