Siemens 2010 Annual Report Download - page 237

147 Consolidated Financial Statements
148 Consolidated Statements of Income
149 Consolidated Statements of Comprehensive Income
150 Consolidated Statements of Financial Position
151 Consolidated Statements of Cash Flow
152 Consolidated Statements of Changes in Equity
154 Notes to Consolidated Financial Statements
(in millions of €, except where otherwise stated
and per share amounts)
261 Additional information

 – Interest income, interest expense
and other financial income (expense),
net
Year ended September ,
 
Pension related interest income 1,396 1,303
Interest income, other than pension 765 833
Interest income 2,161 2,136
Pension related interest expense (1,461) (1,530)
Interest expense, other than pension (429) (683)
Interest expense (1,890) (2,213)
Income (expense) from
available-for-sale financial assets, net 44 (12)
Miscellaneous financial income
(expense), net (380) (421)
Other financial income (expense), net (336) (433)
The components of Income (expense) from pension plans
and similar commitments, net were as follows:
Year ended September ,
 
Expected return on plan assets 1,396 1,303
Interest cost (1,461) (1,530)
Income (expense) from pension plans
and similar commitments, net (65) (227)
Total amounts of interest income and (expense), other than
pension, were as follows:
Year ended September ,
 
Interest income, other than pension 765 833
Interest (expense), other than pension (429) (683)
Interest income (expense), net,
other than pension 336 150
Thereof: Interest income
(expense) of Operations, net 19 39
Thereof: Other interest income
(expense), net 317 111
Interest income (expense) of Operations, net includes interest
income and expense primarily related to receivables from cus-
tomers and payables to suppliers, interest on advances from
customers and advanced financing of customer contracts.
Other interest income (expense), net includes all other interest
amounts primarily consisting of interest relating to corporate
debt, and related hedging activities, as well as interest income
on corporate assets.
Interest income (expense) other than pension includes the
following with respect to financial assets (financial liabilities)
not at fair value through profit or loss:
Year ended September ,
 
Total interest income on
financial assets 749 804
Total interest expenses on
financial liabilities (1,002) (994)
1 Relating to hedged positions, herein only the interest expense on hedged items
not at fair value through profit and loss is included, whereas Interest expense,
other than pension also contains the offsetting effect on interest of the hedging
instrument. The difference is due to the disparities of interest rate swap contracts
further explained in footnote 32, Fair value hedges of fixed-rate debt obligations.
The components of Income (expense) from available-for-sale
financial assets, net were as follows:
Year ended September ,
 
Dividends received 24 29
Gains on sales, net 64 16
Impairment (48) (59)
Other 4 2
Income (expense) from
available-for-sale financial assets, net 44 (12)
Gains on sales, net, in fiscal , include € gain from the
sale of UBS Real Estate Kapitalanlagegesellschaft mbH.
Miscellaneous financial income (expense), net, in fiscal 
and , comprises gains (losses) of €() and €() re-
spectively, as a result of the accretion of provisions and the
increase (decrease) in the discount rate, as well as expenses as