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| B. NOTES TO THE CONSOLIDATED STATEMENTS OF INCOME |
12. Extraordinary Gain
In 2002, the Company recorded an extraordinary gain for
negative goodwill that resulted from the acquisition of the
outstanding shares of an associated company, which was subsequently
merged into SAP AG. The excess of the fair value of
the net assets acquired over the purchase price (that is, negative
goodwill) primarily related to the recognition of deferred tax
assets for acquired net operating loss carryforwards that SAP
was able to utilize and realize immediately.
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