Exhibit 8.1

LIST OF SUBSIDIARIES AND ASSOCIATED COMPANIES

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



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|September 30, 2013                                                                     
|Subsidiaries                                                                           
|                                                                                       
|Germany (126 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                                                        
|Berliner Vermögensverwaltung GmbH, Berlin                                              
|BWI Services GmbH, Meckenheim                                                          
|CAPTA Grundstücksgesellschaft mbH & Co. KG i.L., Grünwald                              
|CAPTA Grundstücks-Verwaltungsgesellschaft mbH, Grünwald                                
|DA Creative GmbH, Munich                                                               
|Dade Behring Beteiligungs GmbH, Eschborn                                               
|Dade Behring Grundstücks GmbH, Marburg                                                 
|EDIUSS Umsatzsteuersammelrechnungen und Signaturen GmbH & Co. KG, Munich              
|EDIUSS Verwaltungsgesellschaft mbH, Munich                                            
|evosoft GmbH, Nuremberg                                                                
|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, Grünwald                                 
|Jawa Power Holding GmbH, Erlangen                                                      
|KompTime GmbH, Munich                                                                  
|Lincas Electro Vertriebsgesellschaft mbH, Hamburg                                      
|LINCAS Export Services GmbH, Hamburg                                                   
|LMS Deutschland GmbH, Kaiserslautern                                                   
|Mannesmann Demag Krauss-Maffei GmbH, Munich                                            
|Mechanik Center Erlangen GmbH, Erlangen                                                
|messMa GmbH, Irxleben                                                                  
|OPTIO Grundstücks-Vermietungsgesellschaft mbH & Co. Objekt Tübingen KG, Grünwald       
|Partikeltherapiezentrum Kiel Holding GmbH, Erlangen                                    
|PETscape GmbH, Erlangen                                                                
|Project Ventures Butendiek Holding GmbH, Erlangen                                      
|Projektbau-Arena-Berlin GmbH, Grünwald                                                 
|R & S Restaurant Services GmbH, Munich                                                 
|REMECH Systemtechnik GmbH, Kamsdorf                                                    
|RHG Vermögensverwaltung GmbH, Berlin                                                   
|RISICOM Rückversicherung AG, Grünwald                                                  
|Samtech Deutschland GmbH, Hamburg                                                      
|SeaRenergy Offshore Projects GmbH & Cie. KG, Hamburg                                   
|Siemens Audiologische Technik GmbH, Erlangen                                           
|Siemens Bank GmbH, Munich                                                              



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|September 30, 2013                                                                
|Siemens Beteiligungen Inland GmbH, Munich                                         
|Siemens Beteiligungen Management GmbH, Grünwald                                   
|Siemens Beteiligungen USA GmbH, Berlin                                            
|Siemens Beteiligungsverwaltung GmbH & Co. OHG, Grünwald                           
|Siemens Building Technologies Holding GmbH, Grünwald                              
|Siemens Convergence Creators GmbH & Co. KG, Hamburg                               
|Siemens Convergence Creators Management GmbH, Hamburg                             
|Siemens Energy Automation GmbH, Erlangen                                          
|Siemens Finance & Leasing GmbH, Munich                                            
|Siemens Financial Services GmbH, Munich                                           
|Siemens Fonds Invest 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 Grundstücksmanagement GmbH & 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 Medical Solutions Health Services GmbH, Erlangen                          
|Siemens Nixdorf Informationssysteme GmbH, Grünwald                                
|Siemens Novel Businesses GmbH, Munich                                             
|Siemens Postal, Parcel & Airport Logistics GmbH & Co. KG, Constance               
|Siemens Postal, Parcel & Airport Logistics Verwaltungs GmbH, Constance            
|Siemens Power Control GmbH, Langen                                                
|Siemens Private Finance Versicherungs- und Kapitalanlagenvermittlungs-GmbH, Munich
|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 Verwaltungs GmbH, Grünwald                              
|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 Water Technologies GmbH, Günzburg                                         
|Siemens Wind Power GmbH, Hamburg                                                  
|SILLIT Grundstücks-Verwaltungsgesellschaft mbH, Munich                            
|SIM 16. Grundstücksverwaltungs- und -beteiligungs-GmbH & Co. KG, Munich           
|SIM 2. Grundstücks-GmbH & Co. KG, Grünwald                                        



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|September 30, 2013                                                                                        
|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                                                                            
|SKAG Fonds C1, Munich                                                                                     
|SKAG Fonds S7, Munich                                                                                     
|SKAG Fonds S8, Munich                                                                                     
|SKAG Principals, Munich                                                                                   
|Sky Eye Transportation Systems GmbH i.L., Braunschweig                                                    
|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                                        
|Technopark Berlin Wohlrabedamm GmbH, Grünwald                                                             
|TGB Technisches Gemeinschaftsbüro GmbH, Kassel                                                            
|TLT-Turbo GmbH, Zweibrücken                                                                               
|Trench Germany GmbH, Bamberg                                                                              
|Turbine Airfoil Coating and Repair GmbH, Berlin                                                           
|Verwaltung SeaRenergy Offshore Projects GmbH, Hamburg                                                     
|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                                                                
|                                                                                                          
|Europe, Commonwealth of Independent States (C.I.S.), Africa, Middle East (without Germany)
(277 companies)
|ESTEL Rail Automation SPA, Algiers / Algeria                                                              
|Siemens Spa, Algiers / Algeria                                                                            
|Siemens S.A., Luanda / Angola                                                                             
|ComBuild Kommunikations & Gebäudetechnologie GmbH, Vienna / Austria                                       
|ETM professional control GmbH, Eisenstadt / Austria                                                       
|Hochquellstrom-Vertriebs GmbH, Vienna / Austria                                                           
|IBS Engineering Consulting Software GmbH in Liqu., 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                                                                   
|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 Personaldienstleistungen GmbH, Vienna / Austria                                                   
|Siemens Urban Rail Technologies Holding GmbH, Vienna / Austria                                            
|Siemens VAI Metals Technologies GmbH, Linz / Austria                                                      



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|September 30, 2013                                                              
|Steiermärkische Medizinarchiv GesmbH, Graz / Austria                            
|Trench Austria GmbH, Leonding / Austria                                         
|URT Urban Rail Technologies Holding GmbH, Vienna / Austria                      
|VVK Versicherungs-Vermittlungs- und Verkehrs-Kontor GmbH, Vienna / Austria      
|Siemens W.L.L., Manama / Bahrain                                                
|Leuven Measurement & Systems Belgium BVBA, Leuven / Belgium                     
|LMS Engineering NV, Leuven / Belgium                                            
|LMS International NV, Leuven / Belgium                                          
|LMS Numerical Technologies NV, Leuven / Belgium                                 
|Oktopus S.A./N.V., Brussels / Belgium                                           
|Samtech SA, Angleur / Belgium                                                   
|Siemens Healthcare Diagnostics SA, 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                                         
|Siemens d.o.o., Banja Luka / Bosnia and Herzegovina                             
|Siemens d.o.o. Sarajevo, Sarajevo / Bosnia and Herzegovina                      
|Siemens Pty. Ltd., Gaborone / Botswana                                          
|Siemens EOOD, Sofia / Bulgaria                                                  
|Koncar Power Transformers d.o.o., Zagreb / Croatia                              
|Siemens Convergence Creators d.o.o., Zagreb / Croatia                           
|Siemens d.d., Zagreb / Croatia                                                  
|J. N. Kelly Security Holding Limited, Larnaka / Cyprus                          
|Kintec Cyprus Ltd, Larnaka / Cyprus                                             
|OEZ s.r.o., Letohrad / 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                                        
|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                                        
|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 Healthcare Diagnostics OY, Espoo / Finland                              
|Siemens Osakeyhtiö, Espoo / Finland                                             
|Flender-Graffenstaden SAS, Illkirch-Graffenstaden / France                      
|LMS France S.A.R.L, Paris / France                                              
|LMS Imagine, Roanne / France                                                    
|PETNET Solutions SAS, Saint-Denis / France                                      
|Preactor Europe SAS, Dardilly / France                                          
|Samtech France SA, Massy / 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                     
|Siemens Lease Services SAS, Saint-Denis / France                                



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|September 30, 2013                                                                    
|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 Finance Limited, Stoke Poges, Buckinghamshire / Great Britain             
|Broadcastle Ltd., Stoke Poges, Buckinghamshire / Great Britain                        
|Electrium Sales Limited, Frimley, Surrey / Great Britain                              
|eMeter International Limited, Frimley, Surrey / Great Britain                         
|GyM Renewables Limited, Frimley, Surrey / Great Britain                               
|GyM Renewables ONE Limited, Frimley, Surrey / Great Britain                           
|Leuven Measurements & Systems UK Limited, Frimley, Surrey / Great Britain             
|Marine Current Turbines Limited, Frimley, Surrey / Great Britain                      
|Preactor International Limited, Chippenham, Wiltshire / Great Britain                 
|Project Ventures Rail Investments I Limited, Frimley, Surrey / Great Britain          
|Samtech UK Limited, Frimley, Surrey / Great Britain                                   
|SBS Pension Funding (Scotland) Limited Partnership, Edinburgh / 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 Pension Funding (General) Limited, Frimley, Surrey / Great Britain            
|Siemens Pension Funding (Scotland) Limited, Edinburgh / Great Britain                 
|Siemens Pension Funding Limited, Frimley, Surrey / Great Britain                      
|Siemens plc, Frimley, Surrey / Great Britain                                          
|Siemens Postal, Parcel & Airport Logistics Limited, Frimley, Surrey / Great Britain   
|Siemens Protection Devices Limited, Frimley, Surrey / Great Britain                   
|Siemens Rail Automation Holdings Limited, Frimley, Surrey / Great Britain             
|Siemens Rail Automation Limited, Frimley, Surrey / Great Britain                      
|Siemens Rail Systems Project Holdings Limited, Frimley, Surrey / Great Britain        
|Siemens Rail Systems Project 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, Frimley, Surrey / Great Britain              
|Siemens Water Technologies Limited, Frimley, Surrey / Great Britain                   
|The Preactor Group Limited, Chippenham, Wiltshire / 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                                                          
|Siemens A.E., Elektrotechnische Projekte und Erzeugnisse, Athens / Greece             
|Siemens Healthcare Diagnostics ABEE, Athens / Greece                                  



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|September 30, 2013                                                                                         
|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                                                                           
|Siemens Sherkate Sahami (Khass), Teheran / Iran                                                            
|Europlex Technologies (Ireland) Limited, Dublin / Ireland                                                  
|iMetrex Technologies Limited, Dublin / Ireland                                                             
|Siemens Limited, Dublin / Ireland                                                                          
|Robcad Limited, Airport City / Israel                                                                      
|RuggedCom Ltd., Herzliya / Israel                                                                          
|Siemens Concentrated Solar Power Ltd., Beit Shemesh / Israel                                               
|Siemens Industry Software Ltd., Airport City / Israel                                                      
|Siemens Israel Ltd., Tel Aviv / Israel                                                                     
|Siemens Product Lifecycle Management Software 2 (IL) Ltd., Airport City / Israel                           
|UGS Israeli Holdings (Israel) Ltd., Airport City / Israel                                                  
|HV-Turbo Italia S.r.l., Mornago / Italy                                                                    
|LMS Italiana S.r.l., Turin / Italy                                                                         
|Samtech Italiana S.r.l., 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                                                                
|Trench Italia S.r.l., Savona / Italy                                                                       
|TurboCare S.p.A., Turin / Italy                                                                            
|Turboservice Torino S.p.A., Turin / Italy                                                                  
|Siemens TOO, Almaty / Kazakhstan                                                                           
|Siemens Kenya Ltd., Nairobi / Kenya                                                                        
|Siemens Electrical & Electronic Services K.S.C.C., Kuwait City / Kuwait                                    
|Tecnomatix Technologies SARL, Luxembourg / Luxembourg                                                      
|TFM International S.A. i.L., Luxembourg / Luxembourg                                                       
|Siemens d.o.o. Podgorica, Podgorica / Montenegro                                                           
|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                                                                      
|LMS Instruments BV, Breda / Netherlands                                                                    
|NEM Energy B.V., Leiden / Netherlands                                                                      
|NEM Energy Holding B.V., The Hague / 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                                           
|TurboCare B.V., Hengelo / Netherlands                                                                      



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|September 30, 2013                                                            
|Siemens Ltd., Lagos / Nigeria                                                 
|Siemens AS, Oslo / Norway                                                     
|Siemens Healthcare Diagnostics AS, Oslo / Norway                              
|Siemens Höreapparater AS, Oslo / Norway                                       
|Siemens L.L.C., Muscat / Oman                                                 
|Siemens Pakistan Engineering Co. Ltd., Karachi / Pakistan                     
|Audio SAT Sp. z o.o., Poznan / 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                                           
|TurboCare Poland Spólka Akcyjna, Lubliniec / Poland                           
|TurboCare Sp. z o.o., Wroclaw / Poland                                        
|Siemens Healthcare Diagnostics, Unipessoal Lda., Amadora / Portugal           
|Siemens S.A., Amadora / Portugal                                              
|Siemens W.L.L., Doha / Qatar                                                  
|LMS Romania S.R.L., Brasov / Romania                                          
|SIEMENS (AUSTRIA) PROIECT SPITAL COLTEA SRL, Bucharest / Romania              
|Siemens Convergence Creators S.R.L., Brasov / Romania                         
|Siemens S.R.L., Bucharest / Romania                                           
|SIMEA SIBIU S.R.L., Sibiu / Romania                                           
|OOO Advanced Urban Rail Systems, Moscow / 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 Elektroprivod, St. Petersburg / Russian Federation                
|OOO Siemens Gas Turbine Technologies, Novoe Devyatkino / Russian Federation   
|OOO Siemens High Voltage Products, Ufimsky District / Russian Federation      
|OOO Siemens Industry Software, Moscow / Russian Federation                    
|OOO Siemens Train Technologies, Verkhnyaya Pyshma / Russian Federation        
|OOO Siemens Transformers, Voronezh / Russian Federation                       
|OOO Siemens Urban Rail Technologies, Moscow / Russian Federation              
|Siemens Finance LLC, Vladivostok / Russian Federation                         
|Siemens Research Center Limited Liability Company, Moscow / Russian Federation
|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                         
|Siemens d.o.o. Beograd, Belgrade / Serbia                                     
|OEZ Slovakia, spol. s r.o., Bratislava / 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                                          
|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                         
|Siemens (Proprietary) Limited, Midrand / South Africa                         
|Siemens Building Technologies (Pty) Ltd., Midrand / South Africa              
|Siemens Employee Share Ownership Trust, Johannesburg / South
Africa           



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|September 30, 2013                                                                   
|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            
|Fábrica Electrotécnica Josa, S.A., Barcelona / Spain                                 
|Petnet Soluciones, S.L., Sociedad Unipersonal, Madrid / Spain                        
|Samtech Iberica Engineering & Software Services S.L., Barcelona / 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 POSTAL, PARCEL & AIRPORT LOGISTICS, S.L. Sociedad Unipersonal, Madrid / Spain
|Siemens Rail Automation Holding S.A., Madrid / Spain                                 
|Siemens Rail Automation S.A.U., Madrid / Spain                                       
|Siemens Renting S.A., Madrid / Spain                                                 
|Siemens S.A., Madrid / Spain                                                         
|Telecomunicación, Electrónica y Conmutación S.A., Madrid / Spain                     
|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                                              
|Siemens Audiologie AG, Adliswil / Switzerland                                        
|Siemens Fuel Gasification Technology Holding AG, Zug / Switzerland                   
|Siemens Healthcare Diagnostics AG, Zurich / Switzerland                              
|Siemens Industry Software AG, Zurich / Switzerland                                   
|Siemens Postal & Parcel Logistics Technologies AG, Zurich / Switzerland              
|Siemens Power Holding AG, Zug / Switzerland                                          
|Siemens Schweiz AG, Zurich / Switzerland                                             
|Stadt/Land Immobilien AG, Zurich / Switzerland                                       
|Siemens Tanzania Ltd., Dar es Salaam / Tanzania                                      
|Siemens S.A., Tunis / Tunisia                                                        
|Siemens Finansal Kiralama A.S., Istanbul / Turkey                                    
|Siemens Isitme Cihazlari Sanayi Ve Ticaret Anonim Sirketi, Istanbul / Turkey         
|Siemens Sanayi ve Ticaret A.S., Istanbul / Turkey                                    
|100% foreign owned subsidiary Siemens Ukraine, Kiev / Ukraine                      
|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 Pvt. Ltd., Harare / Zimbabwe                                                 
|                                                                                     
|Americas (106 companies)                                                             
|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              
|Chemtech Servicos de Engenharia e Software Ltda., Rio de Janeiro / Brazil            
|Iriel Indústria Cómercio de Sistemas Eléctricos Ltda., Canoas / Brazil               
|LMS da América do Sul Servicos de Engenharia Ltda, São Paulo / Brazil                
|Siemens Aparelhos Auditivos Ltda., São Paulo / Brazil                                
|Siemens Eletroeletronica Limitada, Manaus / Brazil                                   
|Siemens Healthcare Diagnósticos Ltda., São Paulo /
Brazil                            



---

|                                                                                  
|----------------------------------------------------------------------------------
|September 30, 2013                                                                
|Siemens Industry Software Ltda., São Caetano do Sul / Brazil                      
|Siemens Ltda., São Paulo / Brazil                                                 
|Siemens Rail Automation Ltda. , São Paulo / Brazil                                
|SIEMENS SERVIÇOS DE MONITORAMENTO ELETRÔNICO LTDA., São Paulo / 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     
|RuggedCom Inc., Ontario / Canada                                                  
|Siemens Canada Ltd., Ontario / Canada                                             
|Siemens Financial Ltd., Oakville / Canada                                         
|Siemens Hearing Instruments Inc., Ontario / Canada                                
|Siemens Industry Software Ltd., Ontario / Canada                                  
|Siemens Postal, Parcel & Airport Logistics Ltd., Oakville / Canada                
|Siemens Transformers Canada Inc., Trois-Rivières / Canada                         
|Siemens Water Technologies Ltd., Oakville / Canada                                
|Trench Ltd., Saint John / Canada                                                  
|Turbocare Canada Ltd., Calgary / Canada                                           
|Wheelabrator Air Pollution Control (Canada) Inc., Ontario / Canada                
|Siemens Healthcare Diagnostics Manufacturing Limited, George Town / Cayman Islands
|Siemens S.A., Santiago de Chile / Chile                                           
|Siemens Manufacturing S.A., Bogotá / Colombia                                     
|Siemens S.A., Costado Sur - Tenjo / 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                               
|Siemens S.A., Quito / Ecuador                                                     
|Siemens S.A., San Salvador / El Salvador                                          
|SIEMENS HEALTHCARE DIAGNOSTICS GUATEMALA, S.A., Guatemala / Guatemala             
|Siemens S.A., Guatemala / Guatemala                                               
|Siemens S.A., Tegucigalpa / Honduras                                              
|Dade Behring, S.A. de C.V., México, D.F. / Mexico                                 
|Grupo Siemens S.A. de C.V., México, D.F. / Mexico                                 
|Indústria de Trabajos Eléctricos S.A. de C.V., Ciudad Juárez / Mexico             
|Ingdesi S.A. de C.V., Monterrey / Mexico                                          
|Proyectos de Energia S.A. de C.V., México, D.F. / Mexico                          
|Siemens Healthcare Diagnostics, S. de R.L. de C.V., México, D.F. / Mexico         
|Siemens Industry Software, SA de CV, Santa Fe / Mexico                            
|Siemens Inmobiliaria S.A. de C.V., México, D.F. / Mexico                          
|Siemens Innovaciones S.A. de C.V., México, D.F. / Mexico                          
|Siemens Servicios S.A. de C.V., México, D.F. / Mexico                             
|Siemens, S.A. de C.V., México, D.F. / Mexico                                      
|Siemens S.A., Managua / Nicaragua                                                 
|Siemens Healthcare Diagnostics Panama, S.A, Panama City / Panama                  
|Siemens S.A., Panama City / Panama                                                
|Siemens S.A.C., Lima / Peru                                                       
|Siemens S.A., Montevideo / Uruguay                                                
|Siemens Telecomunicaciones S.A., Montevideo / Uruguay                             
|Audiology Distribution, LLC, Wilmington, DE / USA                                 
|eMeter Corporation, Wilmington, DE / USA                                          
|FCE International, LLC, Huntingdon Valley, PA / USA                               
|HearUSA IPA, Inc., New York, NY / USA                                             
|HearX West LLC, West Palm Beach, FL / USA                                         
|HearX West, Inc., Los Angeles, CA / USA                                           



---

|                                                                        
|------------------------------------------------------------------------
|September 30, 2013                                                      
|IBS America, Inc., Lexington, MA / USA                                  
|LMS North America, Inc., Wilmington, DE / USA                           
|Mannesmann Corporation, New York, NY / USA                              
|NEM USA Corp., Wilmington, DE / USA                                     
|Nimbus Technologies, LLC, Bingham Farms, MI / USA                       
|P.E.T.NET Houston, LLC, Austin, TX / USA                                
|Pace Global, LLC, Wilmington, DE / USA                                  
|PETNET Indiana LLC, Indianapolis, IN / USA                              
|PETNET Solutions Cleveland, LLC, Wilmington, DE / USA                   
|PETNET Solutions, Inc., Knoxville, TN / USA                             
|Preactor North America Inc., Dallas, TX / USA                           
|Siemens Capital Company LLC, Wilmington, DE / USA                       
|Siemens Convergence Creators Corp., Wilmington, DE / USA                
|Siemens Corporation, Wilmington, DE / USA                               
|Siemens Credit Warehouse, Inc., Wilmington, DE / USA                    
|Siemens Demag Delaval Turbomachinery, Inc., Wilmington, DE / USA        
|Siemens Electrical, LLC, Wilmington, DE / USA                           
|Siemens Energy, Inc., Wilmington, DE / USA                              
|Siemens Financial Services, Inc., Wilmington, DE / USA                  
|Siemens Financial, Inc., Wilmington, DE / USA                           
|Siemens Fossil Services, Inc., Wilmington, DE / USA                     
|Siemens Generation Services Company, Wilmington, DE / USA               
|Siemens Government Technologies, Inc., Wilmington, DE / USA             
|Siemens Healthcare Diagnostics Inc., Los Angeles, CA / USA              
|Siemens Hearing Instruments, Inc., Wilmington, DE / USA                 
|Siemens Industry, Inc., Wilmington, DE / USA                            
|Siemens Medical Solutions USA, Inc., Wilmington, DE / USA               
|Siemens Molecular Imaging, Inc., Wilmington, DE / USA                   
|Siemens Postal, Parcel & Airport Logistics LLC, Wilmington, DE / USA    
|Siemens Power Generation Service Company, Ltd., Wilmington, DE / USA    
|Siemens Product Lifecycle Management Software Inc., Wilmington, DE / USA
|Siemens Public, Inc., Wilmington, DE / USA                              
|Siemens Rail Automation Carborne Systems Inc., Harrisburg, PA / USA     
|Siemens Rail Automation Corporation, Wilmington, DE / USA               
|Siemens Treated Water Outsourcing Corp., Wilmington, DE / USA           
|Siemens USA Holdings, Inc., Wilmington, DE / USA                        
|Siemens Water Technologies LLC, Wilmington, DE / USA                    
|SMI Holding LLC, Wilmington, DE / USA                                   
|TurboCare, Inc., Wilmington, DE / USA                                   
|Wheelabrator Air Pollution Control Inc., Baltimore, MD / USA            
|Winergy Drive Systems Corporation, Wilmington, DE / USA                 
|Siemens Rail Automation, C.A., Caracas / Venezuela                      
|Siemens S.A., Caracas / Venezuela                                       
|                                                                        
|Asia, Australia (147 companies)                                         
|Australia Hospital Holding Pty Limited, Bayswater / Australia           
|Exemplar Health (NBH) 2 Pty Limited, Bayswater / Australia              
|Exemplar Health (NBH) Holdings 2 Pty Limited, Bayswater / Australia     
|Exemplar Health (NBH) Trust 2, Bayswater / 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    



---

|                                                                                         
|-----------------------------------------------------------------------------------------
|September 30, 2013                                                                       
|Exemplar Health (SCUH) Trust 3, Bayswater / Australia                                    
|Exemplar Health (SCUH) Trust 4, Bayswater / Australia                                    
|Kaon Consulting Pty. Ltd., Loganholme QLD / Australia                                    
|Kaon Electric Pty. Ltd., Loganholme QLD / Australia                                      
|Kaon Holdings Pty. Ltd., Loganholme QLD / Australia                                      
|Memcor Australia Pty. Ltd., South Windsor / Australia                                    
|Siemens Hearing Instruments Pty. Ltd., Bayswater / Australia                             
|Siemens Ltd., Bayswater / Australia                                                      
|Siemens Rail Automation Holding Pty. Ltd., Clayton / Australia                           
|SIEMENS RAIL AUTOMATION INVESTMENT PTY. LTD., Clayton / Australia                        
|SIEMENS RAIL AUTOMATION PTY. LTD., Clayton / Australia                                   
|Siemens Water Technologies Pty Ltd, Bayswater / Australia                                
|Westinghouse McKenzie-Holland Pty Ltd, Clayton / Australia                               
|Siemens Bangladesh Ltd., Dhaka / Bangladesh                                              
|Beijing Siemens Cerberus Electronics Ltd., Beijing / China                               
|Chengdu KK&K Power Fan Co., Ltd., Chengdu / China                                        
|DPC (Tianjin) Co., Ltd., Tianjin / China                                                 
|GIS Steel & Aluminum Products Co., Ltd. Hangzhou, Hangzhou / China                       
|IBS Industrial Business Software (Shanghai), Ltd., Shanghai / China                      
|LMS (Beijing) Technology Co. Ltd, Beijing / China                                        
|MWB (Shanghai) Co Ltd., Shanghai / China                                                 
|Siemens Building Technologies (Tianjin) Ltd., Tianjin / China                            
|Siemens Business Information Consulting Co.,Ltd, Beijing / China                         
|Siemens Circuit Protection Systems Ltd., Shanghai / China                                
|Siemens Eco-City Innovation Technologies (Tianjin) Co., Ltd., Tianjin / 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                                        
|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 Investment Consulting Co., Ltd., Beijing / 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 Rail Automation Technical Consulting Services (Beijing) Co. Ltd., Beijing /
China



---

|                                                                                
|--------------------------------------------------------------------------------
|September 30, 2013                                                              
|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 Venture Capital Co., Ltd., Beijing / 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                              
|Smart Metering Solutions (Changsha) Co. Ltd., Changsha / 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                                
|SAMTECH HK Ltd, Hong Kong / Hong Kong                                           
|Siemens Healthcare Diagnostics Limited, Hong Kong / Hong Kong                   
|Siemens Industry Software Limited, Hong Kong / Hong Kong                        
|Siemens Ltd., Hong Kong / Hong Kong                                             
|LMS India Engineering Solutions Pvt Ltd, Chennai / India                        
|PETNET Radiopharmaceutical Solutions Pvt. Ltd., New Delhi / India               
|Powerplant Performance Improvement Ltd., New Delhi / India                      
|Preactor Software India Private Limited, Bangalore / India                      
|Siemens Convergence Creators Private Limited, Mumbai / India                    
|Siemens Financial Services Private Limited, Mumbai / India                      
|Siemens Hearing Instruments Pvt. Ltd., Bangalore / India                        
|Siemens Industry Software (India) Private Limited, New Delhi / India            
|Siemens Ltd., Mumbai / India                                                    
|Siemens Postal and Parcel Logistics Technologies Private Limited, Mumbai / India
|Siemens Postal Parcel & Airport Logistics Private Limited, Mumbai / India       
|Siemens Rail Automation Pvt. Ltd., Bangalore / India                            
|Siemens Technology and Services Private Limited, Mumbai / India                 
|P.T. Siemens Indonesia, Jakarta / Indonesia                                     
|PT. Siemens Industrial Power, Kota Bandung / Indonesia                          
|Siemens Hearing Instruments Batam, PT, Batam / Indonesia                        
|Acrorad Co., Ltd., Okinawa / Japan                                              
|Best Sound K.K., Sagamihara / Japan                                             
|LMS Japan KK, Kanagawa / Japan                                                  
|Siemens Healthcare Diagnostics K.K., Tokyo / Japan                              
|Siemens Hearing Instruments K.K., Tokyo / Japan                                 
|Siemens Industry Software K.K., Tokyo / Japan                                   



---

|                                                                                                     
|-----------------------------------------------------------------------------------------------------
|September 30, 2013                                                                                   
|Siemens Japan Holding K.K., Tokyo / Japan                                                            
|Siemens Japan K.K., Tokyo / Japan                                                                    
|Siemens Product Lifecycle Management Software II (JP) K.K., Tokyo / Japan                            
|LMS Korea Co. Ltd, Seoul / Korea                                                                     
|Siemens Industry Software Ltd., Seoul / Korea                                                        
|Siemens Ltd. Seoul, Seoul / Korea                                                                    
|Siemens PETNET Korea Co. Ltd., Seoul / Korea                                                         
|HRSG Systems (Malaysia) SDN. BHD., Kuala Lumpur / Malaysia                                           
|Reyrolle (Malaysia) Sdn. Bhd., Kuala Lumpur / Malaysia                                               
|Siemens Malaysia Sdn. Bhd., Petaling Jaya / Malaysia                                                 
|Siemens Subsea Systems SDN. BHD, Kuala Lumpur / Malaysia                                             
|Siemens Transportation Turnkey Systems Sdn. Bhd., Petaling Jaya / Malaysia                           
|Siemens Water Technologies SDN. BHD., Petaling Jaya / Malaysia                                       
|VA TECH Malaysia Sdn.Bhd., Kuala Lumpur / Malaysia                                                   
|Siemens (N.Z.) Limited, Auckland / New Zealand                                                       
|Dade Behring Diagnostics Philippines, Inc., Manila / Philippines                                     
|Siemens Power Operations, Inc., Manila / Philippines                                                 
|Siemens, Inc., Manila / Philippines                                                                  
|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 Postal, Parcel & Airport Logistics PTE. LTD., Singapore / Singapore                          
|Siemens Pte. Ltd., Singapore / Singapore                                                             
|Siemens Rail Automation Pte. Ltd., Singapore / Singapore                                             
|Siemens Water Technologies Pte. Ltd., Singapore / Singapore                                          
|Siemens Industry Software (TW) Co., Ltd., Taipei / Taiwan                                            
|Siemens Ltd., Taipei / Taiwan                                                                        
|Siemens Limited, Bangkok / Thailand                                                                  
|Siemens Water Technologies Limited, Bangkok / Thailand                                               
|VA TECH Holding (Thailand) Co. Ltd., Bangkok / Thailand                                              
|VA TECH Transmission & Distribution Co. Ltd., Bangkok / Thailand                                     
|Siemens Ltd., Ho Chi Minh City / Vietnam                                                             
|                                                                                                     
|Associated companies and joint ventures                                                              
|                                                                                                     
|Germany (30 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                                                              
|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                                                                        
|Maschinenfabrik Reinhausen GmbH, Regensburg                                                          
|MeVis BreastCare GmbH & Co. KG, Bremen                                                               
|MeVis BreastCare Verwaltungsgesellschaft mbH, Bremen                                                 



---

|                                                                                                         
|---------------------------------------------------------------------------------------------------------
|September 30, 2013                                                                                       
|OWP Butendiek GmbH & Co. KG, 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 Qualität & Dividende Europa, Munich                                                                 
|Symeo GmbH, Neubiberg                                                                                    
|Transrapid International Verwaltungsgesellschaft mbH i.L., Berlin                                        
|Voith Hydro Holding GmbH & Co. KG, Heidenheim                                                            
|Voith Hydro Holding Verwaltungs GmbH, Heidenheim                                                         
|Wustermark Energie GKW Beteiligungs-GmbH, Hamburg                                                        
|                                                                                                         
|Europe, Commonwealth of Independent States (C.I.S.), Africa, Middle East (without Germany)
(63 companies)
|Arelion GmbH, Hagenberg im Mühlkreis / Austria                                                           
|Aspern Smart City Research GmbH, Vienna / Austria                                                        
|Aspern Smart City Research GmbH & Co KG, Vienna / Austria                                                
|E-Mobility Provider Austria GmbH, Vienna / Austria                                                       
|E-Mobility Provider Austria GmbH & Co KG, Vienna / Austria                                               
|Oil and Gas ProServ LLC, Baku / Azerbaijan                                                               
|Dils Energie NV, Brussels / Belgium                                                                      
|T-Power NV, Brussels / Belgium                                                                           
|Meomed s.r.o., Prerov / Czech Republic                                                                   
|A2SEA A/S, Fredericia / Denmark                                                                          
|Compagnie Electrique de Bretagne, S.A.S., Paris / France                                                 
|TRIXELL S.A.S., Moirans / France                                                                         
|Breesea Limited, London / Great Britain                                                                  
|Cross London Trains Holdco 2 Limited, London / Great Britain                                             
|Gwynt y Mor Offshore Wind Farm Limited, Swindon, Wiltshire / 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                                                               
|SMart Wind SPC 5 Limited, London / Great Britain                                                         
|SMart Wind SPC 6 Limited, London / Great Britain                                                         
|SMart Wind SPC 7 Limited, London / Great Britain                                                         
|SMart Wind SPC 8 Limited, London / Great Britain                                                         
|Unincorporated Joint Venture Gwynt y Mor, Swindon, Wiltshire / Great Britain                             
|Eviop-Tempo A.E. Electrical Equipment Manufacturers, Vassiliko / Greece                                  
|Szeged Energia Zrt., Szeged / Hungary                                                                    
|Arava Power Company Ltd., D.N. Eilot / Israel                                                            
|Global Sun Israel, L.P., D.N. Eilot / Israel                                                             
|Metropolitan Transportation Solutions Ltd., Rosh HaAyin / Israel                                         
|Transfima GEIE, Turin / Italy                                                                            
|Transfima S.p.A., Milan / Italy                                                                          
|VAL 208 Torino GEIE, Milan / Italy                                                                       
|Temir Zhol Electrification LLP, Astana / Kazakhstan                                                      



---

|                                                                                                                                    
|------------------------------------------------------------------------------------------------------------------------------------
|September 30, 2013                                                                                                                  
|Solutions & Infrastructure Services Limited, Gzira / Malta                                                                          
|Energie Electrique de Tahaddart S.A., Tanger / Morocco                                                                              
|Enterprise Networks Holdings B.V., Amsterdam / Netherlands                                                                          
|Infraspeed Maintainance B.V., Zoetermeer / Netherlands                                                                              
|Ural Locomotives Holding Besloten Vennootschap, The Hague / Netherlands                                                             
|VOEST-ALPINE Technical Services Ltd., Abuja / Nigeria                                                                               
|Wirescan AS, Torp / Norway                                                                                                          
|Rousch (Pakistan) Power Ltd., Karachi / Pakistan                                                                                    
|Windfarm Polska II Sp. z o.o., Koszalin / Poland                                                                                    
|OOO Northern Capital Express, Moscow / Russian Federation                                                                           
|OOO Transconverter, Moscow / Russian Federation                                                                                     
|OOO UniPower Transmission Solutions, Region Moskau Krasnogorsky District / 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                                                                            
|Impilo Consortium (Pty.) Ltd., La Lucia / South Africa                                                                              
|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                                                                           
|                                                                                                                                    
|Americas (12 companies)                                                                                                             
|Cia Técnica de Engenheria Eletrica Sucursal Argentina VA TECH ARGENTINA S.A. Union transitoria de Empresas, Buenos Aires / Argentina
|BritePointe, Inc., Dover, DE / 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., Dover, DE / USA                                                                                         
|PhSiTh LLC, New Castle, DE / USA                                                                                                    
|Power Properties Inc., Boston, MA / USA                                                                                             
|Rether networks, Inc., Berkeley, CA / USA                                                                                           
|Siemens First Capital Commercial Finance, LLC, Oklahoma City, OK / USA                                                              
|Treated Water Outsourcing, a Nalco/U.S. Filter Joint Venture, Naperville, IL / USA                                                  
|Innovex Capital En Tecnologia, C.A., Caracas / Venezuela                                                                            
|                                                                                                                                    
|Asia, Australia (21 companies)                                                                                                      
|Exemplar Health (NBH) Partnership, Melbourne / Australia                                                                            
|Exemplar Health (SCUH) Partnership, Sydney / Australia                                                                              
|ChinaInvent (Shanghai) Instrument Co., Ltd, Shanghai / China                                                                        
|FCE (Beijing) Heat Treatment Technology Co., Ltd., Beijing / China                                                                  
|GSP China Technology Co., Ltd., Beijing / China                                                                                     
|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                                                                           
|Zhenjiang Siemens Busbar Trunking Systems Co. Ltd., Yangzhong /
China                                                               



---

|                                                                                                            
|------------------------------------------------------------------------------------------------------------
|September 30, 2013                                                                                          
|Bangalore International Airport Ltd., Bangalore / India                                                     
|Transparent Energy Systems Private Limited, Pune / India                                                    
|P.T. Jawa Power, Jakarta / Indonesia                                                                        
|PT Asia Care Indonesia, Jakarta / Indonesia                                                                 
|Kanto Hochouki Co., Ltd., Ibaragi / Japan                                                                   
|Kikoeno Soudanshitsu Co., Ltd., Tochigi / Japan                                                             
|Koden Co., Ltd., Hiroshima / Japan                                                                          
|Yaskawa Siemens Automation & Drives Corp., Kitakyushu / Japan                                               
|Power Automation Pte. Ltd., Singapore / Singapore                                                           
|Modern Engineering and Consultants Co. Ltd., Bangkok / Thailand                                             
|                                                                                                            
|Other investments                                                                                           
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|Germany (10 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                                            
|OSRAM Licht AG, Munich                                                                                      
|Realtime Technology AG, Munich                                                                              
|Siemens Global Innovation Partners I GmbH & Co. KG, Munich                                                  
|Siemens Pensionsfonds AG, Grünwald                                                                          
|SIM 9. Grundstücksverwaltungs- und -beteiligungs-GmbH, Munich                                               
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|Europe, Commonwealth of Independent States (C.I.S.), Africa, Middle East (without Germany) (4
companies)    
|Atos S.A., Bezons Cedex / France                                                                            
|Siemens Benefits Scheme Limited, Frimley, Surrey / Great Britain                                            
|Medical Systems S.p.A., Genoa / Italy                                                                       
|Corporate XII S.A. (SICAV-FIS), Luxembourg / Luxembourg                                                     
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|Americas (4 companies)                                                                                      
|Middle East Opportunities Fund SPC obo Solar Energy I Segregated Portfolio, George Town / Cayman Islands    
|Global Healthcare Exchange LLC, Wilmington, DE / USA                                                        
|iBAHN Corporation, South Jordan, UT / USA                                                                   
|Longview Intermediate Holdings B, LLC, Wilmington, DE / USA