Non-binding English convenience translation of the German original Mandatory Publication pursuant to sections 14 para. 2 and 3 of the German Securities Acquisition and Takeover Act (Wertpapiererwerbs- und Übernahmegesetz - WpÜG) in conjunction with section 39 para. 2 sentence 3 no. 1 of the German Stock Exchange Act (Börsengesetz - BörsG) Shareholders of SinnerSchrader Aktiengesellschaft, especially with residence, registered office, or customary abode outside of the Federal Republic of Germany, should pay particular attention to the "GENERAL INFORMATION AND INFORMATION FOR SHAREHOLDERS ESPECIALLY WITH RESIDENCE, REGISTERED OFFICE, OR CUSTOMARY ABODE OUTSIDE OF THE FEDERAL REPUBLIC OF GERMANY" in section 1 and "IMPORTANT INFORMATION FOR U.S. SHAREHOLDERS" in section 22 of this Offer Document. OFFER DOCUMENT Public Delisting Acquisition Offer (cash offer) by Accenture Digital Holdings GmbH Campus Kronberg 1 61476 Kronberg im Taunus Germany to the shareholders of SinnerSchrader Aktiengesellschaft Völckersstraße 38 22765 Hamburg Germany to acquire all no-par value bearer shares held by them in SinnerSchrader Aktiengesellschaft at a price of EUR 12.80 per share Acceptance Period: from 27 June 2019 to 25 July 2019, 24.00 hrs (Frankfurt/Main local time) SinnerSchrader-Shares: ISIN DE0005141907 Tendered SinnerSchrader-Shares: ISIN DE000A2YNUN8 Non-binding English convenience translation TABLE OF CONTENTS 1. General information and information for shareholders especially with residence, registered office, or customary abode outside of the Federal Republic of Germany ......... 5 1.1 Legal basis for the execution of the public Delisting Acquisition Offer ....................... 5 1.2 Publication of the decision to launch the Delisting Acquisition Offer .......................... 6 1.3 Review of the Offer Document by the German Federal Financial Supervisory Authority ....................................................................................................................... 6 1.4 Publication of this Offer Document .............................................................................. 6 1.5 Distribution of this Offer Document ............................................................................. 7 1.6 Acceptance of the Delisting Acquisition Offer outside the Federal Republic of Germany ........................................................................................................................ 7 2. Information regarding the statements contained in the Offer Document ........................... 8 2.1 General .......................................................................................................................... 8 2.2 Status and sources of the information contained in the Offer Document ...................... 8 2.3 Forward-looking statements and intentions ................................................................... 8 2.4 No updates ..................................................................................................................... 9 3. Summary of the Delisting Acquisition Offer ......................................................................... 9 4. The Delisting Acquisition Offer ............................................................................................ 11 4.1 Subject matter of the Delisting Acquisition Offer ....................................................... 11 4.2 Offer Price ................................................................................................................... 11 4.3 Acceptance Period ....................................................................................................... 11 4.4 Extension of the Acceptance Period ............................................................................ 11 5. The Bidder .............................................................................................................................. 12 5.1 Legal basis and capital structure of the Bidder ........................................................... 12 5.2 Corporate structure of the Bidder ................................................................................ 13 5.3 Information on the Bidder and persons acting in concert with the Bidder .................. 14 5.4 Acquisitions of shares and Takeover Offer ................................................................. 14 5.5 SinnerSchrader-Shares currently held by the Bidder or by persons acting in concert with the Bidder or their subsidiaries; attribution of voting rights and financial instruments with respect to SinnerSchrader-Shares .................................................... 15 5.6 Information about securities acquisitions of the Bidder .............................................. 15 6. Description of SinnerSchrader Aktiengesellschaft .............................................................. 16 6.1 Legal basis and capital structure.................................................................................. 16 6.2 Domination and profit and loss transfer agreement..................................................... 16 2 Non-binding English convenience translation 6.3 Overview of the business activities of the SinnerSchrader Group .............................. 17 6.4 Boards .......................................................................................................................... 18 6.5 Persons acting in concert with the Company .............................................................. 18 6.6 Information on the statements of the Company's management board and supervisory board ............................................................................................................................ 18 7. Background of the Delisting Acquisition Offer as well as intentions of the Bidder and the Bidder Parent Companies ..................................................................................................... 19 7.1 Economic and strategic background of the Delisting Acquisition Offer and the Delisting ...................................................................................................................... 19 7.2 Delisting ...................................................................................................................... 19 7.3 Intentions of the Bidder and the Bidder Parent Companies ........................................ 20 8. Explanation regarding fairness of Offer Price .................................................................... 21 8.1 Statutory minimum Offer Price ................................................................................... 21 8.2 The Offer Price ............................................................................................................ 22 8.3 Economic fairness of the Offer Price .......................................................................... 22 9. Official approvals and proceedings ...................................................................................... 22 10. Conditions ............................................................................................................................... 23 11. Acceptance and settlement of the Delisting Acquisition Offer for SinnerSchrader-Shares23 11.1 Central Settlement Agent ............................................................................................ 23 11.2 Declaration of acceptance and re-booking .................................................................. 23 11.3 Further declarations and assurances of SinnerSchrader-Shareholders in connection with the acceptance of the Delisting Acquisition Offer .............................................. 23 11.4 Legal consequences of acceptance .............................................................................. 25 11.5 Settlement of acceptances of the Delisting Acquisition Offer .................................... 25 11.6 Costs and charges ........................................................................................................ 25 11.7 Stock exchange trading with Tendered SinnerSchrader-Shares .................................. 26 12. Financing of the Delisting Acquisition Offer ....................................................................... 26 12.1 Maximum consideration .............................................................................................. 26 12.2 Financing measures ..................................................................................................... 26 12.3 Financing confirmation ............................................................................................... 26 13. Expected consequences of a successful Delisting Acquisition Offer on the assets, financial condition, and results of operations of the Bidder and of Accenture plc .......................... 26 13.1 Status quo and assumptions ......................................................................................... 26 13.2 Consequences on the individual financial statements of the Bidder ........................... 28 3 Non-binding English convenience translation 13.3 Consequences on the assets, financial condition, and results of operation of Accenture plc ................................................................................................................................ 29 14. Possible consequences for SinnerSchrader-Shareholders that do not accept the Delisting Acquisition Offer ...................................................................................................................