Alternatives for Working Capital Financing



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Alternatives for Working Capital Financing Advisory Day AG is authorised under German Banking Law (competent authority: BaFin - Federal Financial Supervisory Authority) and authorised and subject to limited regulation by the Financial Services Authority. Details about the extent of our authorisation and regulation by the Financial Services Authority are available from us on request.

Advisory Day - 11 September 2014 Alternatives for Working Capital Financing Bas Marteijn, Head of Trade Finance Current Industry Trends: Interdependencies Globalisation Core Suppliers are increasingly gaining strategic importance for producers of goods and services Buyer / Seller relationships tend to have a global reach, widening the scope for arbitrage opportunities between business partners Increasing focus on Working Capital Management (WCM) Many Corporates have recently launched company-wide initiatives to improve Working Capital Management, start to focus on the unused potential of Accounts Receivables and Account Payables Open account payments Accelerating trend away from traditional trade finance instruments towards open account settlement reduces transaction cost but increases counterparty risk for corporates 2

Advisory Day - 11 September 2014 Net Fixed Assets Alternatives for Working Capital Financing Bas Marteijn, Head of Trade Finance EBIT Fixed Assets Current Assets Financial Liabilities Other Intangible Fixed Assets Inventories Operating ROCE Capital Employed Sum of Assets Current Liabilities Trade Accounts Payable Current Bank Loans Trade Accounts Receivable Cash and Cash Equivalents Other Current Liabilities ROCE Working Capital Components in focus of Supply Chain Finance Return on Capital Employed 3

Advisory Day - 11 September 2014 Workflow of a Financial Supply Chain Solution Alternatives for Working Capital Financing Accounts receivable finance 1. Delivery of goods/services & submission of invoice Accounts payable finance 1. Delivery of goods/services & submission of invoice Bas Marteijn, Head of Trade Finance Buyer Supplier 2. Provides DB with invoice data asking for discount 2. Check of invoice and forwarding to platform 3. Access to accepted invoice and request for payment 3. Check of invoice by DB 4. Check of invoice by DB 5. Payment of invoice at maturity date 4. Payment of original buyers 6. Payment of invoice at maturity date 5. Payment of suppliers 4

Advisory Day - 11 September 2014 Alternatives for Working Capital Financing Bas Marteijn, Head of Trade Finance Receivable Purchase Accounts Receivables Purchase is an optimal solution for corporates, who want to enhance their working capital management, reduce concentration risk of buyers, increase liquidity generation or use margin arbitrage between buyer and seller rating and thereby enabling mutual business growth. purchases trade receivables, originated out of commercial invoices after shipment, from our Client (seller) on a going concern basis with limited or without recourse to the seller. 100% advance rate of receivables, discounted based on matching CoF + a margin. Tenor of the Accounts Receivables in general is maximized up to180 days. obtains the right of legal recourse against the buyer through an assignment of the underlying receivable by the seller in s favor. In case receivables are insured, insurance cover will also be assigned to. Depending on jurisdiction of the receivables, the credit approval for the buyer and the agreed conditions in the underlying contract the assignment will be disclosed to the buyer and the buyer will directly pay to on due date. If not the seller acts as a collecting agent for. Leverage international network: Account Receivable Purchase Program easily expandable across the globe! Advantages for the seller: Receivables converted into cash upon shipment through optimized Working Capital Management. Receivable Purchase is an additional source of funding without using own credit lines and providing transaction-related collateral. Funding is matched to the seller s sales made to approved buyer. Ability to de-risk your trade receivables on approved buyers. Improvement of balance sheet ratios and working capital. Increased sales due to broader financing opportunities and a better negotiation position. Recurring cost reduction due to decrease in bank debt. Lower Capital employed, decreased interest and lower debt result in increased equity value and Return on Capital Employed. 5

Advisory Day - 11 September 2014 Alternatives for Working Capital Financing Bas Marteijn, Head of Trade Finance Confirmed Payables / Supplier Finance Payables Finance is an optimal solution for our corporate clients (buyers), who want to enhance their working capital management, increase liquidity generation, improve trading partner relationships and thereby enable it business to grow. provides financing to key suppliers of our Client, by using available credit lines on the Client. When the Client approves invoices, the confirmed payables will be sent to. will provide the information of the confirmed payables to the supplier and the supplier may request to purchase the receivables. has legal recourse on the Client through an assignment of the underlying disclosed receivable by the supplier in Deutsche Bank's favor. discounts the receivables of the supplier upfront and collects the repayment from the Client on due date. Maximum tenor of 180 days. 6

Advisory Day - 11 September 2014 Alternatives for Working Capital Financing Bas Marteijn, Head of Trade Finance Advantages Confirmed Payables / Supplier Finance Benefits for the Buyer / the Client: Improved negotiating position regarding purchase prices / terms of payment by offering attractive financing to the supplier. Creation of additional liquidity due to longer payment terms and improvement of key indicators (WCM, EBIT, ROCE, interest expenses); credit lines for Payables Finance shall not arise as bank loans in balance sheet. Closer relationship with strategically important suppliers, securing of supplier capacity and financing of common growth targets. Flexibility in choice of suppliers and program size. Option to join our electronic platform at a later stage without changing the complete legal documentation. Benefits for the Seller: Promotion of sales volume by extending payment terms. Additional source of liquidity without utilizing own existing credit lines. Positive effect on important indicators / figures because of expected true sale of receivables (equity ratio, DSO...). More favourable financing in comparison to current account financing or factoring and by using a positive gap in the risk rating of the buyer. Cost savings by replacement of credit insurance possible. Elimination of debtor risk and avoidance of concentration risk. Full flexibility by individual selection of invoices for discount and date of discount. Accurate cash flow planning possible. 7

Optimizing funding strategy of a company tapping from different sources Advisory Day AG is authorised under German Banking Law (competent authority: BaFin - Federal Financial Supervisory Authority) and authorised and subject to limited regulation by the Financial Services Authority. Details about the extent of our authorisation and regulation by the Financial Services Authority are available from us on request.

Advisory Day - 11 September 2014 Optimizing funding strategy of a company tapping from different sources Diederik Kolfschoten, Head of Structured Finance Overview of Alternative Funding Solutions SME Companies Crowd Funding / Credit Unions - Investeringsplein.nl - MILK crowdfunding - NPEX (bonds) Asset Based Financing - Borrowing Base / Factoring - Lease Mid- / Large Cap Companies Senior Debt -Private Debt Funds -Institutional Investors Working Capital Solutions - Receivable Purchase - Asset-based Financing - Supply Chain Solutions Goernmental Governmental Programmes Programs - BMKB / GO - Finance for International Business Debt Capital Markets Private: SSD and USPP Public: High Yield, Corporate Bonds Subordinated Debt / Mezzanine - Mezzanine funds / informals - Regional Development Companies Subordinated Debt / Mezzanine -Mezzanine, 2 nd Lien Debt -Unitranche Equity -Private Equity Firms - NPEX (shares) - Regional Subordinated Development Debt Companies Equity - IPO - Convertible 9

Advisory Day - 11 September 2014 Optimizing funding strategy of a company tapping from different sources Diederik Kolfschoten, Head of Structured Finance Setting the Scene for Alternative Funding Solutions Almost 80% of corporate debt funding in the Netherlands is provided by banks. Basel III / CRD IV requirements impose capital constraints on financial institutions. Quantitative Easing of the ECB/Fed has significantly lowered (short-term) funding costs and created an abundance of short-term liquidity. Banks have tightened their lending standards, creating liquidity squeezes for selected sub-investment grade companies, in particular in the SME segment. 10

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 (bps) Advisory Day - 11 September 2014 In the mean time... Margins have steadily dropped in recent years and are close to pre-crisis levels... Average margin by rating range 600 500 400 80% 70% 60% 50% Loan tenor evolution...whilst average tenors have been extended... 300 200 40% 30% 20%...and leverage multiples have increased 100 0 Q1 2007 Q1 2008 Q1 2009 Q1 2010 Q1 2011 Q1 2012 Q1 2013 Q1 2014 AAA/AA A BBB BB 10% 0% < 1 year 1-3 years 3.1-5 years 5.1-9 years Optimizing funding strategy of a company tapping from different sources Diederik Kolfschoten, Head of Structured Finance EBITDA multiples in leveraged loan market 8x 6x 5.9x 5.2x 5.4x 5.1x 5.3x 4.1x 4.2x 4.4x 4.5x 4.7x 4x 2x 0x 2005 2006 2007 2008 2009 2010 2011 2012 2013 2Q14 First lien/ebitda Second lien/ebitda Other debt/ebitda Commentary Across EMEA, pricing has been falling dramatically as banks compete for business in a low volume environment Since 2009 pricings on IG facilities have become increasingly differentiated by country given the sovereign debt and macro related fragmentations of European loan markets. Current primary loan market conditions are very strong, driven by (1) Investor fund inflows; (2) Lack of new issue supply relative to demand; and (3) Less attractive secondary market valuations. 11

Step 1 in alternative funding: Operational Excellence Advisory Day AG is authorised under German Banking Law (competent authority: BaFin - Federal Financial Supervisory Authority) and authorised and subject to limited regulation by the Financial Services Authority. Details about the extent of our authorisation and regulation by the Financial Services Authority are available from us on request.

Advisory Day - 11 September 2014 Operational Excellence Step 1 in alternative funding: Operational Excellence Edwin Hartog, Head of Cash Management Corporates Business Planning Transparency of cash flows Mobilization of cash Optimization of liquidity Account/liquidity structure (Sepa 2.0) Receivables Management Regional /Global Platform Local/ Regional /Global footprint FX solutions I Treasury Planning Improvement Working Capital Decrease of Funding Need (25%) Increase of Entreprise Value and Return on Capital Employed Suppliers Receivables II Alternative Funding Structured Finance 13

The advantage Why choose us for Cash Management and Trade Finance? Reliable partner for sound advice and fresh ideas providing global market access combined with powerful execution and excellent service Financial Stability Innovative Solutions and Expertise Global Leadership in FX and Clearing Stable business model between Transaction Banking / Retail Banking and Investment Banking Strong external rating (Moody s A3, S&P A, Fitch A+) Strong capital basis Long history of commercial banking Market-leading provider of best-in-class working capital solutions through thought leadership and innovative use of technology assets Structuring and problem solving culture Influential driver of major industry initiatives Flexible and customized payments and collections services Leading FX bank globally (15.67% market share in 2014) World s largest Euro clearing bank and #6 in USD clearing 1) Fully scalable platform and infrastructure to process large volumes Average daily payment processing in excess of EUR 1.1 trillion 2) EUR 73.9 billion 3) Trade Finance book Global Network with a leading European Position Global footprint with Cash Management and Trade Finance operations in 47 countries and more than 190 locations Follow the sun global operating model Full relationship, sales, service and technology teams across our global presence with full knowledge of clearing and settlement systems Advisory Day 11 September 2014 Commitment to Service Excellence Market differentiating, high quality Trade & Cash services and implementation channels for our clients Proprietary global network of local customer service teams Easy to use client access channels 1) Source: ECB, based on EURO payments through 'Target 2' and 'EBA EURO1,clearing system, CHIPS (March 2014) 2) Peak volumes Source: GTB Finance as of March 2014 3) Source: GTB Finance as of March 2014 14

global footprint We aspire to be the leading client-centric global universal bank The division of employs 4,627 people and has a presence in 46 countries, serves customers in more than 190 countries. Austria Belgium Channel Islands Czech Republic France Germany Greece Hungary Ireland Italy Luxembourg Netherlands Europe Poland Portugal Russian Fed. Spain Sweden Switzerland Turkey Ukraine United Kingdom Asia Pacific Advisory Day 11 September 2014 Americas Argentina Brazil Cayman Islands Chile Mexico USA Africa/Middle East Egypt (**) Mauritius Nigeria (**) Pakistan Saudi Arabia U.A.E Australia China Hong Kong India Indonesia Japan Malaysia Philippines Singapore South Korea Sri Lanka Taiwan Thailand Vietnam 15