Siemens 2009 Annual Report Download - page 211
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Managing Board statements, Independent auditors’ report, Additional information
Notes to Consolidated Financial Statements
Consolidated Statements of Income
and Expense Recognized in Equity
For the fi scal years ended September 30, 2009 and 2008
Fiscal years ended September ,
(in millions of €) Note
Net income (loss) 2,497 5,886
Currency translation differences (506) (313)
Available-for-sale fi nancial assets 72 (122)
Derivative fi nancial instruments / 329 (237)
Actuarial gains and losses on pension plans and similar commitments (1,249) (1,719)
Total income and expense recognized directly in equity, net of tax , (1,354) (2,391)
Total income and expense recognized in equity 1,143 3,495
Attributable to:
Minority interest 203 159
Shareholders of Siemens AG 940 3,336
1 Includes income and (expense) resulting from investments accounted for using the equity method of €71 and €(38) for the fi scal years ended September 30, 2009 and 2008, respectively.
2 Includes minority interest relating to currency translation differences of €(1) and €1 for the fi scal years ended September 30, 2009 and 2008, respectively; as well as minority interests
relating to actuarial gains and losses on pension plans and similar commitments of €(1) and €(3) for the fi scal years ended September 30, 2009 and 2008, respectively.
The accompanying Notes are an integral part of these Consolidated Financial Statements.
B26T002_E