Consolidated Financial Statements Jubilee Share Program For their 25th and 40th service anniversary eligible employees receive jubilee shares. There were 3.14 million and 3.11 million entitlements to jubilee shares outstanding as of September 30, 2023 and 2022, respectively. NOTE 27 Personnel costs Continuing Continuing and operations discontinued operations Fiscal year Fiscal year (in millions of €) 2023 2022 2023 2022 Wages and salaries 24,683 22,659 24,689 22,669 Statutory social welfare contributions and expenses for optional support 3,774 3,442 3,774 3,442 Expenses relating to post-employment benefits 1,031 1,099 1,031 1,099 29,488 27,201 29,494 27,211 In fiscal 2023 and 2022, severance charges for continuing operations amount to €430 million and €272 million, thereof at Siemens Healthineers €167 million and €71 million, respectively, and at Digital Industries €109 million and €64 million, respectively. Employees were engaged in (averages; based on headcount): Continuing Continuing and operations discontinued operations Fiscal year Fiscal year (in thousands) 2023 2022 2023 2022 Manufacturing and services 183 179 183 179 Sales and marketing 57 56 57 56 Research and development 50 47 50 47 Administration and general services 26 26 27 26 316 308 316 308 NOTE 28 Earnings per share Fiscal year (shares in thousands; earnings per share in €) 2023 2022 Income from continuing operations 8,514 4,413 Less: Portion attributable to non-controlling interest 579 669 Income from continuing operations attributable to shareholders of Siemens AG 7,935 3,744 Less: Dilutive effect from share based payment resulting from Siemens Healthineers (4) (7) Income from continuing operations attributable to shareholders of Siemens AG to determine dilutive earnings per share 7,930 3,737 Weighted average shares outstanding - basic 791,538 801,338 Effect of dilutive share-based payment 9,803 8,342 Weighted average shares outstanding - diluted 801,342 809,680 Basic earnings per share (from continuing operations) 10.02 4.67 Diluted earnings per share (from continuing operations) 9.90 4.62 37