Consolidated Financial Statements 5. Consolidated Statements of Changes in Equity Issued Capital Retained Currency Equity Derivative Treasury Total equity Non Total capital reserve earnings translation instruments financial shares attributable controlling equity differences instruments at cost to share- interests holders of Siemens AG (in millions of €) Balance as of October 1, 2021 2,550 7,040 39,607 (40) (13) (179) (4,804) 44,160 4,831 48,991 Net income > > 3,723 > > > > 3,723 669 4,392 Other comprehensive income, net of income taxes > > (562) 6,346 1 45 > 5,830 781 6,611 Dividends > > (3,215) > > > > (3,215) (354) (3,569) Share-based payment > 83 (69) > > > > 14 > 14 Purchase of treasury shares > > > > > > (1,588) (1,588) > (1,588) Re-issuance of treasury shares > 45 > > > > 444 490 > 490 Disposal of equity instruments > > (41) > > > > (41) > (41) Transactions with non-controlling interests > 6 (153) > > > > (146) (19) (166) Other changes in equity > > (331) > > > > (331) 3 (328) Balance as of September 30, 2022 2,550 7,174 38,959 6,306 (12) (134) (5,948) 48,895 5,910 54,805 Balance as of October 1, 2022 2,550 7,174 38,959 6,306 (12) (134) (5,948) 48,895 5,910 54,805 Net income − − 7,949 − − − − 7,949 579 8,529 Other comprehensive income, net of income taxes − − (100) (3,881) (41) 45 − (3,977) (589) (4,566) Dividends − − (3,362) − − − − (3,362) (400) (3,762) Share-based payment − 176 (46) − − − − 130 − 130 Purchase of treasury shares − − − − − − (884) (884) − (884) Re-issuance of treasury shares − 57 − − − − 445 502 − 502 Cancellation of treasury shares (150) − (5,061) − − − 5,211 − − − Disposal of equity instruments − − 14 − − − − 14 − 14 Changes in equity resulting from major portfolio transactions − − (1,553) − − − − (1,553) − (1,553) Other transactions with non-controlling interests − 3 71 − − − − 75 (267) (193) Other changes in equity − − 3 − − − − 3 37 41 Balance as of September 30, 2023 2,400 7,411 36,874 2,425 (53) (89) (1,177) 47,791 5,270 53,060 6
Siemens Report FY2023 Page 51 Page 53