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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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