Since 2008, SAP prepares its consolidated financial statements in accordance with International Financial Reporting Standards (IFRS) endorsed by the European Union (EU). In addition to providing the disclosures required under IFRS, the notes to our statements contain a great deal of additional detail, which we provide voluntarily.

Our 2008 annual report includes a summarized version of the consolidated financial statements we have prepared in accordance with the accounting principles generally accepted in the United States (U.S. GAAP). The full version, with notes to the statements, is part of our "Annual Report on Form 20-F", which we submitted to the U.S. Securities and Exchange Commission and published on our Web site.

The group review of operations meets the requirements of Germany's Handelsgesetzbuch commercial code (HGB) and provides additional voluntary information. This increases transparency, which the international finance community rightly demands.

Additional Information

• Quarterly Projection spreadsheet (XLS)
• Five-year summary
• Key figures since IPO (XLS)
• Detailed information on the realigned structure of the income statement. Read the Release.

Beneficial Ownership Reports

SAP voluntarily publishes filings with the U.S. Securities and Exchange Commission (SEC) under Section 16 (a) of the U.S. Securities Exchange Act. Under Section 16 (a) of the U.S. Securities Exchange Act, SAP is required to file reports with the SEC if:

• SAP becomes beneficial owner of more than 10% of any class of equity security registered under Section 12 of the U.S. Securities Exchange Act
• A beneficial ownership reported by SAP to the SEC changes
• SAP purchases or sells a security-based swap agreement involving the equity securities for which the beneficial ownership was reported to the SEC

View the quarterly and annual reports of Business Objects.