Daimler’s divisions are exposed to a large number of risks which are inextricably linked with our entrepreneurial activities. In order to identify, evaluate and deal consistently with those risks, we make use of effective management and control systems; we have combined these systems in a uniform risk management system, which is described below. Entrepreneurial activity primarily consists of creating and utilizing opportunities in order to secure and strengthen the company’s competitiveness. The divisions have direct responsibility for recognizing and utilizing opportunities at an early stage. As part of the strategy process, long-term opportunities for further profitable growth are identified and included in the decision process. Entrepreneurial opportunities are not reported within our risk management system; they are identified in the context of strategic and medium-term planning and are followed up during the year in the context of periodical reporting. Further information on this subject is provided at Opportunities and risks of the Management Report.