The “General Engagement Terms for Wirtschaftsprüfer and Wirtschaftsprüfungsgesellschaften [German Public Auditors and Public Audit Firms]” dated January relations with third parties in the context of this engagement (http://www.ey.com/Publication/vwLUAssets/EYidw-aab-2017-en/$FILE/EY-idw-aab-2017-en.pdf).