Siemens 2007 Annual Report Download - page 233

Notes to Consolidated Financial Statements 233
(in millions of €, except where otherwise stated and per share amounts)
Notes to Consolidated Financial Statements
The total amounts of interest income and expense were as follows:
Interest expense of Operations, net includes interest income and expense pri-
marily related to receivables from customers and payables to suppliers, interest
on advances from customers and advanced fi nancing of customer contracts. Other
interest income (expense), net includes all other interest amounts primarily con-
sisting of interest relating to corporate debt and related hedging activities, as well
as interest income on corporate assets.
The components of Income from pension plans and similar commitments, net
were as follows:
Service cost for pension plans and similar commitments are allocated among
functional costs (Cost of goods sold and services rendered, Research and develop-
ment expenses, Marketing, selling and general administrative expenses).
The components of Income from available-for-sale fi nancial assets, net were as
follows:
Year ended
September 30,
2007 2006
Interest income 758 685
Interest expense (897) (525)
Interest income (expense), net (139) 160
Thereof: Interest expense of Operations, net (42) (61)
Thereof: Other interest income (expense), net (97) 221
Year ended
September 30,
2007 2006
Expected return on plan assets 1,457 1,373
Interest cost (1,261) (1,148)
Income from pension plans and similar commitments, net 196 225
Year ended
September 30,
2007 2006
Dividends received 102 82
Impairment (94) (95)
Gains on sales, net 30 171
Other 20 (6)
Income from available-for-sale fi nancial assets, net 58 152