Siemens 2011 Annual Report Download - page 253

D
D. Consolidated
Financial Statements
154 D.1 Consolidated Statements
of Income
155 D.2 Consolidated Statements
of Comprehensive Income
156 D.3 Consolidated Statements
of Financial Position
157 D.4 Consolidated Statements
of Cash Flow
158 D.5 Consolidated Statements
of Changes in Equity
160 D.6 Notes to Consolidated
Financial Statements
160  Segment information
(continuing operations)
162 1 – Basis of presentation
162 2 – Summary of significant
accounting policies
173 3 – Critical accounting estimates
175 4 – Acquisitions, dispositions and
discontinued operations
181 5 – Restructuring expense
181 6 – Other operating income
182 7 – Other operating expense
182 8 – Income (loss) from investments
accounted for using the equity
method, net
183 9 – Interest income, interest expense and
other financial income (expense), net
184 10 – Income taxes
186 11 – Available-for-sale financial assets
187 12 – Trade and other receivables
188 13 – Other current financial assets
189 14 – Inventories
189 15 – Other currrent assets
189 16 – Goodwill
192 17 – Other intangible assets
193 18 – Property, plant and equipment
194 19 – Investments accounted for using
the equity method
195 20 – Other financial assets
196 21 – Other current financial liabilities
196 22 – Other current liabilities
196 23 – Debt
199 24 – Pension plans and
similar commitments
210 25 – Provisions
212 26 – Other liabilities
212 27 – Equity
215 28 – Additional capital disclosures
216 29 – Commitments and contingencies
218 30 – Legal proceedings
225 31 – Additional disclosures on financial
instruments
228 32 – Derivative financial instruments
and hedging activities
232 33 – Financial risk management
237 34 – Share-based payment
241 35 – Personnel costs
242 36 – Earnings per share
242 37 – Segment information
247 38 – Information about geographies
247 39 – Related party transactions
249 40 – Principal accountant fees
and services
251 41 – Corporate Governance
251 42 – Subsequent events
252 43 – List of subsidiaries and associated
companies pursuant to Section 
German Commercial Code (HGB)
266 D.7 Supervisory Board
and Managing Board
266 D.7.1 Supervisory Board
270 D.7.2 Managing Board
Due to rounding, numbers presented throughout these Consolidated Financial Statements may not add up precisely
to the totals provided and percentages may not precisely reflect the absolute figures.