Consolidated Financial Statements 3. Consolidated Statements of Financial Position Sep 30, Sep 30, (in millions of €) Note 2023 2022 Assets Cash and cash equivalents 10,084 10,465 Trade and other receivables 8 17,405 16,701 Other current financial assets 9 10,605 9,696 Contract assets 10 7,581 7,559 Inventories 11 11,548 10,626 Current income tax assets 1,363 1,432 Other current assets 11 1,955 1,935 Assets classified as held for disposal 99 413 Total current assets 60,639 58,829 Goodwill 3, 12 32,224 33,861 Other intangible assets 3, 13 10,641 12,196 Property, plant and equipment 13 11,938 11,733 Investments accounted for using the equity method 4 3,014 4,955 Other financial assets 14, 23 22,855 25,903 Deferred tax assets 7 2,231 2,459 Other assets 1,523 1,565 Total non-current assets 84,428 92,673 Total assets 145,067 151,502 Liabilities and equity Short-term debt and current maturities of long-term debt 16 7,483 6,658 Trade payables 10,130 10,317 Other current financial liabilities 1,601 1,616 Contract liabilities 10 12,571 12,049 Current provisions 18 2,320 2,156 Current income tax liabilities 2,566 2,381 Other current liabilities 15 8,182 7,448 Liabilities associated with assets classified as held for disposal 50 61 Total current liabilities 44,901 42,686 Long-term debt 16 39,113 43,978 Provisions for pensions and similar obligations 17 1,426 2,275 Deferred tax liabilities 7 1,655 2,381 Provisions 18 1,794 1,857 Other financial liabilities 1,453 1,867 Other liabilities 1,666 1,654 Total non-current liabilities 47,106 54,011 Total liabilities 92,007 96,697 Equity 4, 19 Issued capital 2,400 2,550 Capital reserve 7,411 7,174 Retained earnings 36,874 38,959 Other components of equity 2,282 6,159 Treasury shares, at cost (1,177) (5,948) Total equity attributable to shareholders of Siemens AG 47,791 48,895 Non-controlling interests 5,270 5,910 Total equity 53,060 54,805 Total liabilities and equity 145,067 151,502 4