Praktiker Bau- und Heimwerkmärkte Holding AG, Kirkel

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The closing date, i.e. the date on which the corporate merger was considered to have been completed
in accordance with the terms of the purchase agreement was January 31, 2007.
The total costs of purchase were € 275.271 m, broken down as follows:
Purchase price: € 270.968 m
Ancillary purchase costs: € 4.303 m
The ancillary purchase costs include – among others – the costs incurred for external consulting services.
The purchase price was settled in cash on January 31, 2007.
Following the withdrawal of the general partner of PSK 2 KG and MBE 2 KG as of February 1, 2007,
the assets and liabilities of both companies were transferred to the company under review in its capacity
as their only remaining shareholder. The limited partner shares in Max Bahr Holzhandlung GmbH &
Co. KG were capitalized by the reporting company as stakes in associated companies (€ 215.206 m),
the variable capital accounts of which were reported as receivables from associated companies
(€ 60.065 m).
The property holdings of Max Bahr Group, which were concentrated in the property company Max
Bahr Holzhandlung GmbH & Co. KG, were purchased by a foreign financial investor. The property
holdings concerned were invested in two newly established limited partnerships: Moor Park MB OHG
& Co. MBE KG, Oststeinbeck and Moor Park MB OHG & Co. PSK KG, Norderfriedrichskoog. In the
former, Praktiker Grundstücksbeteiligungsgesellschaft mbH has held a stake worth € 2.457 m
(equates to a share of 19.96 % in equity) since January 31, 2007 and in the latter a stake worth €
13.922 m (also equates to a share of 19.96 % in equity) since January 31, 2007.
In July 2007 these properties were sold. This sale resulted in gains of disposal of € 6.841 m in the period
under review, attributable to Praktiker Grundstücksbeteiligungs-GmbH.