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Sarbanes-Oxley Act


As a German company which is listed on the New York Stock Exchange, E.ON and, as its subsidiary, Viterra are subject to the regulations of the Sarbanes-Oxley Act of 2002 (SOX). Among other things, this Act obliges companies to maintain an internal control system for accounting, to assess the effectiveness of the systems and to have the correctness of the annual and monthly reports certified. SOX was enacted by the US legislature in 2002 as a result of the scandals surrounding the financial statements and the collapse of some companies. It is the most significant change in the US Securities Acts since 1933/34. The Act applies to all companies which are listed on the New York Stock Exchange.