CNH Industrial N.V. is the company formed by the merger, completed on September 29, 2013, between Fiat Industrial S.p.A. and its majority owned subsidiary CNH Global N.V (the “Merger”). The Merger represented a “business combination involving entities or businesses under common control” and was outside the scope of application of IFRS 3 – Business Combinations, and its main effect was the acquisition of the non-controlling interests in the profi t and loss and shareholder’s equity of former CNH Global N.V. since the closing date for no consideration. This effect was immaterial on the CNH Industrial’s consolidated profi t and loss for the year ended December 31, 2013.

CNH Industrial N.V. is incorporated in, and under the laws of, The Netherlands. CNH Industrial N.V. has its corporate seat in Amsterdam, The Netherlands, and its principal offi ce in Basildon, United Kingdom. The Group is involved in the manufacture and sale of agricultural and construction equipment, trucks and commercial vehicles, industrial and marine engines and transmission systems and axles.

The Consolidated Financial Statements are presented in U.S. dollars.