Siemens 2010 Annual Report Download - page 299

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

In fiscal years  and , Corporate items and pensions in
the column Profit includes €(,) and €(,) related to
Corporate items, as well as €() and €() related to Pen-
sions, respectively. In fiscal , Corporate items include
higher personnel-related expenses, including expenses of €
related to special remuneration for non-management employ-
ees. Once allocation of the remuneration is determined in the
first quarter of fiscal , the expenses will be allocated pri-
marily to the Sectors in fiscal . Fiscal  Corporate items
also include € gains, net of related costs, from Siemens’ di-
rectors and officers insurance and from settlement agreements
with former Managing and Supervisory Board members in
conjunction with compliance matters as well as € gains re-
lated to the agreed recovery of funds frozen by authorities. For
further information see Note . Fiscal  Corporate items
also include carve out costs related to Siemens IT Solutions
and Services.
Corporate items in fiscal , comprise net expenses of
€(), due to the SG&A restructuring program and other on-
going personnel-related restructuring measures, see Note . In
fiscal , Corporate items also include fees amounting to
€() for outside advisors engaged by the Company in connec-
tion with investigations into alleged violations of anti-corrup-
tion laws and related matters as well as remediation activities.
Pensions in fiscal  includes €() related to our manda-
tory membership in the German pension insurance association
Pensionssicherungsverein (PSV). Increased insurance costs are
primarily caused by a large number of insolvencies of other
PSV members.
The following table reconciles Free cash flow, Additions to in-
tangible assets and property, plant and equipment and Amor-
tization, depreciation and impairments as disclosed in Seg-
ment Information to the corresponding consolidated amount
for the Company.
Free cash flow
(I) = (II) – (III)
Year ended September ,
Net cash provided by
(used in) operating
activities (II)
Year ended September ,
Additions to intangible
assets and property,
plant and equipment (III)
Year ended September ,
Amortization,
depreciation
and impairments
Year ended September ,
       
Segment Information –
based on continuing operations 7,111 3,786 9,447 6,246 (2,336) (2,460) 2,973 2,839
Discontinued Operations (98) (145) (98) (145) – – – –
Goodwill Impairment – – – – – – 1,145 32
Siemens Consolidated
Statements of Cash Flow 7,013 3,641 9,349 6,101 (2,336) (2,460) 4,118 2,871
Additional Segment information
For the years ended September ,  and , Profit of SFS
includes interest income of € and €, respectively and
interest expense of € and €, respectively.