Siemens 2012 Annual Report Download - page 225

D. Consolidated
Financial Statements
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.
 . Consolidated Statements of Income
 . Consolidated Statements of Comprehensive Income
 . Consolidated Statements of Financial Position
 . Consolidated Statements of Cash Flow
 . Consolidated Statements of Changes in Equity
 . Notes to Consolidated Financial Statements
 Segment information
(continuing operations)
   – Basis of presentation
   – Summary of significant accounting
policies
   – Critical accounting estimates
   – Acquisitions, dispositions
and discontinued operations
   – Other operating income
   – Other operating expense
   – Income (loss) from investments
accounted for using the equity
method, net
   – Interest income, interest expense
and other financial income
(expense), net
   – Income taxes
   – Available-for-sale financial assets
   – Trade and other receivables
   – Other current financial assets
   – Inventories
   – Other currrent assets
   – Goodwill
   – Other intangible assets
   – Property, plant and equipment
   – Investments accounted for
using the equity method
   – Other financial assets
   – Other current financial liabilities
   – Other current liabilities
   – Debt
   – Pension plans and
similar commitments
   – Provisions
   – Other liabilities
   – Equity
   – Additional capital disclosures
   – Commitments and contingencies
   – Legal proceedings
   – Additional disclosures
on financial instruments
   – Derivative financial instruments
and hedging activities
   – Financial risk management
   – Share-based payment
   – Personnel costs
   – Earnings per share
   – Segment information
   – Information about geographies
   – Related party transactions
   – Principal accountant fees
and services
   – Corporate governance
   – Subsequent events
   – List of subsidiaries and
associated companies
pursuant to Section 313 para. 2
of the German Commercial Code
 . Supervisory Board and Managing Board
 .. Supervisory Board
 .. Managing Board
D. Consolidated Financial Statements