Risks and opportunities
The business development of Daimler AG is fundamentally subject to the same risks and opportunities as that of the Daimler Group. Daimler AG generally participates in the risks of its subsidiaries and associated companies in line with the percentage of each holding. The risks and opportunities are described in the Risk and Opportunity Report. For Daimler AG, the probability of occurrence of the risks and opportunities connected with pension plans is assessed as high. These risks and opportunities increase along with a change in the discount rate. Risks may additionally arise from relations with subsidiaries and associated companies in connection with statutory or contractual obligations (in particular with regard to financing), as well as from the impairment of investments in subsidiaries and associated companies.