Siemens 2008 Annual Report Download - page 238

142 Notes to Consolidated Financial Statements
(in millions of €, except where otherwise stated and per share amounts)
9 Financial income (expense), net
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 development expenses, Marketing, selling and general administrative
expenses).
The components of Income from available-for-sale nancial assets, net were as follows:
The total amounts of interest income and expense were as follows:
Interest income (expense) of operations, net includes interest income and expense primarily related to receiv-
ables from customers and payables to suppliers, interest on advances from customers and advanced nancing
of customer contracts. Other interest income (expense), net includes all other interest amounts primarily
Year ended
September 30,
2008 2007
Income from pension plans and similar commitments, net 136 196
Income from available-for-sale nancial assets, net 89 58
Interest income (expense), net 60 (139)
Other nancial income (expense), net (163) (123)
122 (8)
Year ended
September 30,
2008 2007
Expected return on plan assets 1,510 1,457
Interest cost (1,374) (1,261)
Income from pension plans and similar commitments, net 136 196
Year ended
September 30,
2008 2007
Dividends received 70 102
Gains on sales, net 45 30
Impairment (36) (94)
Other 10 20
Income from available-for-sale financial assets, net 89 58
Year ended
September 30,
2008 2007
Interest income 894 758
Interest expense (834) (897)
Interest income (expense), net 60 (139)
Thereof: Interest income (expense) of operations, net 60 (42)
Thereof: Other interest income (expense), net – (97)