a) Cash incentive plans
Various businesses throughout the Group operate short-term incentive programs for executives, management and,
in some cases, for employees of that business. Awards are made in cash, based on the accomplishment of both
organizational and individual performance objectives. The expense recognized for these cash incentive plans amounted
to USD 525 million and USD 472 million for the years ended December 31, 2014 and 2013, respectively.