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Reporting Framework

General Information about Consolidated Financial Statements

The consolidated annual financial statements as well as the combined management report are part of the SAP Integrated Report. There you can find a detailed overview of our group´s consolidated financial statements. Information on changes in our reporting during the fiscal year are listed here, in our half-year report, and in our quarterly statements.

Current Cloud Backlog

Beginning in 2021, SAP expanded its financial disclosure to provide investors with transparency on the transition of its core ERP business to the cloud. The new metric ‘Current Cloud Backlog’ replaces the previously disclosed ‘New Cloud Bookings’.

The Current Cloud Backlog represents the contractually committed cloud revenue SAP expects to recognize over the upcoming 12 months, based on the existing cloud subscription contracts as they are in place as of the reporting date. Its expansion between two reporting dates is an indicator for the net cloud business volume added over that period, considering new business as well as renewed vs. lost business.

The Current Cloud Backlog is a subcomponent of the “Remaining Performance Obligations” metric that is required to be disclosed under the new revenue standards. It is a subcomponent in that it is limited to cloud revenue and only includes the expected revenue of the next 12 months.

For more details on the metric, please refer to the videos and the presentation below.

Performance Measures, Non-IFRS Measures, Adjustments and Full-Year Estimates

We disclose certain financial and non-financial measures. Some of those measures are not prepared in accordance with IFRS and are therefore considered non-IFRS financial measures. They 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 other measures of financial performance prepared in accordance with IFRS. For more information about the performance measures we disclose, their calculation, their usefulness and their limitation, please refer to the following document. 

SAP Performance Measures

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).

As of January 1, 2019, SAP changed several of its accounting policies to adopt IFRS 16. See the presentation and the video for more details.

XBRL-Reporting *

Foreign private issuers that prepare their financial statements in accordance with IFRS must submit their financial statements in XBRL using the IFRS Taxonomy with the U.S. Securities and Exchange Commission for fiscal periods ending on or after December 15, 2017. SAP’s XBRL financial statement filings can be accessed on the EDGAR portal of the U.S. Securities and Exchange Commission.


* Disclaimer (XBRL Information):Between 2009 and 2016 SAP published XBRL information voluntarily on its website. Beginning with fiscal year 2017, we will publish on our website  only our publicly filed XBRL documents. However, if readers would like to access our voluntarily prepared XBRL information for the years between 2009 and 2016, they may contact us at: Please note that our voluntary XBRL information for the fiscal years 2009-2016 is unaudited and does not constitute SAP’s audited and publicly filed financial statements for such years. As a result, readers should continue to rely on our publicly disclosed and audited financial statements, not our voluntarily prepared XBRL information for the years between 2009 and 2016.

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