The following remuneration for current and former members of the board of directors, the executive board and the board of advisors or for their close associates is not permitted:
- severance payments that are contractually agreed or provided for in the articles of association; remuneration that is due until the termination of the contracts does not constitute a severance payment;
- compensation related to a ban on competition that exceeds the averageremuneration for the last three financial years, or compensation related to a ban on competition that is not justified on business grounds;
- remuneration paid on conditions other than the customary market conditions connected with a previous activity as a corporate body of the company;
- joining bonuses that do not compensate for a verifiable financial disadvantage;
- remuneration paid in advance;
- commission paid for taking over or transferring undertakings or parts thereof;
- loans, credit facilities, pension benefits other than occupational pensions and performance-related remuneration not provided for in principle in the articles of association;
- the allocation of equity securities or conversion and option rights not provided for in principle in the articles of association.