SUPPLEMENTAL DATA
  Exhibit 99(m)
SIEMENS
ADDITIONAL INFORMATION (II) (unaudited)
Reconciliation from Profit / Income before income taxes to EBITDA (adjusted)
For the three months ended June 30, 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)
    3rdquarter 2007   3rdquarter 2007   3rdquarter 2007   3rdquarter 2007   3rdquarter 2007   3rdquarter 2007   3rdquarter 2007
Sectors and Divisions
                                                        
Industry Sector
     822       6       (14 )     830       70       158       1,058  
Industry Automation
     244       1       (7 )     250       27       24       301  
Drive Technologies
     246       —       (2 )     248       12       32       292  
Building Technologies
     97       1       —       96       15       18       129  
OSRAM
     116       1       2       113       6       55       174  
Industry Solutions
     81       3       (3 )     81       7       15       103  
Mobility
     38       —       (2 )     40       2       16       58  
Energy Sector
     442       31       3       408       25       62       495  
Fossil Power Generation
     199       23       (1 )     177       5       23       205  
Renewable Energy
     29       2       —       27       2       4       33  
Oil & Gas
     62       —       —       62       6       15       83  
Power Transmission
     85       4       3       78       6       14       98  
Power Distribution
     66       1       3       62       5       6       73  
Healthcare Sector
     307       10       10       287       52       61       400  
Imaging & IT
     223       1       3       219       40       26       285  
Workflow & Solutions
     40       —       4       36       1       5       42  
Diagnostics
     52       1       2       49       23       29       101  
 
                                                        
Total Sectors
     1,571       47       (1 )     1,525       147       281       1,953  
 
                                                        
Strategic Equity Investments (SEI)
     (301 )     (301 )     —       —       —       —       —  
Cross-Sector Businesses
                                                        
Siemens IT Solutions and Services
     66       7       4       55       14       51       120  
Siemens Financial Services (SFS)
     57       12       44       1       2       64       67  
Reconciliation to consolidated financial statements
                                                        
Other Operations
     (56 )     1       (11 )     (46 )     11       24       (11 )
Siemens Real Estate (SRE)
     69       (1 )     (17 )     87       —       37       124  
Corporate items and pensions
     (367 )     12       48       (427 )     (16 )     26       (417 )
Eliminations, Corporate Treasury and other reconciling items
     (97 )     1       (99 )     1       —       (15 )     (14 )
 
                                                        
Siemens
     942       (222 )     (32 )     1,196       158       468       1,822  
 
                                                        
 
(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 €8.