TERMS AND CONDITIONS OF USE FOR END-CUSTOMERS

(End User Licence Agreement- “EULA”)

for the rental of AMANA Software Products by Third-Party Licensors

THESE LICENSING TERMS AND CONDITIONS APPLY EXCLUSIVELY TO ENTREPRENEURS AS DEFINED IN SECTION 14 GERMAN CIVIL CODE (BÜRGERLICHES GESETZBUCH (“BGB”)).

IMPORTANT INFORMATION: PLEASE READ THESE LICENSING TERMS AND CONDITIONS CAREFULLY AND ENSURE YOU HAVE UNDERSTOOD THEM BEFORE YOU ACCEPT THEM. THE PREREQUISITE FOR THE USE OF OUR SOFTWARE PRODUCTS IS THAT YOU ACCEPT ALL PROVISIONS OF THESE LICENSING TERMS AND CONDITIONS.

• “SmartNotes” product description

SmartNotes supports the issue of balance sheets and annual reports by means of functions which are explained below.

• Automation of data logistics

The path of data for annual reports or consolidated annual reports from the accounting system or consolidated accounting system into the document of the annual report is frequently interrupted by numerous manual interfaces. Manual interfaces contain the risk of transmission errors, lead to delays and, therefore, to inefficiencies. SmartNotes eliminates this bottleneck by importing the data from the accounting system or consolidated accounting system [or Business Warehouse] and transferring the same into the corresponding tables of the balance sheets and annual reports. As soon as data are available in the accounting system or consolidated accounting system, the figures section of the Notes [and, therefore, the financial part of the annual report] can be automatically generated. If necessary, certain figures can still be entered manually. Manual entries or corrections remain identifiable as such for review purposes.

• Status tracking of data changes

If there is a new import from the accounting system or consolidated accounting system after the first data import into SmartNotes, the data basis has normally changed as a result of new postings.

SmartNotes shows precisely what data have changed in what tables. Given the tight deadlines for the issue of annual reports, this characteristic allows it to be seen what sections of the annual report may require new comments.

• Validation and rounding of imported data

SmartNotes validates the consistency of the data at the time of their import. This ensures that interrelations in different sections of the result documents of the balance sheets and annual reports are also shown uniformly throughout. Rounding discrepancies are also discovered immediately. The integrated rounding function allows rounding discrepancies to be eliminated quickly and consistently. Roundings once performed are not automatically overwritten during a new data import. Only if the basis of the data changes, i.e. if there is a change in the value of the item affected, is the rounded figure overwritten.

• Status tracking of the report work

SmartNotes allows a check at all times of the progress of the issue process by means of a status report adapted to individual requirements. Work still to be completed, and changes already accounted for, are thus visible at all times. Bottlenecks can be identified early and actively avoided or eliminated. As a result of documentation of the individual work stages, the individual work contributions are identifiable to all involved parties and to third parties.

• “XBRL Tagger“ product description
  • XBRL Taxonomy Display

The XBRL Tagger can load and display any number of valid XBRL taxonomies. Owing to the generic implementation, new taxonomies can be loaded directly without modifying the software. The display of the taxonomy in the presentation, calculation, definition linkbase takes place in all languages of the label linkbase available in the taxonomy.

• Tagging of Word, XHTML, InDesign (ePub) and PDF files with XBRL taxonomy items.

The XBRL Tagger can also open, read and display to the user the aforementioned file types so that the corresponding taxonomy items can be assigned (“mapping” or “tagging”). The taxonomy items can also be assigned by drag&drop; the Tagger supports the user with a consistency check. Multi-column tables can be tagged with XBRL dimensions of the taxonomy. For XBRL tags, necessary information such as the reporting period or the currency are automatically determined as far as possible. Using various colours, mapping can be assigned to a status and thereby be marked for review by other users. Mapping itself is stored in the files. If the original files are changed (e.g. change of figures, new rows in the tables), mapping is automatically adapted. Mappings can be exported and imported (“roll forward”) and can be exported to Excel.

• Taxonomy extension

The Tagger offers options for taxonomy extensions. This requires that a corresponding row be marked as extension. This also includes “anchoring”.

• Auto-Tagger

The Auto-Tagger is a function which undertakes mapping automatically at the press of a button. Two methods are used for this purpose: a fuzzy name comparison assigns items to the taxonomy automatically if the name is (almost) identical. Moreover, an Auto-Tagger based on artificial intelligence (AI) allows assignment based on existing XBRL reports. Publicly available XBRL reports based on the IFRS taxonomy are used as data source. To this purpose, the report-specific label of the taxonomy item is used as “learning basis” for the AI. AMANA makes available databases or models updated at regular intervals so that the Auto-Tagger constantly improves as the data basis increases.

The Auto-Tagger can also be used to check the consistency of mapping or to make a branch comparison.

• XHTML conversion and iXBRL instance generation

The XBRL Tagger transforms Word, PDF and ePub files into valid XHTML files which form the basis for the inline XBRL (iXBRL). The design and structure of the documents is taken over as far as possible. Augmented by the embedded XBRL tags, a visually attractive and valid iXBRL file can be generated.

• XBRL Validation

During instance generation and when opening existing iXBRL files, a complete XBRL validation is performed which includes the following specifications:

• XBRL Specification 2.1
• XBRL Dimensions 1.0
• XBRL Formula 1.0
• Extensible Enumerations 1.0 and 2.0
• Inline XBRL 1.1 incl. XHTML

Moreover, a filing rule validation is performed for selected reporting requirements.

• "Factory" product description

The SmartNotes FACTORY Module simplifies the issue of similar types of reports. Sub-documents can be created from one master document (e.g. per company) which retain certain contents (texts, account allocations, table structures) from the master documents. Consequently, contents need only be entered once and are automatically updated in all sub-documents.

• “Layout Robot” product description

The SmartNotes Layout Robot Module simplifies the issue of ready-to-print documents on the basis of Microsoft Word. The Layout Robot is tailored to the requirements of the Customer and can structure tables in accordance with the layout specifications of the Customer.

• Authoritative product descriptions and updates

New versions of the Software Products which improve or extend the same become Contractual Products for the purposes of this EULA at the time of release by the Manufacturer. The Manufacturer will normally describe these new versions as updates. In the event of deviations from the above descriptions, the product description currently published under www.docs-amana.de/Product descriptions is authoritative.

1. Licensing and Granting of Rights, Temporary Software Rental
   • The subject matter of this EULA is the temporary rental of the Software Products specified in Article 2 for the relevant contractual term and the granting of the rights of use described below on the basis of the contract concluded separately with the Authorized Dealer (cf. Article 1.2).
     
     Installation and configuration services and other support and maintenance services are not the subject matter of the services of the Manufacturer. If the Manufacturer provides support and maintenance services to the End-customer, then these are provided - unless agreements to the contrary exist between Manufacturer and End-customer - exclusively on behalf of, and for the account of, the Authorized Dealer as its agent.
   • The Authorized Dealer normally delivers the Software Products to the End-customer. The Manufacturer gives the licence keys for the Software Products to the Authorized Dealer only after the latter has submitted the End-customer declaration confirming the validity of this EULA to AMANA.
   • The services and functions of the software are shown in Article 2 of this EULA and in the product descriptions published on the website of the Manufacturer under docs-amana.de/Productdescriptions. In the event of deviations from the above descriptions, the product descriptions currently published under www.docs-amana.de/Productdescriptions are authoritative.

The information contained therein is to be understood as service descriptions and not as guarantees. A guarantee is given only if it is expressly referred to as such.

• The End-customer receives the non-exclusive, non-transferable and non-sublicensable right to use the Software Products limited to the term of relevant contract and subject to the contractual terms agreed in the Authorized Dealer Contract to the extent agreed in this EULA.
• The Software Products may be used simultaneously as company licence on any number of workstations. The admissible use also includes the installation of the Software Products, loading into the RAM and use for its intended purpose by the End-customer.
• All proprietary rights to the Contractual Products, including copyrights, trademark rights, and rights to company names or other designations and expertise, where available, are held by the Manufacturer. The End-customer undertakes not to contest the proprietary rights of the Manufacturer either itself or through third parties or to assist third parties in contesting these rights in any manner whatsoever. In particular, the End-customer is obliged to retain unchanged the copyright marks and other rights reserved in the Contractual Products.
• The End-customer is entitled to make a backup copy if this is necessary to safeguard future use. The End-customer will label the backup copy made with the description “Backup copy” and visibly attach a copyright notice of the Manufacturer.
• The End-customer is entitled to decompile and reproduce the Software Products to the extent required to ensure the interoperability of the software with other programs and to eliminate faults. However, this applies only on condition that the Manufacturer has not published the information necessary for this purpose or made it accessible to the End-customer within a reasonable period of time after receiving a request.
• If the End-customer uses the Software Products to an extent which exceeds the rights of use acquired in terms of quality (with regard to the type of permitted use) or in terms of quantity (with regard to the number of licences acquired), it will acquire the user rights required for the permitted use without delay. If it fails to do so, the Manufacturer will assert the rights available to it.
• Copyright notes, serial numbers and other features that serve to identify the program many not be altered or removed from the Software Products.
• After the relevant contract with the Authorized Dealer has ended, the End-customer must cease to use the Software Products and remove all installed copies of the program from its computers and, at the discretion of the Manufacturer, either return any backup copies made without delay or destroy the same.

1. Open Source Software
   • The AMANA Software Products comprise software from our own development and open source software.
   • The rights granted under this EULA expressly do not include open source software. Open source software is provided to the End-Customer solely on the basis of, and subject to, the relevant pertinent open source conditions.
   • A list of the open source software contained in the software, in what version and the relevant open source conditions, is made available and kept up-to-date on the following website of AMANA: https:// docs.amana.de.
2. Liability
   • Unless otherwise stated in this EULA, the Manufacturer is liable for a breach of contractual and non-contractual duties in accordance with the pertinent statutory provisions.
   • Liability is excluded for damages other than harm caused to life, physical injury, or harm to health provided that the damages were not due to deliberate or grossly negligent conduct on the part of the Manufacturer, one of its statutory representatives or one of its vicarious agents and the conduct does not breach of essential contractual duties. Essential contractual duties are such duties without which the contract could not be properly performed and on the performance of which the End-customer may normally rely. In this event, however, the liability of the Manufacturer for damages is limited to the foreseeable damages that would typically have occurred.
   • The above exclusion of liability does not apply in the event that mandatory statutory liability rules (e.g. under the German Product Liability Act) are affected or a guarantee of specific characteristics was given.
   • The Manufacturer is only liable for the recovery of data if the End-customer took all necessary and reasonable data backup precautions and has ensured that the data from data material held ready in machine-readable form can be recovered with reasonable effort unless data backup itself was the subject matter of the service to be provided by the Manufacturer.
3. Backup measures of the End-customer, Audit Right
   • The End-customer will protect the Software Products and, if appropriate, also the access data for online access by taking suitable measures to prevent access by unauthorized third parties. In particular, all copies of the Software Products and the access data must be kept in a safe place.
   • The End-customer will allow the Manufacturer, at the request of the latter, to check the proper use of the Software Products, in particular with regard to whether the End-customer uses the program in terms of quality and quantity within the framework of the licences acquired by it. To this purpose, the End-customer will provide information to the Manufacturer, allow inspection of relevant documents and an examination of the hardware and software environment used. The Manufacturer may perform the inspection on the premises of the End-customer during its normal hours of work or have it performed by third parties obliged to secrecy. The Manufacturer will ensure that the business operations of the End-customer are disturbed to the minimum possible extent during its on-site activities.
4. Data Protection and Commissioned Processing
   • Insofar as the Manufacturer, during the provision of support services, undertakes the commissioned processing of personal data, the provisions on the commissioned processing of personal data enclosed as Annex 1 apply; these govern the details of this commissioned processing for the purposes of Article 28 (3) GDPR.
   • Independently of the relevant services under this EULA, the Manufacturer processes personal data of the contact persons of the End-customer (e.g. name, e-mail address) which the Manufacturer has received in connection with contractual matters as part of the business contact from the End-customer, from the Authorized Dealer in accordance with the provisions of the contract concluded with the latter or from publicly accessible sources (e.g. End-customer website). Legal basis for processing is the preparation and performance of the corresponding contract with the End-customer (Art. 6, para 1, letter (b) GDPR. Moreover, the Manufacturer has a legitimate interest in business correspondence with the End-customer (Art. 6, para 1, letter (f) GDPR).
   • If the Manufacturer stores personal data, then this is done only for a limited period and not for longer than necessary. In principle, the Manufacturer erases the personal data if they are no longer required for the processing purpose for which they were collected or there are other legal grounds which require their erasure. If the Manufacturer is subject to statutory filing duties which necessitate a longer filing period, the Manufacturer files the data for this period, in particular for complying with filing periods under commercial law and tax law which are between 2 and 10 years. Other legal grounds for filing may exist because the Manufacturer is obliged to hold data ready for evidential purposes for the duration of the applicable statute-of-limitations provisions. These periods are normally between 2 and 30 years.
   • Data subjects have the right to ask for information about their personal data processed, for erasure and rectification of personal details and restriction of processing. Moreover, they have the right to data portability and a right of complaint to the data protection supervisory authority.
   • Supplementary information on the processing of personal data in conformity with data-protection law and on the rights of data subjects can be seen in the Privacy Policy on the website of the Manufacturer at www.amana.de/privacypolicy.
5. Miscellaneous
   • The Manufacturer is entitled to unilaterally alter the terms and conditions of use agreed above if this is necessary to eliminate subsequently arising inequalities in contractual consideration or to adapt to changed statutory or technical framework conditions. The relevant currently valid version of these terms and conditions of use can be seen under www.amana.de/EULA.
   • The End-customer may assign claims against the Manufacturer to third parties only with the written consent of the Manufacturer.
   • General terms and conditions of business of the End-customer have no application.
   • The Software Products may be subject to (re)export restrictions, e.g. of the United States of America or the European Union. The End-customer must observe these provisions during resale or other export.
   • The law of the Federal Republic of Germany applies to this EULA to the exclusion of the UN Convention on Contracts for the International Sale of Goods of 11.4.1980 (CISG).
   • Place of performance and exclusive place of jurisdiction is Essen in North Rhine-Westphalia, Germany.
   • Should individual provisions of this EULA be invalid, this shall not affect the validity of the remaining provisions. The Parties to the Contract will endeavour to find a valid provision to replace the invalid provision which comes closest to the economic purpose of the invalid provision.