1、 Half-year Financial Report first half of fiscal 2023 Table of contents 3 A.Interim Group Management Report 3 A.1 Results of operations 5 A.2 Net assets and financial position 6 A.3 Outlook 6 A.4 Risks and opportunities 7 B.Half-year Consolidated Financial Statements 7 B.1 Consolidated Statements of
2、 Income 7 B.2 Consolidated Statements of Comprehensive Income 8 B.3 Consolidated Statements of Financial Position 9 B.4 Consolidated Statements of Cash Flows 10 B.5 Consolidated Statements of Changes in Equity 11 B.6 Notes to Half-year Consolidated Financial Statements 15 C.Additional information 15
3、 C.1 Responsibility statement 15 C.2 Review report 16 C.3 Notes and forward-looking statements Introduction Siemens AGs Half-year Financial Report complies with the applicable legal requirements of the German Securities Trading Act(Wertpapierhandelsgesetz WpHG)and comprises condensed Half-year Conso
4、lidated Financial Statements,an Interim Group Management Report and a Responsibility statement in accordance with section 115 WpHG.The Half-year Consolidated Financial Statements are in accordance with IFRS applicable to interim financial reporting as issued by the IASB and as adopted by the EU.This
5、 Half-year Financial Report should be read in conjunction with our Combined Management Report and our Consolidated Financial Statements for fiscal 2022,which include a detailed analysis of our operations and activities as well as explanations of financial measures used.3A.Interim Group Management Re
6、port A.1 Results of operations A.1.1 Orders and revenue by regions Location of customer Orders Revenue First half%Change First half%Change(in millions of)FY 2023 FY 2022 Actual Comp.FY 2023 FY 2022 Actual Comp.Europe,C.I.S.,Africa,Middle East 19,759 23,462(16)%(13)%17,785 16,263 9%12%therein:Germany