Siemens 2013 Annual Report Download - page 253

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254 D.1 Consolidated Statements
of Income
255 D.2 Consolidated Statements
of Comprehensive Income
256 D.3 Consolidated Statements
of Financial Position
257 D.4 Consolidated Statements
of Cash Flows
258 D.5 Consolidated Statements
of Changes in Equity
260 D.6 Notes to Consolidated
Financial Statements
260 Segment information
(continuing operations)
262 NOTE 1 – Basis of presentation
262 NOTE 2 – Summary of significant
accounting policies
271 NOTE 3 – Critical accounting estimates
273 NOTE 4 – Acquisitions, dispositions and
discontinued operations
278 NOTE 5 – Other operating income
278 NOTE 6 – Other operating expenses
279 NOTE 7 – Income (loss) from investments
accounted for using the equity
method, net
279 NOTE 8 – Interest income, interest
expenses and other financial
income (expenses), net
280 NOTE 9 – Income taxes
282 NOTE 10 – Available-for-sale financial assets
283 NOTE 11 – Trade and other receivables
284 NOTE 12 – Other current financial assets
284 NOTE 13 – Inventories
284 NOTE 14 – Other current assets
Consolidated
Financial Statements 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.
285 NOTE 15 – Goodwill
286 NOTE 16 – Other intangible assets
287 NOTE 17 – Property, plant and equipment
289 NOTE 18 – Investments accounted for
using the equity method
289 NOTE 19 – Other financial assets
290 NOTE 20 – Other current financial liabilities
290 NOTE 21 – Other current liabilities
290 NOTE 22 – Debt
293 NOTE 23 – Post-employment benefits
299 NOTE 24 – Provisions
301 NOTE 25 – Other liabilities
301 NOTE 26 – Equity
303 NOTE 27 – Additional capital disclosures
305 NOTE 28 – Commitments and contingencies
306 NOTE 29 – Legal proceedings
313 NOTE 30 – Additional disclosures on financial
instruments
316 NOTE 31 – Derivative financial instruments
and hedging activities
318 NOTE 32 – Financial risk management
323 NOTE 33 – Share-based payment
326 NOTE 34 – Personnel costs
326 NOTE 35 – Earnings per share
327 NOTE 36 – Segment information
330 NOTE 37 – Information about geographies
330 NOTE 38 – Related party transactions
332 NOTE 39 – Principal accountant fees
and services
334 NOTE 40 – Corporate Governance
334 NOTE 41 – Subsequent events
335 NOTE 42 – List of subsidiaries and
associated companies pursuant
to Section 313 para. 2 of the
German Commercial Code
348 D.7 Supervisory Board and
Managing Board
348 D.7.1 Supervisory Board
352 D.7.2 Managing Board
D. Consolidated Financial Statements