Siemens 2013 Annual Report Download - page 270

92 A. To our Shareholders 117 B. Corporate Governance 155 C. Combined Management Report
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affect the Company. The adoption of IAS R did not result in
significant effects on line items Total comprehensive income
as well as Total equity.
The following tables present the impacts of the changes in
accounting policy. Impacts to the opening balance as of Octo-
ber ,  as well as impacts to the prior period presented are:
Consolidated Statements of Financial Position
September ,  As of October , 
(in millions of €) pre-adjustment adjustment post-adjustment pre-adjustment adjustment post-adjustment
Total assets 108,282 (31) 108,251 104,243 (33) 104,210
thereof Deferred tax assets 3,777 (29) 3,748 3,206 (31) 3,175
Total liabilities 76,980 (153) 76,827 72,087 (149) 71,938
thereof Post-employment benefits 9,926 (125) 9,801 7,307 (120) 7,188
Total equity 31,302 122 31,424 32,156 116 32,271
thereof Retained earnings 22,756 122 22,877 25,881 116 25,996
Consolidated Statement of Income
Year ended September ,  Year ended September , 
(in millions of €; per share amounts in €) pre-adjustment adjustment post-adjustment pre-adjustment adjustment post-adjustment
Income from continuing operations
before income taxes 7,002 (366) 6,636 9,248 (485) 8,763
thereof Interest income 2,240 (1,301) 939 2,207 (1,362) 845
thereof Interest expenses (1,727) 967 (760) (1,715) 929 (786)
Income tax expenses (2,068) 74 (1,994) (2,225) 88 (2,137)
Income from continuing operations 4,934 (292) 4,642 7,023 (397) 6,625
Net income 4,590 (307) 4,282 6,321 (422) 5,899
Basic earnings per share
Income from continuing operations 5.48 (0.33) 5.15 7.83 (0.46) 7.37
Net income 5.09 (0.35) 4.74 7.04 (0.48) 6.55
Diluted earnings per share
Income from continuing operations 5.43 (0.33) 5.10 7.74 (0.45) 7.29
Net income 5.04 (0.35) 4.69 6.96 (0.48) 6.48
If the Company had not applied IAS R as of October , ,
line items Interest income and Interest expenses recognized
in the Consolidated Statement of Income for fiscal  would
have increased by €, million and € million, respec-
tively, based on the expected return on plan assets as applied
for the fiscal year ended September , . Correspondingly,
line item Remeasurements of defined benefit plans recognized
in the Consolidated Statement of Comprehensive Income
would have decreased by € million net of tax in fiscal .
Consolidated Statement of Comprehensive Income
Year ended September ,  Year ended September , 
(in millions of €) pre-adjustment adjustment post-adjustment pre-adjustment adjustment post-adjustment
Net income 4,590 (307) 4,282 6,321 (422) 5,899
Items that will not be reclassified to profit or loss
Remeasurements of defined benefit plans (2,101) 314 (1,787) (65) 412 347
Other comprehensive income,
net of income taxes (974) 314 (661) (116) 412 296
Total comprehensive income 3,615 6 3,622 6,205 (10) 6,195