Siemens 2013 Annual Report Download - page 252
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C.1
Notes and
This document includes supplement
are or may be non-GAAP financial measur
backlog; adjusted or or
ders; book-to-bill ratio; T
(after tax), or ROE (aft
justed), or ROCE (adjus
EBITDA; adjusted EBIT
fects from purchase pr
and adjusted industrial ne
financial measures. These supplement
should not be viewed in isolation as alt
of Siemens’ financial condition, r
flows as presented in accor
Financial Statements. Ot
similarly titled financial measur
ently. Definitions of these supplement
discussion of the most dir
sures, information reg
plemental financial measur
these measures and r
IFRS financial measures ar
lations website at
WWW
al information, see supplement
related discussion in Siemens
Form -F, which can be f
site or via the EDGAR sy
States Securities and Ex
This document contains s
ness and financial per
ments involving Siemens t
statements. These stat
as “expects,” “looks for
“believes,” “seeks,” “estimat
ilar meaning. We may also mak
in other reports, in pr
shareholders and in pr
The Consolidated Financial Statements
are prepared in accordance with Inter-
national Financial Reporting Standards
(IFRS) as adopted by the European
Union (EU), the supplementary re quire-
ments of German law pursuant to Sec-
tion 315a (1) of the German Commercial
Code and full IFRS as issued by the
International Accounting Standards
Board (IASB). They give a true and fair
view of the net assets, financial position
and results of operations of the group
in accordance with these requirements.
WWW.SIEMENS.COM/AR/CONSOLIDATED- FINANCIAL-STATEMENTS