General Information

SAP prepares its consolidated annual financial statements in accordance with International Financial Reporting Standards (IFRS) endorsed by the European Union (EU). The company also provides a report “SAP AG Statutory Financial Statements and Review of Operations” according to the requirements of Germany's Handelsgesetzbuch (HGB) commercial code, and an "Annual report on form 20-F", which we submit to the U.S. Securities and Exchange Commission.

Corporate Governance

Corporate Governance at SAP: Guidelines for our communication of financial information

Information in Detail

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  • General Information about Consolidated Financial Statements

    You can find a detailed overview of our group´s consolidated financial statements in our Annual Report. Information on changes in our reporting during the fiscal year are listed here and in our Interim Reports:

    Segment Reporting
    Following its increased focus on the cloud business, in the third quarter 2012 SAP changed both the structure of the components that the SAP management uses to make decisions about operating matters and the main profit measure used for the purposes of allocating resources to these components and measuring their performance. For more information please watch our webinar and view the related slides.

    P&L Statement
    In light of SAP's strong focus on the cloud, SAP realigned its income statement, for periods starting on or after January 1, 2012 (and all reported prior periods). Read more ›

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  • Non-IFRS Measures and Estimates

    We disclose certain financial measures, such as non-IFRS revenue, non-IFRS operating expenses, non-IFRS operating profit, non-IFRS operating margin, non-IFRS earnings per share, constant currency revenue and operating profit measures that are not prepared in accordance with IFRS and are therefore considered non-IFRS financial measures. Our non-IFRS financial measures may not correspond to non-IFRS financial measures that other companies report. The non-IFRS financial measures that we report should only be considered in addition to, and not as substitutes for or superior to, revenue, operating expenses, operating profit, operating margin, earnings per share or other measures of financial performance prepared in accordance with IFRS. Read more ›

    For more information on our non-IFRS adjustments and an overview of SAP’s Share Based Compensation Plans please watch our webinar and view the related slides.

    We update our estimates for our non-IFRS adjustments on a quarterly basis. For the updated estimates please see SAP’s most recent quarterly results presentation (PDF).

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  • XBRL-Reporting *

    Since FY 2009 SAP provides its financial reporting information also in XBRL format. In addition, we provide year-end key performance indicators (KPI) reported in XBRL under IFRS taxonomy 2012 since fiscal year 2010 in 10 different languages:

    In addition, SAP provides XBRL information of the fiscal year 2012 using the GRI G3.1 Taxonomy and the GRI G3.1 Reporting Guidelines set out by the Global Reporting Initiative (GRI).

    * Disclaimer (XBRL Information):
    SAP XBRL information for fiscal year 2009 and Q1 2010 was prepared using the IFRS Taxonomy 2009 and guidelines set out in the IFRS Taxonomy Guide (2009 edition). Between Q2 2010 and Q1 2011, SAP XBRL information was prepared using the IFRS Taxonomy 2010 and guidelines set out in the IFRS Taxonomy Guide (2010 edition), between Q2 and Q4 2011, SAP XBRL information was prepared using the IFRS Taxonomy 2011 and guidelines set out in the IFRS Taxonomy Guide (2011 edition). Starting Q3 2011, the common-practice concepts, as published by the IFRS Foundation in September 2011 were also applied. Between Q1 and Q4 2012, SAP XBRL was prepared using the IFRS Taxonomy 2012 and guidelines set out in the IFRS Taxonomy Guide (2012 edition). Starting Q1 2013, SAP XBRL was prepared using the IFRS Taxonomy 2013 and guidelines set out in the IFRS Taxonomy Guide (2013 edition).

    The presentation of SAP's financial and sustainability information rendered through various XBRL viewers may not be the same as the presentation of SAP's XBRL-tagged financial and sustainability information on this Website. Users of SAP's XBRL data are advised that SAP's XBRL documents are prepared voluntarily, are unaudited and are not the official publicly filed financial statements / integrated report of SAP. The purpose of making available these XBRL formatted documents is for SAP to test and to allow readers to test the related format and technology and, as a result, investors should continue to rely on the official version of the furnished documents and not rely on this information in making investment decisions.

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