Siemens 2014 Annual Report Download - page 309

247 D. Consolidated Financial Statements 337 E. Additional Information
248 D. Consolidated Statements of Income
249 D. Consolidated Statements of Comprehensive Income
250 D. Consolidated Statements of Financial Position
251 D. Consolidated Statements of Cash Flows
252 D. Consolidated Statements of Changes in Equity
254 D. Notes to Consolidated Financial Statements
330 D. Supervisory Board and Managing Board

In fiscal  and , . million and . million jubilee
shares were granted; . million and . million were trans-
ferred, . million and . million forfeited, resulting in an
outstanding balance of . million and . million jubilee
shares as of September ,  and . Considering bio-
metrical factors as of September ,  and , . million
and . million jubilee shares were expected to vest.
NOTE  Personnel costs
Year ended September ,
(in millions of €)  
Wages and salaries 20,142 20,988
Statutory social welfare contributions and
expenses for optional support payments 3,220 3,228
Expenses relating to post-employment benefits 1,044 1,114
24,406 25,330
Item Expenses relating to post-employment benefits includes
service costs for the period. Interest from post-employment
benefits is included in line items interest income (expenses).
Wages and salaries, statutory social welfare contributions
and expenses for optional support payments as well as ex-
penses relating to post-employment benefits for continuing
and discontinued operations amounts to € , million and
€ , million in fiscal  and , respectively.
The average number of employees in fiscal years  and 
was . thousand and . thousand, respectively (based
on continuing operations). Part-time employees are included
on a proportionate basis. The employees were engaged in the
following activities:
Year ended September ,
(in thousands)  
Manufacturing and services 213.6 215.0
Sales and marketing 68.6 71.1
Research and development 28.8 28.1
Administration and general services 33.5 34.4
344.4 348.7
The average number of employees in fiscal years  and 
is . thousand and . thousand, respectively (based on
continuing and discontinued operations). Thereof, in fiscal
 and , . and . thousand employees were
engaged in manufacturing and services, . thousand and
. thousand were engaged in sales and marketing, . thou-
sand and . thousand employees were in research and devel-
opment and . thousand and . thousand employees were
in administration and general services, respectively.
NOTE  Earnings per share
Year ended September ,
(shares in thousands; earnings per share in €)  
Income from continuing operations 5,400 4,179
Less: Portion attributable to non-controlling
interest (133) (120)
Income from continuing operations
attributable to shareholders of Siemens AG 5,267 4,059
Weighted average shares outstanding – basic 843,449 843,819
Effect of dilutive share-based payment 8,485 8,433
Weighted average shares outstanding – diluted 851,934 852,252
Basic earnings per share
(from continuing operations) 6.24 4.81
Diluted earnings per share
(from continuing operations) 6.18 4.76
The dilutive earnings per share computation in fiscal  and
 does not contain , thousand shares relating to war-
rants issued with bonds. The inclusion of those shares would
have been antidilutive in the years presented. In the future, the
warrants could potentially dilute basic earnings per share.