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The European Union's top competition officials are signaling that deals helping companies scale up and innovate will receive a more favorable hearing, as Brussels moves to finalize its first overhaul of merger rules in more than two decades.

Siemens reported its highest-ever quarterly industrial profit and record new orders on Thursday, beating analyst forecasts across the board and prompting the German industrial conglomerate to raise its full-year earnings guidance for the second time this fiscal year.