Exhibit 8.1

LIST OF SUBSIDIARIES AND ASSOCIATED COMPANIES

pursuant to Section 313 para. 2 of the German Commercial Code



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|September 30, 2012                                                                     
|Subsidiaries                                                                           
|                                                                                       
|Germany (133 companies)                                                                
|Airport Munich Logistics and Services GmbH, Hallbergmoos                               
|Alpha Verteilertechnik GmbH, Cham                                                      
|Anlagen- und Rohrleitungsbau Ratingen GmbH, Ratingen                                   
|AS AUDIO-SERVICE Gesellschaft mit beschränkter Haftung, Herford                        
|Atecs Mannesmann GmbH, Erlangen                                                        
|Atecs Mannesmann Unterstützungskasse GmbH, Mülheim a. d. Ruhr                          
|Berliner Vermögensverwaltung GmbH, Berlin                                              
|BWI Services GmbH, Meckenheim                                                          
|CAPTA Grundstücksgesellschaft mbH & Co. KG, Grünwald                                   
|CAPTA Grundstücks-Verwaltungsgesellschaft mbH, Grünwald                                
|DA Creative GmbH, Munich                                                               
|Dade Behring Beteiligungs GmbH, Eschborn                                               
|Dade Behring Grundstücks GmbH, Marburg                                                 
|DPC Holding GmbH, Eschborn                                                             
|EDIUSS Umsatzsteuersammelrechnungen und Signaturen GmbH & Co. KG, Munich              
|EDIUSS Verwaltungsgesellschaft mbH, Munich                                            
|ELIN Energietechnik GmbH, Berlin
evosoft GmbH, Nuremberg                               
|FACTA Grundstücks-Entwicklungs- und Verwaltungsgesellschaft mbH, Munich                
|FACTA Grundstücks-Entwicklungsgesellschaft mbH & Co. KG, Munich                        
|HanseCom Gesellschaft für Informations- und Kommunikationsdienstleistungen mbH, Hamburg
|HSP Hochspannungsgeräte GmbH, Troisdorf                                                
|IBS Aktiengesellschaft excellence, collaboration, manufacturing, Höhr-Grenzhausen      
|IBS Business Consulting GmbH, Höhr-Grenzhausen                                         
|IBS SINIC GmbH, Neu-Anspach                                                            
|ILLIT Grundstücks-Verwaltungsgesellschaft mbH & Co. KG i.L., Grünwald                  
|ILLIT Grundstücksverwaltungs-Management GmbH, Grünwald                                 
|Immosuisse GmbH Immobilien Management i.L., Berlin                                     
|IPGD Grundstücksverwaltungs-Gesellschaft mbH, Munich                                   
|Jawa Power Holding GmbH, Erlangen                                                      
|KompTime GmbH, Munich                                                                  
|Kyros A AG, Munich                                                                     
|Lincas Electro Vertriebsgesellschaft mbH, Hamburg                                      
|LINCAS Export Services GmbH, Hamburg                                                   
|Mannesmann Demag Krauss-Maffei GmbH, Munich                                            
|Mechanik Center Erlangen GmbH, Erlangen
messMa GmbH, Irxleben                          
|OPTIO Grundstücks-Vermietungsgesellschaft mbH & Co. Objekt Tübingen KG, Grünwald       
|OSRAM AG, Munich                                                                       
|OSRAM Beteiligungen GmbH, Munich                                                       
|OSRAM Opto Semiconductors GmbH, Regensburg                                             
|Partikeltherapiezentrum Kiel Holding GmbH, Erlangen                                    
|PETscape GmbH, Erlangen                                                                
|Projektbau-Arena-Berlin GmbH, Munich                                                   
|R & S Restaurant Services GmbH, Munich                                                 
|Radium Lampenwerk Gesellschaft mbH, Wipperfürth                                        
|REMECH Systemtechnik GmbH, Kamsdorf                                                    
|RHG Vermögensverwaltung GmbH, Berlin                                                   



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|September 30, 2012                                                                
|RISICOM Rückversicherung AG, Grünwald                                             
|RITOS GmbH, Mömbris                                                               
|RuggedCom Deutschland GmbH, Leinfelden-Echterdingen                               
|Siemens Audiologische Technik GmbH, Erlangen                                      
|Siemens Bank GmbH, Munich                                                         
|Siemens Beteiligungen Inland GmbH, Munich                                         
|Siemens Beteiligungen Management GmbH, Grünwald                                   
|Siemens Beteiligungen USA GmbH, Munich                                            
|Siemens Beteiligungsverwaltung GmbH & Co. OHG, Grünwald                           
|Siemens Building Technologies Holding GmbH, Grünwald                              
|Siemens Energy Automation GmbH, Erlangen                                          
|Siemens Finance & Leasing GmbH, Munich                                            
|Siemens Financial Services GmbH, Munich                                           
|Siemens Fuel Gasification Technology GmbH & Co. KG, Freiberg                      
|Siemens Fuel Gasification Technology Verwaltungs GmbH, Freiberg                   
|Siemens Global Innovation Partners Management GmbH, Munich                        
|Siemens Grundstücksmanagementgesellschaft mbH & Co. OHG, Grünwald                 
|Siemens Gusstechnik GmbH, Chemnitz                                                
|Siemens Healthcare Diagnostics GmbH, Eschborn                                     
|Siemens Healthcare Diagnostics Holding GmbH, Eschborn                             
|Siemens Healthcare Diagnostics Products GmbH, Marburg                             
|Siemens Immobilien Chemnitz-Voerde GmbH, Grünwald                                 
|Siemens Industriegetriebe GmbH, Penig                                             
|Siemens Industriepark Karlsruhe GmbH & Co. KG, Grünwald                           
|Siemens Industry Automation Holding AG, Munich                                    
|Siemens Industry Software GmbH & Co. KG, Cologne                                  
|Siemens Industry Software Management GmbH, Cologne                                
|Siemens Insulation Center GmbH & Co. KG, Zwönitz                                  
|Siemens Insulation Center Verwaltungs-GmbH, Zwönitz                               
|Siemens Kapitalanlagegesellschaft mbH, Munich                                     
|Siemens Medical Solutions Health Services GmbH, Erlangen                          
|Siemens Nixdorf Informationssysteme GmbH, Grünwald                                
|Siemens Power Control GmbH, Langen                                                
|Siemens Private Finance Versicherungs- und Kapitalanlagenvermittlungs-GmbH, Munich
|Siemens Programm- und Systementwicklung GmbH, Hamburg                             
|Siemens Programm- und Systementwicklung GmbH & Co. KG, Hamburg                    
|Siemens Project Ventures GmbH, Erlangen                                           
|Siemens Real Estate GmbH & Co. OHG, Grünwald                                      
|Siemens Real Estate Management GmbH, Grünwald                                     
|Siemens Spezial-Investmentaktiengesellschaft mit TGV, Munich                      
|Siemens Technology Accelerator GmbH, Munich                                       
|Siemens Technopark Berlin GmbH & Co. KG, Berlin                                   
|Siemens Technopark Berlin Verwaltungs GmbH, Berlin                                
|Siemens Technopark Mülheim GmbH & Co. KG, Grünwald                                
|Siemens Technopark Mülheim Verwaltungs GmbH, Grünwald                             
|Siemens Technopark Nürnberg GmbH & Co. KG, Grünwald                               
|Siemens Technopark Nürnberg Verwaltungs GmbH, Grünwald                            
|Siemens Treasury GmbH, Munich                                                     
|Siemens Turbomachinery Equipment GmbH, Frankenthal                                
|Siemens VAI Metals Technologies GmbH, Willstätt-Legelshurst                       
|Siemens Venture Capital GmbH, Munich                                              
|Siemens Wind Power GmbH, Bremen                                                   
|SILLIT Grundstücks-Verwaltungsgesellschaft mbH,
Munich                            



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|September 30, 2012                                                                    
|SIM 16. Grundstücksverwaltungs- und -beteiligungs-GmbH & Co. KG, Munich               
|SIM 2. Grundstücks-GmbH & Co. KG i.L., Munich                                         
|SIMAR Nordost Grundstücks-GmbH, Grünwald                                              
|SIMAR Nordwest Grundstücks-GmbH, Grünwald                                             
|SIMAR Ost Grundstücks-GmbH, Grünwald                                                  
|SIMAR Süd Grundstücks-GmbH, Grünwald                                                  
|SIMAR West Grundstücks-GmbH, Grünwald                                                 
|SIMOS Real Estate GmbH, Munich
sinius GmbH, Munich                                    
|Siteco Auslandsholding GmbH, Traunreut                                                
|Siteco Beleuchtungstechnik GmbH, Traunreut                                            
|Siteco Lighting GmbH, Traunreut                                                       
|SKAG Fonds C1, Munich                                                                 
|SKAG Fonds S7, Munich                                                                 
|SKAG Fonds S8, Munich                                                                 
|SKAG Principals, Munich                                                               
|Steinmüller Engineering GmbH, Gummersbach                                             
|SVM Star Ventures Managementgesellschaft mbH Nr. 3 & Co. Beteiligungs KG Nr. 2, Munich
|SVM Star Ventures Managementgesellschaft mbH Nr. 3 & Co. Beteiligungs KG Nr. 3, Munich
|SVM Star Ventures Managementgesellschaft mbH Nr. 3 & Co. Beteiligungs KG Nr. 4, Munich
|SYKATEC Systeme, Komponenten, Anwendungstechnologie GmbH, Erlangen                    
|TGB Technisches Gemeinschaftsbüro GmbH, Kassel                                        
|TLT-Turbo GmbH, Zweibrücken                                                           
|Traxon Technologies Europe GmbH, Paderborn                                            
|Trench Germany GmbH, Bamberg                                                          
|Turbine Airfoil Coating and Repair GmbH, Berlin                                       
|VIB Verkehrsinformationsagentur Bayern GmbH, Munich                                   
|VMZ Berlin Betreibergesellschaft mbH, Berlin                                          
|VR-LEASING IKANA GmbH & Co. Immobilien KG, Eschborn                                   
|VVK Versicherungsvermittlungs- und Verkehrskontor GmbH, Munich                        
|Weiss Spindeltechnologie GmbH, Schweinfurt                                            
|Winergy AG, Voerde                                                                    
|                                                                                      
|Europe (without Germany) (247 companies)                                              
|ComBuild Kommunikations- & Gebäudetechnologie GmbH, Vienna / Austria                  
|ETM professional control GmbH, Eisenstadt / Austria                                   
|Hochquellstrom-Vertriebs GmbH, Vienna / Austria                                       
|IBS engineering consulting software GmbH, Linz / Austria                              
|ITH icoserve technology for healthcare GmbH, Innsbruck / Austria                      
|KDAG Beteiligungen GmbH, Vienna / Austria                                             
|Landis & Staefa (Österreich) GmbH, Vienna / Austria                                   
|Landis & Staefa GmbH, Vienna / Austria                                                
|Saudi VOEST-ALPINE GmbH, Linz / Austria                                               
|SIELOG Systemlogik GmbH, Vienna / Austria                                             
|Siemens Aktiengesellschaft Österreich, Vienna / Austria                               
|Siemens Convergence Creators GmbH, Eisenstadt / Austria                               
|Siemens Convergence Creators GmbH, Vienna / Austria                                   
|Siemens Convergence Creators Holding GmbH, Vienna / Austria                           
|Siemens Gebäudemanagement & -Services G.m.b.H., Vienna / Austria                      
|Siemens Healthcare Diagnostics GmbH, Vienna / Austria                                 
|Siemens Industry Software GmbH, Linz / Austria                                        
|Siemens Konzernbeteiligungen GmbH, Vienna / Austria                                   
|Siemens Liegenschaftsverwaltung GmbH, Vienna / Austria                                
|Siemens Mitarbeitervorsorgekasse AG, Vienna / Austria                                 
|Siemens Pensionskasse AG, Vienna / Austria                                            
|Siemens Personaldienstleistungen GmbH, Vienna / Austria                               



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|September 30, 2012                                                              
|Siemens Urban Rail Technologies Holding GmbH, Vienna / Austria                  
|Siemens VAI Metals Technologies GmbH, Linz / Austria                            
|Siteco Lighting Austria GmbH, Vienna / Austria                                  
|Siteco Österreich GmbH, Vienna / Austria                                        
|Steiermärkische Medizinarchiv GesmbH, Graz / Austria                            
|Trench Austria GmbH, Leonding / Austria                                         
|VVK Versicherungs-Vermittlungs- und Verkehrs-Kontor GmbH, Vienna / Austria      
|Oktopus S.A./N.V., Brussels / Belgium                                           
|Siemens Healthcare Diagnostics SA, Brussels / Belgium                           
|Siemens Healthcare Diagnostics Services Sprl, Brussels / Belgium                
|Siemens Industry Software NV, Anderlecht / Belgium                              
|Siemens Product Lifecycle Management Software II (BE) BVBA, Anderlecht / Belgium
|Siemens S.A./N.V., Anderlecht / Belgium                                         
|Siteco Lighting Benelux BVBA, Eupen / Belgium                                   
|VRcontext International S.A., Brussels / Belgium                                
|OSRAM d.o.o., Mostar / Bosnia and Herzegovina                                   
|Siemens d.o.o., Banja Luka / Bosnia and Herzegovina                             
|Siemens d.o.o. Sarajevo, Sarajevo / Bosnia and Herzegovina                      
|OSRAM EOOD, Sofia / Bulgaria                                                    
|Security Management Technologies Bulgaria EOOD, Sofia / Bulgaria                
|Siemens EOOD, Sofia / Bulgaria                                                  
|DPC d.o.o.u likvidaciji, Zagreb / Croatia                                      
|Koncar Power Transformers Ltd., Zagreb / Croatia                                
|OSRAM d.o.o., Zagreb / Croatia                                                  
|Siemens d.d., Zagreb / Croatia                                                  
|J. N. Kelly Security Holding Limited, Larnaka / Cyprus                          
|Kintec Cyprus Ltd, Larnaka / Cyprus                                             
|ANF DATA spol. s r.o., Prague / Czech Republic                                  
|OEZ s.r.o., Letohrad / Czech Republic                                           
|OSRAM Ceská republika s.r.o., Bruntál / Czech Republic                          
|Siemens Audiologická Technika s.r.o., Prague / Czech Republic                   
|Siemens Convergence Creators, s.r.o., Prague / Czech Republic                   
|Siemens Electric Machines s.r.o., Drasov / Czech Republic                       
|Siemens Industry Software, s.r.o., Prague / Czech Republic                      
|Siemens, s.r.o., Prague / Czech Republic                                        
|Siteco Lighting, spol. s r.o., Prague / Czech Republic                          
|OSRAM A/S, Taastrup / Denmark                                                   
|Siemens A/S, Ballerup / Denmark                                                 
|Siemens Healthcare Diagnostics ApS, Ballerup / Denmark                          
|Siemens Höreapparater A/S, Copenhagen / Denmark                                 
|Siemens Industry Software A/S, Allerød / Denmark                                
|Siemens Wind Power A/S, Brande / Denmark                                        
|OY OSRAM AB, Espoo / Finland                                                    
|Siemens Healthcare Diagnostics OY, Espoo / Finland                              
|Siemens Osakeyhtiö, Espoo / Finland                                             
|Flender-Graffenstaden SAS, Illkirch-Graffenstaden / France                      
|OSRAM S.A.S.U., Molsheim / France                                               
|PETNET Solutions SAS, Saint-Denis / France                                      
|Siemens Audiologie S.A.S., Saint-Denis / France                                 
|Siemens Financial Services SAS, Saint-Denis / France                            
|Siemens France Holding, Saint-Denis / France                                    
|Siemens Healthcare Diagnostics S.A.S., Saint-Denis / France                     
|Siemens Industry Software SAS, Vélizy-Villacoublay /
France                     



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|September 30, 2012                                                                                         
|Siemens Lease Services SAS, Saint-Denis / France                                                           
|Siemens S.A.S., Saint-Denis / France                                                                       
|Siemens Transmission & Distribution SAS, Grenoble / France                                                 
|Siemens VAI Metals Technologies SAS, Savigneux / France                                                    
|Trench France S.A.S., Saint-Louis / France                                                                 
|Tecnomatix Technologies (Gibraltar) Limited, Gibraltar / Gibraltar                                         
|Broadcastle Bank Limited, Stoke Poges, Buckinghamshire / Great Britain                                     
|Broadcastle Ltd., Stoke Poges, Buckinghamshire / Great Britain                                             
|Electrium Sales Limited, Frimley, Surrey / Great Britain                                                   
|eMeter International Limited, Reading, Berkshire / Great Britain                                           
|GyM Renewables Limited, Frimley, Surrey / Great Britain                                                    
|GyM Renewables ONE Limited, Frimley, Surrey / Great Britain                                                
|Marine Current Turbines Limited, Frimley, Surrey / Great Britain                                           
|OSRAM Ltd., Langley, Berkshire / Great Britain                                                             
|OSRAM UK Pension Scheme Limited, Langley, Berkshire / Great Britain                                        
|Sea Generation (Brough Ness) Limited, Frimley, Surrey / Great Britain                                      
|Sea Generation (Kyle Rhea) Limited, Frimley, Surrey / Great Britain                                        
|Sea Generation (Wales) Ltd., Frimley, Surrey / Great Britain                                               
|Sea Generation Limited, Frimley, Surrey / Great Britain                                                    
|Siemens Financial Services Holdings Ltd., Stoke Poges, Buckinghamshire / Great Britain                     
|Siemens Financial Services Ltd., Stoke Poges, Buckinghamshire / Great Britain                              
|Siemens Healthcare Diagnostics Ltd., Frimley, Surrey / Great Britain                                       
|Siemens Healthcare Diagnostics Manufacturing Ltd, Frimley, Surrey / Great Britain                          
|Siemens Healthcare Diagnostics Products Ltd, Frimley, Surrey / Great Britain                               
|Siemens Hearing Instruments Ltd., Crawley, Sussex / Great Britain                                          
|Siemens Holdings plc, Frimley, Surrey / Great Britain                                                      
|Siemens Industrial Turbomachinery Ltd., Frimley, Surrey / Great Britain                                    
|Siemens Industry Software Limited, Frimley, Surrey / Great Britain                                         
|Siemens plc, Frimley, Surrey / Great Britain                                                               
|Siemens Protection Devices Limited, Frimley, Surrey / Great Britain                                        
|Siemens Real Estate Ltd., Frimley, Surrey / Great Britain                                                  
|Siemens Transmission & Distribution Limited, Frimley, Surrey / Great Britain                               
|Siemens VAI Metals Technologies Limited, Sheffield, South Yorkshire / Great Britain                        
|Siteco Ltd., Stockport / Great Britain                                                                     
|Trench (UK) Ltd., Hebburn, Tyne & Wear / Great Britain                                                     
|Tronic Ltd., Frimley, Surrey / Great Britain                                                               
|VA TECH (UK) Ltd., Frimley, Surrey / Great Britain                                                         
|VA Tech Reyrolle Distribution Ltd., Frimley, Surrey / Great Britain                                        
|VA TECH T & D UK Ltd., Frimley, Surrey / Great Britain                                                     
|VTW Anlagen UK Ltd., Banbury, Oxfordshire / Great Britain                                                  
|Kintec A.E., Athens / Greece                                                                               
|OSRAM A.E., Athens / Greece                                                                                
|Siemens A.E., Elektrotechnische Projekte und Erzeugnisse, Athens / Greece                                  
|Siemens Healthcare Diagnostics ABEE, Athens / Greece                                                       
|evosoft Hungary Szamitastechnikai Kft., Budapest / Hungary                                                 
|Siemens Audiológiai Technika Kereskedelmi és Szolgáltató Korlátolt
Felelösségü Társaság, Budapest / Hungary
|Siemens PSE Program- és Rendszerfejlesztö Kft., Budapest / Hungary                                         
|Siemens Zrt., Budapest / Hungary                                                                           
|Europlex Technologies (Ireland) Limited, Dublin / Ireland                                                  
|iMetrex Technologies Limited, Dublin / Ireland                                                             
|Siemens Healthcare Diagnostics Manufacturing Limited, Swords, Co. Dublin / Ireland                         
|Siemens Limited, Dublin / Ireland                                                                          
|Siemens Medical Solutions Diagnostics Europe Limited, Swords, Co. Dublin /
Ireland                         



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|September 30, 2012                                                             
|HV-Turbo Italia S.r.l., Mornago / Italy                                        
|OSRAM S.p.A.Società Riunite OSRAM Edison Clerici, Milan / Italy               
|Siemens Healthcare Diagnostics S.r.l., Milan / Italy                           
|Siemens Hearing Instruments Italy S.r.l., Milan / Italy                        
|Siemens Industry Software S.r.l, Milan / Italy                                 
|Siemens Renting S.p.A. in Liquidazione, Milan / Italy                          
|Siemens S.p.A., Milan / Italy                                                  
|Siemens Transformers S.p.A., Trento / Italy                                    
|Siemens VAI Metals Technologies S.r.l., Marnate / Italy                        
|Siteco Lighting Systems S.r.I., Milan / Italy                                  
|Trench Italia S.r.l., Savona / Italy                                           
|TurboCare S.p.A., Turin / Italy                                                
|UAB IBS Baltic, Kaunas / Lithuania                                             
|Tecnomatix Technologies SARL, Luxembourg / Luxembourg                          
|TFM International S.A. i.L., Luxembourg / Luxembourg                           
|Siemens d.o.o. Podgorica, Podgorica / Montenegro                               
|NEM Energy B.V., Leiden / Netherlands                                          
|NEM Energy Holding B.V., The Hague / Netherlands                               
|NEM Energy Services B.V., Hengelo / Netherlands                                
|NEM Standard Fasel Manufacturing B.V., Hengelo / Netherlands                   
|NEM Standard Fasel Tools 4 Rent B.V., Hengelo / Netherlands                    
|OSRAM Benelux B.V., Capelle aan den IJssel / Netherlands                       
|Powerspex Instrumentation B.V., Hengelo / Netherlands                          
|Siemens Audiologie Techniek B.V., The Hague / Netherlands                      
|Siemens Diagnostics Holding II B.V., The Hague / Netherlands                   
|Siemens Finance B.V., The Hague / Netherlands                                  
|Siemens Financieringsmaatschappij N.V., The Hague / Netherlands                
|Siemens Gas Turbine Technologies Holding B.V., The Hague / Netherlands         
|Siemens Healthcare Diagnostics B.V., Amersfoort / Netherlands                  
|Siemens Industry Software B.V., s-Hertogenbosch / Netherlands                  
|Siemens International Holding B.V., The Hague / Netherlands                    
|Siemens Medical Solutions Diagnostics Holding I B.V., The Hague / Netherlands  
|Siemens Nederland N.V., The Hague / Netherlands                                
|Siemens Train Technologies Holding B.V., The Hague / Netherlands               
|Standard Fasel B.V. (NEM Standard Fasel Boiler Services), Utrecht / Netherlands
|TurboCare B.V., Hengelo / Netherlands                                          
|Matre Instruments AS, Rubbestadneset / Norway                                  
|OSRAM AS, Lysaker / Norway                                                     
|Poseidon Consulting Services AS, Stavanger / Norway                            
|Siemens AS, Oslo / Norway                                                      
|Siemens Healthcare Diagnostics AS, Oslo / Norway                               
|Siemens Höreapparater AS, Oslo / Norway                                        
|Siteco Belysning AS, Oslo / Norway                                             
|Audio SAT Sp. z o.o., Poznan / Poland                                          
|OSRAM Sp. z o.o., Warsaw / Poland                                              
|Siemens Finance Sp. z o.o., Warsaw / Poland                                    
|Siemens Industry Software Sp. z o.o., Warsaw / Poland                          
|Siemens Sp. z o.o., Warsaw / Poland                                            
|Siteco Lighting Poland Sp. z o.o., Warsaw / Poland                             
|TurboCare Poland Spólka Akcyjna, Lubliniec / Poland                            
|TurboCare Sp. z o.o., Wroclaw / Poland                                         
|OSRAM Empresa de Aparelhagem Eléctrica Lda., Lisbon / Portugal                 
|Siemens Healthcare Diagnostics, Unipessoal Lda., Amadora /
Portugal            



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|September 30, 2012                                                            
|Siemens S.A., Amadora / Portugal                                              
|OSRAM Romania S.R.L., Voluntari / Romania                                     
|SIEMENS (AUSTRIA) PROIECT SPITAL COLTEA SRL, Bucharest / Romania              
|Siemens Program and System Engineering S.R.L., Brasov / Romania               
|Siemens S.R.L., Bucharest / Romania                                           
|SIMEA SIBIU S.R.L., Sibiu / Romania                                           
|OAO OSRAM, Smolensk / Russian Federation                                      
|OOO Legion II, Moscow / Russian Federation                                    
|OOO Legion T2, Moscow / Russian Federation                                    
|OOO Russian Turbo Machinery, Perm / Russian Federation                        
|OOO Siemens, Moscow / Russian Federation                                      
|OOO Siemens Gas Turbine Technologies, Novoe Devyatkino / Russian Federation   
|OOO Siemens High Voltage Products, Ufimsky District / Russian Federation      
|OOO Siemens Train Technologies, Verkhnyaya Pyshma / Russian Federation        
|OOO Siemens Transformers, Voronezh / Russian Federation                       
|OOO Siemens Urban Rail Technologies, Moscow / Russian Federation              
|OOO Siteco, Moscow / Russian Federation                                       
|Siemens Elektroprivod LLC, St. Petersburg / Russian Federation                
|Siemens Finance LLC, Vladivostok / Russian Federation                         
|Siemens Industry Software, OOO, Moscow / Russian Federation                   
|Siemens Research Center Limited Liability Company, Moscow / Russian Federation
|OSRAM d.o.o., Belgrade / Serbia                                               
|Siemens d.o.o. Beograd, Belgrade / Serbia                                     
|OEZ Slovakia, spol. s r.o., Bratislava / Slovakia                             
|OSRAM, a.s., Nové Zámky / Slovakia                                            
|SAT Systémy automatizacnej techniky spol. s.r.o., Bratislava / Slovakia       
|Siemens Program and System Engineering s.r.o., Bratislava / Slovakia          
|Siemens s.r.o., Bratislava / Slovakia                                         
|SIPRIN s.r.o., Bratislava / Slovakia                                          
|Siemens d.o.o., Ljubljana / Slovenia                                          
|Siteco Sistemi d.o.o., Maribor / Slovenia                                     
|Fábrica Electrotécnica Josa, S.A., Barcelona / Spain                          
|OSRAM S.A., Madrid / Spain                                                    
|Petnet Soluciones, S.L., Sociedad Unipersonal, Madrid / Spain                 
|Siemens Fire & Security Products, S.A., Madrid / Spain                        
|Siemens Healthcare Diagnostics S.L., Barcelona / Spain                        
|Siemens Holding S.L., Madrid / Spain                                          
|Siemens Industry Software S.L., Barcelona / Spain                             
|Siemens Renting S.A., Madrid / Spain                                          
|Siemens S.A., Madrid / Spain                                                  
|Siteco Lighting, S.L.U., Madrid / Spain                                       
|Telecomunicación, Electrónica y Conmutación S.A., Madrid / Spain              
|OSRAM AB, Stockholm / Sweden                                                  
|Siemens AB, Upplands Väsby / Sweden                                           
|Siemens Financial Services AB, Stockholm / Sweden                             
|Siemens Healthcare Diagnostics AB, Södertälje / Sweden                        
|Siemens Industrial Turbomachinery AB, Finspong / Sweden                       
|Siemens Industry Software AB, Kista / Sweden                                  
|Dade Behring Diagnostics AG, Düdingen / Switzerland                           
|Huba Control AG, Würenlos / Switzerland                                       
|OSRAM AG, Winterthur / Switzerland                                            
|Siemens Audiologie AG, Adliswil / Switzerland                                 
|Siemens Fuel Gasification Technology Holding AG, Zug /
Switzerland            



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|September 30, 2012                                                                                                   
|Siemens Healthcare Diagnostics AG, Zurich / Switzerland                                                              
|Siemens Industry Software AG, Zurich / Switzerland                                                                   
|Siemens Power Holding AG, Zug / Switzerland                                                                          
|Siemens Schweiz AG, Zurich / Switzerland                                                                             
|Siteco Schweiz AG, Bern / Switzerland                                                                                
|Stadt/Land Immobilien AG, Zurich / Switzerland                                                                       
|OSRAM Ampul Ticaret A.S., Istanbul / Turkey                                                                          
|Siemens Finansal Kiralama A.S., Istanbul / Turkey                                                                    
|Siemens Healthcare Diagnostik Ticaret Limited Sirketi, Istanbul / Turkey                                             
|Siemens Sanayi ve Ticaret A.S., Istanbul / Turkey                                                                    
|Siteco Aydinlatma Teknigi Tic. Ve San. Ltd. Sti., Istanbul / Turkey                                                  
|100% foreign owned subsidiary Siemens Ukraine, Kiev / Ukraine                                                      
|Enterprise with 100% foreign investment Osram Ukraine, Kiev / Ukraine                                              
|                                                                                                                     
|America (122 companies)                                                                                              
|OSRAM Argentina S.A.C.I., Buenos Aires / Argentina                                                                   
|Siemens IT Services S.A., Buenos Aires / Argentina                                                                   
|Siemens S.A., Buenos Aires / Argentina                                                                               
|VA TECH International Argentina SA, Buenos Aires / Argentina                                                         
|Siemens Soluciones Tecnologicas S.A., Santa Cruz de la Sierra / Bolivia                                              
|Active Tecnologia em Sistemas de Automacao Ltda, Vila Assuncao / Brazil                                              
|Chemtech Servicos de Engenharia e Software Ltda., Rio de Janeiro / Brazil
innotec do Brasil Ltda., São Paulo / Brazil
|Iriel Indústria Cómercio de Sistemas Eléctricos Ltda., Canoas / Brazil                                               
|OSRAM do Brasil Lampadas Elétricas Ltda., Osasco / Brazil                                                            
|Senergy Sistemas de Medição S/A, Belo Horizonte / Brazil                                                             
|Siemens Aparelhos Auditivos Ltda., São Paulo / Brazil                                                                
|Siemens Eletroeletronica Limitada, Manaus / Brazil                                                                   
|Siemens Healthcare Diagnósticos Ltda., São Paulo / Brazil                                                            
|Siemens Industry Software Ltda., São Caetano do Sul / Brazil                                                         
|Siemens Ltda., São Paulo / Brazil                                                                                    
|Siemens Serviços em Equipamentos Submarinos Ltda., Niterói, Rio de Janeiro / Brazil                                  
|Siemens VAI Metals Services Ltda., Volta Redonda / Brazil                                                            
|VAIINGDESI Automation Ltda., Belo Horizonte / Brazil                                                                
|Dade Behring Hong Kong Holdings Corporation, Tortola / British Virgin Islands                                        
|8264716 Canada Limited, Burlington, Ontario / Canada                                                                 
|ENCELIUM TECHNOLOGIES Unlimited liability company, Vancouver, British Columbia / Canada                              
|OSRAM Sylvania Ltd., Mississauga, Ontario / Canada                                                                   
|Prairie West Technical Services, Ltd., Regina, Saskatchewan / Canada                                                 
|RuggedCom Inc., Concord, Ontario / Canada                                                                            
|Siemens Canada Ltd., Burlington, Ontario / Canada                                                                    
|Siemens Financial Ltd., Mississauga, Burlington, Ontario / Canada                                                    
|Siemens Hearing Instruments Inc., Burlington, Ontario / Canada                                                       
|Siemens Industry Software Ltd., Mississauga, Ontario / Canada                                                        
|Siemens Transformers Canada Inc., Trois-Rivières, Quebec / Canada                                                    
|Trench Ltd., Saint John, New Brunswick / Canada                                                                      
|Turbocare Canada Ltd., Calgary, Alberta / Canada                                                                     
|Wheelabrator Air Pollution Control (Canada) Inc., Burlington, Ontario / Canada                                       
|Siemens Healthcare Diagnostics Manufacturing Limited, George Town / Cayman Islands                                   
|Venture Strategy Cayman Partners L.P., George Town / Cayman Islands                                                  
|OSRAM Chile Ltda., Santiago de Chile / Chile                                                                         
|Siemens S.A., Santiago de Chile / Chile                                                                              
|OSRAM de Colombia Iluminaciones S.A., Bogotá /
Colombia                                                              



---

|                                                                              
|------------------------------------------------------------------------------
|September 30, 2012                                                            
|Siemens Manufacturing S.A., Bogotá / Colombia                                 
|Siemens S.A., Bogotá / Colombia                                               
|Siemens Healthcare Diagnostics S.A., San José / Costa Rica                    
|Siemens S.A., San José / Costa Rica                                           
|Siemens, S.R.L., Santo Domingo / Dominican Republic                           
|OSRAM del Ecuador S.A., Guayaquil / Ecuador                                   
|Siemens S.A., Quito / Ecuador                                                 
|Siemens S.A., San Salvador / El Salvador                                      
|SIEMENS HEALTHCARE DIAGNOSTICS GUATEMALA, S.A., Guatemala City / Guatemala    
|Siemens S.A., Guatemala City / Guatemala                                      
|Siemens S.A., Tegucigalpa / Honduras                                          
|Dade Behring, S.A. de C.V., Mexico City / Mexico                              
|Grupo Siemens S.A. de C.V., Mexico City / Mexico                              
|Indústria de Trabajos Eléctricos S.A. de C.V., Ciudad Juárez / Mexico         
|Industrias OSRAM de México S.A., Tultitlán / Mexico                           
|Ingdesi S.A. de C.V., Monterrey / Mexico                                      
|OSRAM de México S.A. de C.V., Tultitlán / Mexico                              
|OSRAM S.A. de C.V., Tultitlán / Mexico                                        
|Proyectos de Energia S.A. de C.V., Mexico City / Mexico                       
|Siemens Healthcare Diagnostics, S. de R.L. de C.V., Mexico City / Mexico      
|Siemens Industry Software, SA de CV, Santa Fe / Mexico                        
|Siemens Inmobiliaria S.A. de C.V., Mexico City / Mexico                       
|Siemens Innovaciones S.A. de C.V., Mexico City / Mexico                       
|Siemens Medical Solutions Diagnostics S. de R.L. de C.V., Mexico City / Mexico
|Siemens Servicios S.A. de C.V., Mexico City / Mexico                          
|Siemens, S.A. de C.V., Mexico City / Mexico                                   
|Siemens S.A., Managua / Nicaragua                                             
|Siemens Healthcare Diagnostics Panama, S.A, Panama City / Panama              
|Siemens S.A., Panama City / Panama                                            
|OSRAM de Perú S.A.C., Lima / Peru                                             
|Siemens S.A.C., Lima / Peru                                                   
|Siemens S.A., Montevideo / Uruguay                                            
|Siemens Telecomunicaciones S.A., Montevideo / Uruguay                         
|Audiology Distribution, LLC, Palm Beach Gardens, FL / USA                     
|EMeter Corporation, Foster City, CA / USA                                     
|FCE International, LLC, Huntington Valley, PA / USA                           
|HearX West LLC, West Palm Beach, FL / USA                                     
|HearX West, Inc., West Palm Beach, FL / USA                                   
|IBS America, Inc., Lexington, MA / USA                                        
|Mannesmann Corporation, New York, NY / USA                                    
|NEM USA Corp., Greenville, SC / USA                                           
|Nimbus Technologies, LLC, Plano, TX / USA                                     
|OSRAM Opto Semiconductors, Inc., Sunnyvale, CA / USA                          
|OSRAM SYLVANIA INC., Danvers, MA / USA                                        
|OSRAM Sylvania Puerto Rico Corp., Luquillo, PR / USA                          
|Pace Global, LLC, Fairfax, VA / USA                                           
|P.E.T.NET Houston, LLC, Knoxville, TN / USA                                   
|PETNET Indiana LLC, Indianapolis, IN / USA                                    
|PETNET Solutions Cleveland, LLC, Knoxville, TN / USA                          
|PETNET Solutions, Inc., Knoxville, TN / USA                                   
|RuggedCom (USA) Inc., Hollywood, FL / USA                                     
|Siemens Capital Company LLC, Iselin, NJ / USA                                 
|Siemens Corporation, Washington, D.C. / USA                                   



---

|                                                                                       
|---------------------------------------------------------------------------------------
|September 30, 2012                                                                     
|Siemens Credit Warehouse, Inc., Iselin, NJ / USA                                       
|Siemens Demag Delaval Turbomachinery, Inc., Hamilton, NJ / USA                         
|Siemens Diagnostics Finance Co. LLC, Deerfield, IL / USA                               
|Siemens Electrical, LLC, Alpharetta, GA / USA                                          
|Siemens Energy, Inc., Orlando, FL / USA                                                
|Siemens Financial Services, Inc., Iselin, NJ / USA                                     
|Siemens Financial, Inc., Iselin, NJ / USA                                              
|Siemens Fossil Services, Inc., Orlando, FL / USA                                       
|Siemens Generation Services Company, Orlando, FL / USA                                 
|Siemens Government Technologies, Inc., Arlington, VA / USA                             
|Siemens Healthcare Diagnostics Inc., Tarrytown, NY / USA                               
|Siemens Hearing Instruments, Inc., Piscataway, NJ / USA                                
|Siemens Industry, Inc., Buffalo Grove, IL / USA                                        
|Siemens Medical Solutions USA, Inc., Malvern, PA / USA                                 
|Siemens Molecular Imaging, Inc., Knoxville, TN / USA                                   
|Siemens Power Generation Service Company, Ltd., Orlando, FL / USA                      
|Siemens Product Lifecycle Management Software II (US) Inc., Plano, TX / USA            
|Siemens Product Lifecycle Management Software Inc., Plano, TX / USA                    
|Siemens Public, Inc., Wilmington, DE / USA                                             
|Siemens Treated Water Outsourcing Corp., Rockford, IL / USA                            
|Siemens USA Holdings, Inc., New York, NY / USA                                         
|SMI Holding LLC, New York, NY / USA                                                    
|Sylvania Lighting Services Corp., Danvers, MA / USA                                    
|Transport & Distribution Inc., Danvers, MA / USA                                       
|Traxon Supply USA Inc., East Rutherford, NJ / USA                                      
|TurboCare, Inc., Chicopee, MA / USA                                                    
|Wheelabrator Air Pollution Control Inc., Pittsburgh, PA / USA                          
|Winergy Drive Systems Corporation, Elgin, IL / USA                                     
|Siemens Healthcare Diagnostics C.A., Caracas / Venezuela                               
|Siemens S.A., Caracas / Venezuela                                                      
|TurboCare C.A., Caracas / Venezuela                                                    
|                                                                                       
|Asia (163 companies)                                                                   
|Siemens W.L.L., Manama / Bahrain                                                       
|Siemens Bangladesh Ltd., Dhaka / Bangladesh                                            
|Beijing Siemens Cerberus Electronics Ltd., Beijing / China                             
|Chengdu KK&K Power Fan Co., Ltd., Chengdu / China                                      
|Chung Tak Lighting Control Systems (Guangzhou) Ltd., Guangzhou / China                 
|DPC (Tianjin) Co., Ltd., Tianjin / China                                               
|GIS Steel & Aluminum Products Co., Ltd. Hangzhou, Hangzhou / China                     
|IBS Industrial Business Software (Shanghai), Ltd., Shanghai / China                    
|MWB (Shanghai) Co Ltd., Shanghai / China                                               
|OSRAM China Lighting Ltd., Foshan / China                                              
|OSRAM Kunshan Display Optic Co. Ltd., Kunshan / China                                  
|RuggedCom (China) Communications Technology and Development Co. Ltd., Changzhou / China
|Siemens Building Technologies (Tianjin) Ltd., Tianjin / China                          
|Siemens Business Information Consulting Co., Ltd, Beijing / China                      
|Siemens Circuit Protection Systems Ltd., Shanghai / China                              
|Siemens Electrical Apparatus Ltd., Suzhou / China                                      
|Siemens Electrical Drives (Shanghai) Ltd., Shanghai / China                            
|Siemens Electrical Drives Ltd., Tianjin / China                                        
|Siemens Factory Automation Engineering Ltd., Beijing / China                           
|Siemens Finance and Leasing Ltd., Beijing / China                                      



---

|                                                                               
|-------------------------------------------------------------------------------
|September 30, 2012                                                             
|Siemens Financial Services Ltd., Beijing / China                               
|Siemens Gas Turbine Parts Ltd., Shanghai / China                               
|Siemens Healthcare Diagnostics (Shanghai) Co., Ltd., Shanghai / China          
|Siemens Hearing Instruments (Suzhou) Co. Ltd., Suzhou / China                  
|Siemens High Voltage Circuit Breaker Co., Ltd., Hangzhou / China               
|Siemens High Voltage Switchgear Co., Ltd. Shanghai, Shanghai / China           
|Siemens High Voltage Switchgear Guangzhou Ltd., Guangzhou / China              
|Siemens Industrial Automation Ltd., Shanghai, Shanghai / China                 
|Siemens Industrial Turbomachinery (Huludao) Co. Ltd., Huludao / China          
|Siemens Industry Software (Shanghai) Co., Ltd., Shanghai / China               
|Siemens International Trading Ltd., Shanghai, Shanghai / China                 
|Siemens Ltd., China, Beijing / China                                           
|Siemens Manufacturing and Engineering Centre Ltd., Shanghai / China            
|Siemens Mechanical Drive Systems (Tianjin) Co., Ltd., Tianjin / China          
|Siemens Medical Solutions Diagnostics Ltd., Beijing / China                    
|Siemens Medium Voltage Switching Technologies (Wuxi) Ltd., Wuxi / China        
|Siemens Numerical Control Ltd., Nanjing / China                                
|Siemens PLM Software (Shenzhen) Limited, Shenzhen / China                      
|Siemens Power Automation Ltd., Nanjing / China                                 
|Siemens Power Equipment Packages Co. Ltd., Shanghai, Shanghai / China          
|Siemens Power Plant Automation Ltd., Nanjing / China                           
|Siemens Process Analytics Co. Ltd., Shanghai, Shanghai / China                 
|Siemens Real Estate Management (Beijing) Ltd., Co., Beijing / China            
|Siemens Sensors & Communication Ltd., Dalian / China                           
|Siemens Shanghai Medical Equipment Ltd., Shanghai / China                      
|Siemens Shenzhen Magnetic Resonance Ltd., Shenzhen / China                     
|Siemens Signalling Co. Ltd., Xian, Xian / China                               
|Siemens Special Electrical Machines Co. Ltd., Changzhi / China                 
|Siemens Standard Motors Ltd., Jiangsu, Yizheng / China                         
|Siemens Surge Arresters Ltd., Wuxi / China                                     
|Siemens Switchgear Co. Ltd., Shanghai / China                                  
|Siemens Technology Development (Beijing) Ltd. Corp., Beijing / China           
|Siemens Transformer (Guangzhou) Co., Ltd., Guangzhou / China                   
|Siemens Transformer (Jinan) Company Ltd., Jinan / China                        
|Siemens Transformer (Wuhan) Company Ltd., Wuhan City / China                   
|Siemens VAI Manufacturing (Taicang) Co., Ltd., Taicang / China                 
|Siemens VAI Metals Technologies Co., Ltd., Shanghai, Shanghai / China          
|Siemens Water Technologies and Engineering (Tianjin) Co., Ltd., Tianjin / China
|Siemens Water Technologies Ltd., Beijing / China                               
|Siemens Wind Power Blades (Shanghai) Co., Ltd., Shanghai / China               
|Siemens Wind Power Turbines (Shanghai) Co. Ltd., Shanghai / China              
|Siemens Wiring Accessories Shandong Ltd., Zibo / China                         
|Siemens X-Ray Vacuum Technology Ltd., Wuxi / China                             
|Sunny World (Shaoxing) Green Lighting Co., Ltd., Shaoxing / China              
|Trench High Voltage Products Ltd., Shenyang, Shenyang / China                  
|Winergy Drive Systems (Tianjin) Co. Ltd., Tianjin / China                      
|Yangtze Delta Manufacturing Co. Ltd., Hangzhou, Hangzhou / China               
|Asia Care Holding Limited, Hong Kong / Hong Kong                               
|OSRAM Asia Pacific Ltd., Hong Kong / Hong Kong                                 
|OSRAM Holding Company Ltd., Hong Kong / Hong Kong                              
|OSRAM Hong Kong Ltd, Hong Kong / Hong Kong                                     
|OSRAM Lighting Control Systems Ltd., Hong Kong / Hong Kong                     
|OSRAM Opto Semiconductors Asia Ltd., Hong Kong / Hong
Kong                     



---

|                                                                                         
|-----------------------------------------------------------------------------------------
|September 30, 2012                                                                       
|Siemens Healthcare Diagnostics Limited, Hong Kong / Hong Kong                            
|Siemens Industry Software Limited, Hong Kong / Hong Kong                                 
|Siemens Ltd., Hong Kong / Hong Kong                                                      
|Siemens Water Technologies International Sales Ltd., Hong Kong / Hong Kong               
|Traxon Technologies Ltd., Hong Kong / Hong Kong
eMeter India Pvt. Ltd., New Delhi / India
|Morgan Construction Company India Private Limited, Mumbai / India                        
|OSRAM Automotive Lamps Private Limited, Bengaluru / India                                
|OSRAM India Pvt. Ltd., Gurgaon / India                                                   
|PETNET Radiopharmaceutical Solutions Pvt. Ltd., New Delhi / India                        
|Powerplant Performance Improvement Ltd., New Delhi / India                               
|Siemens Financial Services Private Limited, Mumbai / India                               
|Siemens Hearing Instruments Pvt. Ltd., Bengaluru / India                                 
|Siemens Industry Software (India) Private Limited, New Delhi / India                     
|Siemens Ltd., Mumbai / India                                                             
|Siemens Nixdorf Information Systems Pvt. Ltd., Mumbai / India                            
|Siemens Power Engineering Pvt. Ltd., Gurgaon / India                                     
|Siemens Technology and Services Private Limited, Mumbai / India                          
|Siemens VAI Metals Technologies Private Limited, Mumbai / India                          
|Winergy Drive Systems India Pvt. Ltd., Chennai / India                                   
|P.T. OSRAM Indonesia, Tangerang / Indonesia                                              
|P.T. Siemens Hearing Instruments, Batam / Indonesia                                      
|P.T. Siemens Indonesia, Jakarta / Indonesia                                              
|PT. Siemens Industrial Power, Kota Bandung / Indonesia                                   
|Siemens Sherkate Sahami (Khass), Teheran / Iran                                          
|Yekta Setareh Atllas Co. (P.J.S.), Teheran / Iran                                        
|Robcad Limited, Herzliya / Israel                                                        
|RuggedCom Ltd., Herzliya / Israel                                                        
|Siemens Concentrated Solar Power Ltd., Beit Shemesh / Israel                             
|Siemens Industry Software Ltd., Herzliya / Israel                                        
|Siemens Israel Ltd., Tel Aviv / Israel                                                   
|Siemens Product Lifecycle Management Software 2 (IL) Ltd., Herzliya / Israel             
|UGS Israeli Holdings (Israel) Ltd., Herzliya / Israel                                    
|Acrorad Co., Ltd., Okinawa / Japan                                                       
|Best Sound K.K., Sagamihara / Japan                                                      
|Mochida Siemens Medical Systems Co., Ltd., Tokyo / Japan                                 
|OSRAM Ltd., Yokohama / Japan                                                             
|Siemens Healthcare Diagnostics K.K., Tokyo / Japan                                       
|Siemens Hearing Instruments K.K., Tokyo / Japan                                          
|Siemens Industry Software K.K., Tokyo / Japan                                            
|Siemens Japan Holding K.K., Tokyo / Japan                                                
|Siemens Japan K.K., Tokyo / Japan                                                        
|Siemens Kameda Healthcare IT Systems K.K., Tokyo / Japan                                 
|Siemens Product Lifecycle Management Software II (JP) K.K., Tokyo / Japan                
|Siemens TOO, Almaty / Kazakhstan                                                         
|OSRAM Korea Co. Ltd., Ansan / Korea                                                      
|Siemens Industry Software Ltd., Seoul / Korea                                            
|Siemens Ltd. Seoul, Seoul / Korea                                                        
|Siemens PETNET Korea Co. Ltd., Seoul / Korea                                             
|Siemens Electrical & Electronic Services K.S.C.C., Kuwait City / Kuwait                  
|Expro Services (Malaysia) SDN. BHD., Kuala Lumpur / Malaysia                             
|OSRAM (Malaysia) Sdn. Bhd., Kuala Lumpur / Malaysia                                      
|Osram Opto Semiconductors (Malaysia) Sdn Bhd, Penang / Malaysia                          
|Reyrolle (Malaysia) Sdn. Bhd., Kuala Lumpur / Malaysia                                   



---

|                                                                               
|-------------------------------------------------------------------------------
|September 30, 2012                                                             
|SFLBoilerinstallations SDN. BHD., Kuala Lumpur / Malaysia                     
|Siemens Malaysia Sdn. Bhd., Petaling Jaya / Malaysia                           
|Siemens Transportation Turnkey Systems Sdn. Bhd., Petaling Jaya / Malaysia     
|Siteco Lighting Malaysia Sdn. Bhd., Puchong / Malaysia                         
|VA TECH Malaysia Sdn.Bhd., Kuala Lumpur / Malaysia                             
|Siemens L.L.C., Muscat / Oman                                                  
|Siemens Pakistan Engineering Co. Ltd., Karachi / Pakistan                      
|Dade Behring Diagnostics Philippines, Inc., Manila / Philippines               
|Siemens Power Operations, Inc., Manila / Philippines                           
|Siemens, Inc., Manila / Philippines                                            
|Siemens W.L.L., Doha / Qatar                                                   
|Arabia Electric Ltd. (Equipment), Jeddah / Saudi Arabia                        
|ISCOSA Industries and Maintenance Ltd., Riyadh / Saudi Arabia                  
|Siemens Ltd., Jeddah / Saudi Arabia                                            
|VA TECH T & D Co. Ltd., Riyadh / Saudi Arabia                                  
|Westinghouse Saudi Arabia Ltd., Riyadh / Saudi Arabia                          
|OSRAM Pte. Ltd., Singapore / Singapore                                         
|PETNET Solutions Private Limited, Singapore / Singapore                        
|RuggedCom Asia Pte. Ltd., Singapore / Singapore                                
|Siemens Industry Software Pte. Ltd., Singapore / Singapore                     
|Siemens Medical Instruments Pte. Ltd., Singapore / Singapore                   
|Siemens Pte. Ltd., Singapore / Singapore                                       
|OSRAM Taiwan Company Ltd., Taipei / Taiwan                                     
|Siemens Industry Software (TW) Co., Ltd., Taipei / Taiwan                      
|Siemens Ltd., Taipei / Taiwan                                                  
|OSRAM Thailand Co. Ltd., Bangkok / Thailand                                    
|Siemens Limited, Bangkok / Thailand                                            
|Siemens Product Lifecycle Management Software (TH) Co. Ltd., Bangkok / Thailand
|VA TECH Holding (Thailand) Co. Ltd., Bangkok / Thailand                        
|VA TECH Transmission & Distribution Co. Ltd., Bangkok / Thailand               
|OSRAM Middle East FZE, Dubai / United Arab Emirates                            
|SD (Middle East) LLC, Dubai / United Arab Emirates                             
|Siemens LLC, Abu Dhabi / United Arab Emirates                                  
|Siemens Middle East Limited, Masdar City / United Arab Emirates                
|Siemens Middle East, FZ-LLC, Dubai / United Arab Emirates                      
|Siemens Ltd., Ho Chi Minh City / Vietnam                                       
|                                                                               
|Africa (32 companies)                                                          
|ESTEL Rail Automation SPA, Algiers / Algeria                                   
|Siemens Spa, Algiers / Algeria                                                 
|Siemens S.A., Luanda / Angola                                                  
|Siemens Pty. Ltd., Gaborone / Botswana                                         
|NEM Energy Egypt LLC, Alexandria / Egypt                                       
|Siemens Healthcare Diagnostics S.A.E, Cairo / Egypt                            
|Siemens Ltd. for Trading, Cairo / Egypt                                        
|Siemens Technologies S.A.E., Cairo / Egypt                                     
|Siemens Kenya Ltd., Nairobi / Kenya                                            
|SCIENTIFIC MEDICAL SOLUTION DIAGNOSTICS S.A.R.L., Casablanca / Morocco         
|Siemens Plant Operations Tahaddart SARL, Tanger / Morocco                      
|Siemens S.A., Casablanca / Morocco                                             
|Siemens Lda., Maputo / Mozambique                                              
|Siemens Pty. Ltd., Windhoek / Namibia                                          
|Siemens Ltd., Lagos / Nigeria                                                  
|Comos Industry Solutions (Pty) Ltd, Johannesburg / South
Africa                



---

|                                                                                                     
|-----------------------------------------------------------------------------------------------------
|September 30, 2012                                                                                   
|Dade Behring South Africa (Pty) Ltd, Randfontein / South Africa                                      
|Linacre Investments (Pty) Ltd., Kenilworth / South Africa                                            
|Marqott (Proprietory) Limited, Pretoria / South Africa                                               
|Marqott Holdings (Pty.) Ltd., Pretoria / South Africa                                                
|OSRAM (Pty.) Ltd., Midrand / South Africa                                                            
|Siemens (Proprietary) Limited, Midrand / South Africa                                                
|Siemens Building Technologies (Pty) Ltd., Midrand / South Africa                                     
|Siemens Employee Share Ownership Trust, Johannesburg / South Africa                                  
|Siemens Healthcare Diagnostics (Pty.) Limited, Isando / South Africa                                 
|Siemens Hearing Solution (Pty.) Ltd., Randburg / South Africa                                        
|Siemens IT Solutions and Services (Pty) Ltd., Johannesburg / South Africa                            
|Siemens IT Solutions and Services South Africa (Pty) Ltd, Midrand / South Africa                     
|Siemens Real Estate Management (Pty.) Ltd., Mthatha / South Africa                                   
|Siemens Tanzania Ltd., Dar es Salaam / Tanzania                                                      
|Siemens S.A., Tunis / Tunisia                                                                        
|Siemens Pvt. Ltd., Harare / Zimbabwe                                                                 
|                                                                                                     
|Australia/New Zealand/Oceans (17 companies)                                                          
|eMeter Australia Proprietary Limited, Sydney / Australia                                             
|Exemplar Health (SCUH) 3 Pty Limited, Bayswater / Australia                                          
|Exemplar Health (SCUH) 4 Pty Limited, Bayswater / Australia                                          
|Exemplar Health (SCUH) Holdings 3 Pty Limited, Bayswater / Australia                                 
|Exemplar Health (SCUH) Holdings 4 Pty Limited, Bayswater / Australia                                 
|Exemplar Health (SCUH) Trust 3, Bayswater / Australia                                                
|Exemplar Health (SCUH) Trust 4, Bayswater / Australia                                                
|Kaon Consulting Pty. Ltd., Loganholme, Loganholme QLD / Australia                                    
|Kaon Electric Pty. Ltd., Loganholme, Loganholme QLD / Australia                                      
|Kaon Holdings Pty. Ltd., Loganholme, Loganholme QLD / Australia                                      
|Memcor Australia Pty. Ltd., South Windsor / Australia                                                
|OSRAM Australia Pty. Ltd., Sydney / Australia                                                        
|Siemens Building Technologies Pty. Ltd., Mount Waverley / Australia                                  
|Siemens Hearing Instruments Pty. Ltd., Bayswater / Australia                                         
|Siemens Ltd., Bayswater / Australia                                                                  
|Siemens Product Lifecycle Management Software (AUS) Pty Ltd., Melbourne / Australia                  
|Siemens (N.Z.) Limited, Auckland / New Zealand                                                       
|                                                                                                     
|Associated companies and joint ventures                                                              
|                                                                                                     
|Germany (33 companies)                                                                               
|Advanced Power AG und Siemens Project Ventures GmbH in GbR, Hamburg                                  
|ATS Projekt Grevenbroich GmbH, Schüttorf, Schüttorf                                                  
|BELLIS GmbH, Braunschweig                                                                            
|BSH Bosch und Siemens Hausgeräte GmbH, Munich                                                        
|BWI Informationstechnik GmbH, Meckenheim                                                             
|DKS Dienstleistungsgesellschaft f. Kommunikationsanlagen des Stadt- und Regionalverkehrs mbH, Cologne
|EMIS Electrics GmbH, Lübbenau/Spreewald                                                              
|Erlangen AG Technologie Scouting und Marketing, Erlangen                                             
|FEAG Fertigungscenter für Elektrische Anlagen GmbH, Erlangen                                         
|HANSATON Akustik GmbH, Hamburg                                                                       
|IFTEC GmbH & Co. KG, Leipzig                                                                         
|Infineon Technologies Bipolar GmbH & Co. KG, Warstein                                                
|Infineon Technologies Bipolar Verwaltungs-GmbH, Warstein                                             
|Innovative Wind Concepts GmbH, Husum                                                                 
|LIB Verwaltungs-GmbH, Leipzig                                                                        



---

|                                                                       
|-----------------------------------------------------------------------
|September 30, 2012                                                     
|Lightcycle Retourlogistik und Service GmbH, Munich                     
|Maschinenfabrik Reinhausen GmbH, Regensburg                            
|MeVis BreastCare GmbH & Co. KG, Bremen                                 
|MeVis BreastCare Verwaltungsgesellschaft mbH, Bremen                   
|Partikeltherapiezentrum Kiel GmbH & Co. KG, Kiel                       
|Power Vermögensbeteiligungsgesellschaft mbH Die Erste, Hamburg         
|PTZ Partikeltherapiezentrum Kiel Management GmbH, Wiesbaden            
|Siemens Venture Capital Fund 1 GmbH, Munich                            
|Siemens-Electrogeräte GmbH, Munich                                     
|SKAG Eurocash, Munich                                                  
|SKAG Euroinvest Corporates, Munich                                     
|Symeo GmbH, Neubiberg                                                  
|Transrapid International Verwaltungsgesellschaft mbH i.L., Berlin      
|Voith Hydro Holding GmbH & Co. KG, Heidenheim                          
|Voith Hydro Holding Verwaltungs GmbH, Heidenheim                       
|WKN AG, Husum                                                          
|Wohnen am Wedding KG THG Immobilien-Fondsgesellschaft mbH & Co., Berlin
|Wustermark Energie GKW Beteiligungs-GmbH, Hamburg                      
|                                                                       
|Europe (without Germany) (56 companies)                                
|AHC Austrian Health Care Systems & Engineering GmbH, Vienna / Austria  
|Arelion GmbH, Hagenberg im Mühlkreis / Austria                         
|Kompetenzzentrum Licht GmbH, Dornbirn / Austria                        
|Dils Energie NV, Brussels / Belgium                                    
|EMGO N.V., Lommel / Belgium                                            
|T-Power NV, Brussels / Belgium                                         
|EKOLAMP s.r.o., Prague / Czech Republic                                
|Meomed s.r.o., Prerov / Czech Republic                                 
|A2SEA A/S, Fredericia / Denmark                                        
|Compagnie Electrique de Bretagne, S.A.S., Paris / France               
|Recylum Societe par Actions Simplifiée, Paris / France                 
|TRIXELL S.A.S., Moirans / France                                       
|Breesea Limited, London / Great Britain                                
|Gwynt y Mor Offshore Wind Farm Limited, Swindon / Great Britain        
|Heron Wind Limited, London / Great Britain                             
|Lincs Renewable Energy Holdings Limited, London / Great Britain        
|Njord Limited, London / Great Britain                                  
|Odos Imaging Ltd., Edinburgh / Great Britain                           
|Optimus Wind Limited, London / Great Britain                           
|Plessey Holdings Ltd., Frimley, Surrey / Great Britain                 
|Pyreos Limited, Edinburgh / Great Britain                              
|Sesmos Limited, Edinburgh / Great Britain                              
|SMart Wind Limited, London / Great Britain                             
|Unincorporated Joint Venture Gwynt y Mor, Swindon / Great Britain      
|Anakiklosi Siskevon Simetochiki S.A., Piraeus / Greece                 
|Eviop-Tempo A.E. Electrical Equipment Manufacturers, Vasilikon / Greece
|Szeged Energia Zrt., Szeged / Hungary                                  
|Transfima GEIE, Turin / Italy                                          
|Transfima S.p.A., Milan / Italy                                        
|Turboservice Torino S.p.A., Turin / Italy                              
|VAL 208 Torino GEIE, Milan / Italy                                     
|SIA Ekogaisma, Riga / Latvia                                           
|Solutions & Infrastructure Services Limited, Gzira /
Malta             



---

|                                                                                                                                    
|------------------------------------------------------------------------------------------------------------------------------------
|September 30, 2012                                                                                                                  
|Eemsmond Energie B.V., Amsterdam / Netherlands                                                                                      
|Enterprise Networks Holdings B.V., Amsterdam / Netherlands                                                                          
|Infraspeed Maintainance B.V., Zoetermeer / Netherlands                                                                              
|Nokia Siemens Networks Holding B.V., Amsterdam / Netherlands                                                                        
|Ural Locomotives Holding Besloten Vennootschap, The Hague / Netherlands                                                             
|Wirescan AS, Halden / Norway                                                                                                        
|Windfarm Polska II Sp. z o.o., Koszalin / Poland                                                                                    
|MTSMetro, Transportes do Sul S.A., Lisbon / Portugal                                                                               
|OOO Northern Capital Express, Moscow / Russian Federation                                                                           
|OOO Transconverter, Moscow / Russian Federation                                                                                     
|OOO VIS Automation mit Zusatz Ein Gemeinschaftsunternehmen von VIS und Siemens, Moscow / Russian
Federation                       
|ZAO Interautomatika, Moscow / Russian Federation                                                                                    
|ZAO Nuclearcontrol, Moscow / Russian Federation                                                                                     
|ZAO Systema-Service, St. Petersburg / Russian Federation                                                                            
|EKOSIJ d.o.o., Ljubljana / Slovenia                                                                                                 
|Merida Power, S.L., Madrid / Spain                                                                                                  
|Nertus Mantenimiento Ferroviario y Servicios S.A., Barcelona / Spain                                                                
|Soleval Renovables S.L., Sevilla / Spain                                                                                            
|Solucia Renovables 1, S.L., Lebrija (Sevilla) / Spain                                                                               
|Termica AFAP S.A., Villacanas / Spain                                                                                               
|Certas AG, Zurich / Switzerland                                                                                                     
|Interessengemeinschaft TUS, Männedorf / Switzerland                                                                                 
|Zentrum Oberengstringen AG, Oberengstringen / Switzerland                                                                           
|                                                                                                                                    
|America (18 companies)                                                                                                              
|Cia Técnica de Engenheria Eletrica Sucursal Argentina VA TECH ARGENTINA S.A. Union transitoria de Empresas, Buenos Aires / Argentina
|CVL Componentes de Vidro Ltda., Caçapava / Brazil                                                                                   
|Pemopro S.A. de C.V., Mexico City / Mexico                                                                                          
|BritePointe, Inc., Berkeley, CA / USA                                                                                               
|Brockton Power Company LLC, Boston, MA / USA                                                                                        
|Brockton Power Holdings Inc., Boston, MA / USA                                                                                      
|Brockton Power Properties, Inc., Boston, MA / USA                                                                                   
|Cyclos Semiconductor, Inc., Berkeley, CA / USA                                                                                      
|PhSiTh LLC, New Castle, DE / USA                                                                                                    
|Power Properties Inc., Boston, MA / USA                                                                                             
|Reactive NanoTechnologies, Inc., Hunt Valley, MD / USA                                                                              
|Rether networks, Inc., Centereach, NY / USA                                                                                         
|Semprius, Inc., Durham, NC / USA                                                                                                    
|Siemens First Capital Commercial Finance, LLC, Oklahoma City, OK / USA                                                              
|Treated Water Outsourcing J.V., Naperville, IL / USA                                                                                
|Valeo Sylvania LLC, Seymour, IN / USA                                                                                               
|Zargis Medical Corp., Princeton, NJ / USA                                                                                           
|Innovex Capital En Tecnologia, C.A., Caracas / Venezuela                                                                            
|                                                                                                                                    
|Asia (32 companies)                                                                                                                 
|Oil and Gas ProServ LLC, Baku / Azerbaijan                                                                                          
|ChinaInvent (Shanghai) Instrument Co., Ltd, Shanghai / China                                                                        
|FCE (Beijing) Heat Treatment Technology Co., Ltd., Beijing / China                                                                  
|Foshan Electrical and Lighting Co., Ltd., Foshan / China                                                                            
|GSP China Technology Co., Ltd., Beijing / China                                                                                     
|Guangzhou Morgan Seals Co., Ltd., Guangzhou / China                                                                                 
|OSRAM (China) Fluorescent Materials Co., Ltd., Yixing /
China                                                                       



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|September 30, 2012                                                                                          
|ROSE Power Transmission Technology Co., Ltd, Anshan / China                                                 
|Saitong Railway Electrification (Nanjing) Co., Ltd., Nanjing / China                                        
|Shanghai Electric Power Generation Equipment Co., Ltd., Shanghai / China                                    
|Shanghai Electric Wind Energy Co., Ltd., Shanghai / China                                                   
|Siemens Traction Equipment Ltd., Zhuzhou, Zhuzhou / China                                                   
|Siteco Prosperity Lighting (Lang Fang) Co., Ltd., Lang Fang / China                                         
|Zhenjiang Siemens Busbar Trunking Systems Co. Ltd., Yangzhong / China                                       
|OSRAM Prosperity Company Ltd., Hong Kong / Hong Kong                                                        
|Bangalore International Airport Ltd., Bengaluru / India                                                     
|P.T. Jawa Power, Jakarta / Indonesia                                                                        
|PT Asia Care Indonesia, Jakarta / Indonesia                                                                 
|LAMP NOOR (P.J.S.) Co., Saveh / Iran                                                                        
|Arava Power Company Ltd., D.N. Eilot / Israel                                                               
|Global Sun Israel, L.P., D.N. Eilot / Israel                                                                
|Metropolitan Transportation Solutions Ltd., Rosh HaAyin / Israel                                            
|Negev EnergyAshalim Thermo-Solar Ltd, Airport City / Israel                                                
|Kanto Hochouki Co., Ltd., Ibaragi / Japan                                                                   
|Kikoeno Soudanshitsu Co., Ltd., Tochigi / Japan                                                             
|Koden Co., Ltd., Hiroshima / Japan                                                                          
|Yaskawa Siemens Automation & Drives Corp., Kitakyushu / Japan                                               
|Temir Zhol Electrification LLP, Astana / Kazakhstan                                                         
|Rousch (Pakistan) Power Ltd., Karachi / Pakistan                                                            
|Power Automation Pte. Ltd., Singapore / Singapore                                                           
|Modern Engineering and Consultants Co. Ltd., Bangkok / Thailand                                             
|Siemens Transformers L.L.C, Abu Dhabi / United Arab Emirates                                                
|                                                                                                            
|Africa (3 companies)                                                                                        
|Energie Electrique de Tahaddart S.A., Tanger / Morocco                                                      
|VOEST-ALPINE Technical Services Ltd., Abuja / Nigeria                                                       
|Impilo Consortium (Pty.) Ltd., La Lucia / South Africa                                                      
|                                                                                                            
|Australia/New Zealand/Oceans (2 companies)                                                                  
|Exemplar Health (SCUH) Partnership, Sydney / Australia                                                      
|SILCAR Pty. Ltd., Mount Waverley / Australia                                                                
|                                                                                                            
|Other investments                                                                                           
|                                                                                                            
|Germany (9 companies)                                                                                       
|Ausbildungszentrum für Technik, Informationsverarbeitung und Wirtschaft gemeinnützige GmbH (ATIW), Paderborn
|BOMA Verwaltungsgesellschaft mbH & Co. KG, Grünwald                                                         
|BSAV Kapitalbeteiligungen und Vermögensverwaltungs Management GmbH, Grünwald                                
|Kyros Beteiligungsverwaltung GmbH, Grünwald                                                                 
|MAENA Grundstücks-Verwaltungsgesellschaft mbH & Co. KG, Grünwald                                            
|Realtime Technology AG, Munich                                                                              
|Siemens Pensionsfonds AG, Grünwald                                                                          
|Siemens Venture Capital Fund 2 GmbH i.L., Munich                                                            
|SIM 9. Grundstücksverwaltungs- und -beteiligungs-GmbH, Munich                                               
|                                                                                                            
|Europe (without Germany) (3 companies)                                                                      
|Atos S.A., Bezons Cedex / France                                                                            
|Medical Systems S.p.A., Genoa / Italy                                                                       
|Corporate XII S.A. (SICAV-FIS), Luxembourg / Luxembourg                                                     
|                                                                                                            
|America (4 companies)                                                                                       
|Middle East Opportunities Fund SPC obo Solar Energy I Segregated Portfolio, George Town / Cayman Islands    
|CoreLabs, Inc., Princeton, NJ / USA                                                                         
|Global Healthcare Exchange LLC, Westminster, CO / USA                                                       
|iBAHN Corporation, Salt Lake City, UH / USA