Daimler's corporate presentation analyzes the company's financial position, with sections on equity composition, investments, taxes, and key financial metrics. It notes that Daimler has over 279,000 employees worldwide and generated €129.8 billion in revenue in 2014. The presentation discusses Daimler's equity structure, including its ordinary shares and major shareholders. It also reviews Daimler's equity investments, profit from investments decreasing to €0.5 billion in 2015, and cash used for acquisitions and disposals of shares in other companies. The tax section outlines Daimler's 2015 tax expense and effective tax rate.

1. 1
Corporate Presentation

2. Analysis of Financial Position
By:
Ayesha Majid & Marrium Bano

3. Intermediate Accounting
2
1 Introduction
2 Equity Composition
3 Investments by Daimler
4 Taxes
Agenda

4. Introduction
Intermediate Accounting

5. Daimler consists of five divisions
Note: 2014: RevenueGroup€ 129.872 Bn;Employees: 279,972, Corporate/Others 26,832
3
Revenues € 73.5 Bn € 32.3 Bn € 9.9 Bn € 4.2 Bn € 15,9 Bn
2014
Employees 129,106 82,743 15,782 16,631 8,878
Intermediate Accounting

6. 202.400
Daimler has close to 279,972 employees worldwide
With its 6,951*employees, ITM is also „truly global“
28,300
5,142
Asia
6,500
562
152
Daimler
ITM
NAFTA
Europe
Restof Europe
35,000
Germany
167,400
LatinAmerica
16,500
Africa
Australia/
Pacific
19,700
1.172 28
27
1,200
3,275
Germany
Restof Europe
738
Status as of: 31 December, 2014 * includingIT Employeesin subsidiarycompanies
Restof Asia: 239
1040
China:165
India: 15
MBRDI*:458
Japan:163
Subsidiary
companies*:
1,129
Intermediate Accounting

7. Intermediate Accounting
Keybalancesheetandfinancial figures
Daimler
Group
Dec. 31, 2015 June30, 2016
Equity ratio 23.6% 22.7%
Grossliquidity 18.2 22.9
Industrial business
Equity ratio 44.2% 41.2%
Net liquidity 18.6 17.4
in billions of euros

8. Keybalancesheet figures
8
DaimlerGroup Dec. 31, 2014 June30, 2015
Industrial business
– in billions of euros –
Equity ratio 22.1%
16.3
23.9%
16.1Gross liquidity
Equity ratio 40.8%
17.0
45.3%
18.4Net liquidity

9. Keyfinancials
9
– in billions of
euros –
Q2
2014
Q2
2015Revenue 31.5 37.5
EBIT 3.1 3.7
as reported
from ongoing business 2.5 3.8
Net profit 2.2 2.4
Earnings per share (in euros) 1.97 2.12
Net liquidity industrial business (2014: year-end) 17.0
1.4
18.4
3.4Free cash flow industrial business (January-June)

10. Net industrial liquidity: development inH1 2015
12 /31 /2014 impact dividend payments
to minority
shareholders)
6 /30/ 2015
– in billionsof euros –
Free cash flow industrial business
H1 2015: €3.4bn
+4.8 -1.3
10
18.4+0.6
17.0
-0.1 -2.6
Net industrial Earnings and Working capital Pension/ Dividend
payment
Other Net industrial
liquidity other cash flow impact healthcare;
M&A
Daimler AG (mainly FX effects
and
liquidity

11. G
Intermediate AccountingIntermediate Accounting
Equity

12. OrdinaryShares
• As of December 31, 2015, the members of the Board of
Management held a total of 0.25 million shares or options on
shares of Daimler AG (0.024% of the shares issued).
• On the same date, the members of the Supervisory Board held
a total of 0.02 million shares or options on shares of Daimler AG
(0.002% of the shares issued)
• The share capital (authorized capital) is divided into no-par-
value shares. All shares are fully paid up.
• Each share represents a proportionate amount of
approximately €2.87 of the share capital.

13. OrdinaryShares
• The Annual Shareholders’ Meeting held on April 9, 2014,
authorized the Board of Management, with the consent of the
Supervisory Board, to increase the share capital of Daimler AG
in the period until April 8, 2019 by a total of €1.0 billion in one
lump sum or by separate partial amounts at different times by
issuing new, registered no-par-value shares in exchange for cash
and/or non-cash contributions

14. OrdinarySharesHolders
• The Kuwait Investment Authority (KIA) currently owns 6.8% of
the company’s stock, making it Daimler AG’s largest single
shareholder.
• The Renault-Nissan Alliance continues to hold 3.1% of
Daimler’s shares.
• BlackRock Inc., New York, still holds a stake above the 5%
reporting limit as defined by Germany’s Securities Trading Act
(WpHG). In December 2015, BlackRock notified us that its
proportion of the voting rights was 6.12% on November 26.
• on October 26, 2015, the shares held by Norges Bank, Oslo,
dropped below the reporting limit of 3%. As of that date, the
bank held 2.99% of the voting rights in Daimler.

15. Dividends
• When the dividend pay-out of €2.45 per share is included,
shareholders saw the value of their investment rise by 16%.

16. G
Intermediate AccountingIntermediate Accounting
Investment

17. EquityInvestment
• In 2015, their share of profit from equity-method investments
decreased to €0.5 billion (2014: €0.9 billion).
• In 2014, Daimler lost its significant influence on Tesla, which was
previously accounted for using the equity method; the
subsequent re-measurement of their Tesla shares
• Profit from equity method investments decreased by 48% and is
$464 million
• Cash used for investing activities amounted to €9.7 billion (2014:
€2.7 billion).
• The change compared with the prior-year period resulted
primarily from acquisitions and disposals of shares in companies.

18. EquityInvestment
• The prior-year period included proceeds of €2.4 billion from the
sale of RRPSH shares.
• Furthermore, the sale of shares in Tesla and the termination of
the related share-price hedge led to a cash inflow of €0.6 billion.
Acquisitionsanddisposalsofequity-methodinvestments
• Acquisitions in 2015 There Holding B. V. (THBV) was founded in
2015; Daimler, Audi and BMW each hold 33.3% of the shares of
the company. Each of the shareholders provided a capital
contribution of €668 million.

19. G
Intermediate AccountingIntermediate Accounting
Tax

20. • The tax expense of €4.0 billion stated under income tax expense is
€1.1 billion higher than in 2014, mainly due to the improved pretax
income.
• The effective tax rate for 2015 was 31.6% (2014: 28.3%).
• In 2014, a gain was recognized on the sale of the RRPSH shares that
was largely tax free.
• But also expenses arose that Daimler AG are not tax deductible in
connection with the ongoing antitrust investigations of European
manufacturers of commercial vehicles by the EU Commission.
• The income tax expense amounts to €0.9 billion (2014: €1.2 billion).
• In 2015, the figure includes high tax benefits of €0.7 billion
connected with the tax assessment of previous years.

21. G
Intermediate AccountingIntermediate Accounting
Thank You