Consolidated Financial Statements Fiscal year 2023 2022 Revenue 31,119 28,997 Income (loss) from continuing operations, net of income taxes (4,813) (833) Other comprehensive income, net of income taxes (244) 622 Total comprehensive income (loss), net of income taxes (5,057) (211) attributable to shareholders of Siemens Energy AG (5,075) (2) attributable to Siemens (1,605) (1) As of September 30, 2023, and 2022, the carrying amount of all individually not material associates amounts to €901 million and €943 million, respectively. As of September 30, 2023, and 2022, the carrying amount of all individually not material joint ventures amounts to €334 million and €350 million, respectively. The aggregate amount of the Siemens’ share in the following line items of these associates and joint ventures is presented below: Associates Joint ventures Sep 30, Sep 30, Sep 30, Sep 30, (in millions of €) 2023 2022 2023 2022 Income (loss) from continuing operations 95 20 86 99 Other comprehensive income (21) 132 (14) 193 Total comprehensive income 73 152 72 292 Subsidiary with material non-controlling interests Summarized consolidated financial information, in accordance with IFRS and before intercompany eliminations, is presented below. Siemens Healthineers AG registered in Munich, Germany (in millions of €) Sep 30, 2023 Sep 30, 2022 Ownership interests held by non-controlling interests 24% 25% Accumulated non-controlling interests 4,341 4,887 Current assets 14,136 13,379 Non-current assets 32,548 35,677 Current liabilities 13,440 12,024 Non-current liabilities 15,110 17,180 Fiscal year 2023 2022 Net income attributable to non-controlling interests 372 514 Dividends paid to non-controlling interests 273 251 Revenue 21,680 21,714 Income (loss) from continuing operations, net of income taxes 1,525 2,054 Other comprehensive income, net of income taxes 1,989 2,881 Total comprehensive income, net of income taxes (464) 4,935 Total cash flows 361 (8) NOTE 5 Other operating income Other operating income in fiscal 2023 and 2022, mainly includes gains from disposals of businesses of €232 million and €1,884 million, respectively, (thereof in fiscal 2022: mail and parcel-handling business of Siemens Logistics GmbH €1,084 million and Yunex Traffic €738 million) gains from sales of property, plant and equipment of €174 million and €125 million, respectively, as well as insurance related income in both years. NOTE 6 Other operating expenses Other operating expenses in fiscal 2023, and 2022, include losses on the sale of property, plant and equipment as well as effects from insurance, personnel, legal and regulatory matters. 13