SUPPLEMENTAL DATA
  Exhibit 99(l)
SIEMENS
ADDITIONAL INFORMATION (II) (unaudited)
Reconciliation from Profit / Income before income taxes to EBITDA (adjusted)
For the three months ended March 31, 2007
(in millions of €)
                                                         
            Income (loss)                           Depreciation    
            from investments                           and impairments    
            accounted for                           of property, plant    
            using the equity   Financial income   EBIT           and equipment   EBITDA
    Profit(1)   method, net(2)   (expense), net(3)   (adjusted)(4)   Amortization(5)   and goodwill(6)   (adjusted)
    2ndquarter 2007   2ndquarter 2007   2ndquarter 2007   2ndquarter 2007   2ndquarter 2007   2ndquarter 2007   2ndquarter 2007
Sectors and Divisions
                                                        
Industry Sector
     904       6       —       898       55       162       1,115  
Industry Automation
     291       —       —       291       6       20       317  
Drive Technologies
     223       2       —       221       12       30       263  
Building Technologies
     112       —       (1 )     113       16       28       157  
OSRAM
     125       1       1       123       8       54       185  
Industry Solutions
     77       3       1       73       10       15       98  
Mobility
     76       1       (1 )     76       1       15       92  
Energy Sector
     478       (16 )     1       493       21       59       573  
Fossil Power Generation
     260       (22 )     (1 )     283       9       21       313  
Renewable Energy
     39       (1 )     —       40       2       4       46  
Oil & Gas
     35       —       (1 )     36       8       14       58  
Power Transmission
     71       5       3       63       (1 )     12       74  
Power Distribution
     71       1       (1 )     71       3       7       81  
Healthcare Sector
     332       36       12       284       67       61       412  
Imaging & IT
     226       —       3       223       28       24       275  
Workflow & Solutions
     31       —       —       31       2       6       39  
Diagnostics
     42       2       11       29       24       31       84  
 
                                                        
Total Sectors
     1,714       26       13       1,675       143       282       2,100  
 
                                                        
Strategic Equity Investments (SEI)
     99       99       —       —       —       —       —  
Cross-Sector Businesses
                                                        
Siemens IT Solutions and Services
     80       2       1       77       14       57       148  
Siemens Financial Services (SFS)
     137       16       111       10       1       62       73  
Reconciliation to consolidated financial statements
                                                        
Other Operations
     (112 )     3       (11 )     (104 )     11       67       (26 )
Siemens Real Estate (SRE)
     42       10       (29 )     61       —       37       98  
Corporate items and pensions
     (166 )     30       55       (251 )     21       (11 )     (241 )
Eliminations, Corporate Treasury and other reconciling items
     (113 )     (2 )     (110 )     (1 )     —       (13 )     (14 )
 
                                                        
Siemens
     1,681       184       30       1,467       190       481       2,138  
 
                                                        
 
(1)   Profit of the Sectors and Divisions as well as of SEI, Siemens IT Solutions and Services and Other Operations is earnings before financing interest, certain pension costs and income taxes, whereas certain other items not considered performance indicative by Management may be excluded. Profit of SFS and SRE is Income before income taxes.
 
(2)   Includes impairment of investments accounted for using the equity method.
 
(3)   Includes impairment of non-current available-for-sale financial assets.
 
(4)   Adjusted EBIT is Income from continuing operations before income taxes less Financial income (expense), net and Income (loss) from investments accounted for using the equity method, net.
 
(5)   Amortization and impairments of intangible assets other than goodwill.
 
(6)   Includes impairments of goodwill of €52.