We have audited the accompanying remuneration report of Investis Holding SA for the year ended 31 December 2021. The audit was limited to the information according to articles 14 – 16 of the Ordinance against Excessive compensation in Stock Exchange Listed Companies (Ordinance) contained in the tables presented in chapter 5 “Compensation, Loans and Credits to the Board of Directors and the Executive Board” and chapter 6 “Share Ownership” of the compensation report. 

Responsibility of the Board of Directors

The Board of Directors is responsible for the preparation and overall fair presentation of the remuneration report in accordance with Swiss law and the Ordinance against Excessive compensation in Stock Exchange Listed Companies (Ordinance). The Board of Directors is also responsible for designing the remuneration system and defining individual remuneration packages.

Auditor’s Responsibility

Our responsibility is to express an opinion on the accompanying remuneration report. We conducted our audit in accordance with Swiss Auditing Standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the remuneration report complies with Swiss law and articles 14 – 16 of the Ordinance. An audit involves performing procedures to obtain audit evidence on the disclosures made in the remuneration report with regard to compensation, loans, and credits in accordance with articles 14 – 16 of the Ordinance. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatements in the remuneration report, whether due to fraud or error. This audit also includes evaluating the reasonableness of the methods applied to value components of remuneration, as well as assessing the overall presentation of the remuneration report.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Opinion

In our opinion, the remuneration report for the year ended 31 December 2021 of Investis Holding SA complies with Swiss law and articles 14 – 16 of the Ordinance.

Other matter

The compensation report of Investis Holding SA for the year ended December 31, 2020 was audited by another auditor who expressed an unmodified opinion on this report on March 22, 2021.

KPMG AG

Reto Benz
Licensed Audit Expert
Auditor in Charge

Philipp Fahrni
Licensed Audit Expert

Zurich, 22 March 2022

KPMG AG, Badenerstrasse 172, PO Box, CH-8036 Zurich

KPMG AG, a Swiss corporation, is a subsidiary of KPMG Holding AG, which is a member of the KPMG global organization of independent firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.