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YOC AG Annual Report 2010

Apr 29, 2011

497_10-k_2011-04-29_a0180499-dfb0-431d-8014-77c1a169bd49.pdf

Annual Report

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MOBILE TECHNOLOGY and'MEDIA

The'YOC'Group'has'a'clear'focus'on'mobile'technology'and'media.'The'future'of'the'mobile'market' will'be'determined'by'innovative'media'solutions'and'scalable,'highHperformance'technologies'and' products.'YOC'will'continue'to'expand'and'play'a'significant'role'in'that'global'market'by'developing' cuttingHedge'products'and'platforms'for'the'mobile'Internet'and'advertising'industry.'A'keen perception'of'market'needs,'profound'mobile'knowHhow'and'a'highly'motivated'and'experienced' team'make'accomplishing'this'goal'that'much'easier.

Our'clients'rely'on'our'technology,'our'products'and'our'passion'for'mobile'technology.

2010\$ANNUAL\$REPORT yoc\$ group

YOC'Group'overview

(in\$EUR\$thousand) 2010 2009 Change Change\$in\$%
Revenue\$and\$earnings
Total'revenue 30,453 26,123 4,330 17%
Germany 21,544 21,095 449 2%
Other'countries 8,909 5,028 3,881 77%
Mobile'Marketing'segment 22,214 17,500 4,714 27%
Affiliate'Marketing'segment 6,704 6,540 164 3%
Mobile'B2C'Services'segment 1,535' 2,083' 548' H26%
Total 31,883 27,063 4,820 18%
EBITDA 2,819 1,025 1,794 175%
EBITDA'margin'(in'%) 9% 4% n/a n/a
Adjusted'EBITDA 2819 1,828 991 54%
Adjusted'EBITDA'margin'(in'%) 9% 7% n/a n/a
EBITA*1 2,062 645 1.417 220%
AfterHtax'earnings 671 H143 814 569%
Earnings'per'share'(diluted'in'EUR) 0.36 H0.08 0.44 550%
Earnings'per'share'(basic'in'EUR) 0.39 H0.08 0.47 588%
Balance\$sheet\$and\$cash\$flow\$statement
Balance'sheet'total 33,288 28,968 4,320 15%
Equity'ratio'(in'%) 52% 41% n/a n/a
Cash'and'cash'equivalents 5,175 2,825 2,350 83%
Operating'cash'flow 1,593 2,502 H909 H36%
Employees
Average'number'of'employees*2 180 159 21 13%
Number'of'employees'at'year'end 187 173 14 8%
Total'output'per'employee'(in'EUR 177 170 7 4%
thousand)

1 EBIT'before amortisation'due'to'purchase'price'allocations'(EBIT'adjusted'to'eliminate'amortisation'due'to'company' acquisitions)

2 On'the'basis'of'permanent'employees

Where'rounded'amounts'and'indicators'are'used,'differences'may'occur'due'to commercial'rounding.'

To\$Our\$Shareholders

Letter'to'Shareholders
The'Management'Board
Dialogue'with'the'Management'Board
Report'of'the'Supervisory'Board
Corporate'Governance
The'Share 20

The\$YOC\$Group

Company'structure 25
Operations 26
Presence'in'Europe 31
Strategy 32

Technologies &\$Products

Mobile'Marketing 38
Mobile'Internet 42
Mobile'Advertising 45
Affiliate'Marketing 48

To'Our'Shareholders

Letter'to'Shareholders 7
The'Management'Board 9
Dialogue'with'the'Management'Board 8
Report'of'the'Supervisory'Board 10
Corporate'Governance 12
The'Share 20

OUR' TECHNOLOGY' PLATFORM' ENABLES' US' TO' DELIVER' BILLIONS'OF'MOBILE' PAGE' IMPRESSIONS' EVERY' MONTH

Letter'to'shareholders

Dear'Shareholders,

We'are'sure'about'two'things:'firstly,'that'the'future'lies'in'mobile'browsers,'and'secondly,'that'the'advertising'budgets' invested'in'mobile'channels'will'exceed'online'budgets'in'the'medium'rather'than'the'long'term.'This'was'our'hope'and' expectation when'we'launched'our'business ten'years'ago.'Now,'it'is'reality.

This'development'is'shaped'above'all'by'the'ever'greater'diversity'of'mobile Internet'devices'and'the'increasing' fragmentation'of'app'stores.'Publishers'and'advertisers, which'early'this'year'were'still'focussing'primarily'on'native' applications, can'no'longer'exploit'the'full'reach of'the'mobile'Internet'with'just'one'mobile'presence.'The'development'of' native'applications'for'each'individual'platform'and'each'individual'device'is'not'a'viable'alternative,'as'it'is'far'too'cost'and' timeHintensive.'BrowserHbased'products, on'the'other'hand, can'be'used'for'any'platform'or'device,'embody'the'founding' philosophy'of'the'Internet'and'offer'publishers'both'independence'and'flexibility.'This'is clearly'the'sector'of'the'future.

In'the'light'of'unique'targeting'options,'locationHbased'services,'new'devices'and'innovative,'interactive,'multimedia' advertising'formats'possible'with'mobile'marketing,'the'mobile'segment'is'set'to'increasingly'draw'the'major'budgets'once' invested'in'conventional'and'online'publicity.

Our'2010'financial'year'was'therefore'one'of'strategic'focussing.'Concentration on'mobile'technology'and'media'is'enabling us'to'harness'the'two'market'developments'outlined'above'and'make'optimal'use'of'the'resulting'requirements.'The'key' element'of'this'strategy'is'the'continuous'development'of'innovative'standardised'products'for'the'four'product'areas' mobile'marketing,'mobile'Internet,'mobile'advertising'and'affiliate'marketing.'We'were'able'to'continue'creating'the' required'technological'and'structural'basis'for'our'company's'product'focus'during'the'last'financial'year.

In'quantitative'terms,'the'company'met'the'growth'prognoses.'YOC'Group'revenue rose'17%'during'the'2010'financial'year' to EUR 30.5'million'(2009:'EUR 26.1'million).'EBITDA'was'EUR 2.8'million'(2009:'EUR 1.0'million)'– an'increase'of'around' 175%'compared'to'the'previous'year.

Extremely'positive'developments'were'also'to'be'seen'in'international'YOC Group'business'in'the'2010'financial'year.' Revenue'from'abroad'as'a'percentage'of'total'revenue'rose'from'19%'in'the previous'year'to'as'much'as'29%.

Among'the'most'important'product'developments'in'the'2010'financial'year'were'the'mobile'media'product'YOC'Ad'Plus' and'the'browserHbased'mobile'technology'product'YOC Smart'Web'App.'Both'are'innovative'developments'unique'on'the' international'market.'They'are'the'ideal'addition'to'our'product'portfolio.

We'also'extended'our'mobile'advertising'range'at'the'start'of'the'2010'financial'year,'adding'a'performance'and'reach' network'based'on'a'global selfHservice'technology'platform.'The'platform'brings'together'advertisers'and'publishers'on'the' mobile'Internet'with'a'variable'price'system'and'operates'on'a'global'basis.

We'also'continued'to'develop'our'basic'technologies'and'products,'delivering'new'versions'of'the'two'key'technologies'for' YOC'Group'operations,'FIT'and'AdServing,'with'even'better'performance.

More'customers'than'ever'before'used'our'products'and'platforms'in'the'2010'financial'year.'New'customers'included' brands'and'companies'such'as'Procter'&'Gamble,'Cosmos'Direkt,'VHV,'Ergo'Direkt,'Swiss'Airlines,'Campari,'Sony,' BlackBerry,'Haymarket,'Waitrose,'Audi,'Herold.at,'The'Sunday'Times'and'Grupo'Vocento.

We'also'strengthened ties'to'existing'customers'such'as'CocaHCola,'Opel,'HP,'Ford,'SAP,'MercedesHBenz,'Kraft'Foods'and' Deutsche'Post'thanks'to'our'products'and'platforms.

Outlook\$for\$the\$2011 financial\$year

Our'goal is'to'become'the'leading'global'provider'of'mobile'technology'and'media, and'we'have'laid'the'necessary'strategic' and'structural'groundwork'for'this'development'over'the'past'few'years. Our'technological'platforms'and'products'are' designed'precisely'for'the'two'market'developments'I'outlined'at'the'beginning'and'they'promise'great'scaling and'growth potential.

The'focus'for'the'2011'financial'year'will'be'targeted'investment'in'product'development'and'international'sales.'This' means'we'will'be'continually'reinvesting'profits'from'the'increasing'scaling'in'2011.'Investments'in'further'growth' segments'is'part'of'our'clear'strategy in'order to'realise'our'vision.

We'would'like'to'thank'all'shareholders'and'business'partners'for'working'with'us.'We'are'extremely'optimistic'about'the' future'and'look'forward'to'continuing'to'work'with'you.

Kind'regards,

<>

Dirk'Kraus,'CEO'of YOC'AG

The'Management'Board

<>

►The'YOC'AG Management'Board:'Jan'Webering,'Dirk'Kraus'and Alex'Sutter

Jan\$Webering,'COO'of YOC'AG

"The%key%element%of%our%growth%strategy%for%the%next%few%years%is%the%development%of%innovative%standardised%products%on% the%basis%of%our%leading%technology%platform.%We%laid%the%necessary%content%and%structural%foundation%for%this%in%the%2010% financial%year.%With%the%launch%of%the%mobile%performance%network%ubiyoo,%the%media%product%YOC%Ad%Plus%and%the% technology%product%YOC%Smart%Web%App,%we%have%added%strong%new%elements%to%our%product%portfolio%which%are%unique%on% the%international%market."

Dirk\$Kraus,'CEO'of YOC'AG

"We%set%a%clear%course%for%further%scaling%and%therefore%also%efficient%growth%with%our focus%on%mobile%technology%and%media% in%the%2010%financial%year.%This%will%enable%us%to%further%strengthen our%leading%position%in%Europe%this%year."

Alex\$Sutter,'CSO'of'YOC'AG

"The%2010%business%year%saw%more%customers%than%ever%before%opt%for%our%platforms,%impressed%with%our%new%technological products.%Demand%also%rose%sharply%in%the%media%segment%thanks%to%our%broad%range%with%the%three%calculation%models% premium,%reach and%performance.%This%further%consolidated%our%position%as%a%leading%mobile%technology%and%media%provider% and%enabled%us%to%benefit%even%more%from%market%growth."

Dialogue'with'the'Management'Board

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The\$ mobile\$ marketing\$ market\$ is\$ continuing\$ to\$ grow.\$ What\$do\$you\$see\$as\$ the\$key\$developments\$of\$ the\$past\$ year?

Two'major'developments'affected the'mobile'marketing' market' in' the' 2010' financial' year.' First' of' all,' mobile' marketing' gained' enormous' momentum.' A' defining' feature' of' mobile' media' has always' been' the unique' targeting' potential which' can'minimise' wastage like' no other' channel;' however,' the' advertising' industry' only' began'last'year'to'give'this'USP'the'attention'it'deserves:' its' benefits' became' fully' apparent in combination' with' other' factors.' Such' factors' include' new' devices' such'as' the' iPad,' the' increasing' number' of' mobile' advertising' formats and'the'growing'range'of'innovative'rich'media' advertising' formats. The' second' development' was' on' the' mobile' Internet.' Demand' for' native' applications' dominated' in' the' first' six'months' of' the' year,' but' then' slowly'fell'in'the face'of'app'store'fragmentation'and'the' great'diversity'of devices.'Publishers'and'advertisers'are' now'increasingly'turning'to'the'mobile'browser,'in'other' words' mobile' portals' or' web' applications' such' as' the' YOC'Smart'Web'App, to'be'able'to'exploit the'full'reach' of' the' mobile' Internet.' In' short,' the' best' app' is' the' browser.

How\$ has\$ the\$ YOC\$ Group\$ positioned\$ itself\$ in\$ this\$ context?

We'further'consolidated'our'strategic'focus'on'the'fields' of' mobile' technology' and' media' during' the' 2010' financial'year.'We'have'therefore'anticipated'the'market' developments' mentioned' before' and' can' now' make' optimal'use'of' the' requirements' they'create.'Our focus' has' also' sharpened' our' company' profile.' Business' segments'which'cannot'be'integrated'into' the strategy,' for' example' the' mobile' B2C' business,' are' no' longer' a' focus. That'is'why'we'have'been'reporting'to'the'capital' market'on'the'two'segments'mobile'technology'(mobile' marketing' and' mobile' Internet) and media (mobile advertising' and affiliate marketing)' since' 01' January' 2011. We' can' now' ensure' greater' reporting' transparency' and' present' a' clearer' business' model' to' the'capital'market.

Scaling\$ is\$ a\$ decisive\$ growth\$ factor\$ for\$ the\$ YOC\$ Group.\$ How\$are\$you\$fostering\$it?

Our' technologies' are' the' foundations' on' which' our' business' stands.' Technologies' are' the' basis' for' developing' the' products' and' platforms' for' our' company's' four' product' segments.' We' have' been' successfully' and' continuously' standardising' these' products' for' several' years.' We' now' no' longer' develop' any'individual'solutions, relying'instead'on'our'platforms' and'diverse'product'portfolio' for'dealing'with'customer' requests.' Licences' create permanent' customer' ties.' Continuous' development' of' our' basic' technologies' enables ever' better' platform' and' product' performance' and' therefore also' drives' forward' our' business' scaling.' Partner' marketing' through' our' software' subsidiary' Sevenval GmbH is' another' decisive' factor' in' continued' scaling.' Overall,' we' are' currently' in' a' better' technological'and'strategic'position'than'ever'before.

How\$did\$ the\$mobile\$advertising\$ segment\$ develop over\$ the\$past\$financial\$year?

The' mobile' advertising' product' segment' saw' the' strongest' growth' of' all' company' segments' in' 2010,' a' development' caused' by' two' factors:' our' extremely' broad' range' of' international' advertising' environments' and'the'regular launch'of'innovative'advertising'formats' such' as' YOC' Ad' Plus.' What' is' more,' not' only' is' the' number' of' new,' highHperformance' mobile' devices'H for' example' the' iPad' – growing' exponentially,' so' is' their' ability'to'display'multimedia'web'content.'Advertising'on' mobile' phone' displays' is' now' part' and' parcel' of' the' media'mix'used'by'advertisers'and'their'agencies.

YOC\$has\$sites\$in\$five\$different\$countries.\$How\$important\$ is\$that\$to\$your\$international\$business?

29%'of'total'revenue in'the'2010'financial'year'was'from' outside' Germany' – up' from' just' 19%' in' the' previous' year.'We' have' sites' in'Germany,' Austria,' the'UK,' Spain' and' France;' this' makes' us the' only' mobile' technology' and' media' provider' present' in all' relevant European' markets. Our' acquisition' of' the' French' company' MobilADdict in' March' of' this' year' complemented' our' panHEuropean'strategy.'We'will'continue' to'pursue'YOC' Group' internationalisation this' year' through' both' our' own' activities' and' partner' marketing.' Part' of' this' strategy' is' the' launch' of' business' on' the' US' market' which'got'underway'in'the'first'quarter'of'2011.

Have\$customers\$and\$their\$requirements\$changed?

What' is' most' important' to' our' customers' is' the' reliability' and' security' of' our' platforms' and' products.' Customers'expect'a'highHquality'technology product'and' its' smooth' implementation.' Mobile technology is' no' longer' simply' a' niche' product' for' a' small' customer' group.' The' advertising' industry,' service' providers,' publishers,' media' organisations' and' eHcommerce' providers' have' recognised' the' relevance' and' the' benefits'of'the'mobile'channel,'and'there'is'now'a'crossH sector'move'towards'communication'via'mobile'devices.'

Last'year,'we' recorded' the'largest' number' of' customer' acquisitions' in' our' history, including' many' companies' and'brands'whose'presence'in' the'mobile'device'sector' would' have' been' unthinkable' just' a' few' years' ago.' Examples' include' the' longHestablished' firm' Miele' and' insurer'VHV'Versicherung.

What\$market\$developments\$will\$determine the\$current year?

We' are' seeing' a' clear' move' from' informationHbased' towards' transactionHbased' services' on' the' mobile' Internet,' a' trend' set' to' continue' this year.' The' new,' highHperformance'devices,'faster'data'transmission'rates' and'flat'rates'for'mobile'Internet'offer'a'basis'for'the'use of'mHcommerce.' Many' transactions' are' already' carried' out'on'mobile'phones.'Mobile'banking'will'also'continue' to' grow.' Essential' to' transfers' or' payments' on' the' mobile' Internet' is' a' technology' which' meets' the' strict' security'requirements'for'such'applications. The'key USP' of' YOC' Mobile' Banking' technology' is' the' option' not' simply' to' use the' software' as' a' service,' but' rather' to' incorporate it' within' financial' institutions' IT systems. This' development' ought' to' bring' a' boom' in' mobile' affiliate' marketing' in' addition' to' the' strong' overall' growth' in' mobile' advertising.' Mapvertising' should' also' become' far' more' important' this' year' as' advertisers' exploit one'of'the'greatest'benefits'of'the'mobile'device.

What\$does\$the\$future\$hold\$for\$the\$YOC\$Group?

We'aim'to'become'the'leading'global'provider of'mobile' technology'and'media,'and'our' focus'on' the' two'highly' scalable' and' rapidly' growing' segments' of' mobile' technology' and' media' has' created' a' firm' basis' for' success.' We' shall' be' reinvesting' in' greater' internationalisation' and' product' development' throughout' the' year' to' lay' the' foundations' for' further' growth.' We' believe' we' can' achieve' our' target' in' the' medium' term' if' we' continuously' develop' our' strategic' position.

Report'from'the'Supervisory'Board

The Supervisory'Board carried'out'the'duties'incumbent' upon' it' under law,' the' articles' of' association' and' the' company' rules' of' procedure' during' the' period' under' review,' and' continuously' monitored' and' regularly' advised' the'Management'Board'on' the'management'of' the' company.' The' Supervisory' Board was' directly' involved' in' all' decisions' of' fundamental' importance' to' the' company.' In' keeping' with' its' obligations,' it' responded' to' the' position' of' the' company,' business' developments and' intended' corporate' policy' and' planning' in' regular' written' and' verbal' reports' to' the' Management' Board. The' chairman' of' the' Supervisory' Board and'his'deputies'were'also'in'regular'contact'with' the' Management' Board between' Supervisory' Board' meetings' and' kept' upHtoHdate' with' current' developments in' the' business' situations' and' significant' transactions'and'events.

After' scrutinising' the' documents' submitted' and' discussing' approval' in' detail,' the' Supervisory' Board decided' whether' to' approve' Management' Board decisions' and' measures' subject' to' Supervisory' Board approval'pursuant' to' the' law' or the' applicable' rules' of' procedure.

Alongside'a'wide'range'of'technical'issues'and'measures' subject'to'approval,'meetings also focussed'on'business' developments,' the' expansion' of' international' business' and' company' competitiveness.' Equal' attention' was' given to' shortHterm,' mediumHterm' and' longHterm' concerns.

Work\$of\$the\$Supervisory\$Board

The' Supervisory' Board held' six' ordinary' meetings' in' 2010' on' 22' February,' 15' April,' 26' April,' 15' June,' 11' August' and' 13' December' and' engaged' in' detailed' consultation with' the' Management' Board.' The' Supervisory' Board as' a' whole' was' moreover' in' close' communication'with'the'Management'Board throughout' the' year' and' was' kept' informed' by' the' latter' of' all' important' business' transactions. The' Supervisory' Board took' advantage' of' the' option' of' discussing issues' without' the' Management' Board.' All' Supervisory' Board meetings' in' 2010' were' plenary;' no' committees' were' established.

Major' focuses' of' the' Supervisory' Board in' the' 2010' financial'year'included the'launch'of' the' reach'network' ubiyoo, the' renaming' of' the' international' subsidiaries' and' the' capital' increase' implemented' in' December' 2010.' The' supervisory' body' also' advised' the' Management' Board on' these' matters' between' Supervisory'Board meetings.

At' its' meeting' of' 22' February' 2010,' the' Management' Board presented' the' preliminary' results' for' the' 2009' financial' year' and' current' developments' in' the' first' quarter'of'2010'to'the'Supervisory'Board

The' Supervisory' Board approved' the' proposed' agenda' for'the'2010'general'meeting'at'its'meeting'on'15'April,' at which'it'was'also'informed'that'Close'Brothers'Seydler' Bank' AG' would' be' replacing' Bankhaus' Sal. Oppenheim' as'the'YOC'AG'designated'sponsor'as'of'April'2010.

At' its' meeting' on' 26' April' 2010,' the' Supervisory' Board approved' the' annual' financial' statements for' the' 2009' financial' year' on' the' recommendation of' and' after' inH depth discussions with' the'auditor.'The'annual' financial' statements'were'thus'adopted.

Company'lawyers'and'the'Management'Board discussed' arrangements for' the 2010' general' meeting' with' the' Supervisory'Board at'the'meeting'of'15'June'2010.

Management'board'and'Supervisory'Board examined, at' the'meeting'on'11'August'2010, the'planned'changes'to' the' names' of' the' international' subsidiaries.' Bluestar Mobile Ltd. (UK) and MIAM S.L. (Spain)'were'renamed'in' the'third'quarter'of'2010'to YOC'Ltd.'and'YOC'Spain'S.L..' The' existing' YOC' Ltd.' was' renamed' YOC' Mobile' Advertising'Ltd.,'to'allow'the'mobile'advertising'business' to' be' offered' in' an' identical' structure' throughout' Europe. Business'for'the'reach'network'ubiyoo was'to'be' moved' from' Berlin to' London.' The' Supervisory' Board approved'the'planned'changes.

The' Supervisory' Board approved' the' planned' capital' increase' from' authorised' capital' (decision' of' the' 2010' general' meeting' pursuant' to' Section' 203' subsections' 1' and' 2' AktG [German' Stock' Corporation' Act]' in' conjunction' with' Section' 186' subsection' 3' sentence' 4' and'subsection'4'sentence'2'AktG)'at'its'meeting'on'13' December' 2010.' 137,000' shares' were' subsequently' placed' with' institutional' investors' in' Europe' at EUR 33.25'per'share.

The' capital' increase' raised the' number' of' company' shares'issued' from'1,750,000' to'1,887,000;'this'is'equal' to'an'increase'in'share'capital'from'1,750,000.00'EUR to 1,887,000.00'EUR.'Approval'of'the'YOC'Group'corporate' financial plan for' 2011' was' similarly' granted' by' the' Supervisory'Board at'its'meeting'on'13'December'2010.

Audit\$ of\$ the\$ annual\$ and\$ consolidated\$ financial\$ statements

The' annual' and' consolidated' financial' statements' and' the corresponding management' reports for' the' period' from'1' January' to'31'December'2010'were'audited'and' given' an' unqualified' audit' opinion' by' Ernst' &' Young' GmbH' Wirtschaftsprüfungsgesellschaft,' Berlin,' the' auditor' appointed' by' the' general' meeting' on' 16' June' 2010.' The' aforementioned' documents' were' submitted' to'all'members'of'the'Supervisory'Board as'soon'as'they' were'completed.

The' annual' and' consolidated' financial' statements' and' management' reports' were' discussed' in' depth' at' the' Supervisory' Board meeting' of 5' April' 2011' in' the' presence' of' the' auditor,' who'reported' in' detail' on' the' scope,' focuses' and' findings' of' his' audits.' There' was' no' reason' to' believe' that' the' auditor' had' any' conflict' of' interests.' The' Management' Board also' explained' the' annual' and' consolidated' financial' statement' at' this' meeting.

The'Supervisory'Board acknowledged'and'approved' the' findings' of' the' audits.' The' Supervisory' Board raised' no' objections' on' the' basis' of' its' own' observations' and' approved' the' annual' and' consolidated' financial' statements'of'YOC'AG'as'at'31'December'2010'on'5'April' 2011.' The' annual' financial' statement' was' therefore adopted'pursuant to'Section'172'AktG.

Corporate\$Governance

The'Supervisory'Board studied'the'details'of'the'German' Corporate' Governance' Code [Deutscher% Corporate% Governance% Kodex].' Information' on' corporate' governance'in'the'company'and'a'report'on'the'amount and'structure'of'remuneration'for'the'Supervisory'Board and'Management'Board can' be' found' on' pages' 15'and' 16' of' the' Annual' Report.' In' December' 2010,' the' Management'Board and'the'Supervisory'Board delivered' their'joint'declaration'of'conformity pursuant to Section' 161' AktG% and' made' this' declaration' permanently' accessible' on' the' company's' website. YOC' AG' largely' complies' with' the' recommendations' of' the' German' Corporate' Governance' Code.' The' declaration' of' conformity together' with' explanations' of deviations' from'the'recommendations'can'be'found'on'pages 17'to' 19'of'the'Annual'Report.

Changes\$ in\$ the\$ Supervisory\$ Board and\$ Management\$ Board

Supervisory' Board' member' Dr' Jürgen' Wolff left' the' company' on' 31' March' 2010.' Dr Arnold' Bahlmann' stepped' down' from' the' Supervisory' Board on' 30' June' 2010'and'Mr'Michael'Schwetje was'appointed'to'replace' him.

Thanks\$to\$the\$members\$of\$the\$Management\$Board and\$ all\$YOC\$AG\$staff

The' Supervisory' Board would' like' to' thank' the' Management' Board and' all' staff' of' YOC' AG' and' other' companies'in'the'group'for'their'great'commitment'over the'past' financial'year.'They'have'once'more'helped' to' make' it' a' successful' year' for' YOC' AG' and' continue' to' generate' positive' and' sustainable' development' prospects'for'YOC'AG'business.

Berlin,'April'2011

The'Supervisory'Board

Gerd'SchmitzHMorkramer Chairman

Corporate'Governance

YOC AG attaches great importance to corporate' governance:' corporate' governance' stands' for' the' responsible' and' longHterm' valueHdriven' management' and' control'of'our'company.'Efficient'cooperation'between'the' Management'Board and'Supervisory'Board,'respect'for'the' interests' of' the' shareholders' and' open' and' transparent' corporate' communications' are' key' aspects' of' good' and' responsible' company' management' and' corporate' governance.

The' Management' Board and' Supervisory' Board report' as' follows on'corporate'governance'at'YOC'AG:

YOC AG complies'with'the'Corporate'Governance'Principles' [Corporate Governance% –Grundsätze]' as' amended' on' 18' June'2009'/'26'May'2010'with'the'exception'of'Points 2.3.2, 3.8 subsections 2' and 3, 4.1.5, 4.2.3 subsection 5, 5.1.2 subsection 1 and 5.4.1 subsections' 2 and 3, 5.1.' 2 subsection' 2 sentence 3, 5.' 3.1, 5.' 3.' 2 and 5.' 3.' 3,' 5.4.1 subsection' 2 sentence 1, 5.4.3 sentence 3, 5.4.4, 5.4.6 subsection 1 sentence 3, 5.4.6' subsection' 2 and 7.1.' 2 sentence 4. The' Management' Board and the Supervisory' Board of YOC AG' have' adopted' the' declaration' of' conformity'to'the'Code'attached'to'the'end'of'this'report.'It' has' been' published' on' the' website of YOC AG at www.yoc.com (Investor Relations'section).

1.\$Shareholders\$and\$general\$meeting

YOC' AG' reports' to' its' shareholders' four' times' in' the' financial' year' on' business' developments' and' the' asset,' financial' position' and' results' of' operations' of' the' companies' in' the' Group.' Matters' upon' which' the' general' meeting' decides' include' the' allocation' of' earnings,' approval' of the' actions' of' the' Management' Board and' Supervisory' Board,' and' the' selection of' the' auditor.' Amendments' to' the' articles' of' association' and' corporate' actions'are'resolved'upon'by'the'general'meeting'alone'and' are'implemented'by'the'Management'Board.'Shareholders' may' submit' counterHmotions' to' resolutions' proposed' by' the'Management'Board or'Supervisory'Board and'challenge' decisions'of'the'general'meeting.

The' Management' Board makes' use' of electronic' communication channels,' in' particular' the' Internet,' to' facilitate'shareholder'access' to'information'on' the'general' meeting' and' allow' shareholders' to' vote' in' absentia,' for' example'by'appointing'a'proxy.

2.\$Management\$and\$control\$structure

As' required'under'the'German'Stock'Corporation'Act,'YOC AG has' a' dual' management' and' control' structure' comprising'a'Management'Board and'a'Supervisory'Board.' There' is' a' strict' separation' of' management' (Management' Board)' and' corporate' control' (Supervisory' Board)' within' this' dual' system.' It' is' not' legally' possible' to' sit' simultaneously' on' both' the' Management' Board and' the' Supervisory' Board.' Each' of' these' two' bodies' has' its' own' duties'and'responsibilities'which'are'clearly'defined'by'law.

2.1\$The\$Management\$Board

There' were' three' members' of' the' Management' Board in' 2010:

  • •'Dirk'Kraus,'CEO
  • •'Alex'Sutter,'CSO
  • •'Jan'Webering,'COO

The' Management' Board has' sole' responsibility' for' the' management' of' the' company' and' exercises' control' over' the' companies' in' the' Group.' It' has' a' duty' to' act' in' the' interests' of' the' company' and' increase' longHterm' shareholder' value.' It' is' responsible' for' defining' the' company's' strategic' direction' in' consultation' with' the' Supervisory'Board.

The' Management' Board works in' close' cooperation with' the' Supervisory' Board,' informing' the' latter' regularly,' promptly' and' in' detail' of' all' issues' relevant' to' overall' strategy,' strategy' implementation,' planning, business development,' financial' position' and' earnings,' compliance' and'corporate'risk.

The'Management' Board is' responsible' for'drawing' up' the' quarterly' reports' and halfHyearly and' annual' financial' statements of' YOC AG and' the' consolidated' financial' statements.'It'ensures compliance'with'statutory'provisions' and'appropriate'risk'management'within'the'company.

2.2\$The\$Supervisory\$Board

In'accordance'with'Section'96,'subsection'1,'sixth'case,'and' 101' subsection' 1' AktG% in' conjunction' with' Section' 10' subsection' 1' of' the'articles' of'association,' the'Supervisory' Board of'YOC AG comprises'three'shareholder'members.

The' Supervisory' Board monitors' and' advises' the' Management' Board on' the' management' of' the' business.' The'Supervisory'Board discusses'business'development'and' planning,' strategy' and' its' implementation' with' the' Management' Board at' regular' intervals.' It' approves' the' annual'financial'statement'and'takes'note'of'and'approves' the' consolidated' financial' statement.' Members' of' the' Management' Board are' furthermore appointed' by' the' Supervisory'Board.'Fundamental'decisions'affecting'YOC'AG' require' Supervisory' Board approval. These' include' decisions' on measures' that'would' significantly' change the' assets,' financial' position' or' results' of' the' company.' The' disclosure' and' reporting' obligations' of' the' Management' Board were'defined'by'the'Supervisory'Board.

The' members' of' the' Supervisory' Board make' their' decisions'independently'and'are'not'bound'by'the'demands' or' instructions' of' third' parties.' Consultancy,' service and' certain' other' agreements' between' YOC' AG' and/or' its' subsidiaries' and' members' of' the' Supervisory' Board must' furthermore'be'approved'by'the'Supervisory'Board.

3.\$Remuneration\$report

The'remuneration'report'is'based'on'the'recommendations' in' the' German' Corporate' Governance' Code.' It' sets' out' principles'which'are'applied'in'setting the'remuneration'of' the'Management'Board of'YOC'AG'and'explains'the'amount and' structure' of' these' payments.' It' also' details' the' principles'applied' to'and' the'amount of'Supervisory'Board remuneration.

The Remuneration Report also contains details which' German commercial law requires to be part of the notes'to' the' consolidated' financial'statements' pursuant' to' Section' 314' of' the' German' Commercial' Code{Handelsgesetzbuch,' HGB] or' of' the' Group' management' report' pursuant' to' Section'315'of'the'HGB.

3.1\$Management\$board\$remuneration

The' Supervisory' Board is' responsible' for' setting' Management' Board remuneration.' Its' decision' takes' account' of' the' sites' and' activities' of' the' enterprise,' the' enterprise's' economic' and' financial' position,' the' tasks' of' the' Management' Board member' in' question' and' the' amount'and'structure'of'management'board remuneration' at'other'companies'in'the'sector. Remuneration'is'adjusted so' that'it'remains'at'a'level'competitive'within' the'market' for' highly' qualified' management' personnel' and' offers' a' performance'incentive.

Management' board' remuneration' is' performanceHrelated.' In' the' 2010' financial' year,' it' consisted' of' a' fixed' component,'a'variable'component'and'participation'in' the YOC'Management'Incentive'Programme.

•'The'fixed'remuneration'is'paid'as'a'monthly'salary.

•'The'variable'component is'a'share'of'the'profits based'on' results'of'operations'under'IFRS.

• Participation in the "YOC Management Incentive Programme"'gives'the'members'of'the'Management'Board' subscription'rights'to'shares'in'YOC'AG.

Participation of the Management Board in the' "YOC' Management'Incentive'Programme"'is'intended' to'reward the contribution of the Management Board to' increasing shareholder value and to promote the longHterm'success'of' the'company.'This'element'of' remuneration'and' the'longH term' incentive' it' offers' creates' a' useful' link' between' the' interests'of'the'management'and'those'of'the'shareholder.

Management\$Board\$remuneration\$in\$2010

Name Fixed
(in\$
EUR\$
thousand)
Variable
(in\$
EUR\$
thousand)
Subscription\$
rights
(no.)
Dirk'Kraus' 170 36 32,655
Alex'Sutter' 160 36 32,655
Jan'Webering' 150 36 32,655
Total 480 108 97,965

Remuneration'received'by'the'Management'Board in'2010' totalled'EUR 588'thousand.'This'total'comprises'the'sum'of' fixed' remuneration' of' EUR 480' thousand' and' a' variable' component,'which'amounted' to'EUR 108' thousand' for' the' Management' Board as'a'whole'in' 2010.'The'Management' Board held'a'total'of'97,965'subscription'rights'in'the'2010' financial' year.' These' options' had' been' issued' in' the' 2009' financial' year.' The' fair' value' of' the' subscription' rights' amounted' to' around' EUR 403' thousand as' at' the' balance' sheet'date.

As' a' contractual' fringe' benefit,' Mr' Jan Webering' has' the' right'to'a'company'car'for'both'business'and'private'use.

3.2\$Supervisory\$board\$remuneration

Supervisory' board' remuneration' was' set' by' the' general' meeting' on' the' basis' of' a' proposal' by' the' Management' Board and'Supervisory'Board.

Supervisory' board' remuneration' is' fixed.' The fixed' remuneration' amounts' to' EUR 7.5' thousand' for' one' financial' year.' The' chairman' of' the' Supervisory' Board receives'2.5'times'and'the'deputy'chair'1.5 times'this'fixed' amount.

All' components of remuneration for the completed financial year' are' due' for' payment' following' the' ordinary' general' meeting' at' which' the' approved' consolidated' financial' statements' for the last financial year' are' presented.

Supervisory'board'remuneration'for'the'2010'financial'year' totalled'EUR 37.5'thousand.

Name Fixed\$ remuneration\$ (in\$ EUR\$
thousand)
Gerd'SchmitzHMorkramer' 18.75
Peter'Zühlsdorff' 11.25
Michael'Schwetje' 3.75
Dr'Arnold'Bahlmann' 3.75
Total 37.50

4.\$Accounting\$and\$auditing

The' consolidated' financial' statements' and' interim' reports' are drawn' up in accordance with IFRS. The consolidated' financial statements are' drawn' up by the Management' Board and reviewed by the auditor and the Supervisory' Board. The consolidated financial statements for' the' 2010' financial' year' were' not' completed' by' the' deadline' for' public disclosure of 90 days after the end of the financial year, as' defined' in Point 7.1 .2 sentence 4 of the'German Corporate Governance Code;'nor'were' the'interim' reports' published' by' the' deadline' of 45 days after the end of' the reporting period set out in Point 7.1.2, sentence 4 of' the German Corporate Governance Code.' The' company' shall' make' every' effort' to' comply' with' the' recommendations pursuant' to' Point 7.1.2' sentence 4 of the German

Corporate Governance Code,' but' cannot' guarantee' compliance'for'2011.

It' was' agreed' with' the' auditor,' Ernst & Young GmbH,' Wirtschaftsprüfungsgesellschaft, Stuttgart, Berlin branch, that the chairman of the Supervisory' Board would' immediately' be' informed' of' any' reasons' precluding' the' employment' of' the' auditor' and' any conflicts of interest arising during the audit' and' that' the' auditor' would' immediately' report' on all issues' and'events' significant for' the' tasks' of' the' Supervisory' Board' revealed' during' the' conduct'of'the'audit.

5.\$Transparency

YOC' AG informs' all capital' market' participants equally,' promptly,' simultaneously' and' in' detail.' Reporting on the business situation and' YOC AG and YOC Group results' is through the annual report, the halfHyearly report and the' interim reports.' Information' is' also provided' in' adHhoc' communications'where'this'is'a'statutory'requirement, and' on'the'company'website.

Changes'in'the'shareholder'structure'subject'to'mandatory disclosure' under' Section 26' WpHG [German' Securities' Trading'Act]'and'the'acquisition'and'disposal'of'the'shares' held' by persons' in' management' positions' at' YOC' AG' (directors' dealings' pursuant' to' Section' 15 a WpHG)' are' also'published'by'the'Management'Board.

The'tables'below'list'all'holdings'of'the'Management'Board and' Supervisory' Board in' YOC' AG which' directly' or' indirectly'exceed'1%'shares'issued'by'the'company:

Management\$Board\$holdings\$as\$at\$31\$December\$2010

Name Number\$of\$shares
Dirk'Kraus 447,450
Alex'Sutter' 54,925

Supervisory\$Board\$holdings\$as\$at\$31\$December\$2010

Name Number\$of\$shares
Peter'Zühlsdorff' 265,271
Michael'Schwetje 293,560

6.\$ Further\$ information\$ about\$ the\$ YOC\$ AG\$ share option\$ programme

2009' saw' the' launch' of' the "YOC Management Incentive Programme" with' a' total' of' 175,000' share' options.' One' share'option'entitles'the'holder'to'acquire'one'share'in'YOC AG. The'purchase'options'for YOC'shares'can'be'granted'to' members'of'the'Management'Board (up'to'115,000)'and'to' employees'(up'to'59,500).'The'"YOC'Management'Incentive' Programme"' runs until 31 December 2012.' As' at' 31 December' 2010,' options' to' purchase' 97,965' shares' had' been' granted' to'members' of' the'Management' Board and' options'for'59,500'shares'granted'to'employees.

The' subscription' rights' or' share' options' may' only' be' acquired' during specified' acquisition' periods. The' acquisition' period' in' the' year' is' based' on' the timing' of' company's annual'press'conference on'financial'results and' lasts' 10' trading' days.'The' second'acquisition'period'in' the' year' is' based' on' the' publication' of' the' first' halfHyearly' report'for'the'financial'year'and'also'lasts'ten'trading'days.' The'final'acquisition'period'for'subscription'rights'will'be'in' the'year'2012.

The'share options' or' subscription' rights'may' be' exercised' by the' holder no' earlier' than' three' years' from the' respective'issue'date.'The exercise price of the subscription rights is based on the average Xetra closing price of the YOC share for'the last eight trading days before the start of'the' acquisition'period. However, the exercise price must be at least equal'to'the'closing'price'of'the'YOC'share'on'the'day' on' which' the' subscription' rights' were' issued.' The' prerequisites' for'the'exercise'of'subscription'rights'include' the' holder's' ongoing' employment' with' the' company' and' the' fulfilment' of' certain' performance' targets.' The performance targets include an increase in the' YOC' share' price. The subscription rights may only be exercised during a'specified exercise period.'Exercise periods are'also based on the timing of the annual company'press conference'and' of'the publication of the first'halfHyearly'report on the'first half of the year. Each exercise period comprises 17'trading' days. All' holders' of' share' options' must comply' with' the' provisions'of'insider trading'laws.

7.\$ 2010\$ declaration\$ of\$ conformity with\$ the\$ German\$ Corporate\$Governance\$Code

In' accordance' with' Section 161' AktG,' the' Management' Board and'Supervisory'Board hereby'declare'that,'since'the' last'declaration' of' conformity in'December' 2009 and' with' the' following' and' in' some' cases' companyHspecific' exceptions,' YOC AG has' complied' with' the' recommendations' of' the' Commission' of' the' German' Corporate' Government' Code' [Regierungskommission Deutscher%Corporate Governance Kodex]'as'amended'on'18' June' 2009' /' 26' May' 2010' and' shall' in' future' continue' to' comply' with' the' recommendations' of' the' Commission' of' the' German' Corporate' Government' Code as' amended' on' 26' May' 2010. This' declaration' for' the' period' from' the' submission'of' the'last'declaration'of'conformity to'01 July' 2010 is'based'on' the'German'Corporate Governance'Code (hereafter' the' "Code"' or' "GCGC") as'amended' on' 18' June' 2009. The'declaration'on'corporate'governance'in'practice' at YOC AG as' of' 2' July 2010' is' based' on' the' recommendations' of' the' German' Corporate Governance Code' as' amended' on' 26' May' 2010,' published' in' the' German' Electronic' Federal' Gazette [Elektronischer% Bundesanzeiger]'on'02'July'2010.

•' Point' 2.3.2' of' the' Code:' The Company' deems' the' announcement of the invitation to the General'Meeting'in' the'Electronic'Federal'Gazette'to'be'sufficient.

• Item'3.8.'subsections 2 and 3 of'the'Code: The Company does' not' believe' that' an' excess' would' strengthen' the' motivation' or' sense' of' responsibility' with' which' the' members of the Management Board and Supervisory Board' carry'out' their'duties. The purpose'of'D&O'insurance'is' to' hedge'material'company'risks; the'protection'of the'assets' of' the' board' members is' at' most' a' secondary' consideration.

•' D&O' liability' insurance' for' the' Management' Board complied' with' Section 23 of the EGAktG [Introductory Act to' the Stock Corporation Act]'(transitional provision'of' the' Appropriateness'of'Management'Board'Compensation'Act'H Gesetz zur Angemessenheit der Vorstandsvergütung).' This' means' that' none' of' the' D&O' insurance' policies' in' the' period' between' submission' of' the' last declaration of' conformity in' December' 2009' and' the' end of' the' transitional' period,' i.e.' 30' June' 2010,' included' excesses. D&O'insurance'policies'for'Management'Board members'as' of' 1' July' 2010 include' the' excess' required' under' the' German'Stock'Corporation'Act.

•' Point 3.8'subsection 3' of' the' Code:' The'D&O insurance' policies'concluded'for'the'Supervisory'Board do'not'include' an'excess.

•' Point 4.1.5' of' the' Code:' The' Management' Board considers' both' companyHspecific' circumstances' and' reasonable'diversity'when' filling'management'posts'within' the' company.' However,' we' believe' the' guidelines' in the' GCGC' excessively' restrict' the' Management' Board in' its' choice of'suitable'candidates'for'the'management'positions' to'be'filled.

• Point' 4.2.3 subsection' 5 of' the' Code: In deviation from the'Corporate Governance Code, payments in the event of a' change' of' control' are' not' limited' to' 150%' of' the' severance' cap. A limit could jeopardise the company's' ability to attract highly'qualified'employees. In'line'with'the' Management' Board remuneration' structure, a change of control, particularly when board'members participate in the share option programme, moreover' increases' the YOC share price.'Not' only' the'beneficiaries of the share'option' programme but also'the'shareholders'profit'from'the'rise'in' the' share' price;' in' this' respect' the' interests of the Management Board and the' shareholders are' therefore' guaranteed'to'coincide.

• Point'5.1.2 subsection 1 and'Point 5.4.1 subsections 2 and 3 of'the'Code: Specifications'governing'the'members'of'the' Management'Board as'required'by'Point'5.1.'2 subsection 1 of' the' Code place unreasonable' restrictions' on' the' Supervisory' Board in'its' selection' of' suitable'Management' Board members.' The' same' is' true' for' the' target' member' profile' for' appointments' to' the' Supervisory' Board as' required' by' Point' 5.4.1'subsections 2' and 3.' We' take' the' firm' view' that' such' requirements' pose too' great' a' restriction' in' the' selection' of'a' suitable' Supervisory' Board candidate' in' each' individual' case.' Such' a' target'moreover' infringes' upon' the' right' of' our' shareholders' to' elect' the' members'of'the'Supervisory'Board.

• Point 5.1.2 subsection 2 sentence 3 of' the' Code: The' Supervisory'Board has not set an age limit for members of the Management Board.' The members of the Supervisory Board' believe that suitability for a' company management position' depends first' and' foremost on individual' ability' and'performance.

• Points 5.3.1, 5.3.2 and 5.3.3. of' the' Code: As the Supervisory' Board of YOC AG has only three members, it' would'not'be'practical'to'set up'committees,'and'especially' not' an' audit' committee' or' a' nomination' committee.' The' purpose of'the'audit'committee'as'proposed'by'the'Code'is' to'increase'the'efficiency'of'auditing.'This'aim'would'not'be' achieved' at' YOC' AG' as' nearly' all' members' of' the' plenum' would'have'to'sit'on'the'audit'committee.'Similarly,'nearly' all'plenum'members'would'sit'on'a'nomination'committee,' which' would' not' therefore' bring' any' improvement' in' preparations' for' Supervisory' Board recommendations regarding' candidates' proposed' by' the' shareholders'' election'proposals.

• Point 5.4.1 subsection 2 sentence 1 of' the'Code: No'age' limit' has' been' set' for' Supervisory' Board members.' A' candidate's'ability'to'monitor'and'act'as'a'fit'contact'for'the' Management' Board depends' first' and' foremost' on' his' or' her'individual'capabilities.

• Point 5.4.3 sentence'3 of'the'Code: The'recommendation' that' proposed' candidates' for' the' chairmanship' of' the' Supervisory' Board be' announced' to'shareholders' has' not' been' adopted.' Pursuant' to' Section 11' subsection' 1' of' the' company's' articles' of' association,' the' Supervisory' Board elects' its' chair' from' amongst' its' members.' Section 2 subsection' 1 of' the' rules' of' procedure' of' the' Supervisory' Board moreover' require that' the' chair' be' elected' in' the' first' meeting,' which is' convened automatically' after' the' appointment' of' the Supervisory' Board.' It' would' not therefore'be'possible'to'announce'the'proposed'candidates' in'advance.

•' Point 5.4.4' of' the' Code:' In the opinion of the Management' Board' and' Supervisory' Board,' it' may' in' certain' cases' be' useful' to' allow' former members of the Management' Board' to' move' straight' to' the' Supervisory' Board' and' there' also' to' take' on the' chairmanship' of' the' Supervisory' Board' or' of' certain committees.' Former members of the Management Board's'inside'knowledge'of' the' enterprise' improve'the' efficiency' of' control' exercised' by'the'Supervisory'Board.

•'Point 5.4.6'subsection 1'sentence 3'of' the' Code:' The' company' meets' the' recommendations' of' the' Code' regarding'remuneration'of'the'chair'and'deputy'chair'of' the' Supervisory' Board with' the' exception of' the' provisions' on' committees;' chairmanship' and' membership'of'committees'is'not'considered'separately' board' remuneration' is' fixed.'No' variable' remuneration' above'and'beyond' this' fixed'component'is'necessary'as' an' incentive' for' the' Supervisory' Board.' Such' remuneration' would' not' result' in' any' increase' in' motivation.

•'Point 7.1.2'sentence 4'of'the'Code:'The'company'shall' make'every'effort' to' comply' with' the' recommendation' that' the' consolidated' financial' statement' be' published' within'90' days' of' the'end' of the' financial' year' and' the' interim' reports'within'45'days'of' the'end'of' the'period' under' review;' however' compliance' cannot , in' the' light' of'the'extensive'scope'of'consolidation , be'guaranteed.

Berlin,' D e cember'2010

YOC'AG The'Supervisory'Board The'Management'Board

The'Share

2010:\$the\$year\$of\$the\$YOC\$share

Interest' in' the' YOC share' rose' considerably' at' the' start' of' the' 2010' financial' year' as' the' capital'market' recognised' the' opportunities' on' our' market' in' general' and' the' potential' of' the' YOC' Group' in particular.' The' share' price' consequently' experienced'a' strong' rise'over' the' trading'year' from'just'EUR'13.00'at' the' start'of' the'year' (low'of'12.53'on'04' January' 2010)'to'an'annual'high'of EUR 46.37'on'22 February 2010. After'such'major'growth'in'such'a'short'period of'time,'the'YOC' share'price'subsequently'stabilised over'the'remainder'of'the'year.

Over'the'months'that'followed,'the'share'price'remained'relatively'constant'at'between'EUR'30.00'and'EUR'40.00.'It'closed' on'30'December'2010'at'EUR'34.00'(previous'year:'EUR'11.80).'An'overall'increase'of'188%'could'therefore'be'reported'for' the'2010'financial'year'together'with'performance'of'4%'for'the'same'period.

Concentrating'on' the'segments'mobile' technology'and'media'over' recent'years'has'set' the' right strategic' focuses'in' the' YOC'Group.'The'company's'platforms'and'products'exactly'reflect'current'demands'on'the'market'and'offer'a'firm'basis'for' further'growth'in'the'future.

23.32%'free'float 20.49%'Management'Board
0.79%'management'and'Supervisory'Board members
1.11%'YOC'AG'(treasury'stock) 15.56%'Schwetje'Invest'GmbH
6.88%'dkam'GmbH
9.18%'IP'Concept'Fund'Management'S.A.
9.49%'Fidelity'Funds'SICAV 13.17%'DIH'Deutsche'Industrie'Holding'GmbH
► Shareholder'structure'as'at'31'December'2010

YOC\$shares\$in\$the\$first\$quarter\$of\$2011

The'market'for'the'YOC'share'was'relatively'volatile'in'the'first'quarter'of'2011.'Over the'first'few'weeks,'the'share'price' fell'below'the'closing'price'for'the'2010'financial'year.'13'January'2011'saw'a quarterly'low'of EUR 29.66;'the'price' subsequently'stabilised.

Within'just'a'few'days'in'early'February'2011,'the'share'price'then'rose'to'a quarterly'high'of'EUR'41.90'(09 February 2011)' − performance'of 23%.

Unrest in'North'Africa'did'not'affect'performance'of'the YOC share.'In'midHMarch,'however,'the'situation'changed.'The' devastating'earthquake'in'Japan'and'the'resulting'tsunami'and'nuclear'problems'cause'the'YOC'share'and'other'technology' securities'to'fall'significantly.'At EUR 30.80','the'share'price'was'nevertheless'above'the'quarter's'low of 13 January'2011.

Following'publication'of'the'preliminary'results'for'the'2010'financial'year,'the'YOC'share'price'began'to'rise'again'on'17' March'2011'to'reach'nearly'EUR'35.00.

The'share'closed'on'31'March'at'the'end'of'the'first'quarter'of'2011'at'EUR'36.97'with'a'performance'of'8.7%.

350%
300% YOC\$AG TecDax\$
250% +168.8% Performance\$Index
200% 04'Jan'2010 12.76'euros* 818.27'points
150% 31'Mar'2011 34.30'euros* 930.61'points
100% +13.7% Change +168.8%' +13.7%
4'Jan' 31'Mar' 30'Jun' 30'Sep' 31'Dec' 31'Mar'
2011 2010 2010 2010 2010 2011 1 XETRA'closing'price
*

►YOC'share'and'TecDAX'Performance'Index'developments

  • YOC'AG'+168.8%
  • TecDAX'+13.7%

Analysts show\$growing\$interest\$in\$YOC

YOC'shares'have'become'far'more'attractive,'particularly'for'international'investors,'since'the'successful'move'to'the'Prime' Standard'at'the'end'of'April,'2009.'Like'Deutsche'Bank'in 2009,'Close'Brothers'Seydler'Bank'also'took up'coverage'with'a' purchase'recommendation'in'2010.

Continuous\$and\$transparent\$investor\$relations

YOC AG constantly'strives'to'strengthen'and'extend'contact'with'investors'and'analysts.'The'company'sees'transparent' financial'market'communication'as'a'key factor'in'sustainably increasing'shareholder value. Management and'the'YOC'AG IR'officers'therefore'participated'in'a'number'of'investor'and'capital'market'events'again'last'year,'and'held'numerous' meetings with'investors'and'analysts. The'YOC'Group'presented'its'business'model'and'excellent'operating'results,'and' explained'its'planned'strategic'development.

In'2011,'the'company'will'as'usual'be'holding regular'telephone'conferences and'attending'investor conferences'and'road shows'to'talk'to'analysts'and'investors'about'the'company's'development'and'keep'them'upHtoHdate'with'the'key' indicators'and'strategic'objectives.

Further'financial'information'can'be'found'in'the'"Investors'Relations"'section'of'the'YOC'Group'homepage'at' www.yoc.com.

Group#Management#Report

Market#environment53
Scope#of#service57
Business#development63
Development#of#profit69
Development#of#net#assets#and#financial#position73
Forecast#report76
Risk#report78
Inspection#and#risk#management#report#on#the#accounting#process82
Information#on#shares83
Management#Board explanatory#report86
Explanation#of corporate#governance87
Remuneration#report91
Important#events#after#the#balance#sheet#date92
Insurance#of#the#legal#representatives92

OUR# CENTRALLY# CONTROLLED## ADSERVER# PROCESSES# MORE# THAN# 100# MILLION# MOBILE# ADVERTISING# REQUESTS# VIA THE# YOC# MEDIA# AND# LONGW RANGE#NETWORKS#EVERY#DAY.

Market#environment

International\$mobile\$telephone\$market:

The\$ telecommunications\$ market\$ is\$ undergoing\$ a\$ significant\$ phase\$ of\$ transformation\$ < stationary\$ and\$ mobile\$ broadband\$ penetration\$ as the\$ basis\$ and\$ driving< force\$for economic\$growth

The# number# of# mobile# phone# connections# worldwide# has# doubled in#the#past#five#years. In#2011, it#is#set#to#increase# by# a# further 10%# to# equal# 5.6# billion.# At# the# end# of# 2010,# there# were# approximately# 650# million# mobile# phone connections in# the# EU.# This# represents# a# yearWonWyear# increase# of# nearly# 3%.# Almost# a# third# of# users# use# UMTS.# The# majority# of# mobile# phone# contracts# in the# EU# can# be# found# in# Germany# where# there# were approximately# 111# million# at# the# end# of# 2010# (source:# European# Information# Technology#Observatory, 2010).#

As# a# hub# of# information# and# communication technology# (ICT), Germany#is#in#sixth#position#for#stationary#broadband# penetration#in#the#population#with#30.4%#(Denmark#has the# best# global# performance# with# 38%).# According# to# the# Broadband# Monitoring# Report,# the# implementation# of# the# broadband# strategy# by the# German# Federal# Government# will#be#a#success:#by#the#end#of#2014,#75%#of#all#households# should have# internet connections# with# a# speed of# 50# megabits# per# second.# Internet# traffic# is# set# to# rapidly# increase# in# coming# years,# both# for# fixed# and# mobile# networks.#On# the#mediumWterm,#nextWgeneration#networks# (NGA)# will# be# introduced in# order# to# provide# connections# with# speeds# of# over 100# megabits# per# second# for# new# applications# (source:# Fifth# National# IT# Summit:# An# International# Comparison# of# the# ICT# Industry# in# 2010.# Federal# Ministry# of# Economics and# Technology / TNS# Infratest#Business#Intelligence:#Monitoring#Report#Germany# Digital,#2010).

Smartphones\$< the\$drivers\$of\$mobile\$internet

In# 2010,# every# fifth# mobile# phone#sold# in# Germany# was# a# smartphone#with#mobile#internet#access#(5.6#million#mobile# phones)#(source:#Fifth#National#IT#Summit:#An#International# Comparison#of#the#ICT#Industry#in#2010.#Federal#Ministry#of# Economics# and# Technology / TNS# Infratest# Business# Intelligence:#Monitoring#Report#Germany#Digital, 2010).#

According# to# comScore,# 23%# of# all# consumers# in# Germany# were#smartphone#users#in#November#2010#and#this#trend#is steadily# increasing.# In# 2010,# the# number# of# new# smartphone# users# increased# by# 5.1# million,# roughly# equating to#a#total#of#13#million#users.

2010#was#also#the#year#in#which#3G#standard#became#a#key# factor#in#the#success#of#mobile#internet#("inflection#point").# According#to#Morgan#Stanley,#the#global#penetration#rate#in# 2010# was# 21%.# In# the# US,# the# number# of# people# using smartphones,#apps#and# browsers# doubled# to# 38%# (source:# Morgan#Stanley,#Internet#Trends,#2010).#

Use\$of\$mobile\$internet\$and\$apps\$ reaches\$critical\$mass

62.4#million#people#within#the#GermanWspeaking#residential# population# have# a# mobile# phone# in# their# home# W this# corresponds#to#nine#out#of#ten#people#(88.5%).#According#to# the#current#AGOF#mobile# facts#2010,#9.13#million#Germans# aged#14#and#above#are#included#among# the#unique#mobile# internet# users.# This# means# that# 14.6%# of# mobile# phone# owners# in# Germany# have# accessed# a# mobileWenabled# website# within# the# last# 30# days# during the# survey# period# (source:#AGOF#e.V.#/#mobile#facts#2010).

Total#population# 70.51#million

Mobile#phone#users Total:#62.38#million

UniqueMobile#users Last#30#days:#9.13#million

► Key#data#for#mobile#use#in#Germany Source:#AGOF#e.V.#/#mobile#facts#2010

It#is#expected# that# the# number# of#mobile#internet# users#in# Germany# will# have# increased to# 35# million# by 2014.# By# 2019,# threeWquarters# of# German# mobile# phone# users# will# use#the# internet on# their# mobile on# a# daily# basis# (source:# Fifth# National# IT# Summit:# An# International# Comparison# of# the# ICT# Industry# in 2010).# Federal# Ministry# of# Economics# and# Technology# /# TNS# Infratest# Business# Intelligence:# Monitoring#Report#Germany#Digital,#2010).#

For# users# who# surf# the# internet# on# their# mobile,# mobile# internet#has#become#an#integral part#of#everyday#life.#They# use mobile# internet# much# more# frequently# than just# one# year#ago.#Today,#43%#of#those#surveyed#use#their#mobile#to# surf# the# internet# at# least# once# a# day# (2009:# 33%).# Trends# such#as#wikis,#social#networking#

sites,#Twitter#and#blogs#have#become#increasingly#popular,# primarily# amongst# young# mobile# internet# users:# 57%# of# those who#use# twitter#would# rather# tweet#on# their#mobile# than#on#a#stationary#computer#(source:#Mobile#Web#Watch.# Accenture, 2010).

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Telephone#calls SMS MMS Mobile#internet#access#(total) Internet#via#a#standard#connection Internet#via#a#broadband#connection Internet#via#WWLAN/hot#spots

►Mobile#Web#Watch DE A CH###All#figures#in#% Source:#Mobile#Web#Watch,#Accenture, 2010

The# YOC# "Mobile# Indicator"# study# series# reveals the# increasing# significance# of# mobile# internet:# 74%# of# mobile# internet#users#questioned#can#not#imagine#daily#life#without# their mobile# phone# and 83%# notice# mobile# advertising.# Mobile# commerce# and# locationWbased# services# are# on# the# up:#57%#of#users#have#already#shopped#on#their#mobile#and# 70%#use#the GPS for#navigation.#In#addition#to#this,#mobile# internet# users# represent# an# extremely important# target# group#for#advertising.#Within the#YOC#media#network,#93%# of# mobile# surfers# are# between# 14# and# 49# years# of# age# (source:#YOC#Mobile#Indicator,#August#2010).

The# digitalisation# trend has# been# further#enhanced# by# the# success#of#mobile#internet.#Whilst#100#million#people#surfed# the# internet# on# their# mobile# five# years# ago,# this# figure# increased# to# 500# million# in# 2009# with# people surfing# the internet# on# their# laptops,# iPhones# etc. In# 2014,# PricewaterhouseCoopers# expects# that# 1.4# billion# users# worldwide# will# have mobile# internet# access# (source:# PricewaterhouseCoopers,#Global#Entertainment#and#Media# Outlook#2010W2014).

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I# can# not# imagine# my# daily# life# without# the# internet# and# mobile#phones

I# have# become# reliant# on# the# internet# and# mobile# phones for#my#current#business#activities

In#the#near#future,#mobile#internet#will#become#essential#to# me#for#business#payments#and#banking#transactions

Without# the# internet# and# mobile# phones,# I# would# not# be# able#to#maintain#contact#with#my family#and#friends

►Mobile#and#digital#networking

Source:#YOC#Mobile#Indicator,#August#2010,#mobile#internet#survey# within#the#YOC#Media#Network,#N=876

The#internet#does#not#only#dominate#advertising#revenue,#it also#forms#an#increasing#part#of#consumer#spending,#which# is# primarily# due# to# the# use# of# the# mobile.# In# all,# a# good EUR 11.3# billion will# be# spent# on# internet# access# in# 2014# and# the# costs# for# both# fixed# network# connections# and# mobile# access# charges# are# set# to# rise# in# coming# years (source:# German# Entertainment# and#Media# Outlook# 2010W 2014).

In# 2009,# EUR 42# billion# was# spent# worldwide on mobile# internet# access# and this# figure# is# set# to# increase# to# EUR 79 billion# by# 2014.# With# a# penetration# rate# of# 21%,# Germany# is# in# third# position# by# international# comparison,# significantly# behind# South# Korea# (85%)# and# Japan# (77%).# Germany# was# the# international# forerunner# in# the# increase# of# "digital# dividends".# In# 2010,#turnover# from# mobile# data# services# increased# by# 8%# in# Germany# to# equal EUR 5.8 billion#(source:#Monitoring#Report#Germany#Digital# 2010,#Federal#Ministry#of#Economics#and#Technology#/#TNS# Infratest#Business#Intelligence).

Revenue\$ forecast\$ for\$ mobile\$ marketing\$ and\$ mobile\$ advertising

Mobile# advertising# (eMarketer definition:# display,# richW media/video,# search functions# and# text# messages)# has# achieved#a#breakthrough#in#digital#advertising.#In#2010,#USD# 743# million# was# spent# on# mobile# advertising# in# the# US# (representing#a#79%#increase).#According#to#a#forecast#

from#eMarketer,#approximately#USD 1.1#billion#is#expected# to#be#spent#in#the#US#in#2011#and#more#than#USD 2.5#billion# in 2012#(source:#eMarketer,#2010).

USD 416.0,# USD 743.1,# USD 1102.4,# USD 1501.3,# USD 2036.8,#USD 2549.5

► US#Mobile#Ad#Spending#2009W2014 Source:#eMarketer,#2010

Informa# predicted# that# the# global# market# for# mobile# advertising# would# reach# USD 3.5# billion# in# 2010,# if# the# market#continued# to#grow#rapidly.#Revenues amounting# to# 24 billion#are#already forecast#for#2015.#The#main#factor#for# the# growth# in# the# past# 12# months# is# attributable to# the# performance# of# the# two# most# important# global# players,# Google#and#Apple.#In#coming#years,#it#is#expected#that#the# mobile#ad#revenues#for mobile#operators#will#fall#from#26%# to# 20%# and# close# partnerships# with# specialised# mobile# companies# will# therefore# be# forged# (source:# Informa,# Mobile#Advertising#Study,#2010).#

Affiliate\$marketing:\$current\$developments

In# the# past# year,# digital# media# sales# figures# represented 24%#of#global#branch#sales.#In#2014,#it#is#expected#that#33%# of# advertising# costs# will# be# spent# on digital# media.# The# economic# crisis# has# accelerated# this# process in# every# market:#whilst#global#advertising#sales#decreased#by#12%#to# USD 405# billion# in# 2009,# online# advertising# increased# by# 4.3%# to# almost# USD 60.6# billion.# By# 2014,# PricewaterhouseCoopers# expects# an# average# increase# in# online#advertising#sales#of#11.4%#per#year.#

With# revenues# of# USD 103.8# billion,# the# internet# has# therefore# become# the# second# most# important# advertising# medium# in# the# world# after# the# television# (USD 195.7# billion).#The#advertising#revenue#share#from#this#lies#at#20%# (2009:# 15%)# (source:# PricewaterhouseCoopers,# Global# Entertainment#and#Media#Outlook#2010W2014).

In Germany,# it# is# expected# that# online# advertising will# be# amongst# the# largest# German# advertising# mediums that# is also# set# to# grow by# a# disproportionately# high# amount# in# 2011#and it#is#anticipated#that#its market#share#will increase# to# 32%# by# 2014# (source:# PricewaterhouseCoopers,# Global# Entertainment#and#Media#Outlook#2010W2014).#

In#relation#to#household#internet#access,#Germany#is#in#sixth# place#by TNS#standards and#has#improved#by#4.2%#to#79.1%# (source:# Fifth# National# IT# Summit:# An# International# Comparison#of#the#ICT#Industry in 2010.#Federal#Ministry#of# Economics# and# Technology# /# TNS# Infratest# Business# Intelligence:#Monitoring#Report#Germany Digital,#2010).#

The# predicted# sales# for# online# trade# are# positive:# 84%# of# online# traders# expect# increasing# sales# for# 2011.# By# European#comparison,#Germany#is#in#7th#place#with#regards# to#the#proportion of#online#shopping#(source:#Global#B2C#EW Commerce#Report,#yStats.com,#2010).

The#investment#climate#has#also#improved# for#2011,#which# was# recently# published# in# the# business# climate# study# EW Commerce# 2010/2011# by# the# ECC# commerce.# For# this# reason,# 27.6%# of# traders# want# to# invest# more# money# in# affiliate# marketing# in# the# coming# year# (source:# Business# Climate#in#EWCommerce#2010/2011,#Become#Europe#GmbH# in#cooperation#with#the#ECC#Commerce#Cologne,#2010).#

Due#to#the#vast#increase of#smartphones#and#cheap#mobile# phone#tariffs,#the#potential#for#mobile#affiliate#marketing#is# also#increasing.#Mobile#websites#and#free#apps#are#perfectly# suited# for# banner# advertising# and# the creation# of# longW range.# It# is# therefore# expected# that# the# first# significant revenue will# be# generated#from mobile# affiliate#marketing in# the#middle# of# 2011,# particularly# for# classic# online# items# such# as# books,# music,# DVDs/CDs,# travel# tickets,# event# tickets# and flights# (source:# Affiliate# Marketing# Trends,# Markus#Kellermann,#2011).

A# further# important# trend# in# affiliate# marketing# is social# media.# In# the# US,# there# are# already# microWaffiliates:# using# the# traditional# form# of# recommendation# marketing,# Facebook#users# recommend#products or#services# to# friends# and# receive# commission# for# the# completion# of# a# sale W a# lucrative# market# with# almost# 500# million# active# Facebook# users#worldwide#(source:#Affiliate#Marketing#Trends,#Markus# Kellermann,#2011).

Anticipated\$revenue for\$affiliate\$marketing

According#to#the#German#Online#Marketing#Group#OVK,#the# total#expenditure# for# traditional#online#advertising,#affiliate# networks# and searchWword# marketing# in# Germany# saw# a# yearWonWyear# increase# of# 19%# in# 2010.# Therefore,# the# total# volume# of# online# advertising# exceeded# the# EUR 5# billion# limit#in#2010#for#the#very#first#time.#In#the#past#three#years,# gross# capital# investments# in# online# advertising# have# increased# by# a# total# of# 74%.#Within# the# area# of# traditional# online# advertising,# investments# have# almost# doubled# with# an#overall#increase#of#90%.

As# the# third# pillar# to# online# communication,# advertising# expenditures# on# affiliate# networks# accounted# for# EUR 339 million# in# 2010,# corresponding to# a# 10% increase (source:#Advertising#Investments#by#Segments,#OVK,#2011).#

Scope#of#service

Range\$of\$products\$

in\$the\$mobile\$marketing\$segment

Within# the# mobile# marketing# segment,# the# YOC# Group# provides# software# and# platforms# and# implements# their# products#for#the#efficient#integration#of#mobile#end#devices# (e.g.# mobile# phones,# smartphones# and PC# tablets)# to a# combination# of# media# and# communication# providers# such# as# advertisers,# operators,# media# groups# and# online# companies# on# the# basis# of# scalable# technological# developments.#The#mobile#marketing#segment#is# therefore# subdivided#into#the#three#product#areas: mobile#marketing,# mobile# internet# and# mobile# advertising.# The# valueWadding# chain# within# the# segment# ranges# from# the# planning# and# implementation#of#individual#mobile#marketing#solutions#in# mobile#marketing# to# the# creation#and# operation# of#mobile# internet#and#transaction#portals#(e.g.#mobile#commerce)#as# well# as# applications# within# the# product# area# of# mobile# advertising.#YOC#is#positioned#within# the#mobile#marketing# segment# and# considers# itself# the# European#market# leader.# Due# to# the# flexibility# of# the# system# software,# all# available# technologies# can# be# individually# combined,# therefore# offering# the# customer# uniform,# efficient# solutions.# The# mobile# marketing# segment# is# a priority# to# YOC# AG# and# its# subsidiary# companies# Sevenval# GmbH,# YOC# Mobile# Advertising# GmbH,# YOC# Mobile# Advertising# Ltd.,# YOC# Ltd.,# YOC#CEE#GmbH,#YOC#Spain,#S.L.#and#ubiyoo#Ltd.#

The\$mobile\$marketing\$product\$area

Within# the# mobile# marketing# product# area,# YOC# implements# mobile# marketing# products# for# branded# companies# and# service# providers# from# different# industries# on# an# international# level.# The# services# offered# by# YOC# include# planning# and# technical# implementation# as# well# as# the# longWterm# operation# of# mobile# systems.# Furthermore,# YOC# offers# customer support# and# an evaluation# of# implemented#measures# such#as# reporting,# success#analysis# and# market# research# results.# The# services# offered# in# this product# area are# used# across# all# industries and# include# companies# from# the# consumer# goods,# retail,# services,# financial# and# car# manufacturing# industries. YOC# therefore# implements#its#mobile#marketing#products# for#brands#such# as# CocaWCola,#MercedesWBenz,# Kraft# Foods,# Deutsche# Post,# Unilever#and#Opel.#Their#product#portfolio#ranges#from#the# combination#of#

advertising# communication# from# the# areas# of# television,# print# media,# radio# and# outdoor# advertising# with# mobile# communication# devices# (mobile# response# marketing),# to# direct#communication#with#consumers#via#mobile#networks# and#the#internet#(mobile#or#eWmail#push#marketing)#and#the# development# of# technological# applications# such# as# mobile# websites,#applications#and#locationWbased#services.#

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►Mobile#response:#Uncle#Ben's#Austria

The# implementation# of# mobile# marketing# measures# is# carried# out on# the# basis# of# uniquely# developed# technological#solutions#and#applications.#

YOC# creates# the# necessary# SMS# and#MMS# contingents# for# the# execution# of# mobile# marketing through# their inWhouse# operated# mobile# messaging# gateway.# YOC# functions as# a# telecommunications# services specialist in# this# area# with# a# focus# on# sending# SMS# and# MMS# messages,# including# for# trade# with# SMS# and# MMS# contingents, and# operates# as# a technical#service#provider#for#customers#from#a#wide#range# of# different# industries.# The# mobile# messaging# business# which#was originally# run#by#Brutus#Media#GmbH,#was# fully# bought#over by#YOC#AG#in#2007#and#integrated#into#YOC#AG# in#the#business#year#2010.

There#are#a#wide#range#of#different#technologies#which#can# be#used#for#mobile#marketing#today.#These#can#be#used#to# achieve# highlyWinteractive and# multimedia# communication# concepts# on# mobile telephones.# YOC# has# a# unique# technological# platform# on# which# all# available# technologies# can#be#flexibly#combined.#Thus,

one# solution# is# developed# for# every# project,# which# is# precisely# aligned# with the# respective target# group# and# its# media#usage behaviour.#Mobile#internet#portals#today#play# a# key# role# in the# implementation# of# the# mobile# channel# within the#corporate#communication#strategy.#A transfer#of# the#existing#brand#identity#and#an optimised#delivery of#all# content#to#different#end#devices#are#decisive# factors#in#the# success# of# the# mobile# presence.# YOC# therefore# makes# it# possible#to#implement individual#mobile#internet#presence,# which# is# optimised# for# the# specific# use# on# the# end#mobile# device.#The# company# therefore#operates an#extensive#end# device# database# which# is# constantly# being# expanded# and# the#end#devices#are#analysed#on#the#basis#of#800#criteria.

these# locationWbased# services# including# navigational# services,# traffic# reports,# city# services# and# shop# finders,# which# automatically# provide# the# end# user# with# the# appropriate#information# depending# on# their# position,# time# and#personal#data#for#the#respective#area#of#use.#Using#the# voice#and#video#call#technology# from#YOC,#informative#and# interactive call and#video#messages#can#also#be#transmitted.# The# combination# of# sound,# imaging# and# telephony# increases# the# possibility# of direct# interaction# between# the# customer# and# the# brand# and# creates a# generation# of# awareness#with#high#viral#potential.

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► YOC#smartphone#applications

The# YOC# Smart# Web# App, developed# in# the# business# year# 2010,# offers# exceptional optimised# display features.# This# currently#unique innovative#product#combines#the#benefits# of# mobile# websites# and# mobile# applications# and# behaves# like#a#native#application#in#the#respective#operating#system# and# end# device.# Furthermore,# YOC# also# provides# native# applications#for#all#platforms#and#end#devices,#for#example,# iOS,#BlackBerry,#Android#and#the#Windows#Phone#7.

The#development#of#locationWbased#services#is#also#gaining# increasing#levels#of#attention.#YOC#implements#

► Mobile#SEM#for#the#generation#of#visits,#leads#and#sales

The# mobile# is# also# gaining# increasing# significance# as# a# transaction# medium.# YOC# uses# software# to# carry# out# different# transactions# using# mobile# payment# procedures,# mobile#coupons#or#mobile#tickets. Furthermore,#due#to#the# increased# demand# for# mobile# internet,# YOC# also# offers# its# customers#mobile#SEM#(search#engine#marketing)#as#well#as mobile#SEO#(search#engine#optimisation)#measures.#Mobile# SEM# defines# the# switching# of text# and# image# advertisements on the# results# pages and# the# content# network#of#search#machines#in#mobile#internet#by#booking certain#keywords.#The#aims#of#mobile#SEM#primarily#include# the# development# of# a# longWrange for# mobile# portals,# the# generation#of#leads,#sales#and#visits#as#well#as#the#increase of#brand#presence#and#visibility.

The#primary# task#of#SEO# (search#engine#optimization)#is# to# achieve#and#maintain#a#good# ranking#in# the#search# results. Search# machines# are# also# the# most# important# source# for# gaining# new#website#visitors in#mobile#internet.#A# position# within# the# top# search# results# is# a# necessary# requirement.# Mobile#SEO#extends#the#method#of#"normal"#online#SEO#to# include# several# specific# aspects# of# mobile# internet.# These#

include# the# technical# framework and# other# behavioural# modes# of# the# mobile# user.# The# development# and# optimisation#of#clean#source#codes,#which#hold semantically# correct#mobile#portal#content,#leads#to#a#mobile#site#which# is#easily#accessible and#therefore#attractive#with#regards#to the# search# machine.# By# using different# mobile# SEO# measures,# YOC# is# able# to# increase#the# number# of# website# visitors in#order#to#achieve#the#marketing#objectives#of#the# customer# and enhance# the# appeal# of# marketable# advertising# space,# which# therefore# means# higher# revenue# for#the#respective#portal#provider.#

Mobile\$internet\$product\$area

Within# the#mobile# internet# product# area,# YOC# implements# and# hosts# mobile# internet# portals# and# applications# on# the# basis#of#FIT#technology#and#licenses#the#necessary#software# to# its# customers.# Pure# internet# portals# which# are# not# optimised# for#calls#via#mobile# telephone#devices,#are#often# unsuitable# for# calls# on# mobile# phones due# to# the# volume,# processing# and# display# of# data.# However,# the# mobile# internet#portals#created#on#the#basis#of FIT#technology#from# YOC,# are# specifically# designed# to# be# used# on# mobile# telephone# devices.# In# this# way,# YOC# offers# to# create individual#mobile#websites,#with#content#that#may#partially# or# significantly# differ from# the# customer's# stationary# internet# website,# as# well# as the automated# conversion# of# stationary# websites# for#mobile# use.# In# both# cases,# YOC# inW house# developed# technology# is# used.# The# FIT# technology# developed#by#the#YOC#subsidiary#company#Sevenval#GmbH# allows# for#an#automatic#optimisation#of# stationary#content# for# mobile# end# devices# and# is# able to# react# quickly# and# innovatively# to# market# innovations,# for# example,# the# iPad# from#Apple#launched#in#2010.

The# multiWchannel# technology# can# optimise# stationary# content# for# any# end# device,# whether# a# mobile# telephone,# smartphone# or PC# tablet# and# therefore# optimally# support# the# respective# usability.# More# than# 800# renowned# mobile# portal# companies# including# the# publishing# group# Handelsblatt,# Postbank,# FAZ,# TWOnline,# Air# Berlin# and# WEB.DE# use# the#mobile#internet# technology# from# the#YOC# Group.# Whilst# just# a# few# years# ago, mobile# internet# exclusively#consisted#of#simple#informative services#such#as# stock# exchange# information,# weather# and# travel# information,#today#it#offers#complex#interactive#transaction# systems,# for# example,# mobile# banking,# mobile# social# community#networks#or#mobile#commerce#portals.#In#these# dataWsensitive# areas,# particularly# sophisticated# technology# is#essential#as#the#necessary#security#standards#for#account# access,# transfers# or# transactions# can# only# be# guaranteed# through#the#combination#of#different#technological building# blocks.#

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►Media#Markt#uses#YOC#products

The# installation# is# frequently# used# by# customers# for# securityWcritical# applications# within# the# area# of# mobile# banking.# This software# product# is# hereby# used# with# the existing#bank#IT#infrastructure#and#optimises#access#for#the# mobile# sales# channel.# High# internet# banking# security# standards are# also# guaranteed# on# mobile# internet# devices# using#this software.#

In#addition#to#mobile#portals,#YOC's#new#product#W the#"YOC# Smart# Web# App", also# offers# customers# a# browserWbased# application# which# combines# the# benefits# of# native# applications#with# those#of#mobile#internet.#The#YOC#Smart# Web#App#can#be#used#across#different#platforms,#however,# it# behaves like# a# native# application# in# its# design# and# operating# structure.# Using# the# YOC# Smart# Web# App,# publishers# can#run# all# operating# systems# and# end# devices# with# optimised# mobile# content# using# just# one# single# solution,#without#impairing the#usability#of#native#apps.#The# sales#channel#is#therefore#the#same#as#that#used#for#native# applications.#Using#soWcalled#app#store#connectors,#the#YOC# Smart#Web#App#can#be#used in#all#standard#app#stores.

Mobile\$advertising\$product\$area

In# the# mobile# advertising# product# area,# YOC markets# the# mobile# internet# portals# of# media# companies,# publishing# groups and independent# portal# operators# as# well# as# the# applications# for# internetWenabled# end# devices# and# generates# advertising# sales from these.# Throughout# the# course# of# targeted# mobile# marketing,# YOC# works particularly# closely both# with# media# and# advertising# agencies,#and#directly#with#advertising#companies#from#the# consumer#goods,#services#and#financial#industries.

YOC#mobile#advertising#is#therefore#used#for#brands#such#as# CocaWCola,#MercedesWBenz,#Intel,#Deutsche#Bahn,#Ford,#SAP,# Foot# Locker,# Fonic,# Lufthansa,# Manager# Magazin,# Citroёn,# Vodafone# and BlackBerry.# YOC# is# constantly# developing# innovative# advertising# concepts# in# order# to# remain# consistent with# technological# developments# and# steadily# increase#the#appeal of#advertising#material.

In#addition#to#the#MMA#standard#advertising#banners,#YOC# provides#its#customers#with#a#complete#range#of#richWmedia# advertising#formats#including#expandable#ads,#splash#screen# ads,# fullWsize#video#ads,#video# banners,# tandem#ads,# reveal# ads# and flip# ads.# Furthermore,# with# its# new product launched in# the# third# quarter# of# 2010# W the# YOC# Ad# Plus,# YOC#now#offers an#innovative#multimedia#inWapp#advertising# format#that#

was#specially#developed# for#use#in#applications#and#can#be# used#on#all#operating#systems.#By#contrast#to#other#mobile# advertising# formats,# the# YOC Ad# Plus# plays# all# richWmedia# content# within# the# advertisement.# During# use,# the# user# is# navigated#back# to# the#application#and#can#return# to# this#at# any#time.#This#offers#advantages#for#publishers,#advertisers# and# users# alike. No# other# mobile# advertising# format# incorporates the#target#group#into brand#communication#to# such#an#extent#and#this#therefore#gives#the#brand#enhanced appeal.

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►YOC#Ad#Plus#for#JACOBS#Krönung

A#technical#requirement#for#mobile#marketing#is#the#use#of# special# AdServing# technology# and# a# special# AdServer,# to# which# the#entire#YOC#marketing#network#is#connected#and# controlled on# a# central# basis.# The# AdServing# technology# developed# by# YOC# allows# for# an# optimum# display# of the# advertising# material# (for# e.g. banners)# which# is# perfectly adapted#to#suit#the#respective#screen#size#of#the#end#device.# Furthermore,# this# also# allows# for targeted# advertising according#to#certain features,# for#example,#the#end#device,# country# or# mobile# network# provider.# In# cooperation# with# the# mobile# network# operators,# the# YOC# AdServing# technology#also#allows#for#targeted#advertising#according#to# socioWdemographic#criteria#such#as#locationWbased#targeting# which#therefore#helps#to#significantly#reduce#scattering#loss.# Furthermore,# the# use# of# this# technology# also# allows# for# similar# functions# to# those# of# online# advertising# platforms# (for#example,#

campaign# administration,# monitoring,# optimisation,# multiW client#capability#and#comprehensive#reporting#functions) to# be# carried# out.# YOC# also# offers# this# technology# to# other# portal# operators,# independent# of# a# marketing# contract.# With# over# 250# mobile# websites# from# a# wide# range# of# different#industries in#their#portfolio,#YOC#has#access#to#the# largest#international#premium#marketing#network#in#mobile# internet# in# Europe.# This# network# also# includes# the#mobile# websites# and# applications# from# The# Independent,# the# Westdeutsche# Allgemeine# Zeitung,# wetter.com,# krone.at# and# the# mobile# websites from# Viacom and# the# Heise# magazine# publishing# company.# The# cost# of# the advertising# formats# used by# the# advertisers# is# carried# out# in# the# premium# segment on# a# flatWrate# and# costWperWthousand# basis.

One#thing#that#is#crucial#for#successful#marketing#is ensuring that# the# different# advertising# and# portal# operator# requirements# are# taken# into# consideration.# Only a# differentiated#approach# guarantees the# desired#effect.# For# this# reason,# in# addition# to# TKPWbased# premium# marketing, YOC#also#offers#its#customers#longWrange#and#performanceW based# marketing# solutions# on# the# basis# of# their# AdServing# technology.

The# longWrange# network# "ubiyoo"#founded# in# the# business# year# 2010, comprises# the# second# marketing# form# of# the# YOC#Group#and#closes#the#gap between#the#TKP#and#purely# successWbased# marketing.# ubiyoo# is# a# webWbased,# globally# aligned# selfWservice# technology# platform# which# brings advertisers# and# publishers# together# on# the# basis# of# a# variable# pricing# system# in# mobile# internet.# The# network# offers# advertisers# an# efficient# and# targetWorientated# switching# of# advertising# in#mobile# internet#on# the# basis# of# an#individuallyWaligned#CPC#or#low#TKP#pricing#model.#Using# ubiyoo,#publishers#can#determine# the#costs#of# their#mobile# website#quickly#and#easily.

The# centrallyWcontrolled# AdServer# ubiyoo# processes# more# than# 100# million# advertising# requests# every# day# via# the# premium#and#longWrange#networks.

PerformanceWbased# marketing# models# such# as# Cost# per# Click#(CPC),#Cost#per#Lead#(CPL)#or#Cost#per#Order#(CPO)#are# operated#via the#YOC#subsidiary#W belboon#adbutler#GmbH.# In#stationary#internet,#belboon#has#the#third#largest#affiliate# marketing#network#in#Germany#and#established#one#of#the# first#mobile#affiliate#networks#in#the#world#in#2009.

Product\$range

in\$the\$affiliate\$marketing\$segment

Within the# affiliate# marketing# segment,# the# YOC# Group# provides# an# affiliate# network# through# their# subsidiary# company# belboonWadbutler# GmbH# for# advertising# companies# and# providers# of# digital# media# networks# under# the# "belboon"# brand. This is# already# the# third# largest# affiliate#marketing#network#with#a#successWrelated#payment# system#within#the#GermanWspeaking#area.

An# affiliate# network# provides# an# internetWbased# marketplace# for# the# procurement,# registration# and# processing# of# successWbased# digital# advertising# and# sales# measures# for# advertisers# (publishers/merchants) and# sales# partners# (publishers/affiliates).# In# this# marketplace,# advertisers# provide their# offers# for# publishers# within# the# scope# of# a# partner# programme.# This# contains# for# e.g.# the# granted#success#commission rate for#defined#successes (for# example#sales#or#user#registrations)#as#well#as#the#available# advertising#material.# Publishers# can# apply# to# participate# in# these# partner# programmes# and# incorporate the# provided# advertising material into# their# digital# media# (websites,# newsletters,#etc.)#and#therefore#generate#profit.#In#addition# to# the# conflation# of# the# pool# of# registered#advertisers#and# publishers# on# the# marketplace,# YOC# also# uses# the# technological#platform# to#control# the#settlements between# parties,# the#provision#of# the#necessary# tracking# technology# for#the#acquisition#and#allocation#of#the#target#commissions as#well#as#the#provision#of#a#highlyWdeveloped#management# and#control#platform#for#the#affiliate#marketing#activities#of# the#marketplace#participants.

The#advertisers#primarily#include#providers#of#products#and# services#which# are# aligned# with# the# end# customer#for# e.g. online# shops,# banks,# insurance# or# telecommunication# providers.

The# publishers# include# the# operators# of# all# kinds# of# websites,# newsletter# distributors and# selfWemployed# persons# specialised# in# searchWmachine# marketing.# The services# carried# out# by# the# YOC# Group# are# usually# remunerated# on# a# successWrelated basis# according# to# the# actual# processed# commission payments.#In#addition# to# the# provision#of#these#services#within#stationary#internet,#YOC#is# one#of#the#first#networks#to#offer#its#partners#the#possibility# of#affiliate#marketing#in#mobile#internet via#belboon.#

Some# of# the# customers# within# the# affiliate# marketing# segment# include# XING# AG,# DailyDeal# GmbH,# Kabel# Deutschland# Vertrieb# und# Service# GmbH# &# Co.# KG.# Vodafone# D2# GmbH,# Fox# Mobile# Distribution# GmbH# (Jamba),# AXA# Versicherungen,# Deutsche Kreditbank# AG# (DKB),# Neckermann# Versand# Österreich# AG# and# Tchibo# direct#GmbH.

Product\$range\$

in\$the\$mobile\$B2C\$services\$segment

In# the# mobile# B2C# Services# segment# the# subsidiary# companies#Moustik S.p.r.l# and#Moustik#GmbH# offer valueW added# mobile# services# and# entertainment# services# for# mobile#customers#in#different#European#countries#with#the# support# of# YOC# AG.# Their# product# portfolio# includes# background# images,# games,# animations,# logos,# videos,# poems# and# ring# tones# which# are# sold# directly to# the# end# consumer# via# the# mobile# device# on# a# oneWoff# or# subscription#basis.

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► Comprehensive#mobile#content#portfolio

Furthermore,#content#is#created#and#licensed#to#be#sold#via# the#mobile#device#to third#parties, for#example#portals#and# network#operators.#In#this#way,#YOC#is#supported#by#its#own# technological# infrastructure# and# collective# knowledge# on# the# target# group# requirements# of# the# registered# users,# whereby# the# target# group# of# the# mobile# B2C# services# is primarily the 14W29#age#group.

Business#development

Business\$development\$

in\$the\$mobile\$marketing segment

The#YOC#Group#is#present#within#the#key#markets#in#Europe# with# offices# in# Germany,# Austria,# Great# Britain,# Spain# and# France.# The# Group# offers its#mobile# marketing#services# to# all# of# these# markets.# On# the# basis# of# this# dominant international# position,# the# YOC# Group# has# been# able# to# reinforce# and# internationally# expand# its# position# as# Europe's# leading# provider# of#mobile# technology,#especially in#2010.

In#the#business#year#2010,#the#YOC#Group#experienced the# highest# new# customer# profits# since# the# founding# of# the# company.#Sustainable investment#was#also poured#into#the# existing# customer# base in# the# business# year# 2010.# As# a# result,# the# YOC# Group# increased# their# turnover# in# the# key# mobile# marketing# segment by# 27%# to# around# EUR 22.2 million.# In# this# way,# the# company# once# again# enjoyed aboveWaverage# profit# due# to the# increasing# significance# of# mobile# communication# solutions# for# the# advertising#industry#

Some# of# the# new# customers# to# use# the# platforms# and products#from the#YOC#Group#include#attractive#companies# and# brands# such# as# Air# Berlin,# Unilever,# Milka,# Saturn,# MoneySupermarket.com,# Miele,# Waitrose,# the# City# of# Vienna,# Haymarket,# Swiss# Airlines,# Ergo# Direct,# VHV# Versicherungen,#Familia,#Central,#herold.at#and#OTTO.

Furthermore,#existing#national#and#international#customers# including CocaWCola,# MercedesWBenz,# Kraft# Foods,# Adam# Opel# and# Deutsche# Post also# use# the# mobile# marketing# products#offered#by#the YOC#Group.

The drivingWforces#behind#this#immense#increase#in#demand# in# the# business# year# 2010# include external# factors# such# as# the#increasing#popularity of#mobile#communication#devices,# faster transmission# speeds# through# the# enhanced# use# of# UMTS# and# the# rapidly# increasing# use# of# smartphones# and# therefore# greater use# of# mobile# internet.# Internal# factors# also played# a# decisive role, for# example, the# continued# development of# innovative# products# and# the#expansion# of# the#licensing#business.

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► Diverse#applications#during the#Handelsblatt#reWlaunch

In# total,# more# than# 250# new# mobile# portals# were# implemented on#an#international#level#by#the#YOC#Group#in# the#business#year#2010#including#portals# for Air#Berlin,#the# Heise#magazine# publishing# company,#VW# Bank,#the# City# of# Vienna,# MoneySupermarket,# Miele,# Guía# del# Ocio,# Haymarket# and# metro.uk# and# over# 90# mobile# applications# using#YOC#technology.

Publishers#and#brands#essentially#have#two#types#of#mobile# portals available# to# them.# These# include# browserWbased# mobile# portals# and# native# applications.# The# latter# are# primarily# distinguished# through outstanding# access# capabilities#to#specific#endWdevice#functions#such#as#GPS#for# navigation#and# therefore#locationWspecific#applications#and the#camera.#The#resulting#high#level#of#usability#makes#apps# particularly#attractive# for#many#publishers#and#advertisers.# However,# in# comparison# to# mobile# websites,# applications# have#one#disadvantage#which# should#not#be#overlooked:#a# low#range.#This#effect#is further#reinforced by#the#increasing# fragmentation# of end# devices# and# app# stores.# In# order# to# benefit# from# maximum# range# within the# area# of# smartphones,# more# and# more# publishers# and# advertisers# are#adapting#their#apps#to#several#or#even#all#app#stores.#As# native# apps#must# be# newly# developed# for# every# operating# system,# this# is# a# very# costWintensive# and# timeWconsuming# strategy.

  1. Group Management Report

  2. Consolidated financial statement

To# create# a# solution# to# this# for# our# customers,# YOC# developed# the# YOC# Smart# Web# app# in# financial# year# 2010.#The#YOC#Smart#Web#app#is#an#innovative#product# which#uniquely#brings#together#the#advantages#of#native# applications# and# of# mobile# internet.# The# product# is# delivered# crossWplatform# but# it# behaves# in# design# and# operating# structure# like# a# native# application.# Therefore,# using# the# YOC# Smart# Web# app,# publishers# have# only# single# solution# for# operating# all# operating# systems# and# terminals#with#optimised#mobile#content#without#having# to#take#away#from#the#usability#of#native#apps.

In# financial# year# 2010# YOC# Group# widened# its# product# range#in#the#mobile#marketing#segment.#By#creating#the# global# coverage#market# place# ubiyoo,# the# company# has# closed# the# gap# between# TKP# and# purely# performanceW based# marketing# and# now# offers# its# customers# the# complete# spectrum# in# mobile# marketing# solutions# worldwide.

The# network# offers# advertisers# the# opportunity# to# operate#efficient#mobile#internet#advertising#on#the#basis# of# an# individually# definable# CPC# (cost# per# click)# or# CPM# (cost#per#mille)#price#model.#Above#all# these#advertisers# benefit# from# a# broad# range# and# various# targeting# options,# e.g.# according# to# country,# mobile# network# provider,# end# device,# time# of# day# or# channel# topic# (community,# sport,# new,# etc.).# On# the# other# hand,# ubiyoo#enables#publishers#the#carry#out#a#fast#and#simple# monetary# assessment# of# their#mobile# internet# websites# and# applications.# The# advanced# AdServer# technology# of# YOC# AG# therefore# ensures# the# optimised# delivery# of# advertising#media.# Furthermore,# the# system# guarantees# publishers# soWcalled# best% performing campaigns# which# have#particularly#high#click#rates#and#CPCs#and#thus#also# generate# a# high# level# of# sales.# The# mobile# coverage# business# began# very# successfully# and# is# operated# by# ubiyoo# Ltd# from# its# head# office# in# London.

YOC# Group# expanded# its# publisher# portfolio# internationally# in# the# premium# marketing# segment.# It# closed#exclusive#marketing#deals#with#titles#including#RP# Online,# Eurosport,# Wetter.com# iPhone# app,# Herold.at,# The# Sunday#Times,# onAir,#Grupo# Vocento,#Heise# iPhone# app,# Sony# Ericsson,# Textilwirtschaft,# Stuttgarter# Zeitung# and#Lebensmittelzeitung.net.

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►1.#Click#to#expand

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►2.#View#of#the#enlarged#banner

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  • ►3.#Link#to#the#mobile#website#of#Austrian#Airlines
  • ►Innovative#advertising# format.#Expandable#Ad#by#YOC

In# financial# year# 2010,# YOC# Group# also# recorded# continuous# growth# in# website# views# and# thus# the# available#ad#impressions#on#marketed#mobile#portals#and# applications.#To#this#end#the#past#financial#year#was#also# used# to# develop# innovative# advertising# formats# thus# further# strengthening# the# Group's# position# as# Europe's# leading#premium#marketer.

Alongside# the# Expandable# Ad# Interactive,# the# Splash# Screen#Ad,#Showroom#Ad,# the#Video# Banner,# Reveal#Ad# and# Flip# Ad,# YOC# Group# launched# an# innovative# advertising# format# with# the# YOC# Ad# Plus# in# September# 2010,# which# represented# a# new# dimension# in# mobile# advertising.# The# advertising# format# includes# videos,# photo#galleries#and#360°#views#to#name#a#few#and#can#be# run#with#all#operating#systems.#For#advertisers#this#form# of# mobile# advertising# represents# a# new# dimension# in# interactive#communication.#It#includes#detailed#targeting# options#which#ensure#that#the#desired#target#groups#are# reached.# Using# Ad# Plus# the# advertiser# can# combine# six# targeting# criteria# at# the# same# time# and# practically# eliminate# scattering# losses.# Targeting# options# based# on# operator,# location,# age# and# time,# as# well# as# frequency# capping# can# be# selected# so# that# the# advertiser# can# determine# precisely# which# mobile# application# the# advertising# media# is# superimposed# onto.# The# combination# of# such# a# highWquality# advertising# format# with#such#exact#targeting#criteria#is#a#world#first.

By# capturing# new# submarkets,# developing# innovative,# standardised# products# and# distributing# them# internationally,#in#financial#year#2010#YOC#Group#created# the#basis#for#further#dynamic#and#scalable#growth#in#the# mobile# marketing,# mobile# internet# and# mobile# advertising#segments.

The\$ Company's\$ Performance\$ in\$ the\$ Affiliate\$ Marketing\$Segment

The# entire# online# advertising# market# has# become# the# thirdWlargest# advertising# medium# after# television# and# print#media.#This#development#clearly#shows#how#much# potential# this# market# has.# Against# this# background# the# YOC# Group# operates# the# thirdWlargest#affiliate#marketing#network#in# the#GermanW speaking# world# through# belboonWadbutler# GmbH.# Various#advertisers#are#currently#operating#around#1#300# national# and# international# partner# programmes# in# the# affiliate# network.#Among# the#advertisers#are# companies# such#as#XING#AG,#Neckermann,#Axa#Insurance,#Vodafone,# Roche#Pharma#AG,#mydays#GmbH,#DKB#Bank#and#Holiday# Check# AG.# The# affiliate# network# of# belboonWadbutler# GmbH# include# around# 65# 000# publishers.# YOC# Group's# Affiliate#Marketing# reported# sales#of##EUR#6.7#million#in# 2010:# a# rise# of# 3%# against# the# figure# for# the# previous# year# (EUR# 6.5 million).# Financial# year# 2010# was# shaped# by#the#integration#of#the#Hiddenhausen#location#into#our# main#location#in#Berlin#and#the#subsequent#restructuring# of# personnel,# as# well# as# by# the# introduction# of# new# products,# namely# retargeting,# gift# voucher# marketing,# SmartFeeds# or# SmartLinks.# As# of# the# fourth# quarter# of# 2010#all#belboonWadbutler#business#is#carried#out#at#our# main# location# in# Berlin.# We# continued# to# pursue# our# strategic# goal# of# internationalising# affiliate# marketing# business# activities# in# financial# year# 2010# with# a# rollWout# into#France#and# the# formation# of#international# business# relations.#The#internationalisation#strategy#will#also#be#a# point#of# focus#in#the# future#thus#ensuring#the#growth#of# belboonWadbulter# in# the# future# by# meeting# market# demands# and# broadening# its# area# of# activity.# By# taking# this# step,# belboon# will# also# be# supporting# YOC# Group's# international#orientation.

The\$ Company's\$ Performance\$ in\$ the\$ Mobile\$ BC2\$ Services\$Segment

In# the#Mobile#BC2#Services#segment# the#optimisation#of# advertising#investments#was# the#main# focus# of# financial# year# 2010.# Taking# into# account# the# emerging# easing# of# the#advertising#situation#at#the#beginning#of#the#year,#the# goal# was# to# review# the# individual# channels# with# more# emphasis#on#their#efficiency#as#well#as#renegotiating#the# conditions# with# approved# advertising# partners.# The# Mobile#BC2#Services# segment# reported# sales#of#EUR#1.5# million# for# 2010# and# EBITDA# of# EUR# 0.3# million# W 88%# above# the# figure# for# the# previous# year.# Overall# the# performance# in# the# Mobile# BC2# Services# segment#was#as#expected.#

Further\$ Development\$ of\$ IT Infrastructure\$ and\$ Technological\$Integration

YOC# has# a# highWperformance# IT# system# landscape# and# YOCWdeveloped# software# products# that# can# be# used# for# mobile# and# internetWbased# services.# The# underlying# technology# platforms# were# developed# entirely# by# YOC# and are# very# flexible,# powerful,# reliable# and# scalable.# They# have# numerous# interfaces# that# enable# the# integration# of# networked#multiWmedia#applications.#YOC# has# its# own# IT# department# for# the# support# of# the# software#(e.g.#FIT#technology)#and#product#management and/or#product#development.#

Of# all# the# different# technology# used# by# YOC,# the# following#are#of#particular#importance:

YOC#developed#its#own#software#platform# that#links# the# varying# technologies# to# create# individual# solutions# for# every#mobile#marketing#campaign# that#is#specific# to# the# target#group#in# question#and#its#media# use.#In#line#with# the# rapid# technological# developments,# the# focus# of# its# activities# has# increasingly# shifted# in# recent# years# from# the# conception# and# creative# design# of# marketing# concepts# and# the# technological# implementation# and# support# of# mobile# marketing# measures,# to# providing# a# full# service.# Technologies# such# as# mobile# advertising,# SEM/SEO,#QR#codes#and#augmented#reality#have#made#a# particular#contribution#to#this#end.#

In# the# mobile# internet# segment# it# is# the# FIT# mobile# platform#which#is#mainly#used,#and#on#the#foundation#of# which# fixed# websites# can# be# automatically# transformed# into# mobile# websites.# YOC's# technology# platform# now# also# includes# a# content# management# system# (CMS)# for# the# operation# of#internet# portals,#which# can# be# used# to# quickly# and# easily# implement# portals,# microsites# and# landing# pages# as# part# of# mobile# marketing# and# mobile# internet# campaigns.# The# YOC# device# database# that# is# updated#on#a#daily#basis#ensures#the#best#representation# of#WAP#portals#possible#on#a#huge#number#of#commonlyW used# mobile# handsets.# This# database# is# also# used# for# MMSW and# text# messageWbased# mobile# marketing# projects.

The# YOCWdeveloped# mobile# AdServing# technology# was# launched# by# YOC# Group# in# early# 2007.# This# technology# platform# encompasses# all# functions# implemented# in# online# advertising# platforms# such# as# campaign# management,# content# management,# multiWclient# capabilities# and# extensive# reporting# features# and# possibilities.# This# mobile# advertising# technology also# makes#it#possible#to#directly#address#target#groups#taking# into# consideration# the# users'# different# mobile# handsets# and/or# mobile# phone# operators.# The# mobile# coverage# network# ubiyoo# was# launched# at# the# end# of# 2010.# It# functions# on# a# global# basis# and# is# also# based# on# the# AdServing# technology.# This# technological# platform# also# offers# specific# targeting# options# by# country,# channel,# weekday# or# time# of# day,# as# well# as# flexible# pricing# models.#

SoWcalled# Software# Developer# Kits# were# also# made# available# to# developers# of# mobile# applications,# through# which# the# ubiyoo# system# can# be# used# as# a# monetary# assessment# module.# This# highWperformance# technology# is# supplemented# with# a# SelfWService# Booking# platform# which#enables#the#client#to#manage#their#own#campaigns# and# also# guarantees# a# top# scalability# of# this# long# tail# business#field.

The# belboon# marketing# network# is# part# of# the# leading# affiliate#marketing#network#in#Europe.#The#latest#second# generation# network# technology# guarantees# successful# multiWchannel# online# and# mobile# performance# advertising.# Alongside# the# marketWleading# standard# of# the# network# platform,# belboon# has# the# latest# tracking# technology# in# order# to# reliably# measure# sales.# The# success# of# the# publisher# is# guaranteed# through# the# combination# of# fingerprint,# session,# cookie,# postWview# and#flash#tracking.

We# have#also# created#a# flexible#interface# structure# that# makes#it#easier#to#link#up#external#systems.#It#is#used#for# example# to# send# user# data# generated# via# contests# directly#to#the#CRM#systems#of#the#customers.

This#platform#can#also#be#used#to#sell#mobile#content#via# mobile#websites.#The#integrated#billing#interface#enables# billing#via#the#user's#mobile#phone#bill.

The# individual# software#modules# are# developed# by#YOC# Group# developers#with#modern,# dataWbased# systems# on# the# basis# of# objectWoriented# programming# language# using#the#serviceWorientated#architecture#(SOA).

The# database# and# application# servers# used# by# YOC# are# set# up# at# the# branches# in# Berlin# and# Cologne# and# are# managed#by#the#YOC#IT#department.#To#ensure#security,# there# are# also# other# servers,# which# are# located# in# electronic# data# processing# centres# certified# by# the# German#Technical#Inspection#Service# (TÜV)#managed#by# YOC#and# hosted# by#external# service# providers.#To#avoid# the#disruption#of#service#due#to hardware#failure,#system# and# network# reserve# capacity# is# available.# To# prevent# unauthorised#persons#from#accessing#the#systems#of#YOC# Group# or# third# party# data,# we# installed# firewall# system,# encrypted# protocols# and# access# rights# management# at# critical# points.# Critical# data# is# also# duplicated# in# backup# systems# and# backed# up# at# different# geographical# locations.#

Internationalisation

YOC#Group's#foreign#business#performed#well#in#financial# year# 2010.# Overall# 29%# of# our# sales# were# generated# through#foreign#business#against#19%#the#previous#year.#

This# growth# is# due# to# optimisation# of# YOC# Group's# international# setup# as# well# as# increasing# realisation# of# transnational#crossWselling#potential.#

ReWorganising# foreign# business# activities# ensured# an# internationally# uniform#market# image#and#an# optimised# management# setup.# The# business# acquired# in# financial# year# 2009,# Bluestar# Mobile# Ltd.# (UK)# and# MIAM# S.L# (Spain)# were# renamed# YOC# Ltd.# and# YOC# Spain# S.L# as# appropriate.#The#preWexisting#YOC#Ltd.#was#renamed#YOC# Mobile# Advertising# Ltd.# in# order# to# give# the# premium# mobile# advertising# company# an# identical# structure# EuropeWwide.# The# business# activities# of# ubiyoo# were# relocated#from#Berlin#to#London.

YOC#Ltd.#further#secured#its#position#in#the#UK#market#in# financial# year# 2010# by# expanding# its# mobile# marketing# activities.#At#the#beginning#of#the#financial#year,#the#main# drivers# of# increased# mobile# marketing# requests# were# native#applications.#At# the#end#of# the# financial#year# this# was# clearly# moving# in# the# direction# of# mobile# internet# portals.#

With# the# technological# platform# ubiyoo,# YOC# Group# launched# a# globally# active# mobile# coverage# network# in#

the#first#quarter#of#2010#that#ran#extremely#well.#Already# more#than#2#billion#ad#impressions#were#supplied#via#the# ubiyoo# platform# per# month.# In# order# to# fulfil# ubiyoo's# global# edge# to# a# greater# extent# and# to# extend# the# flexibility# of# the# network,# business# activities# were# relocated#to#the#UK#in#the#fourth#quarter#of#2010#and#the# worldwide#control#of#ubiyoo#now#takes#place#from#there.#

YOC# Spain# strengthened# its# leading# position# in# mobile# advertising.#The#company#is#also#the#largest#independent# mobile# marketer# in# the# country.# In# addition,# business# activities#in#mobile#marketing#were#also#expanded.

YOC#Central#Eastern#Europe# further# secured#its#position# in# the# Austrian# market.# The# company# operates# mobile# portals# and# applications# for# a# variety# of# publishing# houses,# internet# providers# and# brands# such# as# Krone,# News.at,# Styria# Media# Group# and# Austrian# Airlines.# Mobile#marketing#and#mobile#advertising#products#were# implemented# for# customers# including# Bacardi,# Mars,# Rewe# and# other# providers.# The# company# expanded# its# client# portfolio# in# financial# year# 2010# with# renowned# titles# and# brands# including# herold.at,# wien.at,# Ford# and# Sony.#

YOC# Central# Eastern# Europe# won# the# first# Austrian# Mobile# Marketing# Award# for# its# integrated# mobile# campaign# for# Sony,# which# was# awarded# by# the# Mobile# Marketing#Association#of#Austria.#

belboonWadbulter# expanded# its# business# activities# into# the#French#market#in#financial#year#2010.#Entrance#on#to# the# French# market# represented# the# first# step# of# the# planned# expansion# of# belboonWadbutler# international# business# activities.# On# entering# the# French# market# belboon#benefited#from#its#established#position#in#the#DW AWCH# market.# Therefore# the# affiliate# network# immediately# gained# renowned# clients# such# as# Conrad# Electronics,#Lafuma#and#SkyWtours.#With#the#expansion#of# its# European# business# activities# belboon# can# also# successfully# realise# international# campaigns# on# a# larger# scale#in#the#future.

Personnel

As# of# 31# December# 2010,# YOC# Group# had# 187# employees.#This#is#an#increase#of#almost#8%#against#last# year# (2009:# 173# employees),# which# is# partly# due# to# the# expansion# of# international# business# and# the# ever# increasing#volume#of#business.#In#the#last#quarter#YOC#reW positioned# itself# internationally# and# is# well# represented# in#all#areas# of# business#in# the#UK#with# ubiyoo# Ltd.,#YOC# Mobile#Advertising#Ltd.#and#YOC#Ltd,#to#name#a#few.

In# the#mobile# technology#and#media#market,# the#expert# knowledge#of#our employees#is#paramount.#In#this#highly# innovative# field# of# business,# continuous# further# training# of#our#employees#is#essential#in#order#to#meet#the#everW increasing# requirements# of# the# industry# and# of# our# clients.

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Personnel#development#of#YOC#Group Total# number# of# employees# # Permanent# employees# Freelance# employees#and#other

The# first# step# in# this# process# is#employing#exceptionally# talented#individuals.#Careful#selection#in#the#recruitment# process# is# therefore# indispensable.# The# struggle# for# suitable# employees# was# already# noticeably# impeded# by# the#strong#economic#growth#at#the#end#of#financial#year# 2010.# Thus# for# financial# year# 2011# one# of# the# most# important#challenges#will#be#counteracting#this#effect.#

YOC# Group# awards# the# performance,# commitment# and# desire# of# its# employees# to# achieve# innovative# solutions# by#trusting#them#and#granting#them#considerable#leeway# in#structuring#their#work#as#well#as#offering#internal#and# external# training# opportunities# and# holding# regular# events.

Management\$Outlook

Owing# to# the# leading# market# positioning# we# have# built# based# on# our# international# approach,# YOC# Group's# unique#product#portfolio,#the#focus#on#scalable#business# fields# and# the# generally# positive# development# of# the# market,#YOC#Group#assumes#that#business#development# in#the#current#financial#year#will#continue#to#be#positive.

Results#of#operations

Sales\$Trend\$and\$Overall\$Performance

YOC# Group# continued# steadily# along# its# growth# path# in# financial# year# 2010.# The# strategy# it# had# chosen# to# develop#the#company#into#a#driver#of#innovation#and#into# an# international# service# provider# for# mobile# technology# and# media.# has# proved# to# be# a# decisive# factor# in# its# success# and# has# also# secured# the#market# positioning# of# the#entire#company#on#a#lasting#basis.#

In# the# wake# of# the expansion# of# its# volume# of# business# the#sales#revenues#rose#to EUR 30.5#million#in#the#period# under# review.# This# represents# an# increase# of# 17%# compared#with#the#previous#year#(EUR#26.1#million).#Due# to# own# work# capitalised# in# the# form# of# software# developed# in# house# amounting# to# # approximately EUR 1.1 million,# changes# in# inventories# for# goods# in# progress# amounting# to# approximately EUR W0.1# million# and# other# operating# income# amounting# to# EUR# 0.3# million,# our# total# output# in# financial# year# 2010# came# to EUR 31.9#million#(EUR#27.1#million).

Sales\$by\$Segment

Almost# all# business# segments# have# contributed# to# this# successful# performance.# In# the# core# mobile# marketing# segment,# sales# revenues# rose# by# 27%# over# the# period# under#review#to EUR#22.2#million.#7 percentage#points#of# this#are#due#to#the#fact#that#the#companies#acquired#over# the# course# of# financial# year# 2009,# namely# YOC# Ltd# (formerly#BlueStar#Mobile# Ltd.),# London#and#YOC#Spain,# S.L.#(formerly#Mobile#Advertising#Interactive#Media,#S.L.),# Madrid,#were#included#in#the#whole#2010#review#period,# whereas#in#the#same#period#the#previous#year,#they#were# only#taken#into#account#in#proportion#to#the#period#that# they# belonged# to# the#Group.#The# share# of# this# segment# in#the#Group's#total#earnings#thus#increased#to#73%.#The# continuing#upward#trend#reflects#the#successful#strategy# of# customer# retention# and# the# equally# successful# acquisition# of# new# important# customers# with# whom# major# campaigns# in# the# product# segment# of# mobile# advertising#are#implemented.

Sales# in# the# affiliate#marketing# segment# increased# from EUR 6.5# million# last# year# to EUR 6.7# million# and# contributed# 22%# to# the# Group's# total# sales.# The# sales# volume#of# the#mobile#BC2#services#segment#dropped#as# expected# from EUR 2.1# million# to EUR# 1.5# million.

Thus# the# share# of#this# segment#in# total#earnings# fell# to# 5%.

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►Sales#by#segment#in EUR#million

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►Distribution#of#sales#by#segment#in#%

Sales\$by\$region

The# rise# in# sales# revenues# was# achieved# both# on# the# German# domestic# market# as# well# as# on# the# ever# more# important# international# markets.# Germany# therefore# remains#the#most#important#market#for#YOC.#In#financial# year# 2010# the# Group# built# up# its# domestic# sales# by# 2%# from# EUR# 21.1 million to EUR 21.5# million# and# so# reinforced#its#leading# competitive# position. The# positive# performance# in# the# product# fields# of#mobile#marketing,# mobile# internet# and# mobile# advertising# are# responsible# for#this#rise.#Thus#the#contribution#to#total#earnings#from# sales# in# Germany# fell# from# 81%# in# the# previous# year# to# 71%.

Earnings#generated#internationally# rose#year#on#year#by# 77%# with# sales# rising# from EUR 5.0# million# to EUR 8.9# million# in# financial# year# 2010.# 24 percentage# points# of# this# revenue#increase# can# be#attributed# to# the# fact# that# that#the#companies#acquired#over#the#course#of#financial# year# 2009,# namely# YOC# Ltd# (formerly# BlueStar# Mobile# Ltd.),# London# and# YOC# Spain,# S.L.# (formerly# Mobile# Advertising# Interactive# Media,# S.L.),# Madrid,# were# included# in# the# whole# 2010# review# period,# whereas# in# the#same#period#the#previous#year,#they#were#only#taken# into# account# in# proportion# to# the# period# that# they# belonged# to# the# Group.Thus# the# contribution# to# total# earnings# from# sales# generated# internationally# increased# from#19%#to#29%.

<

>#Sales#by#region#(in#million#EUR) Germany UK Austria Spain Belgium USA France Misc. Total
># Personnel#costs#(in#EUR thousand#) Personnel#costs # **Other\$operating\$expenses** Other#operating#expenses#fell#by#17%#in#comparison#with# last#year#to EUR#5.0#million.#This#was#primarily#made#up# of#infrastructure#costs,#advertising#costs#and#commission# payments# to# partners# for# procurement# of# contracts.# Reasons# for# the# fall# in# other# operating# expenses# in# the# period# under# review# included# the# complete# integration# of# the# subsidiaries# acquired# in# the# previous# period# and# the# consequent# realisation# of# synergy# effects,# such# as# the# closing# of# the# Hiddenhausen# and# Regensburg# locations#and#as#well#as#cost#reductions.#In#addition,#last# year# there# were# oneWoff# expenses# such# as# the# costs# related#to#the switch#to#the#Prime#Standard#segment.#At# 16%,# the# ratio# to# total# output# in# financial# year# 2010# is# considerably#lower#than#that#of#the#previous#year#(23%). <>#OOE#(in#EUR thousand#) OOE # **EBITDA** YOC# Group# increased# its# operating# earnings# before# depreciation# and# amortisation# by# 175%# to# 2.8# million# EUR.#The#increase#in#the#EBITDA#margin#from#4%#to#9%#is# down#to#the#increase#in#the#total#output,#particularly#the# concentration#on# the#scalable#product#segment#and# the# realisation#of#synergy#effects.# <
>#EBITDA#(in#EUR thousand#) EBITDA EBITDA# in# the# mobile# marketing# segment# rose# year# on# year# from EUR# 3.0# million# to EUR# 5.1# million.# This# improvement# in# earnings# is# essentially# based# on# the# scaling# of# the# business# model# as# well# as# increased# capitalisation# of# YOCWdeveloped# technology# and# software.# This# reflects# the# consistent# inWhouse# development# of# technology# used,# for# example# the# YOC# Multi# Channel# Platform# or# the# Mobile# AdServer,# thus# further# securing# the# Group's# competitive# position.# The# operative# earnings# in# the# affiliate# marketing# segment#fell#by EUR 0.2#million#to EUR 0.7#million#before# depreciation# and# amortisation# essentially# due# to# the# comparatively#less#own#work#capitalised#in#2010.#EBITDA# in# the# mobile# B2C# services# segment# amounted# to EUR 0.3 million# in# financial# year# 2010# and# was# thus# higher# than#in#the#previous#year.# YOC#Group's# overhead#expenses# for# financial#year# 2010# came# to EUR 3.2#million#and#were# roughly# the# same#as# the#previous#year#(EUR#3.1#million). <> ►EBITDA#of#segments#in#EUR thousand# # **EBITA\$(EBIT\$before\$purchase\$price\$allocations)** Earnings# before# interest,# taxes# and# depreciation/amortisation# from# purchase# price# allocations# (EBITA)# increased# to EUR 2.1# million# in# financial# year# 2010# compared# to EUR 0.6#million# in# the# previous#year. # **EBIT** Due#to#the#positive#business#performance,#in#the#period# under# review# EBIT# increased# to# EUR# 1.5 million,# compared# to EUR 0.1# million# the# previous# year.# Depreciation/amortisation# arising# from# purchase# price# allocations#rose#to#a#total#of#EUR#0.6#million#as#a#result#of# new#2009#company#acquisitions#being# fully#included# for# the#first#time#in#financial#year#2010. # **Financial\$Result** The# financial# result# in# financial# year# 2009# amounted# to EUR#W0.3# million,# round# EUR# 0.3 million higher# than# the# figure# for# the# previous# year.# Financial# income# over# financial#year#2010#of#EUR#0.1#million#include#essentially# income# from# the#valuation#of#interest# rate#swaps#on#31# December# 2010.# This# has# to# be# offset# against# financial# expenses#amounting#to EUR 0.4#million#which#are#mainly# caused# by# the# interest# expense# for# the# loans# taken# to# finance#the#acquisitions#of#that#year. **<<**table>>#**Financial\$result\$(in\$EUR thousand\$)** Financial#income Financial#expenses Financial#result # **Earnings\$before\$tax** YOC# Group# ended# financial# year# 2010# with# a# preWtax# profit#of EUR 1.2#million#compared#to#a#preWtax#profit#of EUR W0.5#million#in#the#previous#year. # <>#**Earnings\$before\$tax\$(in\$EUR thousand\$) Earnings\$before\$tax** In#financial#year#2010,#earnings#after#tax#came#to EUR 0.7# million,#compared#with EUR W0.1 million for# the#previous# year. <
>#**Earnings\$after\$tax\$(in\$EUR thousand\$) Earnings\$after\$tax** # Changes#in#Net#Assets#and#Financial#Position # **Net\$Asset\$and\$Financial\$Position** YOC# Group's# total# assets# rose# year# on# year# by# 15%# to EUR 33.3#million#as#of#31#December#2010.#This#increase# in#the#balance#sheet#reflects#the#considerable#increase#in# the#volume#of#business#as#well#as#the#increase#in#capital# conducted#at#the#end#of#financial#year#2010. # **Non>#**Non>#**Current\$Assets\$(in\$thousand\$EUR)** Inventories Prepayments Accounts#receivable Receivables#arising#from#other#assets Tax#receivables Securities Cash#at#banks Total # **Equity\$Capital** YOC#Group's#equity#capital#increased#by#45%#to#EUR#17.2# million# as# of# 31# December# 2010.# The# increase# is# essentially#due# to# the#increase#in#capital#which# resulted# from# the# release# of# 137# 000# new# shares# in# December# 2010#each#with#a#value#of#EUR#1.000#per#share.#and#the# also#due#to#the#subsequent#increase#in#capital#reserve#to# EUR# 13.6 million,# as# well# as# the# share# capital# to# EUR# 1.9 million.# The# Management# Incentive# Programme# also# had# a# positive# effect# on# capital# reserve.# Furthermore,# the# revenue# reserves# increased# by# 54%# to EUR 1.9# million# through#the#transfer#of#the#net#profit.# Currency# conversions# resulted# in# neither# profit# nor# loss# through# the#conversion#of# the# statements#of the#British# subsidiaries# into# Euro,# which# slightly# increased# equity# capital.#The# balance# sheet# item#*Equity% Shares%*remained# the#same as#in#the#previous#year#with#a#value#of EUR#0.3# million. The#equity#ratio#increased#to#52%,#up#on#last#year's#41%.# Equity# capital# and# nonWcurrent# liabilities# accounted# for# 63%#of#the#balance#sheet#total#on#the#reporting#date. <>#**Equity\$capital\$(in\$EUR thousand\$)** Subscribed#capital Capital#reserve Revenue#reserves Difference#arising#from#currency#conversions Treasury#shares **Total** # **Non>#**Non> ## **Investments\$(without\$Company\$Acquisitions)** In# the# 2010# financial# year,# additions# to# capital# assets# from#investments#amounted# to EUR 0.4#million.#Around# EUR 0.3#million#accounted#for#tangible#fixed#investments# as# well# as EUR 0.1#million# for# investments# in# intangible# assets.#In#the#previous#year,#YOC#Group#invested EUR 0.3# million# in# tangible# assets# and EUR 0.3# million# in# intangible# assets.# The# total# investment# volume# of EUR 0.4# million# is# slightly# under# the# depreciation# of# fixed# assets# ( EUR 0.4# million).# Moreover,# the# YOC# Group# activated EUR 1.1#million# for# development#applications,# particularly# for# their# mobile# AdServing# technology# and# their#mobile#internet#technology. # **Cash\$Flow** At#the#end#of#the#period#under#review,#the#YOC#Group's## liquid# funds# amounted EUR 5.2#million.# The# increase# in# liquidity# thus#amounts# to EUR 2.4#million#in#comparison# to# the# previous# year.# This# influx# of# funds# is# to# be# particularly# due# # to# the# successfully# implemented# increase#in#capital#at#the#end#of#the#financial#year,#which# generated# a# net# underwriting# revenue# of# around# EUR 4.4 million.#The#Company#accrued#an#overall#total#of#EUR 3.2#million#from#financing#activities. The#change#in#funds#due#to#financing#activities#arose#as#a# result# of# agreed# depreciation# rates# from# acquisition# loans# amounting EUR 1.2# million# and# the# successfully# placed# increase# in# capital.# The# cash# flow# from# investment# activities# for# the# expired# financial# year# totalled EUR W2.5# million,# which# is# primarily# due# to# investments# in# software# created# by# the# group# itself# in# the# course# of# further# development# or# the# reW development# of# existing# platforms# and# solutions# (YOC# Ad# Plus,# ubiyoo# platform# and# Sevenval# FIT# Technology,# amongst# others).# In# addition,# the# variable# purchase# price# payable# for#YOC# Ltd.#was# settled#at#EUR 1.0 million. In# the# 2010# financial# year,# the# operative# cash# flow# amounted#to EUR 1.6#million. # **Financial\$Management** As# of# the# reference# date# (31 December# 2010),# the# YOC# Group#had#liquid#funds#of#EUR 5.2#million#at#its#disposal.# The#available#liquidity#is#invested#in#term#deposits,#both# lifespan#and#interestWoptimised. # **Research\$and\$Development** The# costs# for# the# research# and# development# of# new# products and# technical# innovations# arose# in# both# the# mobile# marketing# and# affiliate# marketing# segments,# amounting# to EUR 1.6# million# altogether# in# the# 2010# financial#year#in#comparison#with EUR 1.6#million#in# the# previous# year.# Of# this# amount,# around EUR 0.1# million# EUR# was# accounted# for# by# the# affiliate# marketing# product# segment,# whilst# around EUR 0.4# million# were# apportionable#to#developments#in#the#mobile#advertising# product#segment.#YOC#Group#invested EUR 1.1#million#in# the# further#development#of#mobile#internet#and#mobile# marketing#technology. # **Summary\$ of\$ the\$ Net\$ Asset\$ and\$ Financial\$ Position\$ and\$ Results\$of\$Operations** At# the# time# of# the# creation# of# the#management# report,# the#group's#position#concerning#net#assets,#financing#and# profit#shows#that#the#YOC#Group#holds#a#solid#economic# position. # Forecast#Report # **Mobile\$Marketing** On#the#basis#of#economic#activity#forecasts#W such#as#that# of# the# International# Monetary# Fund# IMF# W a# positive# overall# economic# development# both# in# Germany# and# around#the#world#is#to#be#expected#for#the#2011#financial# year.#YOC#Group#is#likely# to#benefit# from#aboveWaverage# profits# due# to# these# positive# developing# market# conditions,# which# are# also# expected# to# be# mirrored# in# the#telecommunications#market.#Thus,#a#10%#increase#in# global# mobile# communication# connections# is# calculated# for# 2011.# Smartphones# and# mobile# communication# devices#with#3G#Standard#have#become#widely#prevalent# and# are# the# key# reason# for# the# success# of# mobile# internet.# It# is# expected# that# the# number# of# mobile# internet#users#in Germany#in#2014#will#rise#to#35#million# users.# Due# to# the# significantly# increasing# use# of# mobile# data# services,# which# has# been# confirmed# in# studies# conducted# by# market# research# institutes# such# as# TNS# Infratest,# the# "mobile"# medium# is# increasingly# establishing# itself# in# the# communication# mix# of# advertising# companies.# It# is# especially# suitable# as# a# communication# instrument# which# generates# little# scattering# loss# and# is# also# measurable.# Whatever# potential# is# still# hidden# in# this# business#model,# which# is# still# in# the#early# stages# in# Europe,# simply# look# at# Japan,# where# an# advertising# turnover# in# the# mobile# sector# amounting#to#around#USD 1#billion#was#achieved#in#2010.# This#trend#is#also#evident#in#the#USA,#where#a#doubling#of# the#mobile#advertising#market,#rising to#USD 566 million# by# the# year# 2012,# is# expected.# A# comparable# trend# is# forecast#for#Germany#and#Europe.# Thanks#to#its#Campaign#Management#System,#its#marketW leading# mobile# AdServing# technology,# the# extensive# mobile# advertising# marketing# network# as# well as# the# groundbreaking# mobile# internet# technology,# the# YOC# Group# is# as# wellWpositioned# as# possible# to# particularly# profits# from# these# market# developments.# This# is# added# to# the#many#years#of#expertise#in#product#development# as# well# as# the# now# closely# linked international# relationship#to#clients,#partners#and#agencies. With#its#strategic#position,#YOC#Group#provides#a#unique# integrated# offer# across# Europe# which# covers# the# whole# supply# chain# for# the# use# of# mobile# phones# as# an# information# and# advertising#medium.# The# oneWofWaWkind# market# positioning# thanks# to# the# combination# of# the mobile# marketing,# mobile# advertising# and# mobile# internet# product# segments# will# also# prove# to# be# an# optimal# strategic# formation# in# 2011.# Future# additional# synergies# will# be# increased within# YOC# Group# through# the#strengthened#integration#of#individual#product#areas.# Furthermore,#YOC#Group's#international#direction,#which# the#group#will#continue#to#strongly#focus#on#in#the#2011# financial# year,# will# lead# to# the# Company# extensively# profiting# from# the# global# development# in# the# mobile# advertising#market.# Based# on# these# framework# factors,# which# are# advantageous# for# business# development,# YOC# Group# expects# significant# increases# in# the# turnover# for# the# mobile# marketing,# mobile# internet# and# mobile# advertising#product#areas#in#the#2011#and#2012#financial# years.#This#is#especially#due# to# the#expected#increase#in# order# volumes.# Investments# are# scheduled# # for# the# general# expansion# of# business# activity,# for# the# further# development# of# innovative# technologies# and# products,# such#as#ubiyoo,#the#mobile#range#network,#as#well#as#for# continuous# internationalisation# in# particular.# An# increased# operative# outcome# is# expected# for# 2011,# independent#of# these#investments#in#YOC#Group's#longW term,#global#market#position.#A#considerable#increase#in# operative# outcomes# is# once# again# anticipated# for# the# following# year.# Correspondingly,# a# rise# in# cash# flow# is# expected,# not# least# also# through# the# CompanyWwide# expansion#of#Working#Capital#Management. Risks#exist#concerning the#development#of#international# economic#markets#as#well#as#economic#indicators#which# are# difficult# to# predict# and# which# influence# overall# economic# development.# YOC# Group's# international# position# involves# additional# possible# risks,# although# the# investment# volumes# designated# for# this# move# in# a# calculable#framework#W the#investments#in#the#expansion# of#a#new#products,#such#as# the#YOC#Smart#Web#App# for# the#product#segment,#for#example. Mobile# internet# generally# entails# certain# risks# in# an# emerging#market#environment#W owing#to#the#scheduled# running#market#introduction#in#2010,#the#unique#market# position,# the#many# years# of#market# knowledge# and# the# expected# synergy# effects# with# other# product# areas,# however,#these#risks#can#be#wellWassessed.# # **Affiliate\$Marketing** The#Affiliate#Marketing#business#segment#will#also#profit# from# the# overall# economic# development# as# well# as# the# growing# digitalisation# of# the# advertising# sector# in# the# coming# financial# years.# In# Germany,# it# is# expected# that# online# advertising,# as# the# thirdWlargest# advertising# medium,#which#is#also#growing#at#an#aboveWaverage#rate## in# the#medium# term,#will#continue# to#catch#up#with# the# two# largest# advertising# mediums,# TV# and# print.# Moreover,# the# segment# will# profit# from# the# synergy# effects# between# advertising# via# the# internet# and# advertising#via#mobile#phones.#Furthermore,#YOC#Group# is# constantly# working# on# the# expansion# of# the# affiliate# network,#on#the#development#and#establishment#of#new# platform# features# or# products# and# the# acquisition# of# additional# exclusive# partner# programmes.# LongWterm# customer# loyalty# and# development# should# be# further# increased# primarily# through# the# focus# on# the# greatest# client# service# possible.# The# already# initiated,# gradual# internationalisation# of# the# affiliate# marketing# business# segment# is# a# component# of# YOC# Group's# strategic# business#policy#and#will#also#be#systematically#continued# in#the#future. Moreover,#in# the#longWterm,# the# following#objective#will# be# pursued:# to# gain# the# technological# and# functional# market# leadership# in# order to# differentiate# from# competitors#and#to#win#more#of#the#market#share. Within# this# framework,# a# considerable# increase# in# turnover# and# a# rise# in# the# operative# outcomes# of# the# business#segments#are#calculated#for#the#next#two#years.# These# assumptions# are# based# on# the# premise# that# the# further# expansion# of# the# partner# programmes# is# continued#as#planned. # **Mobile\$B2C\$Services** The#business#development#of#the#Mobile#B2C#Service#will# steadily#proceed#in#Belgium#and#Germany#in#the#coming# year. An# optimisation# of# the# cost# structure# initiated# in# the# 2010# financial# year# should# be# reflected# in# the#mediumW term#in#a#further#increase#in#the#operative#outcome.#This# development# comes# with# risks# due# to# possible# changes# in# the# law# made# by# legislators# which# could# restrict# business# activity.# At# the# time# of# preparing# the# financial# statement,# there# is# no# information# concerning# changes# to# the# law# planned# for# the# foreseeable# future.# It# is# expected,# however,# that# the# segmentWspecific# framework# conditions# will# tend# to# be# advantageous for# the#business#development#of#the#Mobile#B2C#segment. In# the# course# of# the# focus# of# the# YOC# Group's# business# activity# on# mobile# technology# and# media,# the# Mobile# B2C#area#is#no#longer,#however,#part#of#the#strategic#field# of#vision. # **Outlook** Overall,# we expect# the# YOC# Group# to# continue# its# positive# business# development# during# the# next# two# financial# years# which# should# once# again# be# mirrored# in# doubleWdigit#percentage#growth. # Risk#Report # **Principles\$of\$Risk\$and\$Opportunity\$Management** **Risk\$management/central\$ department** records#and#outlines#their respective# risks **Central\$controlling\$department** systematizes#the#risks#and#compiles# the#provisional#risk#situation > **Those responsible\$for\$the\$segments** evaluate#the#risks#in#the#current# situation > > **Management Board** advises#and#passes#measures ►Formal#risk#management#procedure As# an# internationally# active# technology# and# media# Company,# the# YOC# Group# is# active# in# a# dynamically# developing# market,# which# naturally# involves# Company# and# sectorWspecific# as# well# as# fiscal# risks.# These# risks# could# result from# the# Company's# own# entrepreneurial# actions#as#well#as# from#external# factors.#The#YOC#Group# has# taken# appropriate#measures# in# order# to# detect# and# reduce# possible# risks# in# good# time.# For# this# purpose,# a# corresponding# risk# management# system# was# set# up# W within# the# framework# of# this# system,# risks#are# regularly# recorded,# evaluated# and,# if# necessary,# continually# monitored#through#a#groupWwide#risk#inventory. \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ The# YOC# Group's# risk# policy,# which# was# established# by# the# Management Board,# has# not# changed# and# is# a component# of# the# Company# policy# seeking# to# achieve# sustainable# growth,# the# increase# of# the# Company# value# as# well# as# the# longWterm# guarantee# of# the# Company's# continued# existence.# To# do# this,# necessary# risks# have# been# consciously# taken# on# in# awareness# of# the# risk/return# ratio# in# order# to# make# use# of# the# proffered# market# opportunities# and# to# be# able# to# exploit# the# generated# potential# for# success.# The# YOC# Group# has# installed#a# risk#management# system#with#corresponding# surveillance#and#control#systems#in#order#to#monitor#and# control# these# risks.# Operative# management# and# the# Management Board# have# access# to# a# report# system#for#risk#management#which#is#regularly#prepared# by# those# responsible# for#handling# risks#and#is#processed# by# risk#management.# Thanks# to# having# anticipatory# risk# controlling#as#a#part#of#the#internal#control#system,#risks# and# opportunities# can# be# detected# and# calculated#early# in#order#to#thus#be#able#to#promptly#react#to#these#to#an# appropriate#extent#and#to#guarantee#efficient#control#for# the#Company's#success.#The#measures#concerned#within# the# scope# of# risk# control# are# implemented# within# the# operative#units. The# appropriateness# of# the# methods# and# processes# of# risk# management# for# the# identification,# evaluation,# control,# monitoring# and# communication# of# risks# are# regularly#inspected#and#adjusted#to#internal#and#external# developments.# Neither# during# the# 2010# financial# year# nor#at#its#end#have#any#particular#risks#become#apparent# within#the#context#of#regular#risk#reporting#which#would# have# jeopardised# the# continued#existence# of# the#Group# or#any#of#its#subsidiaries. \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ *<>* Scrutiny#of#contracts Liquidity#management Debtor#management Thorough#selection#of#partners ERP#assisted#forecasting#system Staff#planning IT#security Market#monitoring Insurance#cover Audit#of#offers Risk#management ► Risk#management # **Market\$Risks\$and\$Risks\$of\$Competition** The# YOC# Group# acts# in# a# dynamic,# developing# market.# This#environment# requires# highly# flexible# processes# and# structures.# Unexpected# developments# in# market# and# competition# relations# as# well# as# changes, such# as# the# market# appearance# of# a# new# competitor,# for# example,# count# among# the# risks# which# the# YOC# Group# prevents# through# constant# and# precise# market# and# Company# monitoring.#The#detection#and#tracing#of#trends#and#new# developments# are# mainly# guaranteed# by# the# areas# of# market#research#and#business#development.#Transparent# and# rapid# decision# structures# enable,# if# necessary,# immediate# reactions# and# suitable# measures# for# risk# limitation.# Customer# loyalty# measures# as# well# as# technical#and#creative#strength#in#the#improvement#and# further# development# of# the# product# portfolio# further# strengthen# the# YOC# Group's# market# position.# New# product# developments#could,# however,# prove# not# to# be# marketable# in# the# longWterm,# thus# rendering# existing# investments#worthless. Changes#in#economic#factors#may#also#have#an#impact#on# the# development# of# the# YOC# Group# because# of# decreased# orders,# particularly# in# the# advertising# sector.# However,# thanks# to# its# wideWranging# offer# of# products# and#services#as#well#as#its#diversified#client#base,#the#YOC# Group#is#in#an#outstanding#position,#so#that#the#risk#of#a# decrease# in# turnover# as# a# result# of# overall# economic# factors#can#be#estimated#as#low. Moreover,# the# YOC# Group's# leading# market# position# provides#a#lot#of#room#for#manoeuvre#and#a#comfortable# negotiating# position# concerning# suppliers# and# clients# when# it# comes# to# issues# concerning# market# and# competition# policy.# The# constant# improvement# of# the# cost# structure# is# also# decisive# in# competition.# For# this# purpose,# additional# measures# were# developed# and# implemented.# Keeping# costs# variable# is,# as# always,# considered# to# be# extremely# important# and# vital# in# competition. # **Risks\$from\$Acquisitions** Due# to the#Company#acquisitions# transacted#in# the#past# four# financial# years# and# the# groupWwide# expansion# to# a# leading# mobile# technology# and# media# Company,# the# expected# synergy# effects# have# already# occurred# extensively.# These# synergy# potentials# are# to# be# further# expanded# next# year# and# should# be# used# fully# .# In# the# course# of# this,# there# is#always# the# risk# that# the#synergy# potentials# will# not# reach# the# planned# amounts# and# subsidiary#companies#will#not#achieve#the#proposed#yield# on#turnover.#The#business#or#Company#values#which#are# generated#in#connection#with#the#acquisitions#could,#due# to# a# negative# economic# development,# necessitate# a# decrease#in#value,# through# the# depreciation# of# business# or# Company# values# which# would# burden# the# group's# result,# amongst# other# things.# However,# at# the# present# time#the#overall#economic#framework#conditions#and#the# foreseeable# development# of# subsidiaries# are# unrestrictedly# positively# estimated,# so# it# is# to# be# assumed# that#a# decrease#in# value#will# not# be# necessary# for#the#foreseeable#period#of#time.# The# conducted# acquisitions# of# subsidiary# companies# do# not# only# constitute# financial# risks,# but# also# involve# challenges# to# the# organisational# consolidation# of# the# companies.#We#have# focused#on# the#different#Company# structures# and# the# arrangement# of# organisational# interdependencies# so# that# synergies# can# ultimately# be# used# optimally.# In# the# past# four# financial# years,# it# has# become# impressively# apparent# that# larger# companies# can#also#be#integrated#into#the#overall#Company#without# difficulty. # **Technological\$Risks** The#YOC#Group's#business#processes#are#mainly#based#on# modern# technologies#in# the#mobile# communication#and# internet# sector.# In# order# to# ensure# that# these# business# processes,#which#are,#for#the#most#part,#also#automated,# run# securely# and# efficiently,# the# YOC# Group# pursues# a# uniform# IT# strategy# which# involves# constant#monitoring# and# further# development# of# the# IT# systems.# The# arrangements# for# information# security# encompass,# for# example,# the# groupWwide# implementation# of#encryption# mechanisms,#firewalls#and#virus#scanners.#Precautionary# measures# to# fight# against# the# breakdown# of# technical# equipment# were# taken# by# the# parallel# operation# of# technical# applications# so# that# the# operation# of# the# technical# infrastructure# as# well# as# the# processing# of# client# orders# takes# place# smoothly# at# all# times.# Furthermore,#backWup#systems#save#the#database#before# a# possible# loss# of# data# and# guarantee# consistent# availability. If# technological# innovations# are# not# consistently# promoted# by# manufacturers,# infrastructure# suppliers# and# their# technology# partners,# this# could# negatively# affect#the#growth#of#the#Company.#If#required,#businessW specific# Company# development# through# qualified# internal# and# external# specialists# will# therefore# be# created.#Concerning#the#selection#of#IT#systems,#the#YOC# Group# predominantly# chooses# sectorWspecific# standard# software#from#renowned#providers. # **Financial\$and\$Treasury\$Risks** The# core# function# of# the# YOC# Group's# treasury# is# the# guarantee#of#liquidity#at#all#times.#The#risk#of#bad#debt#is# counteracted# through# strict# accounts# management# which# is# aligned# towards# the# monitoring# of# the# age# distribution#of#accounts#and#the#management#of#dubious# accounts.# The# turnover# of# the# YOC# Group# is# conducted# with# a# multitude# of# clients# of# high# credit# standing.# Moreover,# there#is#no#dependency#on#individual#clients.# Accounts# are# preferably# issued# in# the# currency# used# by# the# corporation# (EUR).# Payment# flows# in# foreign# currencies# are# therefore# only# in# a# comparatively# low# amount# and# thus# only# constitute# a# low# risk# resulting# from#possible#currency#fluctuations.#For#the#reduction#of# cash#flowWrelevant#risks#of#changes#in interest,#derivative# fiscal# instruments# (interest# rate# swaps)# are# used.# The# guarantee#of#interest#provides#for#the#reduction#of#costs# resulting# from# interest# in# the# case# of# simultaneous# minimisation#of#the#volatility#of#the#interest#expense. Furthermore, the#specified#measures#also#provide#for#the# minimisation#of#the#risk#of#liquidity#which#is#also#limited# by# permanent# Liquidity# and# Working# Capital# Management.# In# addition,# the# liquidity# management# assists# the#control#of# risks# resulting# from# fluctuations#in# payment# flows# through# ongoing# and# predictive# monitoring.# Information# on# the# status# of# groupWwide# controlled# financial# resources# of# all# companies# will# be# made#available#centrally#and#regularly#communicated#to# the# management.# Within# the# scope# of# the# creation# of# corporation# planning,# a# liquidity# plan# in# which# all# accounting#circles#in#the#corporation#are#included#is#also# compiled. The# stock# of# liquid# resources# as# well# as# bank# loans# are# used#to#finance#the#corporation.#As#in#the#previous#years,# the#YOC#Group#prefers#financing#through#its#own#capital.# The# increase# in# capital# which# was# implemented# in# the# 2010#financial#year#is#to#be#seen#under#this#premise.#This# strategic# arrangement# has,# as# always,# proven# itself# to# have#a#decisive#advantage.#In#this#process,#the#guarantee# of# the# group's# ability# to# finance# itself# at# all# times# is# constantly# taken#into#consideration.#Control# takes#place# using# operating# numbers,# amongst# other# things,# which# provide#information#on#the#Company's#capital#structure. # **Legal\$Risks\$and\$Liability\$Risks** To# prevent# legal# risks,# important# legal# transactions# are# examined# through# the#engagement# of#external#lawyers.# Thanks# to#extensive#insurance#cover#which#is# subject# to# ongoing#examination,# the#YOC#Group#is# secured#against# cases# of# loss# and# a# possible# risk# of# liability.# The# concluded# Directors# &# Officers# Liability# Insurance# provides# for# the# safeguarding# of# the# management# against# possible# financial# losses# which# affect# the# Company.# In# the# 2010# financial# year,# neither# the# YOC# Group#nor#one#of#its#subsidiary#companies#were#involved# in# an# ongoing# or# foreseeable# lawsuit# or# arbitration# procedure# which# could# have# an# influence# on# the# corporation's#economic#position.#In#addition,#no#negative# development# is# expected# for# the# coming# financial# year.# Legal#restrictions#made#by#legislators,#such#as#the#change# in# the# data# protection# law,# for# example,# could# have# a# negative# influence# on# the# business# activity# of# the# YOC# Group.##In#the#past,#changes#to#the#law#made#by#Belgian# legislators,# for# example,# affected# the# Mobile# B2C# business# area.# At# the# time# of# preparing# the# financial# statement,# there# is# no# information# concerning# changes# to#the#law#planned#for#the#foreseeable#future. # **Personnel\$Risks** The# implementation# of# business# goals# is# conducted# by# highlyWqualified# employees# in# all# sectors.# The# lasting# engagement# of# a# sufficient# number# of# qualified# employees# in# the# Company# is# necessary# for# further# business#development.#Measures#for#staff#development, a#performance Wrelated#remuneration#system#as#well#as#a# stock#option#programme# for#employees# forms# the#basis# of# gaining# and# keeping# employees.# Successfully# operating# training# and# further# education#measures# also# guarantee# that# several# key# members# of# staff# work# in# each# Company# segment,# so# that# no# gaps# which# are# difficult to# fill# again# result# from# cases# of# cancellation.# Defined#rules#on#replacement#and#succession#ensure#the# safeguarding# of# business# procedures# and# decision W making#processes.#The#risk#of#staff#shortages#are#reduced# through# corporation Wwide# staff# planning# and# specific# staff# marketing# measures.# Employees# who# work# with# confidential# information# are# obligated# to# adhere# to# the# corresponding# regulations# and# are# to# deal# with# the# confidential#information#in#a#responsible#manner. # **Planning\$Risks** Forecasts# for# turnover# and# costs# involve# planning# risks.# The# budgeting# process#is# further#improved# on# the# basis# of# professional# controlling# with# the# objective# of# generating#reliable#and#achievable#plan#figures.#Thus#the# internal#calculation#and#forecast#system#was#additionally# aligned# to# the# interests# of# the# sales# department# using# the# means# of# marketable# software.# In# order# to# again# further# refine# the# ongoing# controls,# a# new# ERP# system,# which#will#again#further#advance#and#improve#processes,# was# implemented# throughout# the# corporation.# This# is# followed# by# a# regular# EDP# assisted# examination# of# individual# projects:# should# these# controls# show# that# a# project# of# customer# order# cannot# achieve# the# planned# turnover# or# amount# covered,# necessary# countermeasures# are# immediately# initiated.# Moreover,# the# target Wperformance# comparison# is# used# for# the# project#and#business#sector Wrelated#deviation#analysis#of# the#estimated#plan#of#the#performance#figures. # Inspection#and#Risk#Management#Report#for#the#Accounting#Process (Section#289,#paragraph#5#and#Section#315#paragraph#2,#number#5#HGB#*[German%code%of%commercial%law]*) For#both#the#YOC#AG#as#well#as#the#YOC#Group,#the#risk# management# system# comprises# the# entirety# of# all# organisational# regulations# and# measures# for# the# identification,#evaluation#and communication#of# risks#as# well#as#dealing#with#the#risks#of#entrepreneurial#activity.# Concerning# the# (corporation's)# accounting# process,# the# organisation# of# the# internal# control# system,# the# observance# of# relevant# accounting# regulations# and# standards,#should#also#be#secured#and#the#correctness#of# the# accounting# should# be# guaranteed# so# that# the# financial# reporting# provides# a# corresponding# image# of# the# real# circumstances# of# the#YOC#AG#and#YOC#Group's# net#asset,#financial#and#yield#situation. The# Management Board# is# completely# responsible# for# the# internal# control# and# risk# management# system# with# regard# to# the# (group's)# accounting# process.# All# companies# included# in# the# group# accounts# are# involved# in# a# firmly# defined# management# and# reporting# organisation.#Operative#responsibility#is#the#task#of those#members# of# the#Management Board#in# charge# of# finance#together#with#the#accounting#department. We# consider# the# following# elements# of# the# internal# control#and#risk#management#system#present#in#the#YOC# Group# as# being# essential# with# regard# to# the# (group's)# accounting#process: • Procedures# for# the# identification,# assessment# and# documentation# of# all# essential# business# processes# and# fields# of# risk# relating# to# accounting,# including# corresponding# key# controls.# These# encompass# the# processes# of# the# finance# and# accounting# as# well# as# administrative# and# operative# business# processes# which# generate# essential# information# for# the# compilation# of# yearly# and# group# financial# statements# including# the# management# report# and# group# management# report. - Process# integrated# controls# (EDP# assisted# controls# and# access# restrictions,# fourWeye# principle,# separation# of# functions,# analytical# controls) - Standardised#financial#accounting - Guaranteeing# uniform# balancing# through# corporationWwide#guidelines#and procedures - Monthly# internal# corporation# reporting.# Profit# and# loss# calculation# as# well# as# monthly# result# reporting# of# all# cost# objects# including# the# analysis# and# reporting# of# essential# developments# and# targetWperformance# deviations The# effectiveness# of# the# (group's)# accountingWrelated# internal# control# and# risk# management# system# is# systematically# examined# and# evaluated# through# regular# control# tests.# A# corporation# report# system# guarantees# the#ongoing#and#timely#information#of#the#Management# Board#and#the#Supervisory#Board. # Information#Concerning#Shares (Sections#289#paragraph#4,#315#paragraph#4,#HGB) # **Subscribed\$Capital** The# YOC# Group's# subscribed# capital# amounts# to# 1,887,000# EUR# and# is# divided# up# into# 1,887,000# bearer# noWpar# ordinary# shares.# Each# share# has# one# vote.# Different#classes#of#shares#do#not#exist. The# same# rights# and# obligations# are# associated# with# all# shares.# Each# share# guarantees# a# vote# at# the# General# Meeting#and#is#decisive#for#the#shareholder's#proportion# of# the# Company's# profits.# This# does# not# include# shares# which#confer#no#rights#on#the#Company. # **Restrictions\$of\$voting\$rights\$or\$transfer\$of\$shares** The# Company# is# not# aware# of# any# restrictions# to# the# voting# rights#of#shares#in#YOC#AG#or# the#ability# to# trade# shares#in#YOC#AG. # **Participation\$in\$capital\$which\$exceeds\$10%\$of\$ the\$ voting\$rights** YOC# AG# has# been# informed# of# the# following# direct# or# indirect# participations# in# YOC# AG# capital# which# exceeds# ten# per# cent# of# the# voting# rights# through# the# announcement#of#voting#rights: - dkam#GmbH,#Frankfurt am#Main:#6.88%#of#the# nominal# capital.# This# participation# is# attributable#to#Mr#Dirk#Kraus.#The#participation# controlled# by# Mr# Dirk# Kraus# amounts# to# an# overall#total#of#23.71%#of#the#nominal#capital. - DIH# Finanz# und# Consult# GmbH,# Frankfurt# am# Main:# 13.17% of# the# nominal# capital.# This# participation# is# attributable# to# DIH# Deutsche# Industrie#Holding#GmbH,#Frankfurt#am#Main#as# well# as#Mr# Peter# Zühlsdorff.# The# participation# controlled# by#Mr# Peter# Zühlsdorff# amounts# to# an# overall# total# of# 13.17%# of# the# nominal# capital. • Schwetje# Invest# GmbH,# Cologne:# 15.56%# of# the# nominal# capital.# This# proportion# is# attributable#to#Schwetje#Invest#GmbH,#Cologne# as# well# as# Mr# Michael# Schwetje.# The# participation# controlled# by# Mr# Michael# Schwetje#amounts#to#an#overall#total#of#15.56%# of#the#nominal#capital. # **Shares\$with\$ special\$ rights\$which\$ give\$ supervisory\$ powers** Shares#with#special#rights#which#give#supervisory#powers# do#not#exist. # **Type\$ of\$voting\$ power\$if\$ employees\$ participate\$in\$ capital\$ and\$ do\$ not\$ immediately\$ exercise\$ their\$ supervisory\$rights** The# General# Meeting# of# the# YOC# AG# concluded# the# requirements# of# the# YOC# Management# Incentive# Programme# on# 15 July# 2009.# Within# the# framework# of# this# programme,# purchase# rights# were# distributed# to# members# of# the# Management# Board# and# Company# employees#in#autumn#2009.#As#the#waiting#period#for#the# YOC# Management# Incentive# Programme# has# not# yet# expired,# no# shares# have# been# transferred# to# the# members#of#the#Management Board#and#the#Company's# employees. If# the# YOC# AG# issues# shares# to# employees# within# the# framework# of# the# YOC# Management# Incentive# Programme,# the# shares# will# be# immediately# transferred# to#the#employees.#The#employees#who#benefit#from#this# are# able# to# exercise# those# rights# which# come# with# the# employee# shares# just# like# other# shareholders# in# accordance# with# legal# regulations# and# the# provisions# of# the#articles#of#association#of#the#Company. # **Rules\$ for\$ the\$ Appointment\$ and\$ Dismissal\$ of\$ Members\$ of\$ the\$ Management Board\$ and\$ on\$ the\$ Amendment\$of\$the\$Articles\$of\$the\$Company** The#legal# regulations# on# the#appointment#and# dismissal# of# members# of# the# Management# Board# are# found# in# Sections# 84# and# 85# AktG.# Section7# paragraph# 2# of# the# YOC#AG's#articles#of#association#of#the#Company#provides# a#corresponding#arrangement. An# amendment# to# the articles# of# association# of# the# Company# can# be# brought# about# according# to# SectionSection119# paragraph# 1,# number# 5,# 133,# 179# paragraph#1#and#2#AktG#through#a#shareholder#decision. The# Supervisory# Board# is# authorised# to# make# decisions# on# amendments# to# the# articles# of# association# of# the# Company# which# only# concern# the# version# (Section17# of# the#articles#of#association#of#the#Company#of#YOC#AG). # **The\$ Authority\$ of\$ the\$ Management Board\$ Concerning\$ the\$ Possibility\$ of\$ Distributing\$ or\$ Buying\$Back\$Shares** # **Acquisition\$of\$own\$shares** On# the# basis# of# the# decision# of# the#General#Meeting# of# 16 June#2010,#the#Company#is#authorised#to#purchase#its# own#share#until#15 June#2015.#Furthermore,#the#YOC#AG# Management Board#is#authorised#to#offer#or#transfer#its# own# acquired# shares,# with# the# agreement of# the# Supervisory#Board,#to#third#parties#in#other#ways#than#via# the#stock#exchange#or#using#the#means#of#public#offers#to# all#shareholders,#provided#that#this: - Takes# place# within# the# framework# of# the# acquisition# of# companies# or#in# contribution# to# this#or# of# parts# of# the# Company# or# within# the# framework#of#Company#mergers,#or - Takes# place# for# the# introduction# of# Company# shares# on# foreign# stock# exchanges# on# which# trading#has#not#previously#been#approved.#The# price#at#which# these#shares#are#introduced#on# the# foreign# stock# markets# may# not# fall# short# (by# no# more# than# 5%)# of# the# arithmetic# average# value# of# the# rate# of# the# noWpar# value# shares# from#the#YOC#AG#in#the#closing#auction# in# Xetra# trading# (or# in# a# corresponding# succession# system)# on# the# Frankfurt# stock# exchange#during#the#last#three#stock#exchange# trading#days#before#the#day#of#the#introduction# on# the# foreign# stock# exchange# without# consideration# of# the# additional# transaction# costs,#or - Takes# place# in# order# to# offer# the# purchase# of# shares# to# people# who# have# an# employment# contract# with# the# Company# or# another# associated#Company. The#authorisations#specified#above#can#be#used#once#or# several# times,# either# individually# or# together.# All# in# all,# based#on#this#authorisation,#shares#in#a#volume#of#up#to# 10%#of#the#share#capital#may#be#purchased. At# the# end# of# the# financial# year,# the# Company# owned# 21,000# of# its# own# shares# (this# corresponds# to# 1.11%# of# the#share#capital). # **Authorised\$Capital** According# to# Section6,# paragraph# 5# of# the# articles# of# association# of# the# Company# of# the# YOC# AG,# authorised# capital#2010/1#exists: Due# to# the# decision# of# the# General# Meeting,# the# Management Board# is# authorised# to# increase# the# share# capital# of# the# Company,# with# the# agreement# of# the Supervisory#Board,#once#or#several#times#up#to#a total#of# 738,000.00# EUR# against# cash# contributions# and/or# contribution#in#kind#through#the#issuance#of#new#bearer# shares#up#to#15 June#2015. The#Management Board#is#to#decide#on#the#exclusion#of# the# subscription# rights# of# the# shareholders,# with# the# agreement# of# the# Supervisory# Board# each# time.# An# exclusion# of# the# subscription# rights# is# particularly# acceptable#in#the#following#cases: - In#order#to#smooth#out#fractional#amounts; - In#order#to#issue#shares#as#employee#shares#to# employees# or# members# of# the# Company's# Management#Board; - Within# the# framework# of# capital# increases# against#contribution#in#kind#for#the#granting#of# shares# for# the# purpose# of# the# acquisition# of# companies,# parts# of# companies# or# interest# in# the#Company; - If# the# capital# increase# against# contribution# in# cash#does#not#exceed#10%#of#the#share#capital# and# the# issue# price# of# the# bearer# shares# does# not# substantially# fall# short# of# the# stock# exchange#rate. The#Management#Board#makes#the#decisions#concerning# further# details# of# the# implementation# of# increases# in# capital#with#the#agreement#of#the#Supervisory#Board. # **Conditional\$Capital** According# to# Section# 6# paragraph# 7# of# the# YOC# AG's# Company#articles#of#association,#the#share#capital#of#the# Company# was# increased# by# up# to# EUR#175,000 through# the# issue of# up# to# 175,000# new,# bearer# noWpar# value# shares.#The#conditional#capital#provides#for#the#handling# of# the# YOC#Management# Incentive# Programme# and# the# subscription# rights# issued# within# the# framework# of# this# programme. The# contingent# capital# increase# is# only# implemented# provided# those# entitled# to# subscribe# exercise# their# option# to# subscribe.# The# new# shares# resulting# from# the# exercise# of# subscription# rights# shall# share# in# the# profit# from# the# start# of# the# financial# year# for# which# no# resolution#of#the#General#Meeting#has#yet#been#reached# concerning#the#use#of#the#net#income#for#the#year#at#the# time# of# exercising# the# subscription# rights.# The# Management#Board#is#empowered,#with#the#approval#of# the# Supervisory# Board,# to# determine# the# further# details# of#executing#the#contingent#capital#increase. # **Essential\$ agreements\$ of\$ the\$ Company\$ subject\$ to\$ the\$ condition\$ of\$ a\$ change\$ of\$ control\$ resulting\$ from\$a\$takeover\$bid** There# are# no# essential# agreements# of# the# Company# which#are#subject#to#the#condition#of#a#change#of#control# resulting#from#a#takeover#bid. # **Company\$ agreements\$ regarding\$ compensation\$ which\$ are\$ made\$ with\$ members\$ of\$ the\$ Management\$Board\$or\$employees\$in\$the\$event\$of\$ a\$takeover\$bid** In# the#event#of#a# takeover#bid#subject# to#Section#29,#35# of# the# German# Securities# Acquisition# and# Takeover# Act# (WpÜG),# the# YOC# Management# Incentive# Programme# envisages#that#the#subscription#rights#already#granted#in# an# option# agreement# may# be# exercised# by# the# subscription#right#holders,#in#other#words,#the#members# of# the# Management# Board# and# employees# of# the# Company,# within# an# additional# exercise# period# on# the# fifth# day# of# trading# and# the# ten# subsequent# stock# exchange# trading# days#after# publication# of# the# takeover# bid,# provided# that# the# statutory# waiting# period# for# the# initial#exercise# of# the#subscription# rights# of#at#least# two# years#is#safeguarded. Should# there# be# a# takeover# bid# before# the# statutory# waiting# period# of# two# years# has# expired,# the# Company# will# compensate# the# members# of# the# Management# Board# in# cash# for# the# value# of# their# subscription# rights.# There# are# no# such# corresponding# compensation# arrangements# for# the# employees# of# the# Company. # Management#Board#Explanatory#Report (concerning#the#information#provided#in#accordance#with#Section#289,#paragraph#4,#Section#315,#paragraph#4#of#the#German# Commercial#Code# (HGB)#as#well#as# the#information#provided#in#accordance#with#Section#289,#paragraph#5#of# the#German# Commercial#Code#(HGB)) The# Management# Board# dealt# with# the# information# according# to# Section# 289# paragraph# 4# and# Section# 315# paragraph# 4# of# the# German# Commercial# Code# in# the# Management# Report# as# of# 31 December# 2010,# which# provides#the#following#statement#in#this#regard: The# information# contained# in# the# Company's# Management# Report# in# accordance# with# Section# 289,# paragraph#4#and#Section#315,#paragraph#4#of#the#German# Commercial# Code# is# accurate# and# corresponds# to# the# facts# known# to# the# Management# Board.# The# Management# Board# therefore# confines# itself# to# the# following#statement: Beyond# the# information# which# was# provided# in# the# Management# Report# (and# statutory# restrictions# of# the# voting# rights# such# as# those# pursuant# to# Section# 136# of# the# German# Stock# Corporation# Act# (AktG)),# the# Management# Board# is# not# aware# of# any# restrictions# relating# to# voting# rights# or# the# transfer# of# shares.# All# communications# concerning# investments# in# the# Company#capital#which#exceed#ten#per#cent#of#the#voting# rights#have#been#set#out#in# the#information#pursuant# to# Section# 289,# paragraph# 4,# Section# 315,# paragraph# 4# of# the#HGB.#No#description#is#provided#of#shares#conferring# special# rights# which# bestow# controlling# authority,# because# no# such# shares# have# been# issued.# Similarly,# an# explanation#of# the#special#control#of#voting#rights#in# the# case#of#employee#participation#can#be#omitted#because,# in# the# case# of# any# future# participation# of# employees# as# part#of#the#YOC#Management#Incentive#Programme,#the# shares#will#be#issued#directly#to#the#employees#who#will# also#exercise# their# control# rights# directly,#just# like# other# shareholders. In# case# any# compensation# has# been# agreed# with# members# of# the# Management# Board# in# the# event# of# a# change#of#control,#the#agreement#serves#to#maintain#the# independence# of# the# members# of# the# Management# Board. In# addition,# the# Management# Board# has# also# examined# the# information# provided# in# the# Management# Report# pursuant# to# Section# 289,# paragraph# 5# of# HGB.# The# information#contained in#the#Management#Report# concerning#the#essential# features#of#the#internal#control# and# risk# management# system# in# respect# of# the# accounting# process# is# complete# and# comprehensive.# Internal#controls#form#an#integral#part#of#the#accounting# processes#at#YOC#AG.#The# documentation# requirements# and# procedures# for# the# financial# reporting# process# are# defined# within# a# general# document# that# is# uniform# for# the# entire# Group.# Adherence# to# these# rules# is# designed# to# prevent# material# misrepresentation# in# the# consolidated# financial# statements,# Management# Report# and#in#the#interim#reports#because#of#errors#or#deception# with#reasonable#certainty. Berlin,#March#2011 YOC#AG Management#Board # Declaration#on#Corporate#Governance (Section#289a#of#the#German#Stock#Corporation#Act#(AktG)) # **Statement\$ of\$ Compliance\$ according\$ to\$ Section\$ 161\$AktG** The# German# Corporate# Governance# Code# is# now# available# in# its# version# dated# 26# May# 2010.# During# the# 2010# financial# year,# the# Management# Board# and# Supervisory# Board# dealt# with# the# issue# of# Corporate# Governance#several#times#and#issued#the# following#joint# 2010# Statement# of# Compliance# in# December# 2010# in# accordance# with# Section# 161# of# the# German# Stock# Corporation#Act#(AktG): Pursuant# to# Section# 161# of# the# German# Stock# Corporation#Act#(AktG),#the#Management#Board#and#the# Supervisory#Board#of#YOC#AG#hereby#declare# that,#since# the# release# of# the# last# Statement# of# Compliance# in# December# 2009,# the# YOC# AG# has# complied# with# the# recommendations# made# by# the# German# Corporate# Governance# Code# Government# Commission# in# the# versions# dated# 18# June# 2009# or# 26# May# 2010# and# that# YOC#AG#will#comply#with#the#recommendations#made#by# the# German# Corporate# Governance# Code# Government# Commission# in# the# version# dated# 26# May# 2010# in# the# future,#each#with#the#following,#partly#CompanyWspecific# exceptions.# The# German# Corporate# Governance# Code# (hereinafter#also#referred#to#as#"Code"#or#"DCGK")#in#the# version# dated# 18# June# 2009#is# used#as# the# basis# for# the# period# of# time# since# the# last# publication# of# the# Statement# of# Compliance# up# to# 1# July# 2010.# As# for# the# YOC# AG's# Corporate# Governance# practice# since# 2# July# 2010,# the# statement# refers# to# the# recommendations# of# the# German# Corporate# Governance# Code# in# its# version# dated#26#May#2010#which#was#published#on#2#July#2010# in# the# electronic# German# Federal# Gazette# (Bundesanzeiger).# •# Point# 2.3.2# of# the# Code:# The# Company# regards# the# announcement# of# the# invitation# to# attend# the# General# Meeting#in#the#electronic#Bundesanzeiger#as#sufficient. •# Point# 3.8,# paragraphs# 2# and# 3# of# the# Code:# The# Company#believes#that#the#motivation#and#responsibility# with#which#the#members#of#the#Management#Board#and# Supervisory# Board# carry# out# their# duties# will# not# be# improved# by# an# excess.# The# D&O# liability# insurance# serves#to#safeguard#against#the#Company's#material#own# risks#and#at#most#serves#as#a#secondWline#defence#of#the# assets# of# the#members# of# those# Boards.#With# regard# to# the#D&O#liability#insurance# for# the#Management# Board,# Section# 23# of# the# introductory# act# to# the# Stock# Corporation# Act# (EGAktG)# (transitional# provision# of# the# Reasonableness# of# Management# Remuneration# Act# (*Gesetz%zur%Angemessenheit%der%Vorstandsvergütung*))#is# observed.#This#means#that,#for#the#period#since#the#issue of# the# last# Statement# of# Compliance# in#December# 2009# up# to# the# expiration# of# the# transitional# period# (i.e.# 30 June#2010),#the#D&O#insurances#contained#no#excess# for the# Management# Board.# Since# 1 July,# the# D&O# insurance# provide# for# the# deductible# required# by# corporate# law# for# the# members# of# the# Management# Board. •#Point#3.8,#paragraph#3#of#the#Code:#D&O#insurances#for# the# Supervisory# Board# are# concluded# without# deductibles. •#Point#4.1.5#of# the#Code:#When# filling# their#managerial# positions#within#the#Company,#the#Management#Board#is# to# consider# CompanyWspecific# realities# as# well# as# an# appropriate# level# of# diversity.# In# our# opinion,# however,# the#guidelines# of# the#DCGK#inappropriately# restricts# the# Management# Board# in# its# selection# of# suitable# candidates# for managerial# positions# which# need# to# be# filled. •#Point#4.2.3,#paragraph#5#of#the#Code:#In#deviation#from# the#Corporate#Governance#Code,#payments#in#the#event# of# a# change# of# control# are# not# limited# to# 150%# of# the# severance# cap.# A# limit# could# jeopardise# the ability# to# attract# highly# qualified# employees.# According# to# the# Board# remuneration# structure,# a# change# of# control,# particularly# when# Management# Board# members# participate# in# the# share# option# programme,# will# also# have# the# effect# of# increasing# the# YOC# share# price.# In# addition# to# the# beneficiaries# of# the# share# option# programme,# however,# the# shareholders# will# also# profit# from# the# rise#in# the#share#price,# to# that,#in# this# respect,# the# interests# of# the# Management# Board# and# the# shareholders#are#guaranteed#to#coincide. •#Point#5.1.2,#paragraph#1#and#point#5.4.1,#paragraphs#2# and# 3# of# the# Code:# A# guideline# for# the# structure# of# the# Management# Board# as# stipulated# in# point# 5.1.2,# paragraph# 1# of# the# Code# inappropriately# restricts# the# Supervisory#Board#in#its#selection#of#suitable#members#of# the# Management# Board.# The# same# applies# for# an# objective# for# the# composition# structure# of# the# Supervisory#Board#as#stated#in#point#5.4.1,#paragraphs#2# and# 3.# We# are# fundamentally# of# the# opinion# that# this# constitutes#a# too#extensive#limitation#in# the#selection#of# suitable# candidates# for# the# Supervisory# Board# on# an# individual# case# basis.# Moreover,# such# an# objective# also# compromises#the#right#of#our#shareholders#to#choose#the# members#of#the#Supervisory#Board. •# Points# 5.3.1,# 5.3.2# and# 5.3.3# of# the# Code:# With# the# Supervisory# Board# of# YOC# AG# having# only# three# members,#the#establishment#of#committees,#particularly# an# Audit# Committee# and# a# Nomination# Committee,# is# difficult# to#manage.#The#increased#efficiency# of#account# auditing# intended# by# the# Code# through# the# establishment# of# an# Audit# Committee# would# not# be# achieved# because# the# Audit# Committee# would# have# to# be# filled#with#almost#all#plenum#members.#Similarly,#the# Nomination# Committee# would# have# to# be# filled# with# almost#all#plenum#members,#which#would#not,#however,# result# in# any# improved# preparation# of# the# decision# proposals# of# the# Supervisory# Board# concerning# the# election#proposals#of#the#shareholders.# •# Point# 5.4.1,# paragraph# 2,# sentence# 1# of# the# Code:#No# age# limit# has# been# set# for# members of# the# Supervisory# Board# to#monitor# the#Management#Board#as#a#member# of# the# Supervisory# Board# and# to# be# an# equalWranking# contact# for# the#Management# Board# depends# to# a# large# extent#on#individual#performance. •# Point# 5.4.3,# sentence# 3# of# the# Code:# The# recommendation# to# announce# proposed# candidates# for# the# Supervisory# Board# to# the# shareholders# is# not# complied# with# as,# according# to# Section# 11,# paragraph# 1# of# the# Articles# of# the# Company,# the# Supervisory# Board# selects# a# chairperson# from# the# members# of# the# Supervisory# Board.# Furthermore,# pursuant# to# Section# 2,# paragraph# 1# of# the# Supervisory# Board's# rules# of# procedure,# the# selection# of# a# chairperson# takes# place# during# the# first# meeting# after# the# selection# of# the# Supervisory# Board# without# having# to# call# for# a# special# meeting.#With#that#said,#the#announcement#of#proposed# candidates#is#not#practical. •# Point# 5.4.4# of# the# Code:# In# the# opinion# of# the# Management# Board# and# the# Supervisory# Board,# in# certain#cases#it#may#be#worthwhile#for#former#members# of# the# Management# Board# to# move# to# the# Supervisory# Board# without# a# waiting# period# and,# once# there,# also# take#over# the#chairmanship#of# the#Supervisory#Board#or# chair#certain#committees.#The#internal#knowledge#of#the# former#members#of# the#Management#Board#concerning# the# Company# serves# to# enhance# the# efficiency# of# the# control#exercised#by#the#Supervisory#Board. •#Point#5.4.6,#paragraph#1,#sentence#3#of# the#Code:#The# Company#corresponds#with#the#recommendations#of#the# Code# regarding# the# remuneration# of# the# chairperson# of# the#Supervisory#Board#and#the#deputy#chairperson,#with# the# exception# that# the# chair# and# the# members# of# committees#are#not#particularly#taken#into#consideration# for#lack#of#formed#committees. •# Point# 5.4.6,# paragraph# 2# of# the# Code:# The# remuneration# of# the# Supervisory# Board# consists# of# a# fixed#payment.#Any#variable#remuneration#to#be#granted# beyond# this# is# unnecessary# for# a# performanceWrelated# motivation# of# the# Supervisory# Board# and# would# not# effect#any#additional#incentive#or#motivational#boost. •#Point#7.1.2,#paragraph#4#of#the#Code:#The#Company#will# endeavour# to# obey# the# recommendation# that# the# consolidated# financial# statements# are# to# be# made# available# to# the#public#within# 90#days#of# the#end#of# the# financial#year#and# the#interim# reports#within# 45#days#of# the# end# of# the# reporting# period,# but# cannot# guarantee# this#due#to#the#large#scope#of#consolidation. Berlin,#December#2010 YOC#AG The#Management#Board The#Supervisory#Board The#Statement#has#been#made#permanently#available#to# the# public# on# the# YOC# AG's# website (www.yoc.com)# under#"Investor#Relations". # **Information\$ concerning\$ Company\$ management\$ practices** # **Basic\$principles** Sustainable#economic,#ecological#and#social#actions#form# a# defining# element# of# the# Company# culture# at# YOC# AG.# This# also# includes# integrity# in# the# treatment# of# employees,# investors,# customers,# suppliers,# authorities,# interest# groups# and# other# stakeholders# as# well# as# the# public. The# YOC# AG# is# a# stock# corporation# with# its# registered# office#in#Germany.#German#law#is# thus# the#basis# for# the# scope# for# corporate# governance,# particularly# the# Stock# Corporation#Law#and# the#law#on#capital#markets#as#well# as#the#Articles#of#Association#of#the#YOC#AG. As#a# service# company,#YOC#AG#is# compelled# to#win#and# maintain#the#trust#of#its#customers#and#business#partners# through#exemplary#behaviour.#The#objective#is#to#act#in#a# credible,#trustworthy#and#reliable#manner#and#to#convey# a#corresponding#image. # **Transparency** A# uniform,# comprehensive# and# prompt# information# policy# in# relation# to# employees,# investors,# customers,# suppliers,# authorities,# interest# groups# and# other# stakeholders#is#of#high#importance# to#YOC#AG.#All# those# mentioned#above#are#provided#with#information#by#YOC# AG# on# a# uniform,# comprehensive,# prompt# and# simultaneous# basis.# Reporting# on# the# business# situation# and# results# of# YOC# AG# and# the# YOC# Group# takes# place# through# the#annual# report,#midWyear# report#and#interim# reports.#Furthermore,#information#is#passed#on# through# adWhoc# communication.# where# legally# necessary,# and# through# the# Company's# website.# All# messages,# presentations#and#notices#as#well#as#the#current#financial# calendar# can# be# viewed# on# the# Company's# website# (www.yoc.com)#under#"Investor#Relations". Changes# which# have# to# be# reported# in# the# makeWup# of# the#shareholder#structure#according#to#Section#26#of#the# Securities#Trading#Act#(WpHG)#and#the#purchase#and#sale# of#shares#of#individuals#who#hold#management#positions# within# YOC# AG# (Directors'# Dealing# according# to# Section 15 a# of# the# Securities# Trading# Act# (WpHG))# are# also#published#by#the#Management#Board. YOC# AG# also# holds# the# stipulated# insider# registers# in# accordance# with# Section# 15# b# of# the# Securities# Trading# Act# (WpHG).# The# individuals# this# related# to# have# been# informed#of#the#legal#duties#and#sanctions. # **Risk\$management** The#YOC#Group#is#one#of#the#world's#leading#providers#of# mobile# marketing,# mobile# advertising# and# mobile# internet# and# is# as# such# exposed# to# many# of# the# opportunities# and# risks# specific# to# the# sector# and# the# Company.# YOC# AG# has# an# established,# comprehensive# and# effective# system# which# allows# the# Company# to# detect,#assess,#report#on#and#deal#with#opportunities#and# risks#involving#all#functions#and#business#processes#at#an# early# stage.# The# underlying# principles# and# guidelines# have# been# compiled# as# risk# management# guidelines# which# apply# throughout# the# Group.# The# aim# of# these# guidelines# and# all# the# systems# concerned# is# to# systematically# detect# risks# at# the# earliest# possible# time,# assess#the#likelihood#of#them#occurring#and#estimate#the# potential#qualitative#and#quantitative#impact#and#initiate# effective# countermeasures.# Risk# management# is# regularly# discussed# at# Management# Board# and# Supervisory# Board# level,# then# developed# further# and# discussed#with#the#Company's#auditors. Further# information# on# the# Company's# management# of# risk,# the# particular# risks# to# which# the# Company# is# exposed# and# the# accountsWrelated# internal# control# and# risk#management#system#can#be#found#in#the#Risk#Report# which#forms#part#of#the#Company's#Group#Management# Report. # **Organs\$of\$the\$Company\$< composition\$and\$working\$methods** As#a#German# stock# corporation,#YOC#AG#is#governed# by# the# German# Stock# Corporation# Act.# Its# organs# are# thus# the# General# Meeting,# the# Management# Board# and# the# Supervisory# Board.# The# Management# Board# and# Supervisory# Board# have# autonomous# powers# and# collaborate# closely# and# in# confidence# in# guiding# and# supervising#the#Company. # **General\$Meeting** The# YOC# AG# shareholders# exercise# their# rights# through# the# General# Meeting.# The# YOC# AG's# annual# General# Meeting# takes# place# within# eight# months# after# each# financial# year# has# come# to# an# end.# In# accordance# with# Section#119#AktG,#the#General#Meeting#votes#and#makes# decisions#concerning#such#matters#as,#among#others,#the# articles#of#association#of# the#Company,# the#composition# of# the# Supervisory# Board,# capital# measures# and# the# appointment# of# auditors.# Each# share# in# the# Company# grants#one#vote.#All#shareholders#who#register#punctually# are# entitled# to# participate# in# the# General# Meeting.# A# shareholder# can# also# exercise# their# right# to# attend# or# vote#via#a#proxy.# In# good# time# prior# to# each# General# Meeting,# YOC# AG# publishes# the# relevant# invitation,# the# text# of# the# envisaged# proposals# and# the# necessary# reports# and# information#pursuant#to#the#applicable#provisions#of#the# laws# governing# stock# corporations# published# on# the# website#as well#as#in#the#required#obligatory#media. # **Supervisory\$Board** In#accordance#with#Section#111#of#AktG,#the#Supervisory# Board# must# advise# and# supervise# the# Management# Board.# It# is# involved# in# strategy# and# planning# and# in# all# issues# which# are# of# fundamental# importance# for# the# Company.#Its# approval# has# to# be# obtained# for# all#major# decisions#taken#by#the#Management#Board.#This#includes# the# corporate# planning# for# the# year# ahead# prepared# by# the#Company#once#a#year#(the#budget):#this#is#submitted# to#the#Supervisory Board#by#the#Management#Board,#the# Supervisory# Board# discusses# this# and,# where# necessary,# adapts# it.# The# Supervisory# Board# also# assigns# the# audit# mandate# to# the# auditor# appointed# by# the# General# Meeting. The# YOC# AG# Supervisory# Board# consists# of# three# members,# none# of# whom# were# previously# on# the# Company's# Management# Board.# The# Supervisory# Board# is# responsible# for# appointing# the# members# of# the# Management#Board,#among#other# things.#The#members# of# the# Supervisory# Board# are# Mr# Gerd# SchmitzW Morkramer# (chairman# of# the# Supervisory# Board),# Mr# Peter# Zühlsdorff# (deputy# chairman# of# the# Supervisory# Board)#and#Mr#Michael#Schwetje. The#way#the#Supervisory#Board#works#is#set#out#formally# in# the# rules# the# Board# itself# has# devised.# These# dictate# that#it#must#meet#at#least#once#a#quarter.#The#meetings# normally# demand# the# physical# presence# of# the# Board# members.# In# addition# to# this,# extraordinary# meetings# may#be#convened#which#can,#if#necessary,#be#conducted# via# telephone.# The# Company's# Management# Board# attends# the# meetings# regularly# and,# in# certain# cases,# other# members# of# extended# management# are# also# invited# to# attend.#At# the# first# meeting# each# year# which# demands# the# physical# presence# of# the# members# of# the# Supervisory#Board#after# the#preparation#and#auditing#of# the# annual# financial# statements# (in# the# soWcalled# "Balance#sheet#meeting"),#the#Company's#auditors#are#in# attendance#and#present# their# report#of# the# recent#audit# to# the# Supervisory# Board. The# agenda# and# applications# for# resolution# by# the# Supervisory# Board# are# communicated to#all#participants#in#writing,#allowing#for# sufficient# notice.# When# decisions# are# needed# at# short# notice,# they# may# be# dealt# with# through# a# written# circulation# procedure.# All# meetings# of# the# Supervisory# Board#are#minuted#in#writing.#The#completed#minutes#of# the# meeting# have# to# be# approved# by# all# members.# The# chairman#of#the#Supervisory#Board#explains#the#activities# of# the# Supervisory# Board# each# year# at# the# General# Meeting# as# well# as# in# his# report# to# the# shareholders,# which#is#printed#in#the#Company's#Annual#Report. # **Management\$Board** The#Management#Board#is#appointed#by#the#Supervisory# Board.# It# manages# the# Company# in# accordance# with# Section#76#of#AktG#and#in#line#with# rules#established#by# the# Supervisory# Board.# The# periods# in# office# of# the# members# of# the# Management# Board# may# last# up# to# a# maximum# of# five# years,# but# a# member# may# serve# for# several# periods.# The# Supervisory# Board# can# nominate# a# member#of# the#Management#Board# to#be# the#chairman# of#the#Management#Board.#Mr#Dirk#Kraus#has#been#made# chairman#of#the YOC#AG#Management#Board. At#present,#YOC#AG#has#three#Management#Board#posts.# The# tasks# of# the# Board# members# are# described# in# the# Management#Board# regulations#and#do#not#overlap.#Mr# Dirk# Kraus,# the# chairman# of# the# Management# Board,# is# responsible# for# the areas# of# strategy,# marketing# and# finance.# Mr# Alexander# Sutter# is# responsible# for# sales,# business#development,#internationalisation#and#staff.#Mr# Jan# Webering# heads# the# areas# of# professional# services# and#product#development. The# Management# Board# reports# to# the# Supervisory# Board# regularly,# promptly#and# completely# on#important# issues# relating# to# business# development,# strategy# and# planning,#the#risk#situation#of#the#corporation#as#well#as# on# compliance# and# also# consults# the# Supervisory# Board# prior# to# all# important# strategic# decisions.# Management# Board#meetings# are# normally# held# every# two# weeks# for# joint# votes.# In# addition# to# this,# the# Management# Board# regularly# consults# the# members# of# the# Company's# second#level#of#management. Berlin,#March#2011 YOC#AG The#Management#Board # Remuneration#Report The# Remuneration# Report# is# governed# by# the# recommendations#of#the#German#Corporate#Governance# Code.#It# summarises# the# principles#which#are#applied#in# setting# the# remuneration#of# the#YOC#AG's#Management# Board# and# explains#the# amount# and# structure# of# these# payments.# It# also# describes# the# principles# and# the# amounts#paid#to#the#members#of#the#Supervisory#Board. The#Remuneration#Report#also#contains#details#which#are# also#required#by#German#commercial#law#to#be#added#as# an# attachment# to# the# Group's# financial# statement# pursuant#to#Section#314#HGB#or#the#Group#Management# Report#according#to#Section#315#HGB. # **Remuneration\$of\$the\$Management\$Board** The# Supervisory# Board# is# responsible# for# setting# the# remuneration# of# the# members# of# the# Management# Board.#When#doing#so,#it#considers#the#size#and#activities# of#the#Company,#its#economic#and#financial#position,#the# tasks#of#the#relevant#Board#member#and#the#amount#and# structure#of#the#remuneration#paid#to#members#of#other# management# boards# in# similar# sectors.# The# remuneration# is# adjusted# so# that# it# remains# at# a# level# competitive# within# the# market# for# highly# qualified# management# personnel# and# offers# an# incentive# to# perform#well. The# remuneration# of# the# Management# Board# is# performanceWrelated:#during#the#2010#financial#year,#it#is# composed#of#a#fixed#payment,#a#variable#component#and# participation# in# the# YOC# Management# Incentive# Programme: •#The#fixed#remuneration#is#paid#as#a#monthly#salary. •# The# variable# component# represents# a# share# in# the# Company's#performance#which#is#orientated#towards#the# operational#result#according#to#IFRS. •# By# participating# in# the# YOC# Management# Incentive# Programme,# the# members# of# the# Management# Board# receive#subscription#rights#to#shares#in#YOC#AG. The# participation# of# the# members# of# the# Management# Board# in# the#YOC#Management#Incentive# Programme# is# intended# to# reward# the# contributions# made# by# the# Management#Board# to# raising# the#Company's#value#and# promoting# its# longWterm# success.# Through# this# component#of#remuneration#and#the#longWterm#incentive# provided,# the# interests# of# management# are# linked# to# those# of# the# shareholders# in# a# reasonable# way. The# overall# remuneration# of# the# Management# Board# came# to# a# total# of EUR 588 thousand# in# the# 2010# financial# year.# This# amount# is# composed# of# the# total# fixed#remuneration#of EUR 480 thousand#and#a#variable# component# which# amounted# to EUR 108 thousand# distributed#over# the#entire#Management#Board#in#2010.# During# the# 2010# financial# year,# the#Management# Board# was# due# a# total# of# 97,965# subscription# rights.# The# options# were# already# issued# in# the# 2009# financial# year.# The#fair#value#of#the#subscription#rights#at#the#time#they# were#granted#amounted#to#around EUR 404 thousand. <
> As#a#fringe#benefit#of#the#contract,#Mr#Jan#Webering#has# a#claim#to#a#company#car#for#business#and#private#use. # **Remuneration\$of\$the\$Supervisory\$Board** At# the# proposal# of# the# Management# Board# and# the# Supervisory#Board,# the#remuneration#of# the#Supervisory# Board#has#been#set#by#the#General#Meeting. The#remuneration#of#the#Supervisory#Board#consists#of#a# fixed# payment.# This# amounts# to EUR 7.5 thousand for# the# entire# financial# year.# The# chairperson# of# the# Supervisory# Board# receives# 2.5# times# this# fixed# amount# and# the# deputy# chairperson# receives# 1.5# times# this# amount.# All# components# of# remuneration# for# the# completed# financial#year#are#due# for#payment# following# the#end#of# the# ordinary# General# Meeting# at# which# the# approved# consolidated# financial# statements#are# presented# for# the# last#financial#year. The#remuneration#of#the#Supervisory#Board#amounted#to# a#total#of EUR 37.5#thousand in#the#2010#financial#year. <> # Important#Events#after#the#Balance#Sheet#Reporting Date No#events#which#could#have#been#crucial#for#the#2010#consolidated#financial#statement#took#place#after#the#balance#sheet# reporting#date. # Statement#of#Responsibility#made#by#the#Management#Board (in#accordance#with#Section#37y,#number#1#of#the#Securities#Trading#Act#(WpHG)#in#conjunction#with#Section#297,#paragraph# 2,#sentence#4#and#Section#315,#paragraph#1,#sentence#6#of#the#German#Code#of#Commercial#Law#(HGB)) We#certify#to#the#best#of#our#knowledge#that#the#consolidated#financial#statements#convey a#true#and#fair#picture#of#the#net# assets,#financial#position#and#results#of#operations#of#the#Group#according#to#the#applicable#accounting#principles#and#that# the# conduct# of# business# including# the# business# results# and# the# situation# of# the# Group# are# described# in# the# Group# Management#Report#so#as#to#convey#a#true#and# fair#view#of#the# facts#and#circumstances#as#well#as#the#material#risks#and# opportunities#of#the#Group's#probable#development. Berlin,#17#March#2011 <> <> <> Dirk#Kraus,# CEO#of#YOC#AG Alex#Sutter, CSO#of#YOC#AG Jan#Webering,# COO#of#YOC#AG # **5** Consolidated Financial Statement and information concerning the Management Board and Supervisory Board | Group Statement of Comprehensive Income | 97 | |-------------------------------------------|-----| | Consolidated Financial Statement | 98 | | Group Cash Flow Statement | 99 | | Development of Group's own Capital | 100 | | Notes concerning the Financial Statements | 101 | | Auditor's Report | 139 | | Management Board | 140 | | Supervisory Board | 141 | | Financial Calendar | 142 | # IN 2009, AROUND 65,000 ACTIVE PUBLISHERS DELIVERED MORE THAN 14 BILLION AD IMPRESSIONS # Group Statement of Comprehensive Income | Profit and Loss Account (in EUR) | Appendix# | 2010 | 2009 | |------------------------------------------------------|-----------|------------|------------| | Sales | 5.1 | 30,453,555 | 26,123,498 | | Change in portfolio | 5.2 | -29,800 | -206,219 | | Internally produced and capitalised assets | 5.2 | 1,131,474 | 967,000 | | Other operational yields | 5.3 | 328,086 | 178,394 | | Overall performance | | 31,883,316 | 27,062,673 | | Material cost | 5.4 | 12,731,264 | 10,547,975 | | Labour cost | 5.5 | 11,283,827 | 9,373,946 | | Other operational cost | 5.6 | 5,049,307 | 6,115,554 | | Operative result before amortisation | | 2,818,918 | 1,025,198 | | Amortisation | 6.1/6.3 | 1,323,572 | 895,803 | | Operative result | | 1,495,346 | 129,395 | | Financial income | 5.7 | 103,252 | 63,555 | | Financial expenses | 5.7 | 430,481 | 727,410 | | Financial result | | -327,229 | -663,855 | | Earnings before taxes | | 1,168,117 | -534,460 | | Taxes on income and profit | 5.8 | 496,711 | -391,118 | | Earnings after taxes | | 671,407 | -143,342 | | Earnings per share diluted | 5.9 | 0.36 | -0.08 | | Earnings per share undiluted | | 0.39 | -0.08 | | Number of shares 2010 diluted: 1.889.485 | | | | | Number of shares 2010 undiluted: 1.735.005 | | | | | Number of shares 2009 (diluted/undiluted): 1.729.000 | | | | | Overall Profit and Loss Account (in EUR) | Appendix# | 2010 | 2009 | |--------------------------------------------|-----------|---------|----------| | Earnings after taxes | | 671,407 | -143,342 | | Unrealised gains from currency conversions | | 62,164 | -17,834 | | Other results | 5.11 | 62,164 | -17,834 | | Overall result | | 733,570 | -161,176 | # Consolidated Financial Statement | in EUR | Appendix# | 31.12.2010 | 31.12.2009 | |------------------------------------------|-----------|-----------------------|-----------------------------------------------------------| | Assets | | | | | Non-current assets | | 20,381,848 | 19,659,689 | | Fixed assets | 6.1 | 768,944 | 725,074 | | Goodwill | 6.2 | 11,359,002 | 10,743,776 | | Immaterial assets | 6.3 | 8,252,902 | 8,035,727 | | Financial assets | 6.4 | 1,000 | 1,000 | | Deferred taxes | 5.8 | 0 | 154,112 | | Current assets | | 12,906,181 | 9,308,202 | | Inventories | | 0 | 29,800 | | Advance payments | 6.5 | 105,695 | 120,754 | | Accounts receivable trade | 6.6 | 7,432,724 | 5,943,775 | | Other assets | 6.6 | 156 ,172 | 157,786 | | Tax receivables | 6.6 | 22,731 | 231,265 | | Securities | 6.7 | 13,469 | 0 | | Bank and cash assets | 6.8 | 5,175,390 | 2,824,822 | | Total assets | | 33,288,029 | 28,967,891 | | Subscribed capital | 6.9 | 1,887,000 | 1,750,000 | | Equity capital | | 17,155,615 | 11,868,875 | | Capital reserve | 6.9 | 13,559,450 | 9,143,281 | | Retained earnings | 6.9 | 1,925,586 | 1,254,179 | | Balance from currency conversions | 6.9 | 47,418 | -14,746 | | Own shares | 6.9 | -263,839 | -263,839 | | Long-term liabilities | | 3,819,710 | 3,002,789 | | Reserves | 6.10 | 33,331 | | | | | | | | | | | | | Amounts owed to credit institutions | 6.11 | 2,214,918 | | | Other liabilities | 6.11 | 0 | 48,200