(31) Principal Accountant Fees and Services
At SAP AG’s Annual General Meeting of Shareholders held on May 10, 2007, SAP’s shareholders mandated KPMG Deutsche Treuhand-Gesellschaft AG Wirtschaftsprüfungsgesellschaft, Frankfurt am Main/Berlin (KPMG Germany), to serve as SAP AG’s independent auditors for the 2007 fiscal year. KPMG Germany and other firms in the global KPMG network billed the following fees to SAP for audit and other professional services in 2007 and the two previous years:
| € millions | 2007 | 2006 | 2005 |
| Audit fees | 8.3 | 7.4 | 5.2 |
| Audit related fees | 0.2 | 0.6 | 1.1 |
| Tax fees | 0.0 | 0.1 | 0.2 |
| Other fees | 0.3 | 0.4 | 0.2 |
| 8.8 | 8.5 | 6.7 |
“Audit fees” are the aggregate fees billed by KPMG for the audit of our consolidated annual financial statements as well as audits of statutory financial statements of SAP AG and its subsidiaries. “Audit-related fees” are fees charged by KPMG for assurance and related services that are reasonably related to the performance of the audit or review of our financial statements and are not reported under “Audit fees”. This category comprises fees billed for accounting advice on actual or contemplated transactions and other agreed on procedures. “Tax fees” are fees for professional services rendered by KPMG for tax advice on group restructuring, transfer pricing, and other actual or contemplated transactions, tax compliance, and employee-related tax queries. The category “All other fees” includes other support services, such as training and expert advice on issues unrelated to accounting and taxes.
For services provided by KPMG Germany we recorded in 2007 expenses of €2.7 million (2006: €2.9 million), out of which €2.5 million (2006: €2.5 million) were for audit services, €0.002 million (2006: €0.03 million) for tax services, and €0.2 million (2006: €0.4 million) for other services.
