Exhibit 8.1

LIST OF SUBSIDIARIES AND ASSOCIATED COMPANIES

of Siemens worldwide prepared pursuant to Section 313 (2) German Commercial Code (HGB)



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|September 30, 2011                                                                     
|Subsidiaries                                                                           
|                                                                                       
|Germany (132 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, Dusseldorf                                                      
|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                                                
|ILLIT Grundstücks-Verwaltungsgesellschaft mbH & Co. KG i.L., Grünwald                  
|ILLIT Grundstücksverwaltungs-Management GmbH, Grünwald                                 
|Immosuisse GmbH Immobilien Management i.L., Berlin                                     
|Industrieschutz Assekuranz-Vermittlung GmbH, Mülheim a. d. Ruhr                        
|IPGD Grundstücksverwaltungs-Gesellschaft mbH, Munich                                   
|Jawa Power Holding GmbH, Erlangen                                                      
|KompTime GmbH, Munich                                                                  
|Lincas Electro Vertriebsgesellschaft mbH, Hamburg                                      
|LINCAS Export Services GmbH, Hamburg                                                   
|Loher GmbH, Ruhstorf a.d. Rott                                                         
|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 Opto Semiconductors GmbH, Regensburg                                             
|Partikeltherapiezentrum Kiel Holding GmbH, Erlangen                                    
|Projektbau-Arena-Berlin GmbH, Munich                                                   
|R & S Restaurant Services GmbH, Munich                                                 
|Radium Lampenwerk Gesellschaft mbH, Wipperfürth                                        
|REMECH Systemtechnik GmbH, Kamsdorf                                                    
|RISICOM Rückversicherung AG, Grünwald                                                  
|Ruhrtal Hochspannungsgeräte GmbH, Bochum                                               
|Siemens Audiologische Technik GmbH, Erlangen                                           
|Siemens Bank GmbH, Munich                                                              



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|September 30, 2011                                                                
|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 Geared Motors Gesellschaft mit beschränkter Haftung, Tübingen             
|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, Frankfurt am Main           
|Siemens Technology Accelerator GmbH, Munich                                       
|Siemens Technopark Berlin GmbH & Co. KG, Berlin                                   
|Siemens Technopark Berlin Verwaltungs GmbH, Berlin                                
|Siemens Technopark Mülheim GmbH & Co. KG, Mülheim a. d. Ruhr                      
|Siemens Technopark Mülheim Verwaltungs-GmbH, Mülheim a. d. Ruhr                   
|Siemens Technopark Nürnberg GmbH & Co. KG, Nuremberg                              
|Siemens Technopark Nürnberg Verwaltungs GmbH, Nuremberg                           
|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                            
|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                                              



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|September 30, 2011                                                                    
|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 Control GmbH, Traunreut                                                        
|Siteco Lighting GmbH, Traunreut                                                       
|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, Munich      
|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                                       
|Vermietungsgesellschaft Objekt 12 GmbH & Co. Objekt München KG i.L., Dusseldorf       
|Verwaltung Poolbeg Vermiet GmbH, Munich                                               
|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                                            
|Wesmag Weseler Maschinenbaugesellschaft mit beschränkter Haftung, Munich              
|Winergy AG, Voerde                                                                    
|                                                                                      
|Europe (without Germany) (244 companies)                                              
|Oktopus S.A./N.V., Brussels / Belgium                                                 
|Siemens Healthcare Diagnostics SA, Brussels / Belgium                                 
|Siemens Healthcare Diagnostics Services Sprl, Brussels / Belgium                      
|Siemens Industry Software NV, Zaventem / Belgium                                      
|Siemens Product Lifecycle Management Software II (BE) BVBA, Zaventem / Belgium        
|Siemens S.A./N.V., Anderlecht / Belgium                                               
|Siteco Lighting Benelux BVBA, Eupen / 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                                                        
|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                                              
|Osaühing Siemens Medical Solutions Diagnostics, Tallinn / Estonia                     
|OY OSRAM AB, Vantaa / Finland                                                         



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|September 30, 2011                                                                    
|Siemens Healthcare Diagnostics OY, Espoo / Finland                                    
|Siemens Osakeyhtiö, Espoo / Finland                                                   
|ELAN SOFTWARE SYSTEMS S.A., Toulouse / France                                         
|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 S.A.S., Saint-Denis / France                                   
|Siemens Healthcare Diagnostics S.A.S., Paris / France                                 
|Siemens Industry Software SAS, Vélizy Villacoublay / France                           
|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                    
|Kintec A.E., Athens / Greece                                                          
|OSRAM A.E., Athens / Greece                                                           
|Project Management Company A.E., Athens / Greece                                      
|Siemens A.E., Elektrotechnische Projekte und Erzeugnisse, Athens / Greece             
|Siemens Healthcare Diagnostics ABEE, Athens / Greece                                  
|Broadcastle Bank Limited, Stoke Poges, Buckinghamshire / Great Britain                
|Broadcastle Ltd., Stoke Poges, Buckinghamshire / Great Britain                        
|Electrium Sales Limited, Frimley, Surrey / Great Britain                              
|Europlex Technologies UK Limited, Bedford, Bedfordshire / Great Britain               
|GyM Renewables Limited, Frimley, Surrey / Great Britain                               
|GyM Renewables ONE Limited, Frimley, Surrey / Great Britain                           
|OSRAM Ltd., Langley, Berkshire / Great Britain                                        
|Poseidon International Limited, Aberdeen / Great Britain                              
|Siemens Financial Services Holdings Ltd., Stoke Poges, Buckinghamshire / Great Britain
|Siemens Financial Services Ltd., Stoke Poges, Buckinghamshire / Great Britain         
|Siemens Flow Instruments Ltd., Stonehouse, Gloucestershire / Great Britain            
|Siemens Healthcare Diagnostics Ltd., Frimley, Surrey / Great Britain                  
|Siemens Healthcare Diagnostics Manufacturing Ltd, Frimley, Surrey / Great Britain     
|Siemens Healthcare Diagnostics Products Ltd, Llanberis, Gwynedd / Great Britain       
|Siemens Hearing Instruments Ltd., Crawley, Sussex / Great Britain                     
|Siemens Holdings plc, Frimley, Surrey / Great Britain                                 
|Siemens Industrial Turbomachinery Ltd., Lincoln, Lincolnshire / 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 and Wear / 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                             
|Bonus Wind Turbine Ireland Limited, Dublin / Ireland                                  
|Europlex Technologies (Ireland) Limited, Dublin / Ireland                             
|iMetrex Technologies Limited, Dublin / Ireland                                        



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|September 30, 2011                                                           
|Siemens Ltd., Dublin / Ireland                                               
|Siemens Medical Solutions Diagnostics Europe Limited, Dublin / Ireland       
|HV-Turbo Italia S.r.l., Mornago / Italy                                      
|Nuova Magrini Galileo S.p.A. in Liquidazione, Bergamo / 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 Holding S.p.A., 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                                              
|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                                               
|SIA Siemens Medical Solutions Diagnostics, Riga / Latvia                     
|UAB Siemens Medical Solutions Diagnostics, Vilnius / Lithuania               
|Tecnomatix Technologies SARL, Luxemburg / Luxembourg                         
|TFM International S.A. i.L., Luxemburg / Luxembourg                          
|Siemens d.o.o. Podgorica, Podgorica / Montenegro                             
|OSRAM Benelux B.V., Capelle aan den IJssel / 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 Power Plant Holding B.V., The Hague / Netherlands        
|Siemens Healthcare Diagnostics B.V., Amersfoort / Netherlands                
|Siemens Industry Software B.V., Capelle aan den IJssel / Netherlands         
|Siemens International Holding B.V., The Hague / Netherlands                  
|Siemens Lease 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                                        
|OSRAM AS, Baerum / Norway                                                    
|Poseidon Consulting Services AS, Stavanger / Norway                          
|Siemens AS, Oslo / Norway                                                    
|Siemens Business Services AS, Oslo / Norway                                  
|Siemens Healthcare Diagnostics AS, Oslo / Norway                             
|Siemens Höreapparater AS, Lillestroem / Norway                               
|Siteco Belysning AS, Oslo / Norway                                           
|ComBuild Kommunikations & Gebäudetechnologie GmbH, Vienna / Austria          
|ELIN EBG Traction GmbH, Vienna / Austria                                     
|ETM professional control GmbH, Eisenstadt / Austria                          
|FSG Financial Services GmbH, Vienna / Austria                                
|Hochquellstrom-Vertriebs GmbH, Vienna / Austria                              
|ITH icoserve technology for healthcare GmbH, Innsbruck / Austria             
|KDAG Beteiligungen GmbH, Vienna / Austria                                    
|Landis & Staefa (Österreich) GmbH, Vienna /
Austria                          



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|September 30, 2011                                                            
|Landis & Staefa GmbH, Vienna / Austria                                        
|Saudi VOEST-ALPINE GmbH, Linz / Austria                                       
|SIELOG Systemlogik GmbH, Vienna / Austria                                     
|Siemens Aktiengesellschaft Österreich, 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                       
|Siemens Transformers Austria GmbH, Vienna / Austria                           
|Siemens Transformers Austria GmbH & Co KG, 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    
|Audio SAT Sp. z o.o., Poznan / Poland                                         
|DPC Polska Sp. z o.o. w likwidacji, Cracow / 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., Breslau / Poland                                        
|OSRAM Empresa de Aparelhagem Eléctrica Lda., Lisbon / Portugal                
|Siemens Healthcare Diagnostics, Unipessoal Lda., Amadora / Portugal           
|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 Elektrozavod High Voltage Engineering, Moscow / Russian Federation
|OOO Siemens High Voltage Products, Ufimsker Region / Russian Federation       
|OOO Siemens Train Technologies, Verkhnyaya Pyshma / Russian Federation        
|OOO Siemens Transformers, Voronezh / Russian Federation                       
|OOO Siteco, Moscow / Russian Federation                                       
|Siemens Elektroprivod LLC, Saint Petersburg / Russian Federation              
|Siemens Industry Software, OOO, Moscow / Russian Federation                   
|Siemens Research Center Limited Liability Company, Moscow / Russian Federation
|ZAO DeltaLeasing, Vladivostok / Russian Federation                            
|OSRAM AB, Stockholm / Sweden                                                  
|Siemens AB, Upplands Väsby / Sweden                                           
|Siemens Financial Services AB, Stockholm / Sweden                             



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|September 30, 2011                                                       
|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       
|Siemens Healthcare Diagnostics AG, Zurich / Switzerland                  
|Siemens Industry Software AG, Urdorf / Switzerland                       
|Siemens Leasing 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 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 Medical Solutions Diagnostics, s.r.o. i.L., 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., Tres Cantos (Madrid) / Spain                    
|Telecomunicación, Electrónica y Conmutación S.A., Madrid / Spain         
|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 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                   
|STAEFA CONTROL SYSTEM s.r.o., Prague / Czech Republic                    
|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      
|DP OSRAM Ukraine, Kiev / Ukraine                                         
|OOO OEZ Ukraine, Kiev / Ukraine                                          
|Siemens Ukraine, Kiev / Ukraine                                          



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|September 30, 2011                                                                                         
|evosoft Hungary Szamitastechnikai Kft., Budapest / Hungary                                                 
|Siemens Audiológiai Technika Kereskedelmi és Szolgáltató Korlátolt
Felelösségü Társaság, Budapest / Hungary
|Siemens Erömütechnika Kft., Budapest / Hungary                                                             
|Siemens PSE Program- és Rendszerfejlesztö Kft., Budapest / Hungary                                         
|Siemens Zrt., Budapest / Hungary                                                                           
|J. N. Kelly Security Holding Limited, Larnaka / Cyprus                                                     
|Kintec Cyprus Ltd, Larnaka / Cyprus                                                                        
|                                                                                                           
|America (117 companies)                                                                                    
|OSRAM Argentina S.A.C.I., Buenos Aires / Argentina                                                         
|Siemens Healthcare Diagnostics S.A., 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                                    
|Chemtech Servicos de Engenharia e Software Ltda., Rio de Janeiro / Brazil                                  
|Iriel Indústria Cómercio de Sistemas Eléctricos Ltda., Canoas / Brazil                                     
|OSRAM do Brasil Lampadas Elétricas Ltda., Osasco / Brazil                                                  
|Siemens Aparelhos Auditivos Ltda., São Paulo / Brazil                                                      
|Siemens Eletroeletronica Ltda., Manaus / Brazil                                                            
|Siemens Healthcare Diagnósticos Ltda., São Paulo / Brazil                                                  
|Siemens Industry Software Ltda., São Caetano do Sul / Brazil                                               
|Siemens Ltda., São Paulo / Brazil                                                                          
|Siemens VAI Metals Services Ltda., Volta Redonda / Brazil                                                  
|Turbocare Ltda., São Paulo / Brazil                                                                        
|VAIINGDESI Automation Ltda., Belo Horizonte / Brazil                                                      
|Dade Behring Hong Kong Holdings Corporation, Tortola / British Virgin Islands                              
|OSRAM Chile Ltda., Santiago de Chile / Chile                                                               
|Siemens Healthcare Diagnostics S.A., Santiago de Chile / Chile                                             
|Siemens S.A., Santiago de Chile / Chile                                                                    
|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                                                                       
|Siemens Healthcare Diagnostics Manufacturing Limited, George Town / Cayman Islands                         
|Venture Strategy Cayman Partners L.P., George Town / Cayman Islands                                        
|OSRAM Sylvania Ltd., Mississauga, Ontario / Canada                                                         
|Siemens Canada Ltd., Burlington, Ontario / Canada                                                          
|Siemens Financial Ltd., Burlington, Ontario / Canada                                                       
|SIEMENS HEALTHCARE DIAGNOSTICS LTD., 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                             
|OSRAM de Colombia Iluminaciones S.A., Bogotá / Colombia                                                    
|Siemens Healthcare Diagnostics Ltda., Bogotá / Colombia                                                    
|Siemens Manufacturing S.A., Bogotá / Colombia                                                              



---

|                                                                              
|------------------------------------------------------------------------------
|September 30, 2011                                                            
|Siemens S.A., Bogotá / Colombia                                               
|Dade Behring, S.A. de C.V., Mexico D.F. / Mexico                              
|Grupo Siemens S.A. de C.V., Mexico D.F. / 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 D.F. / Mexico                       
|Siemens Healthcare Diagnostics, S. de R.L. de C.V., Mexico D.F. / Mexico      
|Siemens Industry Software, SA de CV, Santa Fe / Mexico                        
|Siemens Inmobiliaria S.A. de C.V., Mexico D.F. / Mexico                       
|Siemens Innovaciones S.A. de C.V., Mexico D.F. / Mexico                       
|Siemens Medical Solutions Diagnostics S. de R.L. de C.V., Mexico D.F. / Mexico
|Siemens Servicios S.A. de C.V., Mexico D.F. / Mexico                          
|Siemens, S.A. de C.V., Mexico D.F. / 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, Piscataway, NJ / USA                             
|Demag Delaval Turbomachinery Corp., Trenton, NJ / USA                         
|HearX West LLC, West Palm Beach, FL / USA                                     
|HearX West, Inc., West Palm Beach, FL / USA                                   
|Mannesmann Corporation, New York, NY / 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                          
|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                                   
|Republic Intelligent Transportation Services, Inc., Novato, CA / USA          
|Schlesinger-Siemens Electrical, LLC, Alpharetta, GA / USA                     
|Siemens Capital Company LLC, Iselin, NJ / USA                                 
|Siemens Corporation, Washington, D.C. / USA                                   
|Siemens Credit Warehouse, Inc., Iselin, NJ / USA                              
|Siemens Demag Delaval Turbomachinery, Inc., Hamilton, NJ / USA                
|Siemens Diagnostics Finance Co. LLC, Deerfield, IL / 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., Reston, VA / USA                       
|Siemens Government, Inc., Arlington, TX / 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                        



---

|                                                                           
|---------------------------------------------------------------------------
|September 30, 2011                                                         
|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                        
|The Colorado Medical Cyclotron, LLC, Knoxville, TN / 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 Corp., Elgin, IL / USA                               
|Siemens Healthcare Diagnostics C.A., Caracas / Venezuela                   
|Siemens S.A., Caracas / Venezuela                                          
|TurboCare C.A., Caracas / Venezuela                                        
|                                                                           
|Asia (159 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                                   
|Morgan Rolling Mill (Shanghai) Co., Ltd., Shanghai / China                 
|MWB (Shanghai) Co Ltd., Shanghai / China                                   
|OSRAM China Lighting Ltd., Foshan / China                                  
|OSRAM Kunshan Display Optic Co. Ltd., Kunshan / China                      
|Siemens Building Technologies (Tianjin) Ltd., Tianjin / 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                          
|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 Breakers 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                            



---

|                                                                               
|-------------------------------------------------------------------------------
|September 30, 2011                                                             
|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 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 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                      
|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                     
|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                                
|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 Corporate Finance Pvt. Ltd., Mumbai / India                            
|Siemens Demag Delaval Turbomachinery Pvt. Ltd., Pune / 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 Information Processing Services Pvt. Ltd., Bengaluru / India           
|Siemens Information Systems Ltd., Mumbai / India                               
|Siemens Ltd., Mumbai / India                                                   
|Siemens Nixdorf Information Systems Pvt. Ltd., Mumbai / India                  
|Siemens Power Engineering Pvt. Ltd., Gurgaon / India                           
|Siemens VAI Metals Technologies Private Limited, Kolkata /
India               



---

|                                                                            
|----------------------------------------------------------------------------
|September 30, 2011                                                          
|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                      
|Demag Delaval Desoil Services (Sherkate Sahami Khass), Qeshm / Iran         
|OSRAM Lamp (P.J.S) Co., Teheran / Iran                                      
|Siemens Sherkate Sahami (Khass), Teheran / Iran                             
|Robcad Limited, 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                                         
|Koden Co., Ltd., Hiroshima / Japan                                          
|Mochida Siemens Medical Systems Co. Ltd., Tokyo / Japan                     
|OSRAM Ltd., Yokohama / Japan                                                
|OSRAM-MELCO Ltd., Yokohama / Japan                                          
|OSRAM-MELCO Toshiba Lighting Ltd., Yokosuka / 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                                            
|Siemens W.L.L., Doha / Qatar                                                
|OSRAM Korea Co. Ltd., Ansan-City / 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 / Kuwait          
|OSRAM (Malaysia) Sdn. Bhd., Kuala Lumpur / Malaysia                         
|Osram Opto Semiconductors (Malaysia) Sdn Bhd, Penang / Malaysia             
|Reyrolle (Malaysia) 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 Holdings (Malaysia) Sdn. Bhd., Kuala Lumpur / Malaysia              
|VA TECH Malaysia Sdn.Bhd., Kuala Lumpur / Malaysia                          
|Siemens L.L.C., Muscat / Oman                                               
|Siemens Pakistan Engineering Co. Ltd., Karachi / Pakistan                   
|Dade Behring Diagnistics Philippines, Inc., Manila / Philippines            
|Siemens Power Operations, Inc., Manila / Philippines                        
|Siemens, Inc., Manila / Philippines                                         
|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                                      



---

|                                                                                   
|-----------------------------------------------------------------------------------
|September 30, 2011                                                                 
|PETNET Solutions Private Limited, Singapore / Singapore                            
|Siemens Medical Instruments Pte. Ltd., Singapore / Singapore                       
|Siemens Product Lifecycle Management Software (SG) Pte. Ltd., Singapore / Singapore
|Siemens Pte. Ltd., Singapore / Singapore                                           
|OSRAM Taiwan Company Ltd., Taipeh / Taiwan                                         
|Siemens Industry Software (TW) Co., Ltd., Taipeh / Taiwan                          
|Siemens Ltd., Taipeh / 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, FZ-LLC, Dubai / United Arab Emirates                          
|Siemens Ltd., Ho Chi Minh City / Vietnam                                           
|                                                                                   
|Africa (32 companies)                                                              
|Siemens Healthcare Diagnostics S.A.E., Cairo / Egypt                               
|Siemens Ltd. for Trading, Cairo / Egypt                                            
|Siemens Technologies S.A.E., Cairo / Egypt                                         
|ESTEL Rail Automation SPA, Algiers / Algeria                                       
|Siemens Spa, Algiers / Algeria                                                     
|Siemens S.A., Luanda / Angola                                                      
|Siemens Pty. Ltd., Gaborone / Botswana                                             
|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                                                      
|Siemens Pvt. Ltd., Harare / Zimbabwe                                               
|Business Venture Investments No 626 (Pty) Ltd, Johannesburg / South Africa         
|Comos Industry Solutions (Pty) Ltd, Bryanston, Johannesburg / South Africa         
|Dade Behring South Africa (Pty) Ltd, Randjesfontein / 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 Building Technologies (Pty) Ltd., Midrand / 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 Ltd., Midrand / South Africa                                               
|Siemens Real Estate Management (Pty.) Ltd., Umtata / South Africa                  
|SIEMENS VAI METALS SERVICES (Pty) Ltd., Meyerton / South Africa                    
|Siemens Tanzania Ltd., Dar Es Salaam / Tansania                                    
|Siemens S.A., Tunis / Tunisia                                                      
|                                                                                   
|Australia/New Zealand/Oceans (9 companies)                                         
|Eden Technology Pty. Ltd., Victoria / Australia                                    
|Memcor Australia Pty. Ltd., South Windsor / Australia                              



---

|                                                                                                     
|-----------------------------------------------------------------------------------------------------
|September 30, 2011                                                                                   
|OSRAM Australia Pty. Ltd., Sydney / Australia                                                        
|Siemens Building Technologies Pty. Ltd., Mount Waverley / Australia                                  
|Siemens Healthcare Diagnostics Pty. Ltd., Bayswater / 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 (34 companies)                                                                               
|ATS Projekt Grevenbroich GmbH, Schüttorf, Schüttorf                                                  
|BELLIS GmbH, Braunschweig                                                                            
|Berufsbildungsbildungszentrum ESTA-Flender GmbH, Wittgensdorf                                        
|BSH Bosch und Siemens Hausgeräte GmbH, Munich                                                        
|BWI Informationstechnik GmbH, Meckenheim                                                             
|DKS Dienstleistungsgesellschaft f. Kommunikationsanlagen des Stadt- und Regionalverkehrs mbH, Cologne
|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                                                                        
|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                                          
|RITOS GmbH, Mömbris                                                                                  
|SIEKAP Industrial Services Gernsbach GmbH, Gernsbach                                                 
|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) (61 companies)                                                              
|Dils Energie NV, Brussels / Belgium                                                                  
|EMGO N.V., Lommel / Belgium                                                                          
|M-Brussels Invest S.A./N.V. i.L., Brussels / Belgium                                                 
|T-Power NV, Brussels / Belgium                                                                       
|A2SEA A/S, Fredericia / Denmark                                                                      
|Recylum S.A.S, Paris / France                                                                        
|TRIXELL S.A.S., Moirans / France                                                                     
|Anakiklosi Siskevon Simetochiki S.A., Piraeus / Greece                                               



---

|                                                                                   
|-----------------------------------------------------------------------------------
|September 30, 2011                                                                 
|Eviop-Tempo A.E. Electrical Equipment Manufacturers, Vassilikó Èvias/Euböa / Greece
|Gwynt y Mor Offshore Wind Farm Limited, Swindon / Great Britain                    
|Heron Wind Limited, London / Great Britain                                         
|Lincs Renewable Energy Holdings Limited, London / Great Britain                    
|Marine Current Turbines Limited, Bristol / Great Britain                           
|Njord Limited, London / Great Britain                                              
|Odos Imaging Ltd., Edinburgh / Great Britain                                       
|Plessey Holdings Ltd., Frimley, Surrey / Great Britain                             
|Pyreos Limited, Edinburgh / Great Britain                                          
|SMart Wind Limited, London / Great Britain                                         
|Unincorporated Joint Venture Gwynt y Mor, Swindon / Great Britain                  
|Archimede Solar Energy S.p.A., Massa Martana / Italy                               
|Cremona Engineering S.r.l., Cremona / Italy                                        
|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                         
|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                                                       
|AHC Austrian Health Care Systems & Engineering GmbH, Vienna / Austria              
|ELIN GmbH, Vienna / Austria                                                        
|ELIN GmbH & Co KG, Linz / Austria                                                  
|Kompetenzzentrum Licht GmbH, Innsbruck / Austria                                   
|Siemens Bacon GmbH, Vienna / Austria                                               
|Siemens Bacon GmbH & Co KG, Vienna / Austria                                       
|Windfarm Polska II Sp. z o.o., Koszalin / Poland                                   
|MTSMetro, Transportes do Sul S.A., Lisbon / Portugal                              
|Northern Capital Express (Express Severnoy Stolitsy), Moscow / Russian Federation  
|OOO Interturbo, Saint Petersburg / Russian Federation                              
|OOO Siemens IT Solutions & Services, Moscow / Russian Federation                   
|OOO Transconverter, Moscow / Russian Federation                                    
|OOO VIS Automation, Moscow / Russian Federation                                    
|ZAO Interautomatika, Moscow / Russian Federation                                   
|ZAO Nuclearcontrol, Moscow / Russian Federation                                    
|ZAO Systema-Service, Saint Petersburg / Russian Federation                         
|Certas AG, Zurich / Switzerland                                                    
|Interessengemeinschaft TUS, Männedorf / Switzerland                                
|Zentrum Oberengstringen AG, Oberengstringen / Switzerland                          
|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                                              
|EKOLAMP s.r.o., Prague / Czech Republic                                            
|Meomed s.r.o., Prerov / Czech Republic                                             
|Szeged Energia Zrt., Szeged / Hungary                                              



---

|                                                                        
|------------------------------------------------------------------------
|September 30, 2011                                                      
|America (21 companies)                                                  
|CVL Componentes de Vidro Ltda., Caçapava / Brazil                       
|innotec do Brasil Ltda., São Paulo / Brazil                             
|PowerU International Ltd., George Town / Cayman Islands                 
|Pemopro S.A. de C.V., Mexico D.F. / 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                                 
|Prenova, Inc., Marietta, GA / 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                                   
|WhoGlue, Inc., Baltimore, MD / 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                              
|Foshan Electrical and Lighting Co., Ltd., Foshan / China                
|GIS Steel & Aluminum Products Co., Ltd. Hangzhou, Hangzhou / China      
|GSP China Technology Co., Ltd., Beijing / China                         
|Guangzhou Morgan Seals Co., Ltd., Guangzhou / China                     
|OSRAM (China) Fluorescent Materials Co., Ltd., Yi Xing City / 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
|Siemens Traction Equipment Ltd., Zhuzhou, Zhuzhou / China               
|Siteco Prosperity Lighting (Lang Fang) Co., Ltd., Lang Fang / China     
|Yangtze Delta Manufacturing Co. Ltd., Hangzhou, Hangzhou / 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 Hayain / Israel       
|Negev EnergyAshalim Thermo-Solar Ltd, Ramat Gan / Israel               
|Kanto Hochouki Co., Ltd., Ibaragi / Japan                               
|Kikoeno Soudanshitsu Co., Ltd., Tochigi / Japan                         
|Mitsubishi Electric OSRAM Ltd., Yokohama / Japan                        
|TLT OSRAM-Melco Lighting Ltd., Yokosuka / 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                       



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|September 30, 2011                                                                                          
|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 (1 company)                                                                    
|SILCAR Pty. Ltd., Glen Iris / Australia                                                                     
|                                                                                                            
|Other investments                                                                                           
|                                                                                                            
|Germany (10 companies)                                                                                      
|Ausbildungszentrum für Technik, Informationsverarbeitung und Wirtschaft gemeinnützige GmbH (ATIW), Paderborn
|BSAV Kapitalbeteiligungen und Vermögensverwaltungs Management GmbH, Grünwald                                
|IBS AG, Höhr-Grenzhausen                                                                                    
|Kyros Beteiligungsverwaltung GmbH, Grünwald                                                                 
|PT Kapitalanlagen und Vermögensverwaltungs Management GmbH, 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                                               
|Unterstützungskasse der VDO Mess- und Regeltechnik GmbH, Schwalbach am Taunus                               
|                                                                                                            
|Europe (without Germany) (4 companies)                                                                      
|Atos S.A., Bezons Cedex / France                                                                            
|Medical Systems S.p.A., Genoa / Italy                                                                       
|Corporate XII S.A. (SICAV-FIS), Luxemburg / Luxembourg                                                      
|OAO Power Machines, Moscow / Russian Federation                                                             
|                                                                                                            
|America (3 companies)                                                                                       
|CoreLabs, Inc., Princeton, NJ / USA                                                                         
|Global Healthcare Exchange LLC, Westminster, CO / USA                                                       
|iBAHN, Salt Lake City, UH / USA                                                                             
|                                                                                                            
|Asia (1 company)                                                                                            
|Hokkaido Kikoeno Plaza Co., Ltd., Hokkaido / Japan