1.6 Waiver of cash flow statement and additional disclosures in the notes

Rieter Holding Ltd. is presenting its consolidated financial statements in accordance with the IFRS Accounting Standards as issued by the International Accounting Standards Board (IASB). Therefore, Rieter Holding Ltd. has applied the exemption included in Art. 961d, para. 1 Swiss Code of Obligations and has not prepared additional disclosures on interest-bearing liabilities and audit fees as well as a separate cash flow statement.