Opportunity and risk report

DEUTZ AG is integrated into the risk management system of the DEUTZ Group. As a head-office function, risk management for the Group is performed by DEUTZ AG. Information about the structuring and mechanics of the risk management system and of risk management with regard to financial instruments can be found in our notes in the risk report.

Because DEUTZ AG is closely integrated with the other Group companies, its risk and opportunities situation is essentially the same as that of the Group. Risks arising from subsidiaries may have an effect on DEUTZ AG because of the carrying amount of an equity investment, reduced dividend payments and the internal business relations. The risks and opportunities associated with the DEUTZ Group are described in the risk report of this combined management report.

Information about DEUTZ AG’s internal accounting-related control system and about risk management with regard to the use of financial instruments at DEUTZ AG can be found in the section `Accounting-related internal control system´ of this combined management report.