Since 2007, SAP prepares its consolidated financial statements in accordance with International Financial Reporting Standards (IFRS) endorsed by the European Union (EU). In addition to the many disclosures required under IFRS, the notes to our statements contain a great deal of additional detail, which we provide voluntarily.
The review of group operations meets the requirements of Germany's Handelsgesetzbuch (HGB) commercial code, but it also contains additional voluntary information. 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. This increases transparency, which the international finance community rightly demands.
Non-IFRS Measures
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.
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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 2010 and 2011, we have made available both a level 1 tagged file (detailed tagged consolidated financial statements as well as block-tagging of the notes) as well as a level 4 tagged file (level 1 plus detailed tagging of the notes).
View the 2012 XBRL reporting
View the XBRL reporting 2009-2011
In addition, we provide year-end key performance indicators (KPI) reported in XBRL under IFRS taxonomy 2011 since fiscal year 2009 in 10 different languages:
Additional Information
Run your own projection on SAPs upcoming results:
The SAP "What-if" calculator (XLS)
SAP Fact Sheet (PDF)
Five-year summary
Key figures since IPO (XLS)
Quarterly average currency rates for some common currencies versus the euro (PDF).