The assessment of risks in the DEUTZ Group is based on the estimated probability of occurrence in conjunction with the potential impact of the risk on the business objectives. In the following risk report for the DEUTZ Group the probability of occurrence for the risks is categorised as either ‘low’, ‘moderate’ or ‘high’. Risks that have been classified as ‘low’ would be expected to have a low impact of up to €10 million on the financial position or financial performance. Risks classified as ‘moderate’, however, would have a significant impact (between €10 million and €50 million) and risks classified as ‘high’ would have a major impact of over €50 million on the financial position or financial performance. Risks to the Company’s survival as a going concern are described as such.