8. FUNCTIONAL COSTS AND OTHER EXPENSES
The information provided below is classified based upon the type of expense. The Consolidated Statements of Income include these amounts in various categories based upon the applicable line of business.
Cost of Services and Materials
Cost of services and materials, which are included in various operating expense line items in the Consolidated Statements of Income for the years ended December 31 are as follows:
| |
2004 |
2003 |
2002 |
| €(000) |
€(000) |
€(000) |
Raw materials and supplies,
purchased goods |
27,124 |
26,052 |
23,515 |
| Purchased services |
722,727 |
643,815 |
824,752 |
|
749,851 |
669,867 |
848,267 |
Personnel Expenses/Number of Employees
Personnel expenses, which are included in various operating
expenses in the Consolidated Statements of Income for the
years ended December 31, are as follows:
| |
2004 |
2003 |
2002 |
| €(000) |
€(000) |
€(000) |
| Salaries |
2,513,791 |
2,479,416 |
2,519,054 |
| Social costs |
350,052 |
346,579 |
345,798 |
| Pension expense |
104,175 |
110,595 |
100,397 |
|
2,968,018 |
2,936,590 |
2,965,249 |
Included in personnel expenses for the years ended December
31, 2004, 2003, and 2002, are expenses associated with the stockbased
compensation plans as described in Note 23.
The average number of employees in full-time equivalents
was as follows:
| |
2004 |
2003 |
2002 |
| Employees in full-time equivalents |
31,224 |
29,098 |
29,054 |
Certain employees that are currently employed by SAP but
that are not currently operational or that work part-time
while finishing a university degree are excluded from the above
figures. Also, certain temporary employees are not included in
the above figures. The number of such temporary employees
is not material.
|
