Christian Willing

As CFO I am steering the decarbonisation of the German Infrastructure Business (District Heating, City concepts, B2B Solutions) from financial perspective in line a sustainability strategy (ESG requirements and EU taxonomie). Besides I have the accountability for a restructuring process to reduce 30% of controllable costs including workers council negotiations. Overall, I am responsible for Finance Functions, HR, Legal/ Compliance, IT/Digital Transformation.

Leading a team of 60 people, I was responsible for Controlling, Accounting, Treasury, Tax, M&A, Procurement and Facility Management. Steering the company from financial and business perspective my main focus was to ensure the digital transformation of the company, the implementation of a customer value based steering concept and a successful implementation of an efficiency program. Within my 2 years assignment the company has more than doubled its result.

Heading one M&A deaprtment I had the overall responsibility for acquisitions and disposals for the E.ON Group. In the last 6 years I successfully closed 15 projects (> 6 bn €): - Disposal of E.ON Spain (2.5 bn €), disposal of 3 electricity/gas distribution companies - Formation of two joint ventures for offshore wind projects - Successful acquisition of a transcontinental gas pipeline and two retail companies - Acquisitions and disposals of start-ups

- Accountable for Finance, Accounting, Tax, Controlling - Monthly and year-end accounts of E.ON Spain and its subsidiaries (IFRS / Local GAAP) - Regular management reporting, preparation of business plan - Implementation of efficient tax strategy - Long and short-term financing - Overall disposal process of E.ON Spain: Preparation of company to operate on a stand alone basis

With a team of 25 people I developed a concept to implement a group wide shared reporting centre with the relevant IT landscape. The concept was approved by the E.ON Board, discussed and agreed with over 10 business units boards around the world.

With a team of 20 people I conducted a group wide analysis of finance processes (Controlling, Accounting, Finance, Tax). The outcome and measures (e.g. set up of shared service center) were used as basis for E.ON wide cost reduction program. Me and my team worked in 12 countries to discuss the approach, outcome and measures with unit CFOs.

I was responsible for the departments Planning and Controlling, Asset and Risk Management, Internal Control and reported directly to the CFO: - Reporting and mid-term planning; Liquidity planning and Cash Flow reporting - Cost reduction programm - Analysis of investment projects, impairment test, CAPEX controlling - Credit / commodity risk management

- On site analysis of Brazilian electricity market; political, legal and financial environment - Competitor and entry option analysis, chances & risk analysis

I was responsible for the financial integration of the Spanish assets into the E.ON Group: Purchase price allocation; Adjustment of accounting, controlling and finance processes; Mid Term Planning, Cash Flow reporting, tax optimization

- Enterprise valuations of acquisition targets (DCF, DDM, Trading / Transaction Multiple), WACC analysis - Reporting of business units performance to E.ON SE board: Analysis of forecasts, chances and risks analysis - Analysis of mid-term planning of business units: Summary and preparation for E.ON board meetings, analysis of results, identification of chances & risks - Working with SAP SEM, BI