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Reporting Framework

Reporting Framework

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 separate financial statements 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.


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.


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.


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. In addition, beginning with fiscal year 2017, SAP will make available its annual  financial statements in XBRL  on its website.

View the XBRL reporting

* 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: investor@sap.com. 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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