MEMORIA DESCRIPTIVA DE ARQUITECTURA

All other Segments Sum Segments Consolidation CGM Group 2014

Jan – Dec Jan – Dec2013 Jan – Dec2014 Jan – Dec2013 Jan – Dec2014 Jan – Dec2013 Jan – Dec2014 Jan – Dec2013

-83 265 515,104 459,555 0 0 515,104 459,555 3,022 417 26,209 25,549 -26,209 -25,549 0 0 2,939 682 541,313 485,104 -26,209 -25,549 515,104 459,555 12 12 332,083 302,578 0 0 332,083 302,578 4,836 6,942 9,202 9,651 0 0 9,202 9,651 5,500 1,414 18,330 5,817 -5,609 -3,304 12,721 2,512 -110 -6,525 -115,290 -101,454 16,058 22,102 -99,232 -79,352 -9,221 -5,676 -233,028 -202,638 -14,784 -12,304 -247,811 -214,942 -14,604 -3,147 -106,967 -86,485 13,663 6,836 -93,304 -79,649 -10,661 -6,309 113,561 109,996 -16,881 -12,220 96,680 97,776 22.0% 23.9% 18.8% 21.3% -7,809 -7,373 -34,972 -33,575 53,899 56,828 19 -20 12,981 4,318 -22,444 -25,918 44,455 35,208 -20,402 -13,033 -20 -457 24,033 21,718 4.7% 4.7% 55,986 51,663

CER CEE NER SER EUR ‘000 2014 2013 2014 2013 2014 2013 2014 2013

Sales revenues 247,847 220,856 92,933 87,879 88,441 84,797 68,838 38,858 Non-current assets 181,021 164,700 65,147 68,018 131,892 135,750 87,972 53,508 The CER (Central Europe region) region comprises the domestic market only (Germany).

USC Total All other regions Consolidation CGM Group 2014 2013 2014 2013 2014 2013 2014 2013 2014 2013

33,676 36,779 531,735 469,170 1,639 1,599 -18,270 -11,214 515,104 459,555

We certify that, to the best of our knowledge based on applicable accounting policies, the financial statements give a true and fair view of the Group’s actual assets, financial situation and earnings. We furthermore certify that the Group management report gives a true and fair view of the business activities including the annual results and the condition of the Group, and that the material opportunities and risks for future development are explained.

Koblenz, 17 March 2015

CompuGroup Medical Aktiengesellschaft The Management Board

We have audited the consolidated financial statements prepared by the CompuGroup Medical Ak-tiengesellschaft, Koblenz, comprising the statement of financial position, the income statement, statement of comprehensive income, statement of changes in equity, cash flow statement and the notes to the consolidated financial statements, together with the group management report, which is combined with the management report of the parent Company, for the business year from January 1 to December 31, 2014. The preparation of the consolidated financial statements and the combined management report in accordance with the IFRSs, as adopted by the EU, and the additional requirements of German commercial law pursuant to § (Article) 315a Abs. (paragraph) 1 HGB (“Handelsgesetzbuch”: German Commercial Code) is the responsibility of the parent Company’s Board of Managing Directors. Our responsibility is to express an opinion on the consolidated financial statements and on the combined management report based on our audit.

We conducted our audit of the consolidated financial statements in accordance with § 317 HGB and German generally accepted standards for the audit of financial statements promulgated by the In-stitut der Wirtschaftsprüfer (Institute of Public Auditors in Germany) (IDW). Those standards require that we plan and perform the audit such that misstatements materially affecting the presentation of the net assets, financial position and results of operations in the consolidated financial statements in accordance with the applicable financial reporting framework and in the combined management report are detected with reasonable assurance. Knowledge of the business activities and the economic and legal environment of the Group and expectations as to possible misstatements are taken into account in the determination of audit procedures. The effectiveness of the accounting-related internal control system and the evidence supporting the disclosures in the consolidated financial statements and the combined management report are examined primarily on a test basis within the framework of the audit. The audit includes assessing the annual financial statements of those entities included in consolidation, the determination of the entities to be included in consolidation, the accounting and consolidation principles used and significant estimates made by the Company’s Board of Managing Directors, as well as evaluating the overall presentation of the consolidated financial statements and the combined management report. We believe that our audit provides a reasonable basis for our opinion.

Our audit has not led to any reservations.

In our opinion based on the findings of our audit the consolidated financial statements comply with the IFRSs as adopted by the EU and the additional requirements of German commercial law pursuant to § 315a Abs. 1 HGB and give a true and fair view of the net assets, financial position and results of operations of the Group in accordance with these requirements. The combined management report is consistent with the consolidated financial statements and as a whole provides a suitable view of the Group’s position and suitably presents the opportunities and risks of future development.

Frankfurt am Main, March 17, 2015 PricewaterhouseCoopers

Aktiengesellschaft

Wirtschaftsprüfungsgesellschaft

Jürgen Lehnus ppa. Christopher Schlig

Wirtschaftsprüfer Wirtschaftsprüfer (German Public Auditor) (German Public Auditor)

The CompuGroup Medical share is listed on the Frankfurt Stock Exchange, Prime Standard, under the ticker COP (FRA: COP). The shares are traded inter alia through the world-wide electronic trading system XETRA. As at 31 December 2014, there were 53.2 million shares outstanding, each with a calculated value of EUR 1.00.

Key data per share

2014 2013 2012 Year-end price € 19.90 18.34 14.65 Year high € 21.65 20.11 15.62 Year low € 16.86 14.01 8.15 Year average € 19.18 17.64 11.88 Yearly trade €m 119.2 150.6 63.4 Shares m 6.2 8.6 5.3 Number of shares Shares m 53.2 53.2 53.2 Market capitalization €m 1,059.1 976.0 779.7 Earnings per share € 0.53 0.48 0.62 Dividend per share € 0.352 _{0.35 0.35}

Dividend payout €m 17.42,4 _17.44 _17.4

Dividend yield % 1.761,2 _1.911 _2.391

1) as of 31.12.

2) Subject to Annual General Meeting approval. 3) related to net income of CGM AG.

4) as of date of approval of 2014 financial statements.

Share development

The CGM share began 2014 with a share price of EUR 18.41. The high for the year was reached on 1 December 2014 with EUR 21.65. The share ended 2014 at EUR 19.90. This represents an increase of 8 percent, bringing the total market capitalization up EUR 83 million to a total of EUR 1.1 billion at the end of the year 2014.

The yearly trading volume reached 6.2 million in 2014. The average daily trading volume in 2014 was approx. 25,000 shares (previous year: approx. 34,000).

The share price development during 2014 can be seen below:

15 16 17 18 19 20 21 22 23 24 25

January February March April May June July August September October November December DAX

Dividend

In the 2014 financial year EUR 17.4 million were paid out corresponding to a dividend per share of EUR 0.35. In 2015, the Management and Supervisory Board will propose the payment of a dividend of EUR 0.35 per share to the Annual General Meeting held on 20 May 2015. Subject to the shareholder’s approval, the dividend amount would total EUR 17.4. Based on the 2014 closing share price (EUR 19.90), this would equate to a dividend yield of 1.76 percent.

Share data

Listing Börse Frankfurt, Germany, Prime Standard ISIN DE0005437305

WKN 543730 Xetra Trading Parameters Symbol COP

The Management Board and the Supervisory Board of CompuGroup Medical AG identify with the objectives of the German Corporate Governance Code of promoting responsible and transparent management and control oriented to a sustainable increase in shareholder value.

Investors and capital market participants are to be provided consistent, timely and precise information simultaneously. CompuGroup Medical, as an international company with investors across the globe, publishes all news and press releases in English as well as German. The Investor Relations section of the company’s corporate website www.cgm.com is an important tool containing up-to-date information on the company’s financial performance and stock market information. User may also find financial reports, an updated financial calendar, detailed company information and other important data for the financial markets. In conjunction with the release of its interim and full year financial results, CGM gives public presentations to investors, analysts and press.

During the year, CompuGroup Medical held numerous physical meetings and phone calls with German and international investors and analysts and participated in international capital market conferences and roadshows in Europa and the USA. CGM also held telephone conferences and analyst meetings when publishing quarterly results. For the first time, CGM held an investor and analyst conference at its company headquarter in Koblenz. The presentations covered the most important growth topics in the Group currently, specifically growth initiatives in the HCS segment and the opportunities around the eGK and Telematics Infrastructure in Germany.

At the end of the year, the number of analysts that regularly follow CompuGroup Medical amounted to eight, all of them based in Germany. With four buy, one neutral and three hold recommendations, the analysts presented a positive view of the CompuGroup Medical share. The forecast price targets ranged from EUR 18.50 to EUR 24.00 at the end of 2014.

Date Event

31 March 2015 Annual Report 2014 07 May 2015 Interim Report Q1 2015

20 May 2015 Annual General Shareholder Meeting, Koblenz 06 August 2015 Interim Report Q2 2015

09 October 2015 Analysten Conference 05 November 2015 Interim Report Q3 2015

Published by CompuGroup Medical AG Maria Trost 21 56070 Koblenz Germany Phone +49 261 8000-0 www.cgm.com

Represented by the Management Board

Frank Gotthardt (Chairman), Uwe Eibich, Christian B. Teig

Chairman of the Supervisory Board

Dr. Klaus Esser

Registered office

Koblenz, commercial register number HRB 4358

VAT identification number

DE 114 134699

Investor Relations:

Christian B. Teig, CFO Phone +49 261 8000-6200 E-mail: [email protected]

Concept & Design: