The management of each unit of the corporation analyzes the material risks relating to that unit. Such risks are categorized and evaluated according to set guidelines. Risks are normally assessed according to their negative impact on the unit’s operating result. Using an extensive risk inventory, the units report any changes to previously reported risks plus any new developments that could turn into material risks as part of their monthly reporting. Any new material risks arising between regular reporting dates have to be reported immediately. Furthermore, the central controlling function analyzes the key figures provided as part of this reporting at corporation and division level so that the causes of potential risks can be identified early.