Siemens 2014 Annual Report Download - page 247

247
248 D.1 Consolidated Statements
of Income
249 D.2 Consolidated Statements
of Comprehensive Income
250 D.3 Consolidated Statements
of Financial Position
251 D.4 Consolidated Statements
of Cash Flows
252 D.5 Consolidated Statements
of Changes in Equity
254 D.6 Notes to Consolidated
Financial Statements
254 NOTE 1 – Basis of presentation
254 NOTE 2 – Summary of significant
accounting policies
262 NOTE 3 – Critical accounting estimates
264 NOTE 4 – Acquisitions, dispositions and
discontinued operations
267 NOTE 5 – Interests in other entities
268 NOTE 6 – Other operating income
268 NOTE 7 – Other operating expenses
268 NOTE 8 – Interest income, interest
expenses and other financial income
(expenses), net
269 NOTE 9 – Income taxes
271 NOTE 10 – Available-for-sale financial assets
271 NOTE 11 – Trade and other receivables
273 NOTE 12 – Other current financial assets
273 NOTE 13 – Inventories
273 NOTE 14 – Other current assets
274 NOTE 15 – Goodwill
275 NOTE 16 – Other intangible assets
276 NOTE 17 – Property, plant and equipment
278 NOTE 18 – Other financial assets
278 NOTE 19 – Other current financial liabilities
278 NOTE 20 – Other current liabilities
278 NOTE 21 – Debt
281 NOTE 22 – Post-employment benefits
287 NOTE 23 – Provisions
288 NOTE 24 – Other liabilities
289 NOTE 25 – Equity
290 NOTE 26 – Additional capital disclosures
292 NOTE 27 – Commitments and contingencies
293 NOTE 28 – Legal proceedings
296 NOTE 29 – Additional disclosures on
financial instruments
300 NOTE 30 – Derivative financial instruments
and hedging activities
301 NOTE 31 – Financial risk management
306 NOTE 32 – Share-based payment
309 NOTE 33 – Personnel costs
309 NOTE 34 – Earnings per share
310 NOTE 35 – Segment information
314 NOTE 36 – Information about geographies
315 NOTE 37 – Related party transactions
317 NOTE 38 – Principal accountant fees
and services
317 NOTE 39 – Corporate Governance
317 NOTE 40 – Subsequent events
318 NOTE 41 – List of subsidiaries and
associated companies pursuant
to Section 313 para. 2 of the
German Commercial Code
330 D.7 Supervisory Board and
Managing Board
330 D.7.1 Supervisory Board
334 D.7. 2 Managing Board
D. Consolidated Financial Statements
D. Consolidated
Financial Statements