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 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

  • General Information about Consolidated Financial Statements

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

  • ONE Service and Impact on SAP’s Financial Reporting

    In its services business, SAP has started to radically simplify the way it engages with customers and delivers services to its customers: Under the new ONE Service approach, rather than offering different services separately with a mix of local and global delivery, SAP now provides services in one service portfolio, out of one global organization and under one contract. This combination of services will be reflected in SAP’s financial reporting by combining the respective revenues in one revenue line item of the income statement. Therefore, SAP will amend the structure of its Income Statement, starting with the first quarter of 2015. This Income Statement modification does neither change total revenue nor the reported cloud subscription and support revenue and software revenues. The business outlook which the Company will publish on January 20th will be based on this modified Income Statement format.

    For more information refer to the Company’s webinar.

    View the related presentation ›  (PDF)

  • Non-IFRS Measures, Adjustments and Full-Year 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 measures 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).

  • XBRL-Reporting *

    Since FY 2009 SAP provides its financial reporting information also in XBRL format. Quarterly reports are available in a block-tagged version, only. For the years 2011 and 2012, we have made available both a level 1 tagged file as well as a level 4 tagged file (level 1 plus detailed tagging of the notes). Since 2013, we have made available a level 1 tagged file, only. In addition, we provide year-end key performance indicators (KPI) reported in XBRL under IFRS taxonomy 2014 since fiscal year 2012 in 10 different languages::

    View the HTML rendering ›

    Download XBRL taxonomy and instances › (ZIP)

    View the XBRL reporting ›

    In addition, SAP provided 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).

    Download GRI XBRL taxonomy and instances › (ZIP)

    * 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). Between Q1 and Q4 2013, SAP XBRL was prepared using the IFRS Taxonomy 2013 and guidelines set out in the IFRS Taxonomy Guide (2013 edition). Starting Q1 2014, SAP XBRL was prepared using the IFRS Taxonomy 2014 and guidelines set out in the IFRS Taxonomy Guide (2014 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.