Siemens 2010 Annual Report Download - page 249

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

 – Other financial assets
September ,
 
Receivables from finance leases, see Note  3,094 3,147
Loans receivable 3,032 2,949
Derivative financial instruments 2,693 2,089
Trade receivables from sale of goods
and services 531 453
Available-for-sale financial assets 486 391
Other 1,460 1,496
11,296 10,525
Available-for-sale financial assets include interests in other
companies that are recorded at cost or at fair value if reliably
measurable. Regarding Derivative financial instruments see
Note  and Note . Loans receivable primarily relate to long-
term loan transactions of SFS. Loans receivable include a
shareholder loan to NSN granted in fiscal , see Note .
 – Other current financial liabilities
September ,
 
Derivative financial instruments,
see Notes  and  442 454
Accrued interest expense 327 325
Other 632 821
1,401 1,600
 – Other current liabilities
September ,
 
Billings in excess of costs and estimated
earnings on uncompleted contracts and
related advances 12,180 11,031
Other employee related costs 2,265 2,567
Payroll obligations and social security taxes 2,121 1,908
Bonus obligations 1,582 1,046
Accruals for outstanding invoices 987 789
Miscellaneous tax liabilities 657 689
Deferred reservation fees received 77 536
Deferred income 940 594
Other 985 1,151
21,794 20,311
Other employee related costs primarily includes vacation pay-
ments, accrued overtime and service anniversary awards,
severance payments, as well as liabilities related to the
Siemens IT Solutions and Services restructuring and the SG&A
program, see Note .
 – Debt
September ,
 
Short-term
Notes and bonds 2,062 –
Loans from banks 283 261
Other financial indebtedness 22 392
Obligations under finance leases 49 45
Short-term debt and current
maturities of long-term debt 2,416 698
Long-term
Notes and bonds
(maturing until ) 15,238 16,502
Loans from banks
(maturing until ) 1,981 1,910
Other financial indebtedness
(maturing until ) 156 379
Obligations under finance leases 122 149
Long-term debt 17,497 18,940
19,913 19,638