General Information about Consolidated Financial Statements
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.
Revenue by Region 2015
In the fourth quarter 2015, we updated the customer location data underlying our cloud subscription and support revenue by region disclosures in 2015 to make the 2015 numbers more comparable to prior year numbers. Updated revenue by region numbers for the first, second and third quarter of 2015 reflecting the updated customer location data are presented here. Prior year numbers are not affected by the update.
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
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.
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, 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).
* 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). Between Q1 and Q4 2014, SAP XBRL was prepared using the IFRS Taxonomy 2014 and guidelines set out in the IFRS Taxonomy Guide (2014 edition). Between Q1 and Q4 2015, SAP XBRL was prepared using the IFRS Taxonomy 2015 and guidelines set out in the IFRS Taxonomy Guide (2015 edition). Starting first half of 2016, SAP XBRL was prepared using the IFRS Taxonomy 2016 and guidelines set out in the IFRS Taxonomy Guide (2016 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.