Siemens 2012 Annual Report Download - page 251

135 D. Consolidated Financial Statements 239 E. Additional Information
140 D. Consolidated Statements of Changes in Equity
142 D. Notes to Consolidated Financial Statements
232 D. Supervisory Board and Managing Board
136 D. Consolidated Statements of Income
137 D. Consolidated Statements of Comprehensive Income
138 D. Consolidated Statements of Financial Position
139 D. Consolidated Statements of Cash Flow
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  Other operating income
Year ended September ,
(in millions of €)  
Gains on sales of property,
plant and equipment and intangibles 208 250
Gains on disposals of businesses,
see   627
Other 302 270
516 547
In fiscal  and , item Other includes income in connec-
tion with legal and regulatory matters.
  Other operating expense
Year ended September ,
(in millions of €)  
Losses on disposals of businesses,
see     (39) (30)
Losses on sales of property,
plant and equipment and intangibles (28) (38)
Other (209) (306)
(276) (374)
Line item Other in fiscal  and  includes charges related
to legal matters.
  Income (loss) from investments
accounted for using the equity method,
net
Year ended September ,
(in millions of €)  
Share of profit (loss), net (367) 79
Gains (losses) on sales, net 109 139
Impairment (12) (9)
Reversals of impairment 42
(266) 210
Item Share of profit (loss), net includes Siemens’ share in
NSN’s fiscal  and  earnings of €() million and
€() million, respectively, Siemens’ share in EN’s fiscal 
and  earnings of €() million and €() million, respec-
tively, Siemens’ share in BSH Bosch und Siemens Hausgeräte
GmbH (BSH) as well as our share in KMW sold in January ;
the two latter totaling € million and € million in fiscal
 and , respectively. The fiscal  earnings of NSN are
impacted by restructuring charges at NSN.
Item Gains (losses) on sales, net, in fiscal , include €
million gain on the partial sale of interests in Bangalore Inter-
national Airport Limited.
  Interest income, interest expense
and other financial income (expense), net
Year ended September ,
(in millions of €)  
Pension related interest income 1,309 1,364
Interest income, other than pension 925 835
Interest income 2,234 2,200
Pension related interest expense (1,277) (1,223)
Interest expense, other than pension (450) (493)
Interest expense (1,728) (1,716)
Income (expense) from available-for-sale
financial assets, net 103 854
Miscellaneous financial income (expense), net (108) (204)
Other financial income (expense), net (5) 649
Total amounts of item Interest income and (expense), other
than pension, were as follows:
Year ended September ,
(in millions of €)  
Interest income, other than pension 925 835
Interest (expense), other than pension (450) (493)
Interest income (expense), net,
other than pension 475 342
Thereof: Interest income
(expense) of Operations, net 4(34)
Thereof: Other interest income
(expense), net 471 376