Supply Chain Finance Program for capital efficiency optimization at Siemens Siemens AG 2015. All rights reserved. siemens.com



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, March 18 th, 2015 Supply Chain Finance Program for capital efficiency optimization at Siemens

Siemens` Global presence Close to customers all over the world 10.9 115,000 69 Revenue (in billions of ) 2 15% of total worldwide Employees 3 33 % of total worldwide Key production facilities 4 24 % of total worldwide Germany Europe, C.I.S., 1 Africa, Middle East (including Germany) 38.7 211,000 139 Revenue (in billions of ) 2 54% of total worldwide Employees 3 62 % of total worldwide Key production facilities 4 48 % of total worldwide Americas 18.8 70,000 76 Revenue (in billions of ) 2 26% of total worldwide Employees 3 20 % of total worldwide Key production facilities 4 26 % of total worldwide All figures refer to continuing operations. 1 Commonwealth of Independent States. 2 By customer location. 3 As of September 30, 2014. 4 Fifteen employees or more. 14.4 62,000 74 Asia, Australia Revenue (in billions of ) 2 20% of total worldwide Employees 3 18 % of total worldwide Key production facilities 4 26 % of total worldwide Page 2

Building Technologies World leader in building technologies headquartered in Zug The division Building Technologies is the world s leading provider of safe, secure, energy-efficient and eco-friendly buildings and infrastructures. As a technology partner, consultant, service provider, systems integrator and product vendor, we have offerings for fire safety, security, building automation, heating, ventilation, air conditioning and energy management. FY 2014 FY 2013 Orders in millions of 5,587 5,769 Revenue in millions of 5,569 5,754 Employees (as of September 30) in thousands 27 28 WWW.SIEMENS.COM/AR/BUILDING-TECHNOLOGIES Page 3

Collaborative Financial Supply Chain Management Exemplary collboration in the supply chain Supplier Siemens Customer Liabilities Supply Chain Finance Receivables Siemens Credit Warehouse Investments Supplier Investment Financing Investments Sales Financing Page 4

Siemens DPO in a competitors Benchmark Working Capital Benchmark : Study Results DSO Comparison DPO Comparison DIO Comparison Cash Conversion Cycle Benchmark Comparison 4th 3rd 2nd 1st 4th 3rd 2nd 1st 4th 3rd 2nd 1st 4th 3rd 2nd 1st Median 68 45 46 70 Siemens 68 36 67 99 General Electric 58 69 44 33 ABB 101 59 52 94 Philips 58 45 46 59 Schneider 71 51 50 70 Emerson 63 34 32 61 Honeywell 70 43 43 70 Source: The Hackett Group 2010 REL working capital Medians are based on industry segment DSO = days sales outstanding DPO = days payables outstanding DIO = days inventory outstanding - Cash Conversion Cycle = DSO + DIO - DPO Lagging 4th 3rd 2nd 1st Leading Page 5

Motivation to establish a SCF-Programme Lieferanten Customer Supplier Longer pay terms without change in prices ok! We get the Cash flow from our Suppliers Only if we discuss prices Profitability That s not possible That s not possible Profitability Profitability ok! We accept the longer terms Supplier Profitability Page 6

Supply Chain Finance@Siemens Siemens SCF Program makes use of a technology platform that links Siemens and its Suppliers of goods or services with a 3 rd party financier. This solution allows the suppliers to benefit from early payments at very low cost. Siemens Supply Chain Finance Program (SCF) is designed to give selected Siemens suppliers access to cash at Siemens financing rates to Increase suppliers cash Reduce suppliers cost of capital Bank Supply Chain Finance Programm supplier Durch Siemens Finanzstärke profitieren -Powered by Orbian- Page 7

Supply Chain Finance@Siemens at work Supply Chain Finance@Siemens at work 1. Supplier delivers goods/services and invoices Siemens Supplier 6. Payment of Invoices at maturity date to Program Supply Chain Finance Program Leveraging Siemens Financial Strength -Powered by Orbian- 5. SCF Program purchases receivables by paying after 2 business days Page 8

Supply Chain Finance@Siemens at work Bank #1 Bank #2 Bank #3 Page 9

Standard Payment Term w/o Supply Chain Finance Page 10

Standard Payment Term with Supply Chain Finance ü Page 11

Challenges of the Supply Chain Finance program Accounting Due Diligence to ensure that trade payables will not be reclassified to financial debt Procurement Payment terms not equally in focus Abstract promise to pay = loss of rights General reluctance to discuss finance topics Multidivisional - suppliers IT Modification of complex IT-environment Number of systems to be implemented Profit Center Accounting Treasury Negative impact on buyer s credit line for the benefit of the supplier On-balance financing preferable?! Legal Payment to new owner of receivables rather than to supplier Page 12

Supply Chain Finance fosters a win win situation in the supply chain Siemens Improve Cash Flow Extend supplier pay terms (ex. New standard: 60 days net) Reduce Supply Chain Risk Inject cash into supply chain via low cost early payment Strengthen Supplier Relationship Differentiate from competitors and build supplier loyalty Streamline Processes Reduce number of payment terms and methods Supplier Improve Cash Flow Get paid fast, 2 business days following Siemens approval of the invoice Optimize Working Capital Non-recourse cash drastically reduces Days Sales Outstanding (DSO) Enhance Debt Capacity Reduced reliance on debt can improve overall cost of debt Increased Transparency & Reduced Costs Reduce processing and collection costs by viewing all the approved invoices Page 13

Where are we at Siemens with the Supply Chain Program today? Eligible supplier countries and currencies Roll out status Over 1500 supplier participating in the program ü Continuously growing amount of transactions and volume ü Page 14

Zug / March 18 th, 2015 Thank you for your attention