0000943042 2006-12-31 0000943042 2009-10-01 2009-12-31 0000943042 2009-01-01 2009-12-31 0000943042 2008-10-01 2008-12-31 0000943042 2007-12-31 0000943042 2008-12-31 0000943042 2008-01-01 2008-12-31 0000943042 2009-12-31 0000943042 2007-01-01 2007-12-31 iso4217:EUR pure shares iso4217:EUR shares 1884000000 486000000 2546000000 147000000 192000000 5255000000 4994000000 894000000 1371000000 284000000 52000000 35000000 91000000 398000000 8119000000 13374000000 638000000 125000000 4000000 1577000000 332000000 598000000 3416000000 35000000 239000000 699000000 12000000 198000000 190000000 64000000 1467000000 4883000000 1226000000 1320000000 317000000 8571000000 -317000000 8477000000 14000000 8491000000 13374000000 1280000000 588000000 3178000000 126000000 399000000 5571000000 4975000000 1140000000 1405000000 262000000 41000000 32000000 33000000 441000000 8329000000 13900000000 599000000 363000000 2319000000 1428000000 248000000 623000000 5824000000 42000000 278000000 2000000 13000000 232000000 239000000 61000000 905000000 6729000000 1226000000 1362000000 320000000 7422000000 -437000000 7169000000 2000000 7171000000 13900000000 2607000000 5285000000 8198000000 2074000000 273000000 85000000 2432000000 42000000 10672000000 -1714000000 -1851000000 -1591000000 -2199000000 -564000000 33000000 -8084000000 2588000000 -73000000 32000000 -101000000 -11000000 -80000000 2435000000 -685000000 1750000000 2000000 1748000000 1.47138047138047 1.55 1.58 1.47014297729184 1.55 1.58 3606000000 4602000000 8466000000 2498000000 434000000 107000000 3039000000 70000000 11575000000 -1743000000 -2285000000 -1627000000 -2546000000 -624000000 11000000 -8874000000 2701000000 -27000000 72000000 -123000000 1000000 -50000000 2624000000 -776000000 1848000000 1000000 1847000000 3407000000 3852000000 7441000000 2221000000 410000000 113000000 2744000000 71000000 10256000000 -1350000000 -2091000000 -1461000000 -2173000000 -499000000 18000000 -7558000000 2698000000 2000000 142000000 -7000000 -11000000 124000000 2824000000 -916000000 1908000000 2000000 1906000000 74000000 15000000 0 15000000 -41000000 -84000000 43000000 -6000000 126000000 12000000 114000000 1864000000 2000000 -63000000 1000000 3000000 -2000000 -15000000 55000000 -70000000 -54000000 -189000000 -39000000 -150000000 1698000000 1000000 -196000000 -2000000 1000000 -3000000 89000000 85000000 4000000 -4000000 -199000000 -4000000 -195000000 1713000000 2000000 1608000000 499000000 -11000000 -2000000 10000000 64000000 14000000 -39000000 593000000 205000000 -116000000 48000000 3015000000 0 73000000 0 225000000 45000000 0 0 1073000000 1027000000 -299000000 594000000 0 24000000 6000000 697000000 2303000000

4000000 -2166000000 54000000 604000000 539000000 11000000 -16000000 15000000 76000000 52000000 -91000000 -48000000 -12000000 -277000000 61000000 2158000000 0 3773000000 -450000000 339000000 44000000 -448000000 1001000000 396000000 595000000 -3766000000 594000000 487000000 85000000 20000000 3859000000 1571000000

55000000

24000000 1281000000 -1000000 -328000000 262000000 1000000 -1000000 8000000 0 45000000 8000000 -521000000 -277000000 375000000 124000000 1932000000 -48000000 672000000 0 400000000 27000000 -550000000 0 788000000 1040000000 -1391000000 556000000 1005000000 156000000 44000000 47000000 48000000

75000000 -1287000000 -45000000 -791000000

-2000000

-2000000 -594000000 0 -594000000 0 -594000000 0 -6000000 0 0 -42000000 36000000 0 36000000 0 5000000 0 0 5000000 0 5000000 0 0 1000000 0 0 1000000 10000000 11000000 <!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Strict//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-strict.dtd"> <html xmlns="http://www.w3.org/1999/xhtml"> <head> <title></title> </head> <body> <h3>(1) General Information about Consolidated Financial Statements <?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /?> <span style= "COLOR: windowtext; FONT-SIZE: 10pt; mso-bidi-font-family: SAP-SERIF2002-Regular; mso-ansi-language: DE; mso-fareast-font-family: SimSun; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: normal; mso-ascii-font-family: 'SAP Sans 2007 Light'; mso-hansi-font-family: 'SAP Sans 2007 Light'" lang="DE" xml:lang="DE"> <?xml:namespace prefix = w ns = "urn:schemas-microsoft-com:office:word" /?> </h3> The accompanying Consolidated Financial Statements of SAP AG and its subsidiaries (collectively, we, us, our, SAP, Group, and Company) have been prepared in accordance with International Financial Reporting Standards (IFRS). The designation IFRS includes all standards issued by the International Accounting Standards Board (IASB) and related interpretations issued by the International Financial Reporting Interpretations Committee (IFRIC). We have applied all standards and interpretations that were effective on and endorsed by the European Union (EU) as at December 31, 2009. There were no standards or interpretations impacting our Consolidated Financial Statements for the years ended December 31, 2009, 2008, and 2007 that were effective but not yet endorsed. Therefore our Consolidated Financial Statements comply with both IFRS as issued by the IASB and with IFRS as endorsed by the EU. SAPs Executive Board approved the Consolidated Financial Statements on March 10, 2010 for submission to the Companys Supervisory Board. All amounts included in the Consolidated Financial Statements are reported in millions of euros ( millions) except where otherwise stated. Due to rounding, numbers presented throughout this document may not add up precisely to the totals we provide and percentages may not precisely reflect the absolute figures. </body> </html> <!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> <html xmlns="http://www.w3.org/1999/xhtml"> <head> <title></title> </head> <body> <h3>(2) Scope of Consolidation<span style= "COLOR: windowtext; FONT-SIZE: 10pt; mso-bidi-font-family: SAP-SERIF2002-Regular; mso-ansi-language: DE; mso-fareast-font-family: SimSun; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: normal; mso-ascii-font-family: 'SAP Sans 2007 Light'; mso-hansi-font-family: 'SAP Sans 2007 Light'" lang="DE" xml:lang="DE"> <?xml:namespace prefix = w ns = "urn:schemas-microsoft-com:office:word" /?> </h3> The Consolidated Financial Statements include SAP AG and all entities that are controlled directly or indirectly by SAP AG. We fully consolidate one entity in which we hold only 49% of the voting shares, due to an agreement with the majority shareholder which provides that SAP fully controls the entity, receives all benefits, and incurs all risks. All other consolidated entities are majority-owned. <?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /?> All SAP entities prepare their financial statements as at December 31. All financial statements were prepared applying the same Group IFRS accounting and valuation principles. Intercompany transactions and balances relating to consolidated entities have been eliminated. The following table summarizes the change in the number of legal entities included in the Consolidated Financial Statements.   <table style= "WIDTH: 100%; BORDER-COLLAPSE: collapse; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%"> <tbody> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 100%; PADDING-RIGHT: 5.4pt; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="100%" colspan="6" nowrap="nowrap"> <a name="SNEID1328_931_ausgabe_en" id= "SNEID1328_931_ausgabe_en">Overview of Legal Entities Consolidated in the Financial Statements</a> </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 1"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.68%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="44%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="18%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 4.26%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="4%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.12%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 4.26%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="4%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 11.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="11%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 2"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.68%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="44%" nowrap="nowrap"></td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="18%" nowrap="nowrap"> German </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 4.26%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="4%" nowrap="nowrap"></td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.12%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="17%" nowrap="nowrap"> Foreign </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 4.26%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="4%" nowrap="nowrap"></td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 11.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="11%" nowrap="nowrap"> Total </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 3"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.68%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="44%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="18%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 4.26%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="4%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.12%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 4.26%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="4%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 11.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="11%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 4"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.68%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="44%" nowrap="nowrap"> December 31, 2007 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="18%" nowrap="nowrap"> 23 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 4.26%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="4%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.12%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 116 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 4.26%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="4%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 11.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="11%" nowrap="nowrap"> 139 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 5"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.68%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="44%" nowrap="nowrap"> Additions </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="18%" nowrap="nowrap"> 5 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 4.26%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="4%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.12%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 68 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 4.26%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="4%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 11.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="11%" nowrap="nowrap"> 73 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 6"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.68%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="44%" nowrap="nowrap"> Disposals </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="18%" nowrap="nowrap"> -6 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 4.26%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="4%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.12%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> -19 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 4.26%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="4%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 11.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="11%" nowrap="nowrap"> -25 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 7"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.68%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="44%" nowrap="nowrap"> December 31, 2008 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="18%" nowrap="nowrap"> 22 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 4.26%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="4%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.12%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 165 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 4.26%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="4%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 11.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="11%" nowrap="nowrap"> 187 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 8"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.68%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="44%" nowrap="nowrap"> Additions </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="18%" nowrap="nowrap"> 1 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 4.26%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="4%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.12%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 11 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 4.26%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="4%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 11.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="11%" nowrap="nowrap"> 12 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 9"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.68%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="44%" nowrap="nowrap"> Disposals </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="18%" nowrap="nowrap"> -4 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 4.26%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="4%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.12%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> -32 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 4.26%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="4%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 11.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="11%" nowrap="nowrap"> -36 </td> </tr> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 10; mso-yfti-lastrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.68%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="44%" nowrap="nowrap"> December 31, 2009 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="18%" nowrap="nowrap"> 19 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 4.26%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="4%" nowrap="nowrap"></td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.12%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="17%" nowrap="nowrap"> 144 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 4.26%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="4%" nowrap="nowrap"></td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 11.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="11%" nowrap="nowrap"> 163 </td> </tr> </tbody> </table>     The additions relate to legal entities added in connection with acquisitions and foundations. The disposals are due to mergers and liquidations of consolidated or acquired legal entities. The 2009 changes in the scope of companies included in the Consolidated Financial Statements have no impact on the comparability with the 2008 Consolidated Financial Statements. In 2008, we acquired Business Objects, which was material to SAP and affected comparability with our 2007 Consolidated Financial Statements. For additional information on our business combinations and the effect on our Consolidated Financial Statements, see Note (4). </body> </html> <!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> <html xmlns="http://www.w3.org/1999/xhtml"> <head> <title></title> </head> <body> <h3>(3) Summary of Significant Accounting Policies <?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /?> <span style= "COLOR: windowtext; FONT-SIZE: 10pt; mso-bidi-font-family: SAP-SERIF2002-Regular; mso-ansi-language: DE; mso-fareast-font-family: SimSun; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: normal; mso-ascii-font-family: 'SAP Sans 2007 Light'; mso-hansi-font-family: 'SAP Sans 2007 Light'" lang="DE" xml:lang="DE"> <?xml:namespace prefix = w ns = "urn:schemas-microsoft-com:office:word" /?> </h3> <h4>(3a) Bases of Measurement</h4> The Consolidated Financial Statements have been prepared on the historical cost basis except for the following: ·         Derivative financial instruments, available-for-sale financial assets (except for investments in certain equity instruments without a quoted market price), and liabilities for cash-settled share-based payment arrangements are measured at fair value ·         Foreign exchange receivables and payables are translated at period-end exchange rates; and ·         Pensions are measured according to IAS 19 Employee Benefits (IAS 19) as described in Note (19a) Where applicable, information about the methods and assumptions used in determining the respective measurement bases and fair values is disclosed in the Notes specific to that asset or liability. <h4>(3b) Relevant Accounting Policies</h4> <h4>Reclassifications</h4> We have reclassified and renamed certain items in our Consolidated Financial Statements, mainly to show our restructuring expenses separately on the face of our Consolidated Income Statements, to align our financial statements to the XBRL taxonomy for IFRS, and to combine immaterial line items. We have adjusted our prior years accordingly. We do not believe that these reclassifications have a material impact on our Consolidated Financial Statements for prior periods. <h4>Acquisitions</h4> We adopted IFRS 3 Business Combinations (IFRS 3 (2008)) with effect from January 1, 2009. We account for all business combinations using the acquisition method. The change in accounting policy was applied prospectively and had no material impact on earnings per share. We have applied the acquisition method for business combinations disclosed in Note (4). We measure the acquired assets and liabilities at their acquisition date fair values with limited exceptions as required by IFRS 3 (2008). The results of operations of acquired entities are included in our Consolidated Income Statements beginning at the respective acquisition date. If we do not acquire all shares of an entity we determine for each business combination transaction, whether we will measure any non-controlling interest at fair value or at the non-controlling interests proportionate share of the acquirees identifiable net assets. <h4>Foreign Currencies</h4> Assets and liabilities of our foreign subsidiaries, that use a functional currency other than the euro, are translated at the exchange rate on the date of the Statement of Financial Position. Revenues and expenses are translated at average rates of exchange computed on a monthly basis. Translation adjustments resulting from this process are charged or credited to other components of equity. Exchange differences from monetary items denominated in foreign currency transactions that are part of a long-term investment are also included in other components of equity. Transactions in foreign currencies are translated to the respective functional currencies of Group entities at the exchange rates at the dates of the transactions. Monetary assets and liabilities that are denominated in foreign currencies are remeasured at the period-end closing rate with resulting gains and losses reflected in other non-operating income/expense, net in the Consolidated Income Statements. When a foreign operation is disposed of, the foreign currency translation adjustments applicable to that entity are recognized in profit or loss. Operating cash flows are translated into euros using average rates of exchange computed on a monthly basis. Investing and financing cash flows are translated into euros using the exchange rates in effect at the time of the respective transaction. The effects on cash due to fluctuations in exchange rates are shown in a separate line in the Consolidated Statements of Cash Flows. The exchange rates of key currencies affecting the Company were as follows:   <a name="RANGE!M1:S11"><span style= "FONT-FAMILY: 'Times New Roman','serif'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-size: 10.0pt" lang="EN-US" xml:lang="EN-US"> </a> <table style= "WIDTH: 507.55pt; BORDER-COLLAPSE: collapse; MARGIN-LEFT: 4.65pt; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="677"> <tbody> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 447.55pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="597" colspan="6" nowrap="nowrap"> <a name="SNEID4595_932_ausgabe_en" id= "SNEID4595_932_ausgabe_en">Exchange Rates</a> </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 60pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="80" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 1"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 135.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="181" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.65pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="56" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 76.9pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="103" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 76.9pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="103" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 116.3pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="155" colspan="2" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 60pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="80" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 2"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 135.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="181" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.65pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="56" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 153.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="205" colspan="2" nowrap="nowrap"> Closing Rate as at December 31, </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 176.3pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="235" colspan="3" nowrap="nowrap"> Annual Average Exchange Rate </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 3"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 135.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="181" nowrap="nowrap"> equivalent to 1 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.65pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="56" nowrap="nowrap"></td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 76.9pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="103" nowrap="nowrap"> 2009 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 76.9pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="103" nowrap="nowrap"> 2008 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 58.15pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="78" nowrap="nowrap"> 2009 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 58.15pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="78" nowrap="nowrap"> 2008 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 60pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="80" nowrap="nowrap"> 2007 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 4"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 135.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="181" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.65pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="56" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 76.9pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="103" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 76.9pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="103" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 58.15pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="78" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 58.15pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="78" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 60pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="80" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 5"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 135.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="181" nowrap="nowrap"> U.S. dollar </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.65pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="56" nowrap="nowrap"> USD </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 76.9pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="103" nowrap="nowrap"> 1.4406 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 76.9pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="103" nowrap="nowrap"> 1.3917 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 58.15pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="78" nowrap="nowrap"> 1.3962 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 58.15pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="78" nowrap="nowrap"> 1.4662 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 60pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="80" nowrap="nowrap"> 1.3777 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 6"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 135.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="181" nowrap="nowrap"> Pound sterling </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.65pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="56" nowrap="nowrap"> GBP </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 76.9pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="103" nowrap="nowrap"> 0.8881 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 76.9pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="103" nowrap="nowrap"> 0.9525 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 58.15pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="78" nowrap="nowrap"> 0.8901 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 58.15pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="78" nowrap="nowrap"> 0.8016 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 60pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="80" nowrap="nowrap"> 0.6890 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 7"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 135.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="181" nowrap="nowrap"> Japanese yen </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.65pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="56" nowrap="nowrap"> JPY </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 76.9pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="103" nowrap="nowrap"> 133.16 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 76.9pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="103" nowrap="nowrap"> 126,14 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 58.15pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="78" nowrap="nowrap"> 130.66 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 58.15pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="78" nowrap="nowrap"> 148.88 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 60pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="80" nowrap="nowrap"> 161.43 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 8"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 135.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="181" nowrap="nowrap"> Swiss franc </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.65pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="56" nowrap="nowrap"> CHF </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 76.9pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="103" nowrap="nowrap"> 1.4836 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 76.9pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="103" nowrap="nowrap"> 1.4850 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 58.15pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="78" nowrap="nowrap"> 1.5097 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 58.15pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="78" nowrap="nowrap"> 1.5786 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 60pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="80" nowrap="nowrap"> 1.6446 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 9"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 135.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="181" nowrap="nowrap"> Canadian dollar </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.65pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="56" nowrap="nowrap"> CAD </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 76.9pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="103" nowrap="nowrap"> 1.5128 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 76.9pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="103" nowrap="nowrap"> 1.6998 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 58.15pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="78" nowrap="nowrap"> 1.5832 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 58.15pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="78" nowrap="nowrap"> 1.5486 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 60pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="80" nowrap="nowrap"> 1.4623 </td> </tr> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 10; mso-yfti-lastrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 135.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="181" nowrap="nowrap"> Australian dollar </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.65pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="56" nowrap="nowrap"> AUD </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 76.9pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="103" nowrap="nowrap"> 1.6008 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 76.9pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="103" nowrap="nowrap"> 2.0274 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 58.15pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="78" nowrap="nowrap"> 1.7394 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 58.15pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="78" nowrap="nowrap"> 1.7724 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 60pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="80" nowrap="nowrap"> 1.6368 </td> </tr> </tbody> </table>     <h4>Revenue Recognition</h4> We derive our revenues from the sale or license of our software products and of support, subscription, consulting, development, training, and other services. The vast majority of our software arrangements include support services and many also include professional services and other elements. Software and software-related service revenue as shown in our Consolidated Income Statements is the sum of our software revenue, support revenue, and revenue from subscriptions and other software-related services. Professional services and other service revenue as shown in our Consolidated Income Statements is the sum of our consulting revenue, training revenue, and other service revenue. Other revenue as shown in our Consolidated Income Statements mainly consists of revenue from SAP marketing events. Revenue information by segment and geographic region is disclosed in Note (29). Software revenue represents fees earned from the sale or license of software to customers. Support revenue represents fees earned from providing customers with unspecified future software updates, upgrades, and enhancements, and technical product support. We recognize support revenues ratably over the term of the support arrangement. We do not separately sell technical support services or unspecified software upgrades, updates, and enhancements. Accordingly, we do not distinguish within software and software-related service revenue or within cost of software and software-related services the amounts attributable to technical support services and unspecified software upgrades, updates, and enhancements. Subscription and other software-related service revenue represents fees earned from subscription and software rental arrangements, on-demand solutions, and other software-related services. Subscription contracts combine software and support service elements, as they provide the customer with current software products, rights to receive unspecified future software products, and rights to support services during the subscription term. Customers pay an annual fee for a defined subscription term, usually five years, and we recognize such fees ratably over the term of the arrangement beginning with the delivery of the first product. Software rental contracts also combine software and support service elements. Such contracts provide the customer with current software products and support but not the right to receive unspecified future software products. Customers pay a periodic fee over the rental term and we recognize fees from software rental contracts ratably over the term of the arrangement. Revenue from on-demand solutions relate to software hosting arrangements that provide the customer with the right to use certain software functionality but do not include the right to terminate the hosting contract and take possession of the software without significant penalty. On-demand solution revenues are generally recognized ratably over the term of the arrangement. Other software-related service revenue mainly consists of software-related revenue-sharing agreements with other software vendors. We recognize consulting, training, and other professional services revenues when the respective services are performed. Consulting revenue primarily results from implementation support contracts to install and configure our software products. Consulting contracts do not usually involve significant production, modification, or customization of software and are recognized using the percentage of completion method of accounting. Training revenue results from contracts to provide educational services to customers and partners regarding the use of our software products. Other service revenue consists of fees from cancelable hosting contracts, application management services (AMS), and referral fees. Cancelable hosting contracts allow the customer to terminate the arrangement at any time and to take possession of the software without significant penalty. Our AMS contracts provide post-implementation application support, optimization, and improvements to a customers IT solution. Fees from referral services are commissions from partners to which we have referred customers. Other service revenue is recognized when the respective services are performed. Revenue from the sale of perpetual licenses is recognized in line with the requirements for selling goods stated in IAS 18 Revenue (IAS 18) when persuasive evidence of an arrangement exists, delivery has occurred, the risks and rewards of ownership have been transferred to the customer, the amount of revenue can be measured reliably, and collection of the related receivable is reasonably assured. The sale is recognized net of returns and allowances, trade discounts, and volume rebates. As authorized by IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, (IAS 8), we follow the guidance provided by FASB ASC Subtopic 985-605, Software Revenue Recognition (formerly Statement of Position (SOP) 97-2 Software Revenue Recognition), as amended, in order to determine the recognizable amount of license revenue in multiple-element arrangements. Revenue from multiple-element arrangements is recognized using the residual method of revenue recognition when company-specific objective evidence of fair value exists for all of the undelivered elements (for example, support services, consulting services, or other services) in the arrangement, but does not exist for one or more delivered elements (generally software). We determine the fair value of and allocate revenue to each undelivered element based on its respective company-specific objective evidence of fair value, which is the price charged when that element is sold separately or, for elements not yet sold separately, the price established by our management if it is probable that the price will not change before the element is sold separately. We allocate revenue to undelivered support services based on the rates charged to renew the support services annually after an initial period. Such renewal rates generally represent a fixed percentage of the discounted software license fee charged to the customer. The vast majority of our customers renew their annual support service contracts at these rates. We allocate revenue to future incremental discounts whenever customers are granted the right to license additional software at a higher discount than the one given for the initial software license arrangement, or to purchase or renew support or services at rates below company-specific objective evidence of fair value of the respective service. We defer revenue for all undelivered elements and recognize the residual amount of the arrangement fee attributable to the delivered elements, if any, when the revenue criteria described above have been met and company-specific objective evidence of fair value exists for the undelivered elements. Revenue recognition for multiple-element arrangements consisting of software and consulting, training, or other professional services depends on: ·         whether the arrangement involves significant production, modification, or customization of the software and ·         whether the services are not available from third-party vendors and are therefore deemed essential to the software. If none of the features above is met, revenue for the software element and the other element are recognized separately. In contrast if one or both of these features are met the elements of the arrangement are not accounted for separately but the entire arrangement fee is recognized using the percentage of completion method, based on contract costs incurred to date as a percentage of total estimated project costs required to complete the service. If we do not have a sufficient basis to measure the progress of completion or to estimate the total contract revenues and costs, revenue is recognized only to the extent of contract cost incurred for which we believe recoverability to be probable. If the arrangement includes multiple elements, we exclude those elements from contract accounting (for example support services or hosting) that meet the criteria for separate recognition, provided that the elements have stand-alone value. When it becomes probable that total contract costs exceed total contract revenues in an arrangement, the expected losses are recognized immediately as an expense based on the costs attributable to the contract. If at the outset of an arrangement we determine that the amount of revenue cannot be measured reliably, we defer revenue until the arrangement fee becomes due and payable by the customer. If at the outset of an arrangement we determine that collectability is not probable, we defer revenue recognition until the earlier of when collectability becomes probable or payment is received. If collectability becomes unlikely before all revenue from an arrangement is recognized, we stop recognizing revenue except to the extent of fees that have already been successfully collected. In general, our software license agreements do not include acceptance testing provisions. If an arrangement allows for customer acceptance testing of the software, we defer revenue until the earlier of customer acceptance or when the acceptance right lapses. We usually sell or license software on a perpetual basis. Occasionally, we license software for a specified time. Revenue from short-term time-based licenses, which usually include support services during the license period, is recognized ratably over the license term. Revenue from multi-year time-based licenses that include support services, whether separately priced or not, is recognized ratably over the license term unless a substantive support service renewal rate exists, in which case the amount allocated to the delivered software is recognized based on the residual approach as software revenue once the basic criteria described above have been met. We recognize revenue from arrangements involving resellers on evidence of sell-through by the reseller to the end-customer, because the inflow of the economic benefits associated with the arrangements to us is not probable before sell-through has occurred. Sometimes we enter into joint development agreements with customers to leverage their industry expertise and provide standard software solutions for selected vertical markets. These customers generally contribute cash, resources, and industry expertise in exchange for license rights for the future solution. We recognize software revenue in conjunction with these arrangements based on the percentage of completion method as outlined above. We account for out-of-pocket expenses invoiced by SAP and reimbursed by customers as support, consulting, and training revenues, depending on the nature of the service for which the out-of-pocket expenses were incurred. If a customer is specifically identified as a bad debtor, we stop recognizing revenue except to the extent of fees that have already been collected. Our contributions to resellers that allow our resellers to execute qualified and approved marketing activities are recognized as an offset to revenue unless we obtain a separate identifiable benefit for the contribution and the fair value of the benefit is reasonably estimable. <h4>Cost of Software and Software-Related Services</h4> Cost of software and software related services includes the cost incurred in producing the goods and providing the services that generate software and software-related service revenue. Consequently this line item includes employee expenses relating to these services, amortization of acquired intangibles, third party licenses, shipping and ramp-up cost, etc. <h4>Cost of Professional Services and Other Services</h4> Cost of professional services and other services includes the cost incurred in providing the services that generate professional service and other service revenue. The item also includes sales and marketing expenses related to our professional services and other services that result from sales and marketing efforts that cannot be clearly separated from providing the services. <h4>Research and Development</h4> Research and Development includes the costs incurred by activities related to the development of software solutions (new products, updates and enhancements) including resource and hardware costs for the development systems. Development activities involve the application of research findings or other knowledge to a plan or design of new or substantially improved software products before the start of commercial use. Development expenditures are capitalized only if all of the following criteria are met: ·         The development cost can be measured reliably ·         The product is technically and commercially feasible ·         Future economic benefits are probable ·         We intend to complete development and market the product We have determined that these criteria are not cumulatively met until shortly before the products are available for sale. Development costs incurred after the recognition criteria are met have not been material. Consequently, all research and development costs are expensed as incurred. <h4>Sales and Marketing</h4> Sales and marketing includes costs incurred for the selling and marketing activities related to our software solutions and software-related service portfolio. <h4>General and Administration</h4> General and administration includes costs related to finance and administrative functions as long as they are not directly attributable to one of the other operating expense line items. <h4>Government Grants and Assistance</h4> We record government grants when it is reasonably assured that we will comply with the relevant conditions and that the grant will be received. Our government grants generally represent subsidies for activities specified in the grant. As a result, government grants are recognized when earned as a reduction of the expenses recorded for the cost that the grants are intended to compensate. Government assistance that takes the form of a tax credit is recognized as a reduction of income tax. <h4>Leases</h4> We are a lessee of property, plant, and equipment, mainly buildings and vehicles, under operating leases that do not transfer to us the substantive risks and rewards of ownership. Rent expense on operating leases is recognized on a straight-line basis over the life of the lease including renewal terms if, at inception of the lease, renewal is reasonably assured. Some of our operating leases contain lessee incentives, such as up-front payments of costs or free or reduced periods of rent. The incentives are amortized over the life of the lease and the rent expense is recognized on a straight-line basis over the life of the lease. The same applies to contractually-agreed future increases of rents. <h4>Income Tax</h4> Deferred taxes are accounted for under the liability method. We recognize deferred tax assets and liabilities for the future tax consequences attributable to differences between the carrying amounts of existing assets and liabilities in the Statement of Financial Position and their respective tax bases and on the carryforwards of unused tax losses and unused tax credits. Deferred tax assets are recognized to the extent that it is probable that future taxable income will be available against which the deductible temporary differences, unused tax losses, and unused tax credits can be utilized. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to the period when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in profit or loss, unless related to items directly recognized in equity, in the period that includes the respective enactment date. The carrying amount of a deferred tax asset is reviewed at the end of each reporting period and is reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow the benefit of part or all of the deferred tax assets to be utilized. <h4>Share-Based Compensation</h4> Share-based compensation covers cash-settled and equity-settled awards issued to employees. The fair values of both equity-settled and cash-settled awards are measured at grant date using an option-pricing model. The fair value of equity-settled awards is not subsequently remeasured. The grant-date fair value of equity-settled awards is recognized as personnel expense in profit or loss over the period in which the employees become unconditionally entitled to the rights, with a corresponding increase in share premium. The amount recognized as an expense is adjusted to reflect the actual number of equity-settled awards options that ultimately vest. For the share-based payment plans that are settled by paying cash rather than by issuing equity instruments, a liability is recorded for the rights granted reflecting the vested portion of the fair value of the rights at the reporting date. Personnel expense including the effects of any changes in fair value of the awards is accrued over the period the beneficiaries are expected to perform the related service (vesting period), with a corresponding increase in liabilities. Cash-settled awards are remeasured to fair value at each Statement of Financial Position date until the award is settled. Any changes in the fair value of the liability are recognized as personnel expense in profit or loss. The amount of unrecognized compensation expense related to non-vested share-based payment arrangements granted under our cash-settled plans is dependent on the final intrinsic value of the awards. The amount of unrecognized compensation expense is dependent on the future price of our common share which we cannot reasonably predict. In the event we hedge our exposure to cash-settled awards, changes in the fair value of the respective hedging instruments are also recognized as personnel expense in profit or loss. The fair values for hedged programs are based on market data reflecting current market expectations. For more information about our share-based compensation plans, see Note (28). <h4>Other Components of Equity</h4> <span style= "FONT-FAMILY: 'SAP Sans 2007 Light','serif'; COLOR: #1a1919; FONT-SIZE: 10pt; mso-bidi-font-family: SAP-SERIF2002-Regular; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-fareast-font-family: SimSun; mso-bidi-font-size: 10.5pt" lang="EN-US" xml:lang="EN-US">Other components of equity include the following: Currency effects arising from the translation of the financial statements of our foreign operations as well as the currency effects from intercompany long-term monetary items for which settlement is neither planned nor likely to occur in the foreseeable future Unrealized gains and losses on available-for-sale financial assets Gains and losses on cash flow hedges comprised of the net change in fair value of the effective portion of the respective cash flow hedges that have not yet impacted profit or loss. <h4>Earnings per Share</h4> We present basic and diluted earnings per share (EPS). Basic earnings per share is determined by dividing profit after tax attributable to equity holders of the parent by the weighted average number of common shares outstanding. Diluted earnings per share reflect the potential dilution that would occur if all in the money securities to issue common shares were exercised or converted. <h4>Financial Assets</h4> Our financial assets comprise cash and cash equivalents (highly liquid investments with original maturities of three months or less), loans and receivables, acquired equity and debt investments, and derivative financial instruments (derivatives) with positive fair values. These assets are recognized and measured in accordance with IAS 39 Financial Instruments: Recognition and Measurement (IAS 39). Accordingly, financial assets are recognized in the Consolidated Statements of Financial Position if we have a contractual right to receive cash or other financial assets from another entity. Regular way purchases or sales of financial assets are recorded at the trade date. Financial assets are initially recognized at fair value plus, in the case of financial assets not at fair value through profit or loss, directly attributable transaction costs. Interest-free or below-market-rate loans and receivables are initially reflected at the present value of the expected future cash flows. The subsequent measurement depends on the classification of our financial assets to the following categories according to IAS 39: ·       Loans and receivables: Loans and receivables are non-derivative financial assets with fixed or determinable payments that are neither quoted in an active market nor intended to be sold in the near term. This category comprises trade receivables, receivables and loans included in other financial assets, and cash and cash equivalents. We carry loans and receivables at amortized cost less impairment losses. Interest income from items assigned to this category is determined using the effective interest method if the time value of money is material. For further information on trade receivables see the Trade and other Receivables section. ·       Available-for-sale financial assets: Available-for-sale financial assets are non-derivative financial assets that are not assigned to any of the two other categories and mainly include equity investments and debt investments. If readily determinable from market data, available-for-sale financial assets are accounted for at fair value, with changes in fair value being reported net of tax in other components of equity. Fair value fluctuations are not recognized in profit or loss until the assets are sold or impaired. Available-for-sale financial assets for which no market price is available and whose fair value cannot be reliably estimated in the absence of an active market are carried at cost less impairment losses. ·       Financial assets at fair value through profit or loss: Financial assets at fair value through profit or loss only comprise those financial assets that are held for trading as we do not designate financial assets at fair value through profit or loss on initial recognition. This category solely contains positive fair values from embedded and freestanding derivatives, except where hedge accounting is applied. All changes in the fair value of financial assets in this category are immediately recognized in profit or loss. For further information on derivatives see the Derivatives section. All financial assets not accounted for at fair value through profit or loss are assessed for impairment at each reporting date or if we become aware of objective evidence of impairment as a result of one or more events that indicate that the carrying amount of the asset may not be recoverable. Objective evidence includes but is not limited to a significant or prolonged decline of the fair value below its carrying amount, a high probability of insolvency, or a material breach of contract by the issuer such as a significant delay or a shortfall in payments due. Impairment charges in the amount of the difference of the assets carrying amount and the present value of the expected future cash flows or current fair value, respectively, are recognized in finance income, net. For available-for-sale financial assets such impairment charges directly reduce the assets carrying amount while impairments on loans and receivables are recorded using allowance accounts. Account balances are charged off against the respective allowance after all collection efforts have been exhausted and the likelihood of recovery is considered remote. Impairment losses are reversed if the reason for the original impairment loss no longer exists. No such reversals are made for available-for-sale equity investments. Income/expenses and gains/losses on financial assets consist of impairment charges and reversals, interest income and expenses, dividends, and gains and losses from the disposal of such assets. Dividend income is recognized when earned. Interest income is recognized based on the effective interest method. Neither dividend nor interest income are included in net gains/losses at the time of disposal. Financial assets are derecognized when contractual rights to receive cash flows from the financial assets expire or the financial assets are transferred together with all material risks and benefits. <h4>Investments in Associates</h4> Companies in which we do not have a controlling financial interest, but over which we can exercise significant operating and financial influence (associates) are accounted for using the equity method. <h4>Derivatives</h4> We account for derivatives and hedging activities in accordance with IAS 39 at fair value. Derivatives without Designated Hedge Relationship Many transactions constitute economic hedges and therefore contribute effectively to the securing of financial risks but do not qualify for hedge accounting under IAS 39. For the hedging of currency risks inherent in foreign currency denominated, recognized monetary assets and liabilities we do not designate our held-for-trading derivative financial instruments as accounting hedges, as the realized profits and losses from the underlying transactions are recognized in profit or loss in the same periods as the realized profits or losses from the derivatives. Embedded Derivatives We occasionally have contracts that require payment streams in currencies other than the functional currency of either party to the contract. Such embedded foreign currency derivatives are separated from the host contract and accounted for separately if the economic characteristics and risks of the host contract and the embedded derivative are not closely related, a separate instrument with the same terms as the embedded derivative would meet the definition of a derivative, and the combined instrument is not measured at fair value through profit or loss. Derivatives with Designated Cash Flow Hedge Relationship Derivatives which are part of a hedging relationship that qualifies for hedge accounting under IAS 39 are carried at their fair value. We designate and document the hedge relationship including the nature of the risk, the identification of the hedged item, the hedging instrument, and how we will assess the hedge effectiveness. The accounting for changes in fair value of the hedging instrument depends on the effectiveness of the hedging relationship. The effective portion of the unrealized gain or loss on the derivative instrument determined to be an effective hedge is recognized in other components of equity. We subsequently reclassify the portion of gains or losses in the Consolidated Statements of Comprehensive Income to the Consolidated Income Statements when the hedged transaction affects profit or loss. The ineffective portion of gains or losses is recognized in the Consolidated Income Statements immediately. For detailed information on our hedges, see Note (26). Valuation and Testing of Effectiveness The fair value of our derivatives is calculated by discounting the expected future cash flows using relevant interest rates, and spot rates over the remaining lifetime of the contracts. Gains or losses on the spot price and the intrinsic values of the derivatives designated and qualifying as cash-flow hedges are recognized directly in other components of equity, while gains and losses on the interest element and on the time values excluded from the hedging relationship are recognized in profit or loss immediately. The effectiveness of the hedging relationship is tested prospectively and retrospectively. Prospectively, we apply the critical terms match for our foreign currency hedges as currencies, maturities, and the amounts are identical for the forecasted transactions and the spot element of the forward exchange rate contract or intrinsic value of the currency options, respectively. For interest rate swaps, we also apply the critical terms match as the notional amounts, currencies, maturities, basis of the variable legs (EURIBOR), reset dates, and the dates of the interest and principal payments are identical for the debt instrument and the corresponding interest rate swaps. Therefore, over the life of the hedging instrument, the changes in cash flows of the hedging relationship components will offset the impact of fluctuations of the underlying forecasted transactions. Retrospectively, effectiveness is tested on a cumulative basis applying the Dollar Offset Method by using the Hypothetical Derivative Method. Under this approach, the change in fair value of a constructed hypothetical derivative with terms reflecting the relevant terms of the hedged item is compared to the change in the fair value of the hedging instrument employing its relevant terms. The hedge is deemed highly effective if the results are within the range 80% to 125%. <h4>Trade and Other Receivables</h4> Trade receivables are recorded at invoiced amounts less sales allowances and an allowance for doubtful accounts. We record these allowances on a specific review of all significant outstanding invoices. When analyzing the recoverability of our trade receivables, we consider the following factors: ·         First, we consider the financial solvency of specific customers and record an allowance for specific customer balances when we believe it is probable that we will not collect the amount due according to the contractual terms of the arrangement. ·          Second, we evaluate homogenous portfolios of trade receivables according to their default risk primarily based on the age of the receivable and historical loss experience, but also taking into consideration general market factors that might impact our trade receivable portfolio, such as the current economic crisis. We record a general bad debt allowance to record impairment losses for a portfolio of trade receivables when we believe that the age of the receivables indicates that it is probable that a loss has occurred and we will not collect some or all of the amounts due. Account balances are charged off against the allowance after all collection efforts have been exhausted and the likelihood of recovery is considered remote. In our Consolidated Income Statement bad debt allowances for a portfolio of trade receivables are recorded as other operating expense, whereas bad debt allowances for specific customer balances are recorded in cost of software and software-related services or cost of professional services and other services, depending on the transaction from which the respective trade receivable results. Sales allowances are recorded as an offset to the respective revenue item. Included in trade receivables are unbilled receivables related to fixed-fee and time-and-material consulting arrangements for contract work performed to date. <h4>Other Non-financial Assets</h4> Other non-financial assets are recorded at amortized cost, which approximates fair value due to their short-term nature. We capitalize the discount of our loans to employees as prepaid expenses and release it ratably to personnel expenses. <h4>Goodwill</h4> Goodwill represents the excess of the fair value of the consideration transferred, the amount of any non-controlling interest in the acquired business and the fair value of any previously held equity interest of the acquired business, over the fair value of the identifiable net assets acquired. We do not amortize goodwill but test it for impairment at least annually and when events occur or changes in circumstances indicate that the recoverable amount of a cash-generating unit is less than its carrying value. In respect to at-equity investments, the carrying amount of goodwill is included in the carrying amount of the investment. <h4>Intangible Assets</h4> Purchased intangible assets with finite useful lives are recorded at acquisition cost and are amortized either based on expected usage or on a straight-line basis over their estimated useful lives ranging from two to 16 years. All of our intangible assets, with the exception of goodwill, have finite useful lives and are therefore subject to amortization. We recognize acquired in-process research and development projects as an intangible asset separate from goodwill if a project meets the definition of an asset. Amortization for these intangible assets starts when the projects are complete and the developed software is taken to the market. We typically amortize these intangibles over five years. <h4>Property, Plant, and Equipment</h4> Property, plant, and equipment are carried at acquisition cost plus the fair value of related asset retirement costs, if any and if reasonably estimable, and less accumulated depreciation. Interest incurred during the construction of qualifying assets is capitalized and amortized over the related assets estimated useful lives. Property, plant, and equipment are depreciated over their expected useful lives, generally using the straight-line method. Land is not depreciated.   <a name="RANGE!G1:H9"><span style= "FONT-FAMILY: 'Times New Roman','serif'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-size: 10.0pt" lang="EN-US" xml:lang="EN-US"> </a> <table style= "WIDTH: 301pt; BORDER-COLLAPSE: collapse; MARGIN-LEFT: 4.65pt; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="401"> <tbody> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 301pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="401" colspan="2" nowrap="nowrap"> <a name="SNEID37977_933_ausgabe_en" id= "SNEID37977_933_ausgabe_en">Useful Lives of Property, Plant, and Equipment</a> </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 1"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 157.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="210" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 143.4pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="191" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 2"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 157.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="210" nowrap="nowrap"></td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 143.4pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 25.5pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="191"> Useful Lives of Property, Plant, and Equipment </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 3"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 157.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="210" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 143.4pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="191" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 4"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 157.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="210" nowrap="nowrap"> Buildings </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 143.4pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="191" nowrap="nowrap"> 25 to 50 years </td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 5"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 157.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="top" width="210" nowrap="nowrap"> Leasehold improvements </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 143.4pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="top" width="191" nowrap="nowrap"> Based upon the lease contract </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 6"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 157.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="210" nowrap="nowrap"> Information technology equipment </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 143.4pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="191" nowrap="nowrap"> 3 to 5 years </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 7"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 157.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="210" nowrap="nowrap"> Office furniture </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 143.4pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="191" nowrap="nowrap"> 4 to 20 years </td> </tr> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 8; mso-yfti-lastrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 157.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="210" nowrap="nowrap"> Automobiles </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 143.4pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="191" nowrap="nowrap"> 4 to 5 years </td> </tr> </tbody> </table>   Leasehold improvements are depreciated using the straight-line method over the shorter of the term of the lease or the useful life of the asset. If a renewal option exists, the term used reflects the additional time covered by the option if exercise is reasonably assured when the leasehold improvement is first put into operation. <h4>Impairment of Goodwill and Non-current Assets</h4> The recoverable amount of goodwill is estimated each year at the same time. Furthermore, we review non-current assets, such as property, plant, equipment, and acquired intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or group of assets may not be recoverable. For the purpose of impairment testing, assets that cannot be tested individually are grouped together into the smallest group of assets that generates cash inflows from continuing use that are largely independent of the cash inflows of other assets or groups of assets (the cash-generating unit, or CGU). The recoverable amount of an asset or cash-generating unit is the greater of its value in use and its fair value less costs to sell. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. Goodwill acquired in a business combination is allocated to segments that are expected to benefit from the synergies of the combination. This allocation represents our management approach. As a result, we measure impairment for goodwill at the segment level. The Groups corporate assets do not generate separate cash inflows. If there is an indication that a corporate asset may be impaired, then the recoverable amount is determined for the CGU to which the corporate asset belongs. An impairment loss is recognized if the carrying amount of an asset or its CGU exceeds its estimated recoverable amount. Impairment losses are recognized in profit or loss. Impairment losses for non-current tangible and intangible assets recognized in the prior periods are assessed at each reporting date for indicators that the loss has decreased or no longer exists. Accordingly, if there is an indication that the reasons that caused the impairment no longer exist we would consider the need to reverse all or a portion of the impairment through profit or loss. <h4>Contingent Assets</h4> We carry insurance policies to offset the expenses associated with defending against litigation matters. We recognize these reimbursements in profit or loss when it is virtually certain that the reimbursement will be received and retained by us when we settle the related obligation. <h4>Liabilities</h4> Financial Liabilities Financial liabilities include trade and other payables, bank loans and other financial liabilities which comprise derivative and non-derivative financial liabilities. They are recognized and measured in accordance with IAS 39. Accordingly, financial liabilities are recognized in the Consolidated Financial Statements if we have a contractual obligation to transfer cash or another financial asset to another party. Financial liabilities are initially recognized at fair value, which in the case of financial liabilities not at fair value through profit or loss includes directly attributable transaction costs. If material, financial liabilities are discounted to present value based on prevailing market rates adjusted for credit risk, with the discount being recognized over time as interest expense. The subsequent measurement depends on the allocation of financial liabilities to the following categories according to IAS 39: ·       Financial liabilities at fair value through profit or loss only comprise those financial liabilities that are held for trading as we do not designate financial liabilities at fair value through profit or loss on initial recognition. This category solely contains negative fair values from embedded and other derivatives, except where hedge accounting is applied. All changes in the fair value of financial liabilities in this category are immediately recognized in profit or loss. For further information on derivatives, see the Derivatives section. ·       Financial liabilities at amortized cost include all non-derivative financial liabilities not quoted in an active market which are measured at amortized cost using the effective interest method. Expenses and gains/losses on financial liabilities consist of interest expenses, and gains and losses from the disposal of such liabilities. Interest expense is recognized based on the effective interest method. Financial liabilities are derecognized when the contractual obligation is discharged, canceled or has expired. Non-financial Liabilities Other non-financial liabilities with fixed or determinable payments that are not quoted in an active market are mainly the result of obligations to employees and fiscal authorities and are generally measured at amortized cost. <h4>Provisions</h4> Provisions are recorded when it is more likely than not that we have a legal or constructive obligation to third parties as a result of a past event, the amount can be reasonably estimated, and it is probable that there will be an outflow of future economic benefits. We regularly adjust provisions as further information develops or circumstances change. Non-current provisions are reported at the present value of their expected settlement amounts as at the date of Statement of Financial Position. Discount rates are regularly adjusted to current market interest rates. Our software contracts usually contain general warranty provisions guaranteeing that the software will perform according to SAPs stated specifications for six to twelve months. At the time of the sale or license of our software covered by such warranty provisions, we record a provision for warranty obligations based on the historical average cost of fulfilling our obligations, which we classify as a current obligation. A provision for restructuring is recognized when we have approved a detailed and formal restructuring plan and the restructuring has commenced or has been announced. <h4>Post-Employment Benefits</h4> We measure our pension-benefit liabilities and other post-employment benefits based on actuarial computations using the projected-unit-credit method in accordance with IAS 19. The assumptions used to calculate pension liabilities and costs are shown in Note (19a). As a result of the actuarial calculation for each plan we recognize an asset or liability for the overfunded or underfunded status of the respective defined benefit plan. We classify a portion of the liability as current (determined on a plan-by-plan basis) if the amount by which the actuarial present value of benefits included in the benefit obligation payable within the next 12 months exceeds the fair value of plan assets. Changes in the amount of the defined benefit obligation or plan assets resulting from demographic and financial data different than originally assumed and from changes in assumptions can result in actuarial gains and losses. We recognize all actuarial gains and losses directly in retained earnings. SAPs pension benefits are classified as defined contribution plans if the payment to a separate fund relieves SAP of all obligations from the pension plan. Obligations for contributions to defined contribution pension plans are recognized as an expense in profit or loss when paid or due. <h4>Deferred Income</h4> Deferred income is recognized as software revenue, support revenue, professional service revenue, or other revenue, depending on the reasons for the deferral, once the basic applicable revenue recognition criteria have been met, for example, when the related services are performed or when the discounts are used. <h4>Treasury Shares</h4> Treasury shares are recorded at acquisition cost and are presented as a deduction from total equity. Gains and losses on the subsequent reissuance of treasury shares are credited or charged to share premium on an after-tax basis. On cancellation of treasury shares any excess over the calculated par value is charged to retained earnings. Presentation in the Consolidated Statements of Cash Flows We classify interest and taxes paid as well as interest and dividends received as cash flows from operating activities. Dividends paid are classified as financing activities. (3c) Management Judgments and Sources of Estimation Uncertainty The preparation of the Consolidated Financial Statements in conformity with IFRS requires management to make judgments, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, revenues, and expenses, as well as disclosure of contingent assets and liabilities. We base our judgments, estimates, and assumptions on historical and forecast information, as well as regional and industry economic conditions in which we or our customers operate, changes to which could adversely affect our estimates. Although we believe we have made reasonable estimates about the ultimate resolution of the underlying uncertainties, no assurance can be given that the final outcome of these matters will be consistent with what is reflected in our assets, liabilities, revenues, and expenses. Actual results could differ from original estimates. The accounting policies that most frequently require us to make judgments, estimates, and assumptions, and therefore are critical to understanding our results of operations, are: ·         Revenue recognition ·         Valuation of trade receivables ·         Accounting for share-based compensation ·         Accounting for income tax ·         Accounting for business combinations ·         Subsequent accounting for goodwill and other intangibles ·         Accounting for legal contingencies ·         Recognition of internally generated intangible assets from development Our management periodically discusses these critical accounting policies with the Audit Committee of the Supervisory Board. <h4>Revenue Recognition</h4> As described in the Revenue Recognition section of Note (3b), we do not recognize revenue before persuasive evidence of an arrangement exists, delivery has occurred, the risks and rewards of ownership have been transferred to the customer, the amount of revenue can be measured reliably, and collection of the related receivable is reasonably assured. The determination of whether the amount of revenue can be measured reliably or whether the fees are collectible is inherently judgmental as it requires estimates as to whether and to what extent subsequent concessions may be granted to customers and whether the customer is expected to pay the contractual fees. The timing and amount of revenue recognition can vary depending on what assessments have been made. In most of our revenue-generating arrangements we sell to the customer more than one product solution or service. Additionally, we have ongoing relationships with many of our customers and often enter into several transactions with the same customer within close proximity in time. We therefore have to determine: ·         Which arrangements with the same customer are to be accounted for as one arrangement ·         Which deliverables under one arrangement are to be accounted for separately and ·         How to allocate the total arrangement fee to the individual elements of one arrangement The determination of whether different arrangements with the same customer are to be accounted for as one arrangement is highly judgmental as it requires us to evaluate whether the arrangements are negotiated together or linked in any other way. The timing and amount of revenue recognition can vary depending on whether two arrangements are accounted for separately or as one arrangement. <span style= "FONT-FAMILY: 'SAP Sans 2007 Light','serif'; FONT-SIZE: 10pt; mso-bidi-font-family: SAP-SERIF2002-Regular; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-fareast-font-family: SimSun; mso-bidi-font-size: 10.5pt" lang="EN-GB" xml:lang="EN-GB">We do not account separately for software and other deliverables under an arrangement if one of the other deliverables (such as consulting services) is deemed to be essential to the functionality of the software. The determination whether an undelivered element is essential to the functionality of the delivered element requires the use of judgment. The timing and amount of revenue recognition can vary depending on how that judgment is exercised because software revenue which may otherwise have been recognized up front is recognized over the term of providing the essential deliverable. We also do not account separately for different deliverables under an arrangement if we have no basis for allocating the overall arrangement fee to the different elements of the arrangement. We believe that such allocation basis exists if we can demonstrate for each undelivered element of the arrangement a company-specific objective evidence of fair value as further defined in the Revenue Recognition section of Note (3b). Judgment is required in the determination of company-specific evidence of fair value which may impact the timing and amount of revenue recognized depending on: ·         Whether company-specific evidence of fair value can be demonstrated for the undelivered elements of a software arrangement ·         The approaches used to demonstrate company-specific evidence of fair value Additionally, our revenues would be significantly different if we applied a revenue allocation policy other than the residual method. Revenues from consulting, other professional service, as well as custom software development projects are determined by applying the percentage of completion method of revenue recognition. The percentage of completion method requires us to make estimates about total revenues, total cost to complete the project, and the stage of completion. The assumptions, estimates, and uncertainties inherent in determining the stage of completion affect the timing and amounts of revenues recognized and expenses reported. If we do not have a sufficient basis to measure the progress of completion or to estimate the total contract revenues and costs, revenue recognition is limited to the amount of contract costs incurred. The determination of whether a sufficient basis to measure the progress of completion exists is judgmental. Changes in estimates of progress towards completion and of contract revenues and contract costs are accounted for as cumulative catch-up adjustments to the reported revenues for the applicable contract. <h4>Valuation of Trade Receivables</h4> As described in the Trade and Other Receivables section in Note (3b), we account for impairments of trade receivables by recording sales allowances and allowances for doubtful accounts on an individual receivable basis and on a portfolio basis. The assessment of whether a receivable is collectible is inherently judgmental and requires the use of assumptions about customer defaults that could change significantly. Judgment is required when we evaluate available information about a particular customers financial situation to determine whether it is probable that a credit loss will occur and the amount of such loss is reasonably estimable and thus an allowance for that specific account is necessary. Basing the general allowance for the remaining receivables on our historical loss experience, too, is highly judgmental as history may not be indicative of future development, particularly in the unusual and extreme global economic circumstances resulting from the global financial crisis. Changes in our estimates about the allowance for doubtful accounts could materially impact the reported assets and expenses in our financial statements, and our net income could be adversely affected if actual credit losses exceed our estimates. <h4>Accounting for Share-Based Compensation</h4> As described in Note (28), we have issued both equity-settled as well as cash-settled share-based compensation plans. We use certain assumptions in estimating the fair values for our share-based compensation plans, including expected future stock price volatility and expected option life (which represents our estimate of the average amount of time remaining until the options are exercised or expire unexercised). In addition, final payout for these plans also depends on our share price at the respective exercise dates. All these assumptions may significantly impact the fair value determination and thus the amount and timing of our share-based compensation expenses. Furthermore, the fair values of the options granted under our 2009 plans (STAR PP and SOP PP) are dependent on our outperformance against the Tech Peer Group Index (TechPGI) since grant date, the volatility and the expected correlation between the market price of this index, and our share price. For the purpose of determining the estimated fair value of our stock options, we believe expected volatility is the most sensitive assumption. Regarding future payout under the plans, the development of our share price will be the most relevant factor. In respect to our plans granted in 2009 (SOP PP and STAR PP), we believe that future payout will be significantly impacted not only by our share price but also by the requirement to outperform the Tech PGI. Changes in these factors could significantly affect the estimated fair values as calculated by the option-pricing model respectively future payout. <h4>Accounting for Income Tax</h4> We conduct operations and earn income in numerous foreign countries and are subject to changing tax laws in multiple jurisdictions within the countries in which we operate. Our ordinary business activities also include transactions where the ultimate tax outcome is uncertain, such as those involving revenue sharing and cost reimbursement arrangements between SAP Group entities. In addition, the amount of income tax we pay is generally subject to ongoing audits by domestic and foreign tax authorities. As a result, judgments are necessary in determining our worldwide income tax provisions. We have made reasonable estimates about the ultimate resolution of our tax uncertainties based on current tax laws and our interpretation thereof. Such judgments can have a material effect on our income tax expense, income tax provision, and net income. The carrying amount of a deferred tax asset is reviewed at the end of each reporting period and is reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow the benefit of part or all of the deferred tax assets to be utilized. This assessment requires management judgments, estimates, and assumptions. In evaluating our ability to utilize our deferred tax assets, we consider all available positive and negative evidence, including our past operating results and our forecast of future taxable profit. Our judgments regarding future taxable profit are based on expectations of market conditions and other facts and circumstances. Any adverse change to the underlying facts or our estimates and assumptions could require that we reduce the carrying amount of our net deferred tax assets. For further information on our income tax, see Note (11) of our Consolidated Financial Statements. <h4>Accounting for Business Combinations</h4> In our accounting for business combinations, judgment is required in identifying whether an intangible asset is identifiable, i.e. to be recorded separately from goodwill. Additionally, estimating the acquisition date fair values of the identifiable assets acquired and liabilities assumed involves considerable management judgment. The necessary measurements are based on information available at the acquisition date and are based on expectations and assumptions that have been deemed reasonable by management. These judgments, estimates, and assumptions can materially affect our results of operations for several reasons, among which are the following: ·         Fair values assigned to assets subject to depreciation and amortization affects the amounts of depreciation and amortization to be recorded in operating profit in the periods following the acquisition. ·         Subsequent negative changes in the estimated fair values of assets may result in additional expense from impairment charges. ·         Subsequent changes in the estimated fair values of liabilities and provisions may result in additional expense (if increasing the estimated fair value) or additional income (if decreasing the estimated fair value). <h4>Subsequent Accounting for Goodwill and Other Intangibles</h4> As described in the Intangible Assets section in Note (3b), all our intangible assets other than goodwill have finite useful lives. Consequently, the depreciable amount of the intangible assets is allocated on a systematic basis over their useful lives. Judgment is required in: ·         The determination of the useful life of an intangible asset as this determination is based on our estimates regarding the period over which the intangible asset is expected to produce economic benefits to us. ·         The determination of the amortization method as IFRS requires the straight-line method to be used unless we can reliably determine the pattern in which the assets future economic benefits are expected to be consumed by us. Both, the amortization period and the amortization method have an impact on the amortization expenses that are recorded in each period. In making impairment assessments for our intangible assets and goodwill, we use certain assumptions and estimates about future cash flows, which are complex and require significant judgment and assumptions about future developments. They can be affected by a variety of factors, including changes in our business strategy, our internal forecasts and estimation of our weighted-average cost of capital. Due to these factors, actual cash flows and values could vary significantly from the forecasted future cash flows and related values derived using the discounted cash flow method. Although we believe the assumptions and estimates we have made in the past have been reasonable and appropriate, different assumptions and estimates could materially affect our reported financial results. Additionally, the results of goodwill impairment tests may depend on the allocation of goodwill to cash-generating units. This allocation is judgmental as it is based on our estimates regarding which cash-generating units are expected to benefit from the synergies of the respective business combination. We did not record any significant impairment charges on our goodwill or intangible assets during fiscal year 2009. Although we do not currently have an indication of any significant impairment, there can be no assurance that impairment charges will not occur in the future. For more information, see Note (16) to our Consolidated Financial Statements. <h4>Accounting for Legal Contingencies</h4> As described in Note (24), currently we are involved in various claims and legal proceedings. We review the status of each significant matter on at least a quarterly basis and assess our potential financial and business exposures related to such matters. Significant judgment is required in the determination of whether a provision is to be recorded and what the appropriate amount for such provision should be. This judgment is particularly required in: ·         The determination whether an obligation exists, ·         The determination of the probability of outflow of economic benefits, ·         The determination whether the amount of obligation is estimable, and ·         The estimate of the obligation. Due to uncertainties relating to these matters, provisions are based on the best information available at the time. At the end of each reporting period, we reassess the potential obligations related to our pending claims and litigation and adjust our respective provisions to reflect the current best estimate. In addition, we monitor and evaluate new information that we receive after the end of the respective reporting period but before the Consolidated Financial Statements are authorized for issue to determine whether this provides additional information regarding conditions that existed at the end of the reporting period. Such revisions to our estimates of the potential obligations could have a material impact on our results of operations and financial position. The effects of changes in estimates of potential liabilities related to our legal contingencies had no material impact on 2009, 2008, or 2007 results. <h4>Recognition of Internally Generated Intangible Assets from development</h4> Under IFRS, internally generated intangible assets from the development phase are recognized if certain conditions are met. These conditions include the technical feasibility, intention to complete, the ability to use or sell the asset under development and the demonstration how the asset will generate probable future economic benefits. The cost of a recognized internally generated intangible asset comprises all directly attributable cost necessary to make the asset capable of being used as intended by management. In contrast, all expenditures arising from the research phase are expensed as incurred. We believe that the determination whether internally generated intangible assets from development are to be recognized as intangible assets requires significant judgment, particularly in the following areas: ·         The determination whether activities should be considered research activities or development activities; ·         The determination whether the conditions for recognizing an intangible asset are met requires assumptions about future market conditions, customer demand and other developments; ·         The term technical feasibility is not defined in IFRS, and therefore the determination whether completing an asset is technically feasible requires a company-specific and necessarily judgmental approach; <ul style="MARGIN-TOP: 0in" type="disc"> <li style= "MARGIN-TOP: 12pt; mso-layout-grid-align: none; mso-list: l5 level1 lfo27" class="MsoNormal"><span style= "FONT-FAMILY: 'SAP Sans 2007 Light','serif'; FONT-SIZE: 10pt; mso-bidi-font-family: SAP-SERIF2002-Regular; mso-ansi-language: EN-GB; mso-fareast-language: EN-US; mso-fareast-font-family: SimSun; mso-bidi-font-size: 10.5pt" lang="EN-GB" xml:lang="EN-GB">The determination of the future ability to use or sell the intangible asset arising from the development and the determination of probability of future benefits from sale or use, and</li> </ul> ·          The determination whether a cost is directly or indirectly attributable to an intangible asset and whether a cost is necessary for completing a development (3d) New Accounting Standards Adopted / Early Adopted in the Current Period In March 2007, the IASB issued an amendment to IAS 23 Borrowing Costs (IAS 23). The amendment mainly relates to the elimination of the option to immediately recognize borrowing costs as an expense attributable to the acquisition, construction, or production of a qualifying asset. An entity is, therefore, required to capitalize borrowing costs as part of the cost of such qualifying assets defined as assets that take a substantial period of time to get ready for use or sale. IAS 23 does not require the capitalization of borrowing costs relating to assets measured at fair value, and inventories that are manufactured or produced in large quantities on a repetitive basis, even if they take a substantial period of time to get ready for use or sale. IAS 23 applies to borrowing costs relating to qualifying assets for which the commencement date for capitalization is on or after January 1, 2009. We have historically capitalized borrowing costs for qualifying assets. Therefore, the adoption of IAS 23 had no impact on our Consolidated Financial Statements. In June 2007, the IFRIC issued IFRIC Interpretation 13 Customer Loyalty Programmes (IFRIC 13), which addresses accounting by entities that grant loyalty award credits (such as points or travel miles) to customers who buy goods or services. Specifically, it explains how such entities should account for their obligations to provide free or discounted goods or services to customers who redeem award credits. IFRIC 13 is effective for fiscal years beginning on or after January 1, 2009 and required to be applied retrospectively. As a result of the retrospective first-time application, we adjusted the January 1, 2007 retained earnings balance by 12 million. The effect on the Consolidated Income Statements as well as earnings per share was immaterial for the years ended December 31, 2009, 2008, and 2007. In September 2007, the IASB issued a revision to IAS 1 Presentation of Financial Statements (IAS 1). The standard separates owner and non-owner changes in equity. Therefore, the statement of changes in equity will include only details of transactions with owners, with all non-owner changes in equity presented in a reconciliation of each component of equity. IAS 1 sets overall requirements for the presentation of financial statements, guidelines for their structure and minimum requirements for their content. The revisions include non-mandatory changes in the titles of some of the financial statements to reflect their function more clearly (for example, the balance sheet is renamed to statement of financial position, the cash flow statement is renamed to the statement of cash flows and the statement of comprehensive income has been introduced). The statement of comprehensive income presents all items of recognized income and expense, either in one single statement, or in two linked statements. The revision of IAS 1 is effective for fiscal years beginning on or after January 1, 2009. The adoption of IAS 1 did not significantly change the current presentation of our Consolidated Financial Statements. In January 2008, the IASB issued IFRS 2 (revised 2008) Vesting Conditions and Cancellations (IFRS 2). IFRS 2 amends IFRS 2 Share-Based Payment to clarify the terms vesting condition and cancellations. IFRS 2 is effective for fiscal years beginning on or after January 1, 2009. The adoption of IFRS 2 did not have a significant impact on our Consolidated Financial Statements. In January 2008, the IASB issued the revised standards IFRS 3 Business Combinations (IFRS 3 (2008)) and IAS 27 Consolidated and Separate Financial Statements (IAS 27). The revisions result in several changes in the accounting for business combinations. One of those changes requires us to expense acquisition-related charges immediately, whereas the previous version of IFRS 3 required capitalization of these charges. IFRS 3 (2008) and IAS 27 are effective for fiscal years beginning on or after July 1, 2009, with early adoption permitted. SAP has decided to adopt these revisions as of January 1, 2009. The adoption of these revisions did not have a significant impact on our Consolidated Financial Statements. In February 2008, the IASB issued an amendment to IAS 32 Financial Instruments: Disclosure and Presentation Puttable Instruments and Obligations Arising on Liquidation (IAS 32). The purpose of the amendment is to provide detailed guidance on the presentation of puttable financial instruments and obligations arising only on liquidation in the Statement of Financial Position. The amendment of IAS 32 is effective for fiscal years beginning on or after January 1, 2009. The adoption of IAS 32 did not have an impact on our Consolidated Financial Statements. In May 2008, the IASB issued Improvements to IFRSs a collection of amendments to several International Financial Reporting Standards as part of its program of annual improvements to its standards, which is intended to make necessary, but non-urgent, amendments to standards that will not be included as part of another major project. The amendments resulting from this standard are mainly effective for annual periods beginning on or after January 1, 2009. The adoption of these amendments did not have a significant impact on our Consolidated Financial Statements. In July 2008, the IFRIC issued IFRIC Interpretation 16 Hedges of a Net Investment in a Foreign Operation (IFRIC 16), which provides interpretative guidance on several aspects of hedge accounting. IFRIC 16 is effective for fiscal years beginning on or after October 1, 2008. The adoption of IFRIC 16 did not have an impact on our Consolidated Financial Statements. In October 2008, the IASB issued an amendment to IAS 39 Financial Instruments: Recognition and Measurement: Reclassification of Financial Assets (IAS 39). The amendment permits reclassification of some financial instruments out of the fair-value-through-profit-or-loss category (FVTPL) and out of the available-for-sale category. In the event of reclassification, additional disclosures are required under IFRS 7. IAS 39 is effective for fiscal years beginning on or after July 1, 2008. We did not reclassify any financial instruments based on the application of the amendment; therefore the adoption of the amendment to IAS 39 did not have an impact on our Consolidated Financial Statements. In January 2009, the IFRIC issued IFRIC Interpretation 18 Transfers of Assets from Customers (IFRIC 18), which clarifies the requirements of IFRSs for agreements in which an entity receives from a customer an item of property, plant, and equipment that the entity must then use either to connect the customer to a network or to provide the customer with ongoing access to a supply of goods or services. IFRIC 18 must be applied prospectively to transfers of assets from customers received on or after July 1, 2009. The adoption of IFRIC 18 did not have an impact on our Consolidated Financial Statements. In March 2009, the IASB issued an amendment to IFRS 7 Improving Disclosures about Financial Instruments (IFRS 7). The amendments require enhanced disclosures about fair value measurements and liquidity risk. Among other things, the new disclosure requirements: ·         Clarify that the existing IFRS 7 fair value disclosures must be made separately for each class of financial instrument ·         Add disclosure for any change in the method of determining fair value and the reasons for the change ·         Establish a three-level hierarchy for making fair value measurements: 1.     Quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1) 2.     Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices) (Level 2) <span style= "FONT-FAMILY: 'SAP Sans 2007 Light','serif'; FONT-SIZE: 10pt; mso-bidi-font-family: 'SAP Sans 2007 Light'; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-fareast-font-family: 'SAP Sans 2007 Light'" lang="EN-US" xml:lang="EN-US">3.     Inputs for the asset or liability that are not based on observable market data (unobservable inputs) (Level 3) ·         Add disclosure, for each fair value measurement in the statement of financial position, of which level in the hierarchy was used and any transfers between levels, with additional disclosures whenever level 3 is used including a measure of sensitivity to a change in input data ·         Clarify that the current maturity analysis for non-derivative financial instruments should include issued financial guarantee contracts ·         Add disclosure of a maturity analysis for derivative financial liabilities The amendment is effective for fiscal years beginning on or after January 1, 2009. Earlier application is permitted. The adoption resulted in additional disclosures but did not have an effect on any assets, liabilities, revenues, expenses, or cash flows. In March 2009, the IASB issued Embedded Derivatives: Amendments to IFRIC 9 and IAS 39 (IFRIC 9). IFRIC 9 amends IFRIC 9 Reassessment of Embedded Derivatives and IAS 39 Financial Instruments: Recognition and Measurement to clarify the accounting treatment of embedded derivatives for entities that make use of the reclassification amendment issued by the IASB in October 2008 Financial Instruments: Recognition and Measurement: Reclassification of Financial Assets, which is described above. IFRIC 9 also clarifies that, on reclassification of a financial asset out of the fair value through profit or loss category, all embedded derivatives have to be assessed and, if necessary, separately accounted for in financial statements. The amendments apply retrospectively and are required to be applied for annual periods ending on or after June 30, 2009. The adoption of these amendments did not have an impact on our Consolidated Financial Statements since we have not made use of the reclassification amendment. <h4>(3e) New Accounting Standards Not Yet Adopted</h4> In July 2008, the IASB issued an amendment to IAS 39 Financial Instruments: Recognition and Measurement: Eligible Hedged Items (IAS 39). The amendment addresses the designation of a one-sided risk in a hedged item and the designation of inflation in particular situations. The amendment applies to hedging relationships in the scope of IAS 39. The amendment is effective for fiscal years beginning on or after July 1, 2009. Earlier application is permitted. We do not expect that the amendment of IAS 39 will have a significant impact on our Consolidated Financial Statements. In April 2009, the IASB issued Improvements to IFRSs a collection of amendments to several International Financial Reporting Standards as part of its program of annual improvements to its standards, which is intended to make necessary, but non-urgent, amendments to standards that will not be included as part of another major project. The amendments resulting from this standard mainly have effective dates for annual periods beginning on or after January 1, 2010, although entities are permitted to adopt them earlier. The European Union has not yet endorsed these improvements. We do not expect these amendments to have a significant impact on our Consolidated Financial Statements. In October 2009, the IASB issued amendments to IAS 32 Financial Instruments: Presentation (IAS 32), which addresses the accounting for rights issues (rights, options, or warrants to acquire a fixed number of the entitys own equity instruments for a fixed amount of currencies) that are denominated in a currency other than the functional currency of the issuer. Previously such rights issues were accounted for as derivative liabilities. However, the amendment issued requires that, provided certain conditions are met, such rights issues are classified as equity regardless of the currency in which the exercise price is denominated. The amendments are effective for annual periods beginning on or after February 1, 2010, with earlier application permitted. We do not expect this amendment to have an impact on our Consolidated Financial Statements. In November 2009, the IASB issued an amendment to IAS 24 (revised 2009) Related Party Disclosures (IAS 24). The purpose of the revision is to simplify the definition of a related party, clarifying its intended meaning and eliminating inconsistencies from the definition. In addition, IAS 24 provides a partial exemption from the disclosure requirements for government-related entities by focusing disclosure on significant transactions. The revision is effective for fiscal years beginning on or after January 1, 2011. Earlier application is permitted. IAS 24 has not yet been adopted by the European Union. We do not expect the revision of IAS 24 to have a significant impact on our Consolidated Financial Statements. In November 2009, the IASB issued IFRS 9 Financial Instruments on the classification and measurement of financial assets. The new standard represents the first part of a three-part project to replace IAS 39 Financial Instruments: Recognition and Measurement (IAS 39) with IFRS 9 Financial Instruments (IFRS 9). IFRS 9 uses a single approach to determine whether a financial asset is measured at amortized cost or fair value, replacing the many different rules in IAS 39. The approach in IFRS 9 is based on how an entity manages its financial instruments (its business model) and the contractual cash flow characteristics of the financial assets. IFRS 9 is effective for fiscal years beginning on or after January 1, 2013. Earlier application is permitted. IFRS 9 has not yet been adopted by the European Union. We are currently determining what impact the adoption of IFRS 9 will have on our Consolidated Financial Statements. In November 2009, the IASB issued an amendment to IFRIC 14 IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction. The amendments apply when an entity is subject to minimum funding requirements and makes an early payment of contributions to cover those requirements. The amendments require such an entity to treat the benefit of such an early payment as an asset. The amendments are effective for annual periods beginning on or after January 1, 2011, with early adoption permitted. The amendments must be applied retrospectively. The European Union has not yet endorsed these amendments. We do not expect this amendment to have an impact on our Consolidated Financial Statements. In November 2009, the IFRIC issued Extinguishing Financial Liabilities with Equity Instruments (IFRIC 19), which provides guidance on how to account for the extinguishment of a financial liability by the issuance of equity instruments. IFRIC 19 is effective for annual periods beginning on or after July 1, 2010, with early adoption permitted. The European Union has not yet endorsed these amendments. We do not expect this amendment to have an impact on our Consolidated Financial Statements. </body> </html> <!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> <html xmlns="http://www.w3.org/1999/xhtml"> <head> <title></title> </head> <body> <h3 style="PAGE-BREAK-AFTER: auto">(4) Business Combinations<span style= "COLOR: windowtext; FONT-SIZE: 10pt; mso-bidi-font-family: SAP-SERIF2002-Regular; mso-ansi-language: DE; mso-fareast-font-family: SimSun; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: normal; mso-ascii-font-family: 'SAP Sans 2007 Light'; mso-hansi-font-family: 'SAP Sans 2007 Light'" lang="DE" xml:lang="DE"> <?xml:namespace prefix = w ns = "urn:schemas-microsoft-com:office:word" /?> </h3> In 2009, we concluded the following business combinations which are immaterial individually and in the aggregate to SAP: <?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /?>   <table style= "WIDTH: 100%; BORDER-COLLAPSE: collapse; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%"> <tbody> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 100%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="100%" colspan="5" nowrap="nowrap"> <a name="SNEID1467_934_ausgabe_en" id="SNEID1467_934_ausgabe_en">Acquired Businesses</a> </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 1"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 28.04%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="28%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 32.56%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="32%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 13.26%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="13%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.1%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="12%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.02%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="14%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 43.5pt; mso-yfti-irow: 2"> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 28.04%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 43.5pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt" valign="top" width="28%" nowrap="nowrap"> Business Acquired </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 32.56%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 43.5pt; PADDING-TOP: 0in" valign="top" width="32%"> Sector </td> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 13.26%; PADDING-RIGHT: 5.4pt; HEIGHT: 43.5pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" valign="top" width="13%"> Acquisition Type </td> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.1%; PADDING-RIGHT: 5.4pt; HEIGHT: 43.5pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt" valign="top" width="12%"> Acquired Voting Interest </td> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.02%; PADDING-RIGHT: 5.4pt; HEIGHT: 43.5pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt" valign="top" width="14%"> Acquisition Date </td> </tr> <tr style="HEIGHT: 42.75pt; mso-yfti-irow: 3"> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 28.04%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 42.75pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt" valign="top" width="28%"> Sky Data Systems Inc., San Mateo, CA, USA </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 32.56%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 42.75pt; PADDING-TOP: 0in" valign="top" width="32%"> Privately held company  specialized in mobile CRM software solutions </td> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 13.26%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 42.75pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" valign="top" width="13%"> Asset purchase </td> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.1%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 42.75pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt" valign="top" width="12%"> - </td> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.02%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 42.75pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt" valign="top" width="14%" nowrap="nowrap"> May 28, 2009 </td> </tr> <tr style="HEIGHT: 51.75pt; mso-yfti-irow: 4"> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 28.04%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 51.75pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt" valign="top" width="28%"> Clear Standards Inc., Sterling, VA, USA </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 32.56%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 51.75pt; PADDING-TOP: 0in" valign="top" width="32%"> Privately held company  specialized in software solutions for the management of carbon emissions </td> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 13.26%; PADDING-RIGHT: 5.4pt; HEIGHT: 51.75pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" valign="top" width="13%"> Share purchase </td> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.1%; PADDING-RIGHT: 5.4pt; HEIGHT: 51.75pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt" valign="top" width="12%"> 100% </td> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.02%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 51.75pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt" valign="top" width="14%" nowrap="nowrap"> June 2, 2009 </td> </tr> <tr style="HEIGHT: 71.25pt; mso-yfti-irow: 5"> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 28.04%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 71.25pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt" valign="top" width="28%"> Highdeal S.A., Caen, France </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 32.56%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 71.25pt; PADDING-TOP: 0in" valign="top" width="32%"> Privately held company specialized in pricing, charging, and rating software solutions for the telecommunications industry </td> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 13.26%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 71.25pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" valign="top" width="13%"> Share purchase </td> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.1%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 71.25pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt" valign="top" width="12%"> 100% </td> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.02%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 71.25pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt" valign="top" width="14%" nowrap="nowrap"> June 2, 2009 </td> </tr> <tr style="HEIGHT: 72.75pt; mso-yfti-irow: 6"> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 28.04%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 72.75pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt" valign="top" width="28%"> SAF AG, Tägerwilen, Switzerland </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 32.56%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 72.75pt; PADDING-TOP: 0in" valign="top" width="32%"> Publicly listed company specialized in ordering and forecasting software solutions for the retail, logistics, and industrial sectors </td> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 13.26%; PADDING-RIGHT: 5.4pt; HEIGHT: 72.75pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" valign="top" width="13%"> Share purchase </td> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.1%; PADDING-RIGHT: 5.4pt; HEIGHT: 72.75pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt" valign="top" width="12%"> 71% </td> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.02%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 72.75pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt" valign="top" width="14%" nowrap="nowrap"> Sept. 4, 2009 </td> </tr> <tr style= "HEIGHT: 140.25pt; mso-yfti-irow: 7; mso-yfti-lastrow: yes"> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 28.04%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 140.25pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt" valign="top" width="28%"> SOALogix Inc.,Reston, VA, USA </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 32.56%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 140.25pt; PADDING-TOP: 0in" valign="top" width="32%"> Privately held company specialized in software solutions which manage the flow of information among people, business processes, and applications and which integrate industry specific project management solutions with SAP's Portfolio and Project Management solutions </td> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 13.26%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 140.25pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" valign="top" width="13%"> Asset purchase </td> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.1%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 140.25pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt" valign="top" width="12%"> - </td> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.02%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 140.25pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt" valign="top" width="14%" nowrap="nowrap"> Dec. 1, 2009 </td> </tr> </tbody> </table>     The results of these acquired businesses have been included in our Consolidated Income Statements since the respective acquisition dates. All of the acquired businesses develop and/or sell software in specific areas of strategic interest to us. The aggregate consideration transferred of all acquisitions amounted to 68 million net of cash received, and was paid in cash. The acquisition-related cost recognized in general and administration expense is 2 million. The amounts recognized as of the acquisition dates for each major class of assets acquired and liabilities assumed were as follows: <table style= "WIDTH: 100%; BORDER-COLLAPSE: collapse; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%"> <tbody> <tr style= "HEIGHT: 55.5pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 55.5pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="44%" nowrap="nowrap"> <a name="SNEID2932_935_ausgabe_en" id= "SNEID2932_935_ausgabe_en"> millions</a> </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.88%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 55.5pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="16%"> Pre-Acquisition Carrying Amount </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 55.5pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="17%"> Fair Value Adjustment </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 55.5pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="21%"> Fair Value of Assets Acquired and Liabilities Assumed </td> </tr> <tr style="HEIGHT: 6pt; mso-yfti-irow: 1"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6pt; PADDING-TOP: 0in" valign="top" width="44%"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.88%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6pt; PADDING-TOP: 0in" valign="bottom" width="16%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6pt; PADDING-TOP: 0in" valign="bottom" width="21%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 2"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="44%"> Cash and cash equivalents </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.88%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="16%" nowrap="nowrap"> 27 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"> 0 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="21%" nowrap="nowrap"> 27 </td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 3"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="44%"> Other financial assets </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.88%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="16%" nowrap="nowrap"> 1 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"> 0 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="21%" nowrap="nowrap"> 1 </td> </tr> <tr style="HEIGHT: 38.25pt; mso-yfti-irow: 4"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 38.25pt; PADDING-TOP: 0in" width="44%"> Trade and other receivables (net of 240,000 reserves) </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.88%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 38.25pt; PADDING-TOP: 0in" valign="top" width="16%" nowrap="nowrap"> 5 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 38.25pt; PADDING-TOP: 0in" valign="top" width="17%" nowrap="nowrap"> 0 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 38.25pt; PADDING-TOP: 0in" valign="top" width="21%" nowrap="nowrap"> 5 </td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 5"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="44%"> Other non-financial assets </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.88%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="16%" nowrap="nowrap"> 2 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"> 2 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="21%" nowrap="nowrap"> 4 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 6"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="44%"> Property, plant, and equipment </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.88%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="16%" nowrap="nowrap"> 1 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"> 0 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="21%" nowrap="nowrap"> 1 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 7"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="44%"> Intangible assets </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.88%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="16%" nowrap="nowrap"> 0 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"> 32 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="21%" nowrap="nowrap"> 32 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 8"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="44%"> Goodwill </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.88%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="16%" nowrap="nowrap"> 0 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"> 42 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="21%" nowrap="nowrap"> 42 </td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 9"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="44%"> Current and deferred tax assets </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.88%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="16%" nowrap="nowrap"> 0 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"> 9 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="21%" nowrap="nowrap"> 9 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 10"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="44%"> Total assets </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.88%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="16%" nowrap="nowrap"> 36 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"> 85 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="21%" nowrap="nowrap"> 121 </td> </tr> <tr style="HEIGHT: 4.5pt; mso-yfti-irow: 11"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 4.5pt; PADDING-TOP: 0in" width="44%"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.88%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 4.5pt; PADDING-TOP: 0in" width="16%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 4.5pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 4.5pt; PADDING-TOP: 0in" width="21%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 12"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="44%"> Trade accounts payable </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.88%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="16%" nowrap="nowrap"> 1 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"> 2 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="21%" nowrap="nowrap"> 3 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 13"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="44%"> Current and deferred tax liabilities </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.88%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="16%" nowrap="nowrap"> 3 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"> 4 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="21%" nowrap="nowrap"> 7 </td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 14"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="44%"> Provisions and other non-financial liabilities </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.88%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="top" width="16%" nowrap="nowrap"> 3 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="top" width="17%" nowrap="nowrap"> 2 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="top" width="21%" nowrap="nowrap"> 5 </td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 15"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="44%"> Deferred Revenues </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.88%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="16%" nowrap="nowrap"> 2 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"> -1 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="21%" nowrap="nowrap"> 1 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 16"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="44%"> Total liabilities </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.88%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="16%" nowrap="nowrap"> 9 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"> 7 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="21%" nowrap="nowrap"> 16 </td> </tr> <tr style="HEIGHT: 4.5pt; mso-yfti-irow: 17"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 4.5pt; PADDING-TOP: 0in" width="44%"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.88%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 4.5pt; PADDING-TOP: 0in" width="16%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 4.5pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 4.5pt; PADDING-TOP: 0in" width="21%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 18"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="44%"> Net assets </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.88%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="16%" nowrap="nowrap"> 27 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"> 78 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="21%" nowrap="nowrap"> 105 </td> </tr> <tr style="HEIGHT: 4.5pt; mso-yfti-irow: 19"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 4.5pt; PADDING-TOP: 0in" width="44%"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.88%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 4.5pt; PADDING-TOP: 0in" width="16%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 4.5pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 4.5pt; PADDING-TOP: 0in" width="21%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 20"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="44%"> thereof attributable to owners of parent </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.88%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="16%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="top" width="21%" nowrap="nowrap"> 95 </td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 21"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="44%"> thereof attributable to non-controlling interest </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.88%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="16%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="top" width="21%" nowrap="nowrap"> 10 </td> </tr> <tr style="HEIGHT: 4.5pt; mso-yfti-irow: 22"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 4.5pt; PADDING-TOP: 0in" width="44%"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.88%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 4.5pt; PADDING-TOP: 0in" width="16%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 4.5pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 4.5pt; PADDING-TOP: 0in" width="21%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 23"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="44%"> Acquisition cost </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.88%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="16%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="21%" nowrap="nowrap"> 95 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 24"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="44%"> Cash acquired </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.88%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="16%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="21%" nowrap="nowrap"> 27 </td> </tr> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 25; mso-yfti-lastrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 44.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="44%"> Acquisition cost net of cash </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.88%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="16%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="21%" nowrap="nowrap"> 68 </td> </tr> </tbody> </table>     Total changes to goodwill amount to 41 million, of which 42 million are attributable to 2009 acquisitions. Due to a lower than expected contingent consideration payment the goodwill for an acquisition in previous years was reduced by 1 million. The non-controlling interest related to our acquisition of SAF AG has been recognized at the proportionate share of the identifiable assets and liabilities. We have therefore elected not to recognize goodwill for the non-controlling interests of SAF AG. Due to the fact that we integrate our acquired businesses into our overall operations very quickly and that some business combinations were concluded in the form of asset deals, the additional revenue and net operating result attributable to these entities since the acquisition date and included in the Consolidated Income Statements is not representative of the benefit these entities provide to SAP. Our revenue and profit after tax would not have been materially different from the numbers presented in our Consolidated Income Statements had January 1, 2009, been the acquisition date for all business combinations that occurred in 2009. We have not yet finalized the purchase price allocation of our business combinations concluded during the second half of 2009, because we acquired intangible assets and contingent liabilities for which we are still evaluating our acquisition date fair value assumptions. We assigned the following amounts to identifiable intangible assets:   <table style= "WIDTH: 100%; BORDER-COLLAPSE: collapse; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%"> <tbody> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 100%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="100%" colspan="3" nowrap="nowrap"> <a name="SNEID4784_936_ausgabe_en" id="SNEID4784_936_ausgabe_en">Identifiable Intangible Assets Acquired as Part of Business</a> </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 1"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 100%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="100%" colspan="3" nowrap="nowrap"> Combinations in 2009 </td> </tr> <tr style="HEIGHT: 12pt; mso-yfti-irow: 2"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 42.66%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12pt; PADDING-TOP: 0in" valign="bottom" width="42%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 27.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12pt; PADDING-TOP: 0in" valign="bottom" width="27%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 29.74%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12pt; PADDING-TOP: 0in" valign="bottom" width="29%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 40.5pt; mso-yfti-irow: 3"> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 42.66%; PADDING-RIGHT: 5.4pt; HEIGHT: 40.5pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="top" width="42%"> millions </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 27.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 40.5pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="top" width="27%"> Total Intangible Assets Acquired </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 29.74%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 40.5pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="top" width="29%"> Estimated Useful Lives (in Years) </td> </tr> <tr style="HEIGHT: 6.75pt; mso-yfti-irow: 4"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 42.66%; PADDING-RIGHT: 5.4pt; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="top" width="42%"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 27.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="top" width="27%"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 29.74%; PADDING-RIGHT: 5.4pt; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="top" width="29%"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 5"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 42.66%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="42%"> Customer contracts </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 27.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="27%"> 3 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 29.74%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="29%"> 6 to 7 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 6"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 42.66%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="42%"> Intellectual property </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 27.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="27%"> 28 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 29.74%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="29%"> 5 to 6 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 7"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 42.66%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="42%"> Trade name </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 27.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="27%"> 0 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 29.74%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="29%"> 2 </td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 8"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 42.66%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="top" width="42%"> In-process research and development </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 27.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="top" width="27%"> 1 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 29.74%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="top" width="29%"> 5 years after completion </td> </tr> <tr style= "HEIGHT: 28.5pt; mso-yfti-irow: 9; mso-yfti-lastrow: yes"> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 42.66%; PADDING-RIGHT: 5.4pt; HEIGHT: 28.5pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext 1.0pt" valign="bottom" width="42%"> Identifiable intangible assets acquired </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 27.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 28.5pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext 1.0pt" valign="bottom" width="27%"> 32 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 29.74%; PADDING-RIGHT: 5.4pt; HEIGHT: 28.5pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext 1.0pt" valign="bottom" width="29%"></td> </tr> </tbody> </table>     There were no identifiable intangible assets that have not been separately recorded. Goodwill recognized for our 2009 business combinations were assigned to our Product, Consulting, and Training segment as follows:   <table style= "WIDTH: 100%; BORDER-COLLAPSE: collapse; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%"> <tbody> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 100%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="100%" colspan="2" nowrap="nowrap"> <a name="SNEID5115_941_ausgabe_en" id= "SNEID5115_941_ausgabe_en">Assignment of Acquired Goodwill to Segments</a> </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 1"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 31.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="31%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 68.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="68%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 33.75pt; mso-yfti-irow: 2"> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 31.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 33.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="31%" nowrap="nowrap"> millions </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 68.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 33.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="68%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 6.75pt; mso-yfti-irow: 3"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 31.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="top" width="31%"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 68.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="bottom" width="68%"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 4"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 31.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="31%"> Product </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 68.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="68%" nowrap="nowrap"> 38 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 5"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 31.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="31%"> Consulting </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 68.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="68%" nowrap="nowrap"> 2 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 6"> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 31.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="top" width="31%"> Training </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 68.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="68%" nowrap="nowrap"> 1 </td> </tr> <tr style="HEIGHT: 15pt; mso-yfti-irow: 7; mso-yfti-lastrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 31.3%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 15pt; PADDING-TOP: 0in" valign="top" width="31%"> Sum </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 68.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 15pt; PADDING-TOP: 0in" valign="bottom" width="68%" nowrap="nowrap"> 41 </td> </tr> </tbody> </table>     Factors that make up the goodwill recognized include synergies from combining the acquirees operations with our operations and the workforce of the acquirees, which do not qualify for separate recognition as intangible assets. We expect 3 million of the goodwill recognized in 2009 to be deductible for tax purposes. <h4>Prior Year Business Combinations</h4> In 2008, we acquired the outstanding shares of two unrelated companies and the net assets of two other unrelated businesses. The results of these acquired businesses have been included in our Consolidated Income Statements since the respective acquisition dates. Business combinations in 2008 were as follows:   <table style= "WIDTH: 100%; BORDER-COLLAPSE: collapse; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%"> <tbody> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 100%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="100%" colspan="4" nowrap="nowrap"> <a name="SNEID6602_943_ausgabe_en" id="SNEID6602_943_ausgabe_en">Prior Year Business Combinations</a> </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 1"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 30.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="30%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 37%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="37%"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 15.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="15%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="16%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 30pt; mso-yfti-irow: 2"> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 30.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 30pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt" valign="top" width="30%" nowrap="nowrap"> Business Acquired </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 37%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 30pt; PADDING-TOP: 0in" valign="top" width="37%"> Sector </td> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 15.7%; PADDING-RIGHT: 5.4pt; HEIGHT: 30pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" valign="top" width="15%"> Acquisition Type </td> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.7%; PADDING-RIGHT: 5.4pt; HEIGHT: 30pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt" valign="top" width="16%"> Acquisition Date </td> </tr> <tr style="HEIGHT: 78pt; mso-yfti-irow: 3"> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 30.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 78pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt" valign="top" width="30%"> Business Objects S.A., Levallois-Perret, France </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 37%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 78pt; PADDING-TOP: 0in" valign="top" width="37%"> Public entity (NASDAQ: BOBJ; Euronext Paris ISIN: FR0004026250), specialized in business intelligence software solutions </td> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 15.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 78pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" valign="top" width="15%"> Share purchase </td> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 78pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt" valign="top" width="16%" nowrap="nowrap"> Jan. 21, 2008 </td> </tr> <tr style="HEIGHT: 51pt; mso-yfti-irow: 4"> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 30.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 51pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt" valign="top" width="30%"> Analytics Inc., New Haven, CT, USA </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 37%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 51pt; PADDING-TOP: 0in" valign="top" width="37%"> Privately held entity specialized in e-procurement and procurement-related analysis software </td> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 15.7%; PADDING-RIGHT: 5.4pt; HEIGHT: 51pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" valign="top" width="15%"> Asset purchase </td> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.7%; PADDING-RIGHT: 5.4pt; HEIGHT: 51pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt" valign="top" width="16%" nowrap="nowrap"> June 13, 2008 </td> </tr> <tr style="HEIGHT: 54.75pt; mso-yfti-irow: 5"> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 30.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 54.75pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt" valign="top" width="30%"> Visiprise Inc., Alpharetta, GA, USA </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 37%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 54.75pt; PADDING-TOP: 0in" valign="top" width="37%"> Privately held entity specialized in manufacturing execution software solutions </td> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 15.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 54.75pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" valign="top" width="15%"> Share purchase </td> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 54.75pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt" valign="top" width="16%" nowrap="nowrap"> July 22, 2008 </td> </tr> <tr style= "HEIGHT: 80.25pt; mso-yfti-irow: 6; mso-yfti-lastrow: yes"> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 30.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 80.25pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt" valign="top" width="30%"> Ness Technologies, Tel Aviv, Israel </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 37%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 80.25pt; PADDING-TOP: 0in" valign="top" width="37%"> Public entity (NASDAQ: NSTC) which is a global provider of IT services and solutions. Ness sold its Israel sales and distribution division to SAP </td> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 15.7%; PADDING-RIGHT: 5.4pt; HEIGHT: 80.25pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt" valign="top" width="15%"> Asset purchase </td> <td style= "BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.7%; PADDING-RIGHT: 5.4pt; HEIGHT: 80.25pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in; mso-border-right-alt: solid windowtext .5pt" valign="top" width="16%" nowrap="nowrap"> Aug. 14, 2008 </td> </tr> </tbody> </table>     All transactions, except the acquisition of Business Objects, were immaterial to SAP individually and in the aggregate. All of the acquired businesses developed and/or sold software in specific areas of strategic interest to us. The aggregate purchase price of all business combinations, excluding Business Objects, amounted to 91 million net of cash received. This was paid in cash except for earn-out conditions which were recognized as liabilities. The purchase price was allocated as follows:   <table style= "WIDTH: 100%; BORDER-COLLAPSE: collapse; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%"> <tbody> <tr style= "HEIGHT: 11.25pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 100%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 11.25pt; PADDING-TOP: 0in" valign="bottom" width="100%" colspan="4" nowrap="nowrap"> <a name="SNEID7925_942_ausgabe_en" id="SNEID7925_942_ausgabe_en">Purchase Price Allocation Prior Year (excl. Business Objects)</a> </td> </tr> <tr style="HEIGHT: 11.25pt; mso-yfti-irow: 1"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 11.25pt; PADDING-TOP: 0in" valign="bottom" width="41%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 11.25pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 11.25pt; PADDING-TOP: 0in" valign="bottom" width="18%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.4%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 11.25pt; PADDING-TOP: 0in" valign="bottom" width="22%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 0.75in; mso-yfti-irow: 2"> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 0.75in; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="41%" nowrap="nowrap"> millions </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 0.75in; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="17%"> Pre-Acquisition Carrying Amount </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 0.75in; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="18%"> Fair Value Adjustment </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.4%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 0.75in; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="22%"> Fair Value of Assets Acquired and Liabilities Assumed </td> </tr> <tr style="HEIGHT: 5.25pt; mso-yfti-irow: 3"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 5.25pt; PADDING-TOP: 0in" valign="top" width="41%"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 5.25pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 5.25pt; PADDING-TOP: 0in" valign="bottom" width="18%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.4%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 5.25pt; PADDING-TOP: 0in" valign="bottom" width="22%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 4"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="41%"> Cash and cash equivalents </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"> 9 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="18%" nowrap="nowrap"> 0 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.4%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="22%" nowrap="nowrap"> 9 </td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 5"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="41%"> Other financial assets </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"> 0 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="18%" nowrap="nowrap"> 0 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.4%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="22%" nowrap="nowrap"> 0 </td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 6"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="41%"> Trade accounts receivable </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"> 3 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="18%" nowrap="nowrap"> 0 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.4%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="22%" nowrap="nowrap"> 3 </td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 7"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="41%"> Other  non-financial assets </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"> 1 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="18%" nowrap="nowrap"> 1 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.4%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="22%" nowrap="nowrap"> 2 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 8"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="41%"> Property, plant, and equipment </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"> 1 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="18%" nowrap="nowrap"> 0 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.4%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="22%" nowrap="nowrap"> 1 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 9"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="41%"> Intangible assets </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"> 8 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="18%" nowrap="nowrap"> 27 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.4%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="22%" nowrap="nowrap"> 35 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 10"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="41%"> Goodwill </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"> 6 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="18%" nowrap="nowrap"> 53 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.4%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="22%" nowrap="nowrap"> 59 </td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 11"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="41%"> Current and deferred tax assets </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"> 0 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="18%" nowrap="nowrap"> 12 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.4%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="22%" nowrap="nowrap"> 12 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 12"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="41%"> Total assets </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"> 28 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="18%" nowrap="nowrap"> 93 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.4%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="22%" nowrap="nowrap"> 121 </td> </tr> <tr style="HEIGHT: 5.25pt; mso-yfti-irow: 13"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 5.25pt; PADDING-TOP: 0in" width="41%"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 5.25pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 5.25pt; PADDING-TOP: 0in" width="18%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.4%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 5.25pt; PADDING-TOP: 0in" width="22%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 14"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="41%"> Accounts payable </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"> 1 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="18%" nowrap="nowrap"> 0 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.4%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="22%" nowrap="nowrap"> 1 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 15"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="41%"> Financial liabilities </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"> 0 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="18%" nowrap="nowrap"> 0 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.4%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="22%" nowrap="nowrap"> 0 </td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 16"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="41%"> Tax, deferred tax and related liabilities </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"> 0 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="18%" nowrap="nowrap"> 9 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.4%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="22%" nowrap="nowrap"> 9 </td> </tr> <tr style="HEIGHT: 38.25pt; mso-yfti-irow: 17"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 38.25pt; PADDING-TOP: 0in" width="41%"> Other non-financial liabilities and provisions </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 38.25pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"> 8 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 38.25pt; PADDING-TOP: 0in" width="18%" nowrap="nowrap"> 0 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.4%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 38.25pt; PADDING-TOP: 0in" width="22%" nowrap="nowrap"> 8 </td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 18"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="41%"> Deferred revenues </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"> 6 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="18%" nowrap="nowrap"> -3 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.4%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="22%" nowrap="nowrap"> 3 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 19"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="41%"> Total liabilities </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"> 15 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="18%" nowrap="nowrap"> 6 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.4%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="22%" nowrap="nowrap"> 21 </td> </tr> <tr style="HEIGHT: 5.25pt; mso-yfti-irow: 20"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 5.25pt; PADDING-TOP: 0in" width="41%"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 5.25pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 5.25pt; PADDING-TOP: 0in" width="18%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.4%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 5.25pt; PADDING-TOP: 0in" width="22%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 21"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="41%"> Net assets </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"> 13 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="18%" nowrap="nowrap"> 87 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.4%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="22%" nowrap="nowrap"> 100 </td> </tr> <tr style="HEIGHT: 5.25pt; mso-yfti-irow: 22"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 5.25pt; PADDING-TOP: 0in" width="41%"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 5.25pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 5.25pt; PADDING-TOP: 0in" width="18%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.4%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 5.25pt; PADDING-TOP: 0in" width="22%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 23"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="41%"> Acquisition cost </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="18%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.4%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="22%" nowrap="nowrap"> 100 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 24"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="41%"> Cash acquired </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="18%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.4%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="22%" nowrap="nowrap"> 9 </td> </tr> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 25; mso-yfti-lastrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 41.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="41%"> Acquisition cost net of cash </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 18.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="18%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.4%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="22%" nowrap="nowrap"> 91 </td> </tr> </tbody> </table>     Due to the fact that we integrate our acquired businesses into our overall operations very quickly and that some business combinations were concluded in the form of asset deals, we cannot determine the additional revenue and net operating profit attributable to these entities since the acquisition date or for the full year. <h4>Acquisition of Business Objects</h4> Business Objects is a provider of business intelligence solutions. Through a combination of technology, consulting, education services, and its partner network, Business Objects provides information and business decision-making resources to small and large companies. Business Objects had dual headquarters in <?xml:namespace prefix = st1 ns = "urn:schemas-microsoft-com:office:smarttags" /?> San José, California, and Levallois-Perret, France. Before our acquisition, its stock was traded on both the NASDAQ (in the form American depositary receipts - ADRs) and the Euronext Paris stock exchanges. We acquired substantially all of the outstanding shares of Business Objects during the first two months of 2008, except a very small number of shares (0.02% of the share capital) that were held by employees and were restricted under local law. Our acquisition took the form of a tender offer under French and U.S. law for all Business Objects common stock, all ADRs representing Business Objects common stock, and all convertible bonds and warrants issued by Business Objects. Under the terms of the tender offer agreement, we made a cash offer of 42.00 per share of common stock and the U.S. dollar equivalent of 42.00 per Business Objects ADR, determined using the euro to U.S. dollar exchange rate on settlement of the tender offers, of 50.65 per convertible bond, and a range of 12.01 to 24.96 per warrant, depending on the warrant grant date. After reaching the initial minimum tender condition of more than 50% on January 21, 2008, the tender offer period was reopened under the same conditions until January 29, resulting in an ownership level of more than 95%. This allowed SAP to commence an immediate squeeze-out acquisition of the outstanding shares of the remaining shareholders. The acquisition cost of 4.2 billion net of cash acquired was partly financed by a syndicated bank loan. The following table shows the components of our acquisition cost for Business Objects:   <table style= "WIDTH: 100%; BORDER-COLLAPSE: collapse; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%"> <tbody> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 100%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="100%" colspan="3" nowrap="nowrap"> <a name= "SNEID10557_937_ausgabe_en" id= "SNEID10557_937_ausgabe_en">Business Objects Acquisition Cost</a> </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 1"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 73.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="73%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 5.82%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="5%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 20.42%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="20%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 15pt; mso-yfti-irow: 2"> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 73.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 15pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="73%" nowrap="nowrap"> millions </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 5.82%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 15pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="5%" nowrap="nowrap"></td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 20.42%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 15pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="20%" nowrap="nowrap"> 2008 </td> </tr> <tr style="HEIGHT: 6pt; mso-yfti-irow: 3"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 73.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6pt; PADDING-TOP: 0in" valign="bottom" width="73%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 5.82%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6pt; PADDING-TOP: 0in" valign="bottom" width="5%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 20.42%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 6pt; PADDING-TOP: 0in" valign="bottom" width="20%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 4"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 73.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="73%"> Cost of shares outstanding </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 5.82%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="5%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 20.42%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="20%" nowrap="nowrap"> 4,241 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 5"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 73.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="73%"> Cost of warrants outstanding </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 5.82%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="5%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 20.42%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="20%" nowrap="nowrap"> 11 </td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 6"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 73.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="73%"> Cost of convertible bonds outstanding </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 5.82%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="5%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 20.42%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="20%" nowrap="nowrap"> 541 </td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 7"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 73.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="73%"> Fair value of converted stock options </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 5.82%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="5%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 20.42%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="20%" nowrap="nowrap"> 86 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 8"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 73.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="73%"> Acquisition-related transaction cost </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 5.82%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="5%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 20.42%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="20%" nowrap="nowrap"> 22 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 9"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 73.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="73%"> Total </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 5.82%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="5%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 20.42%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="20%" nowrap="nowrap"> 4,901 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 10"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 73.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="73%"> Cash acquired </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 5.82%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="5%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 20.42%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="20%" nowrap="nowrap"> 716 </td> </tr> <tr style= "HEIGHT: 25.5pt; mso-yfti-irow: 11; mso-yfti-lastrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 73.76%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="73%"> Acquisition cost net of cash acquired </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 5.82%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="5%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 20.42%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="20%" nowrap="nowrap"> 4,185 </td> </tr> </tbody> </table>     As part of the business combination, we purchased substantially all shares outstanding, all warrants, and all convertible bonds. The convertible bonds have been converted and the face value of the bond (450 million) has been paid to SAP since the acquisition. In addition, we assumed Business Objects employee share-based payment programs without changing the parameters of these programs. The fair value of employee stock options assumed and awards exchanged was determined using a binomial based valuation model with the following assumptions: A risk-free interest rate of 3.42% to 3.74%, an expected volatility of 29%, and a dividend yield of 1.3%. For the purposes of purchase accounting, we used the cash offer price of 42 to determine the fair value of the exchanged Business Objects stock option awards. The fair value of unvested Business Objects options and restricted stock awards related to future service is being amortized based on the accelerated attribution method over the remaining service period, while the value of vested options is included in the total purchase price. Acquisition-related transaction costs include investment banking fees, legal fees, and other fees for external advisors directly related to the acquisition. The assets acquired and liabilities assumed were recorded in the accompanying consolidated statement of financial position at their estimated fair values as of the acquisition date, January 21, 2008. The excess of the acquisition cost of the business combination over the estimated fair values of the identifiable net assets acquired were recognized in goodwill. Factors that contributed to the recognition of goodwill of 3.5 billion were expected synergies from combining the activities of SAP and Business Objects, as well as assets, which cannot be recognized separately apart from goodwill because they are not identifiable (such as the quality and level of education of the workforce). The following table shows the allocation of the acquisition costs to the fair values of the assets acquired and liabilities assumed as of the acquisition date and the respective carrying amounts determined in accordance with IFRS immediately before the acquisition date: <table style= "WIDTH: 100%; BORDER-COLLAPSE: collapse; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%"> <tbody> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 100%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="100%" colspan="4" nowrap="nowrap"> <a name= "SNEID13612_938_ausgabe_en" id= "SNEID13612_938_ausgabe_en">Purchase Price Allocation of Business Objects</a> </td> </tr> <tr style="HEIGHT: 6.75pt; mso-yfti-irow: 1"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 40.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="bottom" width="40%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.5%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="bottom" width="24%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 51pt; mso-yfti-irow: 2"> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 40.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 51pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="40%" nowrap="nowrap"> millions </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 51pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="17%"> Pre-Acquisition Carrying Amount </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.5%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 51pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="17%"> Fair Value Adjustment </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 51pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="24%"> Fair Value of Assets Acquired and Liabilities Assumed </td> </tr> <tr style="HEIGHT: 6.75pt; mso-yfti-irow: 3"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 40.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="top" width="40%"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.5%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="bottom" width="24%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 4"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 40.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="top" width="40%"> Cash and cash equivalents </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 716 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.5%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 0 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="24%" nowrap="nowrap"> 716 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 5"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 40.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="40%"> Financial assets </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 8 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.5%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 0 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="24%" nowrap="nowrap"> 8 </td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 6"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 40.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="top" width="40%"> Trade receivables </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 341 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.5%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> -4 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="24%" nowrap="nowrap"> 337 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 7"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 40.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="40%"> Other  assets </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 46 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.5%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 24 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="24%" nowrap="nowrap"> 70 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 8"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 40.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="40%"> Property, plant, and equipment </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 24 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.5%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 29 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="24%" nowrap="nowrap"> 53 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 9"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 40.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="40%"> Intangible assets </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 218 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.5%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 740 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="24%" nowrap="nowrap"> 958 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 10"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 40.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="40%"> Goodwill </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 1,123 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.5%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 2,364 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="24%" nowrap="nowrap"> 3,487 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 11"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 40.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="40%"> Deferred tax assets </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 88 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.5%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 1 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="24%" nowrap="nowrap"> 89 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 12"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 40.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="40%"> Total assets </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 2,564 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.5%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 3,154 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="24%" nowrap="nowrap"> 5,718 </td> </tr> <tr style="HEIGHT: 6.75pt; mso-yfti-irow: 13"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 40.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="top" width="40%"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.5%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="bottom" width="24%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 14"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 40.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="40%"> Trade payables </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 27 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.5%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> -5 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="24%" nowrap="nowrap"> 22 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 15"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 40.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="40%"> Loans and borrowings </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 362 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.5%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> -362 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="24%" nowrap="nowrap"> 0 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 16"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 40.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="40%"> Deferred tax liabilities </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 15 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.5%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 210 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="24%" nowrap="nowrap"> 225 </td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 17"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 40.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="40%"> Other accrued liabilities and provisions </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 550 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.5%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> -66 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="24%" nowrap="nowrap"> 484 </td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 18"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 40.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="40%"> Deferred revenues </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"> 264 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.5%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="17%" nowrap="nowrap"> -178 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="24%" nowrap="nowrap"> 86 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 19"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 40.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="40%"> Total liabilities </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 1,218 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.5%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> -401 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="24%" nowrap="nowrap"> 817 </td> </tr> <tr style="HEIGHT: 6.75pt; mso-yfti-irow: 20"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 40.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="top" width="40%"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.5%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="bottom" width="24%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 21"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 40.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="40%"> Net assets </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 1,346 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.5%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 3,555 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="24%" nowrap="nowrap"> 4,901 </td> </tr> <tr style="HEIGHT: 6.75pt; mso-yfti-irow: 22"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 40.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="top" width="40%"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.5%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="bottom" width="24%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 23"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 40.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="40%"> Acquisition cost </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.5%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="24%" nowrap="nowrap"> 4,901 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 24"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 40.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="40%"> Cash acquired </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.5%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="24%" nowrap="nowrap"> 716 </td> </tr> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 25; mso-yfti-lastrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 40.54%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="40%"> Acquisition cost net of cash </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.5%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.6%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="24%" nowrap="nowrap"> 4,185 </td> </tr> </tbody> </table>     In 2009, new facts and circumstances arose that led us to change estimates underlying our original determination of the fair values of certain liabilities assumed in 2008. We consequently adjusted the carrying amounts of these liabilities to reflect the updated estimates. These adjustments resulted in the recognition of tax gains from reducing provisions relating to tax uncertainties (48 million excluding accrued interest) which we recorded as a reduction in tax expense and operating gains from reducing employee-related liabilities (18 million excluding accrued interest) which we recorded as a reduction in operating expenses. The release of related accrued interest of 13 million reduced our interest expense. In connection with the acquisition we incurred restructuring costs resulting from severance and workforce relocation costs (18 million), elimination of duplicate facilities (35 million), and settlements with vendors to end service contracts (2 million). Those costs were recognized in operating profit in 2008. The following pro-forma financial information presents SAPs results as if the acquisition had occurred at the beginning of 2008. These pro-forma results have been prepared for comparative purposes only. The pro-forma results are not necessarily indicative either of the results of operations that actually would have occurred had the acquisition been in effect at the beginning of the respective periods or of future results.   <table style= "WIDTH: 100%; BORDER-COLLAPSE: collapse; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%"> <tbody> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 100%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="100%" colspan="3" nowrap="nowrap"> <a name= "SNEID15250_939_ausgabe_en" id= "SNEID15250_939_ausgabe_en">Business Objects Pro-Forma Information</a> </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 1"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38.96%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="38%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 32.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="32%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 28.16%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="28%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 2"> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38.96%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="top" width="38%"> millions </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 32.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="top" width="32%"> Fiscal 2008 as Reported </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 28.16%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="top" width="28%" nowrap="nowrap"> Pro-Forma </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 3"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38.96%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="38%"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 32.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="32%"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 28.16%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="28%"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 4"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38.96%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="38%"> Revenue </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 32.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="32%" nowrap="nowrap"> 11,575 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 28.16%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="28%" nowrap="nowrap"> 11,624 </td> </tr> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 5; mso-yfti-lastrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38.96%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="38%"> Profit after tax </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 32.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="32%" nowrap="nowrap"> 1,848 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 28.16%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="28%" nowrap="nowrap"> 1,847 </td> </tr> </tbody> </table>     A loss after tax of the Business Objects group included in our profit after tax for 2008 amounted to 32 million. This amount does not include any revenue and results that SAP entities have generated with Business Objects products. The loss after tax contained the amortization of all acquired Business Objects intangibles, deferred revenue writedowns, and other impacts resulting from the acquisition. This amount does not include the results of Business Objects entities that have been legally merged into SAP entities since the acquisition date. In connection with the 2008 transactions discussed above, we assigned the following amounts to identifiable intangible assets:   <table style= "WIDTH: 100%; BORDER-COLLAPSE: collapse; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%"> <tbody> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 100%; PADDING-RIGHT: 5.4pt; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="100%" colspan="4" nowrap="nowrap"> <a name= "SNEID16404_940_ausgabe_en" id= "SNEID16404_940_ausgabe_en">Identifiable Intangible Assets Acquired as Part of</a> </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 1"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 100%; PADDING-RIGHT: 5.4pt; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="100%" colspan="4" nowrap="nowrap"> Business Combinations in 2008 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 2"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 34.62%; PADDING-RIGHT: 5.4pt; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="34%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 15.62%; PADDING-RIGHT: 5.4pt; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="15%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.06%; PADDING-RIGHT: 5.4pt; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="16%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 33.7%; PADDING-RIGHT: 5.4pt; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="33%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 36.75pt; mso-yfti-irow: 3"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 34.62%; PADDING-RIGHT: 5.4pt; HEIGHT: 36.75pt; PADDING-TOP: 0in" valign="top" width="34%"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 15.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 36.75pt; PADDING-TOP: 0in" valign="top" width="15%"> Total       millions </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 36.75pt; PADDING-TOP: 0in" valign="top" width="16%"> thereof Business Objects </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 33.7%; PADDING-RIGHT: 5.4pt; HEIGHT: 36.75pt; PADDING-TOP: 0in" valign="top" width="33%"> Estimated Useful Lives (in Years) </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 4"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 34.62%; PADDING-RIGHT: 5.4pt; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="34%"> Customer contracts </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 15.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="15%"> 580 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="16%"> 573 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 33.7%; PADDING-RIGHT: 5.4pt; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="33%"> 7 to 16 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 5"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 34.62%; PADDING-RIGHT: 5.4pt; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="34%"> Intellectual property </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 15.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="15%"> 332 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="16%"> 308 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 33.7%; PADDING-RIGHT: 5.4pt; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="33%"> 6 to 7 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 6"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 34.62%; PADDING-RIGHT: 5.4pt; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="34%"> Distribution right </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 15.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="15%"> 3 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="16%"> 0 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 33.7%; PADDING-RIGHT: 5.4pt; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="33%"> 2 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 7"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 34.62%; PADDING-RIGHT: 5.4pt; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="34%"> Trade name </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 15.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="15%"> 36 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="16%"> 36 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 33.7%; PADDING-RIGHT: 5.4pt; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="33%"> 1 to 7 </td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 8"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 34.62%; PADDING-RIGHT: 5.4pt; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="34%"> Other intangible assets </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 15.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="15%"> 28 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="16%"> 28 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 33.7%; PADDING-RIGHT: 5.4pt; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="33%"> 4 to 7 </td> </tr> <tr style="HEIGHT: 42pt; mso-yfti-irow: 9"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 34.62%; PADDING-RIGHT: 5.4pt; HEIGHT: 42pt; PADDING-TOP: 0in" valign="top" width="34%"> In-process research and development </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 15.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 42pt; PADDING-TOP: 0in" valign="top" width="15%"> 14 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 42pt; PADDING-TOP: 0in" valign="top" width="16%"> 13 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 33.7%; PADDING-RIGHT: 5.4pt; HEIGHT: 42pt; PADDING-TOP: 0in" valign="top" width="33%"> amortized over useful life after completion </td> </tr> <tr style= "HEIGHT: 31.5pt; mso-yfti-irow: 10; mso-yfti-lastrow: yes"> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 34.62%; PADDING-RIGHT: 5.4pt; HEIGHT: 31.5pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="34%"> Identifiable intangible assets acquired </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 15.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 31.5pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="15%" nowrap="nowrap"> 993 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 16.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 31.5pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="16%" nowrap="nowrap"> 958 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 33.7%; PADDING-RIGHT: 5.4pt; HEIGHT: 31.5pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="33%" nowrap="nowrap"></td> </tr> </tbody> </table>     There were no identifiable intangible assets that have not been separately recorded. All In-process research and development assets were completed in 2008 and are now subject to amortization. Goodwill additions in 2008 (including -35 million adjustments for acquisitions of prior years) were assigned to our Product, Consulting, and Training segment as follows:   <table style= "WIDTH: 100%; BORDER-COLLAPSE: collapse; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%"> <tbody> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 100%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="100%" colspan="3" nowrap="nowrap"> <a name= "SNEID16965_1634_ausgabe_en" id= "SNEID16965_1634_ausgabe_en">Assignment of Acquired Goodwill</a> </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 1"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 100%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="100%" colspan="3" nowrap="nowrap">  to Segments </td> </tr> <tr style="HEIGHT: 33.75pt; mso-yfti-irow: 2"> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 31.48%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 33.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="31%" nowrap="nowrap"> millions </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.66%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 33.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="22%" nowrap="nowrap"></td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 33.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="45%"> Thereof Business Objects </td> </tr> <tr style="HEIGHT: 6pt; mso-yfti-irow: 3"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 31.48%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6pt; PADDING-TOP: 0in" valign="top" width="31%"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.66%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6pt; PADDING-TOP: 0in" valign="bottom" width="22%"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6pt; PADDING-TOP: 0in" valign="bottom" width="45%"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 4"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 31.48%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="31%"> Product </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.66%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="22%" nowrap="nowrap"> 3,126 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="45%" nowrap="nowrap"> 3,103 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 5"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 31.48%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="31%"> Consulting </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.66%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="22%" nowrap="nowrap"> 280 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="45%" nowrap="nowrap"> 279 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 6"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 31.48%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="31%"> Training </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.66%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="22%" nowrap="nowrap"> 105 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="45%" nowrap="nowrap"> 105 </td> </tr> <tr style="HEIGHT: 6pt; mso-yfti-irow: 7"> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 31.48%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="top" width="31%"></td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.66%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="22%" nowrap="nowrap"></td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="45%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 6pt; mso-yfti-irow: 8"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 31.48%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6pt; PADDING-TOP: 0in" valign="top" width="31%"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.66%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6pt; PADDING-TOP: 0in" valign="bottom" width="22%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6pt; PADDING-TOP: 0in" valign="bottom" width="45%" nowrap="nowrap"></td> </tr> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 9; mso-yfti-lastrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 31.48%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="31%"> Sum </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 22.66%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="22%" nowrap="nowrap"> 3,511 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="45%" nowrap="nowrap"> 3,487 </td> </tr> </tbody> </table>     Factors that made up the goodwill recognized included synergies from combining the acquirees operations with our operations and the workforce of the acquirees, which does not qualify for separate recognition as intangible assets. </body> </html> <!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> <html xmlns="http://www.w3.org/1999/xhtml"> <head> <title></title> </head> <body> <h3>(5) Revenue<span style= "COLOR: windowtext; FONT-SIZE: 10pt; mso-bidi-font-family: SAP-SERIF2002-Regular; mso-ansi-language: DE; mso-fareast-font-family: SimSun; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: normal; mso-ascii-font-family: 'SAP Sans 2007 Light'; mso-hansi-font-family: 'SAP Sans 2007 Light'" lang="DE" xml:lang="DE"> <?xml:namespace prefix = w ns = "urn:schemas-microsoft-com:office:word" /?> </h3> Detailed information on our revenue recognition policies is disclosed in Note (3). <?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /?> Revenue information by segment and geographic region is disclosed in Note (29). Revenues from construction-type contracts (contract revenues) are included in software revenue and consulting revenue depending on the type of project. During fiscal years 2009, 2008, and 2007 we recognized 635 million, 634 million, and 559 million of contract revenue, respectively. The status of our construction projects in progress at the end of the reporting period was as follows:   <table style= "WIDTH: 100%; BORDER-COLLAPSE: collapse; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%"> <tbody> <tr style= "HEIGHT: 13.5pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 100%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 13.5pt; PADDING-TOP: 0in" valign="bottom" width="100%" colspan="4" nowrap="nowrap"> <a name="SNEID1150_944_ausgabe_en" id="SNEID1150_944_ausgabe_en">Construction Projects in Progress</a> </td> </tr> <tr style="HEIGHT: 13.5pt; mso-yfti-irow: 1"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 56.24%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 13.5pt; PADDING-TOP: 0in" valign="bottom" width="56%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.58%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 13.5pt; PADDING-TOP: 0in" valign="bottom" width="14%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.58%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 13.5pt; PADDING-TOP: 0in" valign="bottom" width="14%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.58%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 13.5pt; PADDING-TOP: 0in" valign="bottom" width="14%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 15pt; mso-yfti-irow: 2"> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 56.24%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 15pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" width="56%" nowrap="nowrap"> millions </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.58%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 15pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" width="14%" nowrap="nowrap"> 2009 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.58%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 15pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" width="14%" nowrap="nowrap"> 2008 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.58%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 15pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" width="14%" nowrap="nowrap"> 2007 </td> </tr> <tr style="HEIGHT: 10.5pt; mso-yfti-irow: 3"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 56.24%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 10.5pt; PADDING-TOP: 0in" valign="top" width="56%"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.58%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 10.5pt; PADDING-TOP: 0in" valign="bottom" width="14%"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.58%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 10.5pt; PADDING-TOP: 0in" valign="bottom" width="14%"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.58%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 10.5pt; PADDING-TOP: 0in" valign="bottom" width="14%"></td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 4"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 56.24%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="top" width="56%"> Aggregate cost incurred (multi-year) </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.58%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="top" width="14%" nowrap="nowrap"> 551 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.58%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="top" width="14%" nowrap="nowrap"> 497 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.58%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="top" width="14%" nowrap="nowrap"> 540 </td> </tr> <tr style="HEIGHT: 13.5pt; mso-yfti-irow: 5"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 56.24%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 13.5pt; PADDING-TOP: 0in" valign="top" width="56%"> Recognized result (+profit/-loss) </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.58%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 13.5pt; PADDING-TOP: 0in" valign="top" width="14%" nowrap="nowrap"> 92 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.58%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 13.5pt; PADDING-TOP: 0in" valign="top" width="14%" nowrap="nowrap"> 83 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.58%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 13.5pt; PADDING-TOP: 0in" valign="top" width="14%" nowrap="nowrap"> 3 </td> </tr> <tr style="HEIGHT: 13.5pt; mso-yfti-irow: 6"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 56.24%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 13.5pt; PADDING-TOP: 0in" valign="top" width="56%"> Advance payments received </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.58%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 13.5pt; PADDING-TOP: 0in" valign="top" width="14%" nowrap="nowrap"> 8 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.58%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 13.5pt; PADDING-TOP: 0in" valign="top" width="14%" nowrap="nowrap"> 0 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.58%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 13.5pt; PADDING-TOP: 0in" valign="top" width="14%" nowrap="nowrap"> 0 </td> </tr> <tr style="HEIGHT: 13.5pt; mso-yfti-irow: 7"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 56.24%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 13.5pt; PADDING-TOP: 0in" valign="top" width="56%"> Gross amounts due from customers </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.58%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 13.5pt; PADDING-TOP: 0in" valign="top" width="14%" nowrap="nowrap"> 124 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.58%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 13.5pt; PADDING-TOP: 0in" valign="top" width="14%" nowrap="nowrap"> 94 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.58%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 13.5pt; PADDING-TOP: 0in" valign="top" width="14%" nowrap="nowrap"> 90 </td> </tr> <tr style="HEIGHT: 13.5pt; mso-yfti-irow: 8"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 56.24%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 13.5pt; PADDING-TOP: 0in" valign="top" width="56%"> Gross amounts due to customers </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.58%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 13.5pt; PADDING-TOP: 0in" valign="top" width="14%" nowrap="nowrap"> 66 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.58%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 13.5pt; PADDING-TOP: 0in" valign="top" width="14%" nowrap="nowrap"> 101 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.58%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 13.5pt; PADDING-TOP: 0in" valign="top" width="14%" nowrap="nowrap"> 81 </td> </tr> <tr style="HEIGHT: 13.5pt; mso-yfti-irow: 9"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 56.24%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 13.5pt; PADDING-TOP: 0in" valign="top" width="56%"> Recognized losses/loss provisions </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.58%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 13.5pt; PADDING-TOP: 0in" valign="top" width="14%" nowrap="nowrap"> 5 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.58%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 13.5pt; PADDING-TOP: 0in" valign="top" width="14%" nowrap="nowrap"> 7 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.58%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 13.5pt; PADDING-TOP: 0in" valign="top" width="14%" nowrap="nowrap"> 18 </td> </tr> <tr style= "HEIGHT: 13.5pt; mso-yfti-irow: 10; mso-yfti-lastrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 56.24%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 13.5pt; PADDING-TOP: 0in" valign="top" width="56%"> Retentions </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.58%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 13.5pt; PADDING-TOP: 0in" valign="top" width="14%" nowrap="nowrap"> 2 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.58%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 13.5pt; PADDING-TOP: 0in" valign="top" width="14%" nowrap="nowrap"> 2 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.58%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 13.5pt; PADDING-TOP: 0in" valign="top" width="14%" nowrap="nowrap"> 1 </td> </tr> </tbody> </table>   </body> </html> <!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> <html xmlns="http://www.w3.org/1999/xhtml"> <head> <title></title> </head> <body> <h3>(6) Expenses by Nature and Headcount<span style= "COLOR: windowtext; FONT-SIZE: 10pt; mso-bidi-font-family: SAP-SERIF2002-Regular; mso-ansi-language: DE; mso-fareast-font-family: SimSun; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: normal; mso-ascii-font-family: 'SAP Sans 2007 Light'; mso-hansi-font-family: 'SAP Sans 2007 Light'" lang="DE" xml:lang="DE"> <?xml:namespace prefix = w ns = "urn:schemas-microsoft-com:office:word" /?> </h3> <h4>Employee Compensation</h4> Employee compensation comprises the following: <?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /?>   <table style= "WIDTH: 100%; BORDER-COLLAPSE: collapse; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%"> <tbody> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 100%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="100%" colspan="4" nowrap="nowrap"> <a name="SNEID644_945_ausgabe_en" id="SNEID644_945_ausgabe_en">Employee Compensation</a> </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 1"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 61.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="61%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="12%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="12%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="12%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 2"> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 61.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="61%" nowrap="nowrap"> millions </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="12%" nowrap="nowrap"> 2009 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="12%" nowrap="nowrap"> 2008 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="12%" nowrap="nowrap"> 2007 </td> </tr> <tr style="HEIGHT: 26.25pt; mso-yfti-irow: 3"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 61.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 26.25pt; PADDING-TOP: 0in" valign="bottom" width="61%" nowrap="nowrap"> Salaries </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 26.25pt; PADDING-TOP: 0in" valign="bottom" width="12%" nowrap="nowrap"> 4,007 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 26.25pt; PADDING-TOP: 0in" valign="bottom" width="12%" nowrap="nowrap"> 4,168 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 26.25pt; PADDING-TOP: 0in" valign="bottom" width="12%" nowrap="nowrap"> 3,480 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 4"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 61.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="61%" nowrap="nowrap"> Social security expense </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="12%" nowrap="nowrap"> 554 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="12%" nowrap="nowrap"> 509 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="12%" nowrap="nowrap"> 447 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 5"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 61.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="61%" nowrap="nowrap"> Pension expense </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="12%" nowrap="nowrap"> 147 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="12%" nowrap="nowrap"> 127 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="12%" nowrap="nowrap"> 123 </td> </tr> <tr style="HEIGHT: 26.25pt; mso-yfti-irow: 6"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 61.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 26.25pt; PADDING-TOP: 0in" width="61%" nowrap="nowrap"> Share-based payment expense </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 26.25pt; PADDING-TOP: 0in" width="12%" nowrap="nowrap"> 54 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 26.25pt; PADDING-TOP: 0in" width="12%" nowrap="nowrap"> 63 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 26.25pt; PADDING-TOP: 0in" width="12%" nowrap="nowrap"> 106 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 7"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 61.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="61%" nowrap="nowrap"> Termination benefits </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="12%" nowrap="nowrap"> 14 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="12%" nowrap="nowrap"> 27 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="12%" nowrap="nowrap"> 35 </td> </tr> <tr style="HEIGHT: 15pt; mso-yfti-irow: 8"> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 61.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 15pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="61%" nowrap="nowrap"> Personnel expenses </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 15pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="12%" nowrap="nowrap"> 4,776 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 15pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="12%" nowrap="nowrap"> 4,894 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 15pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="12%" nowrap="nowrap"> 4,191 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 9"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 61.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="61%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: #bfbfbf; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="12%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="12%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="12%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 10"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 61.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="61%"> Employee-related restructuring expenses </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 25.5pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" width="12%" nowrap="nowrap"> 187 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" width="12%" nowrap="nowrap"> 23 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" width="12%" nowrap="nowrap"> 1 </td> </tr> <tr style="HEIGHT: 15pt; mso-yfti-irow: 11; mso-yfti-lastrow: yes"> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 61.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 15pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="61%" nowrap="nowrap"> Employee compensation </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 15pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="12%" nowrap="nowrap"> 4,963 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 15pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="12%" nowrap="nowrap"> 4,917 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 12.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 15pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="12%" nowrap="nowrap"> 4,192 </td> </tr> </tbody> </table>     <h4>Number of Employees</h4> The average number of employees, measured in full-time equivalents and presented according to their function in SAP, was as follows:   <table style= "WIDTH: 100%; BORDER-COLLAPSE: collapse; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%"> <tbody> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="14%"> <a name="SNEID1594_1726_ausgabe_en" id= "SNEID1594_1726_ausgabe_en"> </a> </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 85.78%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="85%" colspan="12"></td> </tr> <tr style="HEIGHT: 14.25pt; mso-yfti-irow: 1"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="14%">   </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 28.7%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="28%" colspan="4"> 2009 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 28.68%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="28%" colspan="4"> 2008 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 28.4%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="28%" colspan="4"> 2007 </td> </tr> <tr style="HEIGHT: 42pt; mso-yfti-irow: 2"> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 42pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="top" width="14%"> FTEs </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 42pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="top" width="6%"> EMEA </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 8.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 42pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" width="8%"> Americas </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 42pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" width="6%"> APJ </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 42pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" width="6%"> Total </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 42pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" width="6%"> EMEA </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 8.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 42pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" width="8%"> Americas </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 42pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" width="6%"> APJ </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 42pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" width="6%"> Total </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 42pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" width="6%"> EMEA </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 8.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 42pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" width="8%"> Americas </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.56%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 42pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" width="6%"> APJ </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 42pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" width="6%"> Total </td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 3"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="14%"> Software and software-related services </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 3,228 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 8.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="8%"> 1,264 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 1,868 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 6,360 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 3,284 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 8.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="8%"> 1,405 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 1,912 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 6,601 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 3,006 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 8.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="8%"> 999 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.56%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 1,759 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 5,764 </td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 4"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="14%"> Professional services and other services </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 6,857 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 8.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="8%"> 3,574 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 2,346 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 12,777 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 7,236 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 8.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="8%"> 4,304 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 2,538 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 14,078 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 6,476 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 8.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="8%"> 3,724 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.56%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 2,125 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 12,325 </td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 5"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="14%"> Research and Development </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 8,606 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 8.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="8%"> 2,566 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 3,869 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 15,041 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 8,542 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 8.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="8%"> 2,710 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 4,034 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 15,286 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 7,624 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 8.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="8%"> 1,700 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.56%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 3,113 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 12,437 </td> </tr> <tr style="HEIGHT: 14.25pt; mso-yfti-irow: 6"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="14%"> Sales & Marketing </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="6%"> 4,315 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 8.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="8%"> 3,600 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="6%"> 1,800 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="6%"> 9,715 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="6%"> 4,649 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 8.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="8%"> 4,143 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="6%"> 2,014 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="6%"> 10,806 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="6%"> 3,578 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 8.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="8%"> 3,040 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.56%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="6%"> 1,320 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="6%"> 7,938 </td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 7"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="14%"> General & Administration </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 1,950 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 8.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="8%"> 743 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 421 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 3,114 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 2,006 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 8.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="8%"> 834 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 478 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 3,318 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 1,738 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 8.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="8%"> 554 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.56%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 380 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="6%"> 2,672 </td> </tr> <tr style="HEIGHT: 14.25pt; mso-yfti-irow: 8"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="14%"> Infrastructure </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="6%"> 877 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 8.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="8%"> 409 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="6%"> 178 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="6%"> 1,464 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="6%"> 914 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 8.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="8%"> 455 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="6%"> 180 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="6%"> 1,549 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="6%"> 758 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 8.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="8%"> 279 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.56%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="6%"> 129 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="6%"> 1,166 </td> </tr> <tr style= "HEIGHT: 14.25pt; mso-yfti-irow: 9; mso-yfti-lastrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="14%"> SAP Group </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="6%"> 25,833 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 8.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="8%"> 12,156 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="6%"> 10,482 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="6%"> 48,471 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="6%"> 26,631 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 8.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="8%"> 13,851 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="6%"> 11,156 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="6%"> 51,638 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="6%"> 23,180 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 8.14%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="8%"> 10,296 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.56%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="6%"> 8,826 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 6.86%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 14.25pt; PADDING-TOP: 0in" width="6%"> 42,302 </td> </tr> </tbody> </table>     <h4>Depreciation and Amortization</h4> Total depreciation and amortization expense for 2009, 2008, and 2007 was 499 million, 539 million, and 262 million, respectively. <h4>Government Grants</h4> During fiscal year 2009 we received 38 million (2008: 32 million; 2007: 16 million) of government grants and similar assistance, which we have offset against the related expenses. All conditions required to obtain these grants have either been met or are reasonably assured of being met. In addition, we received conditional promises of a further 36 million, relating mostly to research and development expenses, that we have not recorded on December 31, 2009, because the conditions required to obtain them are not yet reasonably assured of being achieved.   </body> </html> <!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> <html xmlns="http://www.w3.org/1999/xhtml"> <head> <title></title> </head> <body> <h3>(7) Restructuring <?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /?> <span style= "COLOR: windowtext; FONT-SIZE: 10pt; mso-bidi-font-family: SAP-SERIF2002-Regular; mso-ansi-language: DE; mso-fareast-font-family: SimSun; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: normal; mso-ascii-font-family: 'SAP Sans 2007 Light'; mso-hansi-font-family: 'SAP Sans 2007 Light'" lang="DE" xml:lang="DE"> <?xml:namespace prefix = w ns = "urn:schemas-microsoft-com:office:word" /?> </h3> In January 2009, we announced that we would continue with our cost-saving measures initiated in October 2008 and would reduce the workforce from 51,544 positions to 48,500 by year-end 2009. As a result, we started to implement the restructuring plan in the first quarter of 2009 and continued with it throughout the year. Although part of the workforce reduction was achieved through attrition we eliminated 2,983 positions in 2009 by terminations and early retirement plans. Due to the reduced number of employees, we also consolidated certain facilities. Employee and facility-related restructuring expenses of 55 million that were recognized in 2008 related to restructuring activities incurred as a result of the acquisition of Business Objects. The remaining 5 million related to employee-related restructuring activities in connection with discontinuing our TomorrowNow activities. For additional information on the roll-forward of our restructuring provision, see Note (19b).   <table style= "WIDTH: 100%; BORDER-COLLAPSE: collapse; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%"> <tbody> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 100%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="100%" colspan="4" nowrap="nowrap"> <a name= "SNEID1393_1598_ausgabe_en" id= "SNEID1393_1598_ausgabe_en">Restructuring Expenses</a> </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 1"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 46.64%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="46%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.78%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.78%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.78%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 2"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 46.64%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="46%" nowrap="nowrap"> millions </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.78%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="17%" nowrap="nowrap"> 2009 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.78%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="17%" nowrap="nowrap"> 2008 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.78%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="17%" nowrap="nowrap"> 2007 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 3"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 46.64%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="46%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.78%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.78%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.78%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 38.25pt; mso-yfti-irow: 4"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 46.64%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 38.25pt; PADDING-TOP: 0in" valign="bottom" width="46%"> Employee-related restructuring expenses </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.78%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 38.25pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 187 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.78%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 38.25pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 23 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.78%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 38.25pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 1 </td> </tr> <tr style="HEIGHT: 51pt; mso-yfti-irow: 5"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 46.64%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 51pt; PADDING-TOP: 0in" valign="bottom" width="46%"> Facility-related restructuring expenses </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.78%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 51pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 11 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.78%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 51pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 37 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.78%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 51pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 1 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 6"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 46.64%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="46%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.78%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.78%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.78%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"></td> </tr> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 7; mso-yfti-lastrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 46.64%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="46%" nowrap="nowrap"> Total </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.78%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 198 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.78%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 60 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 17.78%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="17%" nowrap="nowrap"> 2 </td> </tr> </tbody> </table>     As restructuring expenses were material to our operations in 2009, we have presented those expenses separately in our Consolidated Income Statements in accordance with IAS 1.97, If not presented separately, these expenses would break down as follows:   <table style= "WIDTH: 100%; BORDER-COLLAPSE: collapse; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%"> <tbody> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 100%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="100%" colspan="4" nowrap="nowrap"> <a name= "SNEID1941_1890_ausgabe_en" id= "SNEID1941_1890_ausgabe_en">Restructuring Expenses</a> </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 1"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 57.82%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="57%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="14%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="14%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="14%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 2"> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 57.82%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="57%" nowrap="nowrap"> millions </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="14%" nowrap="nowrap"> 2009 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="14%" nowrap="nowrap"> 2008 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="14%" nowrap="nowrap"> 2007 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 3"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 57.82%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="57%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="14%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="14%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="14%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 4"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 57.82%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="top" width="57%"> Cost of software and software-related services </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="14%" nowrap="nowrap"> 17 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="14%" nowrap="nowrap"> 11 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="14%" nowrap="nowrap"> 0 </td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 5"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 57.82%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="top" width="57%"> Cost of professional services and other services </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="14%" nowrap="nowrap"> 60 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="14%" nowrap="nowrap"> 9 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="14%" nowrap="nowrap"> 2 </td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 6"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 57.82%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="57%"> Research and development </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="14%" nowrap="nowrap"> 48 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="14%" nowrap="nowrap"> 15 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="14%" nowrap="nowrap"> 0 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 7"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 57.82%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="57%"> Sales and marketing </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="14%" nowrap="nowrap"> 59 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="14%" nowrap="nowrap"> 20 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="14%" nowrap="nowrap"> 0 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 8"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 57.82%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="57%"> General and administration </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="14%" nowrap="nowrap"> 14 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="14%" nowrap="nowrap"> 5 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="14%" nowrap="nowrap"> 0 </td> </tr> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 9; mso-yfti-lastrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 57.82%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="57%"> Sum </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="14%" nowrap="nowrap"> 198 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="14%" nowrap="nowrap"> 60 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 14.06%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="14%" nowrap="nowrap"> 2 </td> </tr> </tbody> </table>   </body> </html> <!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> <html xmlns="http://www.w3.org/1999/xhtml"> <head> <title></title> </head> <body> <h3>(8) Other Operating Income/Expense, Net <?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /?> <span style= "COLOR: windowtext; FONT-SIZE: 10pt; mso-bidi-font-family: SAP-SERIF2002-Regular; mso-ansi-language: DE; mso-fareast-font-family: SimSun; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: normal; mso-ascii-font-family: 'SAP Sans 2007 Light'; mso-hansi-font-family: 'SAP Sans 2007 Light'" lang="DE" xml:lang="DE"> <?xml:namespace prefix = w ns = "urn:schemas-microsoft-com:office:word" /?> </h3> Other operating income/expense for the years ended December 31, was as follows:   <table style= "WIDTH: 100%; BORDER-COLLAPSE: collapse; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%"> <tbody> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 100%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="100%" colspan="4" nowrap="nowrap"> <a name="SNEID679_947_ausgabe_en" id="SNEID679_947_ausgabe_en">Other Operating Income/Expenses</a> </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 1"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 70.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="70%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 2"> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 70.22%; PADDING-RIGHT: 5.4pt; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="70%" nowrap="nowrap"> millions </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="9%" nowrap="nowrap"> 2009 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="9%" nowrap="nowrap"> 2008 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="9%" nowrap="nowrap"> 2007 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 3"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 70.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="70%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 4"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 70.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="70%" nowrap="nowrap"> General bad debt income/expenses </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> 7 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> -9 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> 3 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 5"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 70.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="70%" nowrap="nowrap"> Miscellaneous other operating expenses </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> -3 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> -2 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> 0 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 6"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 70.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="70%" nowrap="nowrap"> Rental income </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> 7 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> 7 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> 5 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 7"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 70.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="70%" nowrap="nowrap"> Receipt of insurance proceeds </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> 3 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> 4 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> 3 </td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 8"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 70.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="70%" nowrap="nowrap"> Gain on disposals of non-current assets </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="9%" nowrap="nowrap"> 11 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="9%" nowrap="nowrap"> 0 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="9%" nowrap="nowrap"> 0 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 9"> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 70.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="70%" nowrap="nowrap"> Miscellaneous other operating income </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="9%" nowrap="nowrap"> 8 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="9%" nowrap="nowrap"> 11 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="9%" nowrap="nowrap"> 7 </td> </tr> <tr style= "HEIGHT: 15.75pt; mso-yfti-irow: 10; mso-yfti-lastrow: yes"> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 70.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 15.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="70%" nowrap="nowrap"> Other operating income/expense, net </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 15.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="9%" nowrap="nowrap"> 33 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 15.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="9%" nowrap="nowrap"> 11 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 15.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="9%" nowrap="nowrap"> 18 </td> </tr> </tbody> </table>   </body> </html>

<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> <html xmlns="http://www.w3.org/1999/xhtml"> <head> <title></title> </head> <body> <h3>(10) Financial Income, Net<span style= "COLOR: windowtext; FONT-SIZE: 10pt; mso-bidi-font-family: SAP-SERIF2002-Regular; mso-ansi-language: DE; mso-fareast-font-family: SimSun; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: normal; mso-ascii-font-family: 'SAP Sans 2007 Light'; mso-hansi-font-family: 'SAP Sans 2007 Light'" lang="DE" xml:lang="DE"> <?xml:namespace prefix = w ns = "urn:schemas-microsoft-com:office:word" /?> </h3> Finance income and finance costs in 2009 amounted to 32 million (72 million in 2008; 142 million in 2007) and 101 million (123 million in 2008; 7 million in 2007), respectively. We derive finance income primarily from cash and cash equivalents and other financial assets. The increase in finance costs in 2008 was mainly due to the credit facility we entered into in connection with the acquisition of Business Objects. <?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /?> Other financial gains/losses, net for the years ended December 31 were as follows:   <a name="RANGE!I1:L14"><span style= "FONT-FAMILY: 'Times New Roman','serif'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-size: 10.0pt" lang="EN-US" xml:lang="EN-US"> </a> <table style= "WIDTH: 338pt; BORDER-COLLAPSE: collapse; MARGIN-LEFT: 4.65pt; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="451"> <tbody> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 293pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="391" colspan="3" nowrap="nowrap"> <a name="SNEID1049_949_ausgabe_en" id= "SNEID1049_949_ausgabe_en">Other Financial Gains/Losses, Net</a> </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="60" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 1"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 203pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="271" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="60" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="60" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="60" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 13.5pt; mso-yfti-irow: 2"> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 203pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 13.5pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="271" nowrap="nowrap"> millions </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 13.5pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="60" nowrap="nowrap"> 2009 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 13.5pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="60" nowrap="nowrap"> 2008 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 13.5pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="60" nowrap="nowrap"> 2007 </td> </tr> <tr style="HEIGHT: 0.75pt; mso-yfti-irow: 3"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 203pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 0.75pt; PADDING-TOP: 0in" valign="bottom" width="271" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 0.75pt; PADDING-TOP: 0in" valign="bottom" width="60" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 0.75pt; PADDING-TOP: 0in" valign="bottom" width="60" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 0.75pt; PADDING-TOP: 0in" valign="bottom" width="60" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 4"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 203pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="271"> Income/expense from securities </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="60" nowrap="nowrap"> 0 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="60" nowrap="nowrap"> -2 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="60" nowrap="nowrap"> 240 </td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 5"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 203pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="271"> Income/expense from loans and other financial assets </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="60"> -1 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="60"> 0 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" width="60"> -244 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 6"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 203pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="271" nowrap="nowrap"> Gains/losses from equity investments </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="60" nowrap="nowrap"> -11 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="60" nowrap="nowrap"> 2 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="60" nowrap="nowrap"> -6 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 7"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 203pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="271"> Share of results of associates </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="60" nowrap="nowrap"> 1 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="60" nowrap="nowrap"> 1 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" width="60" nowrap="nowrap"> -1 </td> </tr> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 8; mso-yfti-lastrow: yes"> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 203pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="271" nowrap="nowrap"> Other financial gains/losses, net </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt" width="60" nowrap="nowrap"> -11 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt" width="60" nowrap="nowrap"> 1 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 45pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt" width="60" nowrap="nowrap"> -11 </td> </tr> </tbody> </table>     The line items income/expense from securities and income/expense from loans and other financial assets relate to 241 million of collateral held to secure financing investments in 2007. For additional information about gains and losses from financial assets and financial liabilities recognized in profit or loss and other components of equity, see Note (27). For information about our hedging activities, see Note (26).   </body> </html> <!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> <html xmlns="http://www.w3.org/1999/xhtml"> <head> <title></title> </head> <body> <h3>(11) Income Tax<span style= "COLOR: windowtext; FONT-SIZE: 10pt; mso-bidi-font-family: SAP-SERIF2002-Regular; mso-ansi-language: DE; mso-fareast-font-family: SimSun; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: normal; mso-ascii-font-family: 'SAP Sans 2007 Light'; mso-hansi-font-family: 'SAP Sans 2007 Light'" lang="DE" xml:lang="DE"> <?xml:namespace prefix = w ns = "urn:schemas-microsoft-com:office:word" /?> </h3> Income tax expense for the years ended December 31 comprised the following components: <?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /?>   <table style= "WIDTH: 100%; BORDER-COLLAPSE: collapse; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%"> <tbody> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 84.38%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="84%" colspan="3" nowrap="nowrap"> <a name="SNEID595_950_ausgabe_en" id="SNEID595_950_ausgabe_en">Income Tax Expense</a> </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 15.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="15%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 1"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 65.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="65%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 15.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="15%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 2"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 65.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="65%" nowrap="nowrap"> millions </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="9%" nowrap="nowrap"> 2009 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="9%" nowrap="nowrap"> 2008 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 15.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="15%" nowrap="nowrap"> 2007 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 3"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 65.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="65%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 15.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="15%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 4"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 65.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="65%" nowrap="nowrap"> Current tax expense Germany </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> 344 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> 404 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 15.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="15%" nowrap="nowrap"> 498 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 5"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 65.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="65%" nowrap="nowrap"> Current tax expense foreign </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="9%" nowrap="nowrap"> 380 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="9%" nowrap="nowrap"> 463 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 15.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="15%" nowrap="nowrap"> 410 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 6"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 65.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="65%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> 724 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> 867 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 15.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="15%" nowrap="nowrap"> 908 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 7"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 65.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="65%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 15.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="15%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 8"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 65.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="65%" nowrap="nowrap"> Deferred tax expense/income Germany </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> -16 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> 11 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 15.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="15%" nowrap="nowrap"> 36 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 9"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 65.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="65%" nowrap="nowrap"> Deferred tax income foreign </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="9%" nowrap="nowrap"> -23 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="9%" nowrap="nowrap"> -102 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 15.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="15%" nowrap="nowrap"> -28 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 10"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 65.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="65%" nowrap="nowrap"></td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="9%" nowrap="nowrap"> -39 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="9%" nowrap="nowrap"> -91 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 15.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="15%" nowrap="nowrap"> 8 </td> </tr> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 11; mso-yfti-lastrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 65.34%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="65%" nowrap="nowrap"> Income tax expense </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="9%" nowrap="nowrap"> 685 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.52%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="9%" nowrap="nowrap"> 776 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 15.62%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="15%" nowrap="nowrap"> 916 </td> </tr> </tbody> </table>     Current tax expense includes -59 million for prior years (2008: 14 million; 2007: 36 million). Of the deferred tax expense (income) in 2009, 2008 and 2007, respectively, -48 million, -109 million and 9 million relate to the origination and reversal of temporary differences and 9 million, 18 million and -1 million relate to unused tax losses. In 2009, 2008, and 2007, the German government enacted several new tax laws. For us, the most significant effect resulted from the 2008 Business Tax Reform which was enacted in 2007 and led to a reduction of the German corporate income tax rate from 25% to 15%, effective January 1, 2008. The impact of the remaining tax law changes enacted in 2007, and of the tax laws enacted in 2008 and 2009, was not material to our Consolidated Financial Statements for the years ended December 31, 2009, 2008, and 2007. Profit before tax consisted of the following:   <table style= "WIDTH: 100%; BORDER-COLLAPSE: collapse; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%"> <tbody> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 100%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="100%" colspan="4" nowrap="nowrap"> <a name="SNEID1652_951_ausgabe_en" id="SNEID1652_951_ausgabe_en">Profit Before Tax</a> </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 1"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 34.78%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="34%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.74%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="21%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.74%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="21%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.74%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="21%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 2"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 34.78%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="34%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.74%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="21%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.74%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="21%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.74%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="21%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 3"> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 34.78%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="34%" nowrap="nowrap"> millions </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.74%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="21%" nowrap="nowrap"> 2009 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.74%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="21%" nowrap="nowrap"> 2008 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.74%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="21%" nowrap="nowrap"> 2007 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 4"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 34.78%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="34%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.74%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="21%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.74%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="21%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.74%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="21%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 5"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 34.78%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="34%" nowrap="nowrap"> Germany </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.74%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="21%" nowrap="nowrap"> 1,324 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.74%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="21%" nowrap="nowrap"> 1,636 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.74%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="21%" nowrap="nowrap"> 1,641 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 6"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 34.78%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="34%" nowrap="nowrap"> Foreign </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.74%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="21%" nowrap="nowrap"> 1,111 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.74%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="21%" nowrap="nowrap"> 988 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.74%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="21%" nowrap="nowrap"> 1,183 </td> </tr> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 7; mso-yfti-lastrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 34.78%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="34%" nowrap="nowrap"></td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.74%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="21%" nowrap="nowrap"> 2,435 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.74%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="21%" nowrap="nowrap"> 2,624 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.74%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="21%" nowrap="nowrap"> 2,824 </td> </tr> </tbody> </table>     The effective income tax rate for the years ended December 31, 2009, 2008, and 2007, was 28.1%, 29.6% and 32.4%, respectively. The following table reconciles the expected income tax expense computed by applying our combined German corporate tax rate of 26.21% (2008: 26.33%; 2007: 35.49%) to the actual income tax expense. Our 2009 combined German corporate tax rate includes a corporate income tax rate of 15.00% (2008: 15.00%; 2007: 21.91%; 2007 after the benefit of trade tax deductibility which ceased in 2008), plus a solidarity surcharge of 5.5% thereon, and trade taxes of 10.38% (2008: 10.50%; 2007: 12.38%).     <a name="RANGE!I1:L13"><span style= "FONT-FAMILY: 'Times New Roman','serif'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-size: 10.0pt" lang="EN-US" xml:lang="EN-US"> </a> <table style= "WIDTH: 349pt; BORDER-COLLAPSE: collapse; MARGIN-LEFT: 4.65pt; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="465"> <tbody> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 349pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="465" colspan="4" nowrap="nowrap"> <a name="SNEID2657_952_ausgabe_en" id= "SNEID2657_952_ausgabe_en">Reconciliation of Tax Expense</a> </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 1"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 235pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="313" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="51" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="51" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="51" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 2"> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 235pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="313" nowrap="nowrap"> millions </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="51" nowrap="nowrap"> 2009 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="51" nowrap="nowrap"> 2008 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="51" nowrap="nowrap"> 2007 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 3"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 235pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="313" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="51" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="51" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="51" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 4"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 235pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="313" nowrap="nowrap"> Profit before tax </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="51" nowrap="nowrap"> 2,435 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="51" nowrap="nowrap"> 2,624 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="51" nowrap="nowrap"> 2,824 </td> </tr> <tr style="HEIGHT: 5.25pt; mso-yfti-irow: 5"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 235pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 5.25pt; PADDING-TOP: 0in" valign="bottom" width="313" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 5.25pt; PADDING-TOP: 0in" valign="bottom" width="51" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 5.25pt; PADDING-TOP: 0in" valign="bottom" width="51" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 5.25pt; PADDING-TOP: 0in" valign="bottom" width="51" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 6"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 235pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="313"> Tax expense at applicable tax rate </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="51" nowrap="nowrap"> 638 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="51" nowrap="nowrap"> 691 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="51" nowrap="nowrap"> 1,002 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 7"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 235pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="313" nowrap="nowrap"> Tax effect of foreign tax rates </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="51" nowrap="nowrap"> 57 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="51" nowrap="nowrap"> 49 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="51" nowrap="nowrap"> -44 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 8"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 235pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="313" nowrap="nowrap"> Tax effect on non-deductible expenses </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="51" nowrap="nowrap"> 94 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="51" nowrap="nowrap"> 56 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="51" nowrap="nowrap"> 49 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 9"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 235pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="313" nowrap="nowrap"> Prior-year taxes </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="51" nowrap="nowrap"> -45 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="51" nowrap="nowrap"> 14 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="51" nowrap="nowrap"> -18 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 10"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 235pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="313" nowrap="nowrap"> Tax effect on tax exempt income </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="51" nowrap="nowrap"> -52 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="51" nowrap="nowrap"> -49 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="51" nowrap="nowrap"> -77 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 11"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 235pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="313" nowrap="nowrap"> Other </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="51" nowrap="nowrap"> -7 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="51" nowrap="nowrap"> 15 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="51" nowrap="nowrap"> 4 </td> </tr> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 12; mso-yfti-lastrow: yes"> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 235pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="313" nowrap="nowrap"> Total tax expense </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="51" nowrap="nowrap"> 685 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="51" nowrap="nowrap"> 776 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 38pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="51" nowrap="nowrap"> 916 </td> </tr> </tbody> </table>     Deferred tax assets and liabilities on a gross basis as at December 31, 2009 and 2008, are summarized (referring to the underlying items) as follows:    <a name="RANGE!H1:J30"></a> <table style= "WIDTH: 276pt; BORDER-COLLAPSE: collapse; MARGIN-LEFT: 4.65pt; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="368"> <tbody> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 276pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="368" colspan="3" nowrap="nowrap"> <a name="SNEID3615_953_ausgabe_en" id= "SNEID3615_953_ausgabe_en">Deferred Tax Assets and Liabilities</a> </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 1"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 204.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="273" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 2"> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 204.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="273" nowrap="nowrap"> millions </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="47" nowrap="nowrap"> 2009 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="47" nowrap="nowrap"> 2008 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 3"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 204.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="273" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 4"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 204.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="273" nowrap="nowrap"> Deferred tax assets </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 5"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 204.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="273" nowrap="nowrap"> Intangible assets </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 69 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 49 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 6"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 204.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="273" nowrap="nowrap"> Property, plant, and equipment </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 15 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 19 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 7"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 204.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="273" nowrap="nowrap"> Other financial assets </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 13 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 33 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 8"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 204.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="273" nowrap="nowrap"> Trade and other receivables </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 120 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 111 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 9"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 204.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="273" nowrap="nowrap"> Net operating loss carryforwards </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 29 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 44 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 10"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 204.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="273" nowrap="nowrap"> Pension provisions </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 37 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 37 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 11"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 204.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="273" nowrap="nowrap"> Share-based compensation </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 23 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 20 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 12"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 204.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="273" nowrap="nowrap"> Other provisions and obligations </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 171 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 187 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 13"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 204.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="273" nowrap="nowrap"> Deferred income </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 30 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 35 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 14"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 204.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="273" nowrap="nowrap"> Other </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="47" nowrap="nowrap"> 78 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="47" nowrap="nowrap"> 60 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 15"> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 204.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="273" nowrap="nowrap"> Deferred tax assets </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="47" nowrap="nowrap"> 585 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="47" nowrap="nowrap"> 595 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 16"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 204.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="273" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 17"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 204.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="273" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 18"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 204.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="273" nowrap="nowrap"> Deferred tax liabilities </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 19"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 204.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="273" nowrap="nowrap"> Intangible assets </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 178 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 191 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 20"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 204.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="273" nowrap="nowrap"> Property, plant, and equipment </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 34 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 37 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 21"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 204.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="273" nowrap="nowrap"> Other financial assets </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 36 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 63 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 22"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 204.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="273" nowrap="nowrap"> Trade and other receivables </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 38 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 22 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 23"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 204.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="273" nowrap="nowrap"> Pension provisions </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 59 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 57 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 24"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 204.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="273" nowrap="nowrap"> Share-based compensation </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 0 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 1 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 25"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 204.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="273" nowrap="nowrap"> Other provisions and obligations </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 5 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 6 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 26"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 204.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="273" nowrap="nowrap"> Deferred income </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 0 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="47" nowrap="nowrap"> 4 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 27"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 204.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="273" nowrap="nowrap"> Other </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="47" nowrap="nowrap"> 27 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="47" nowrap="nowrap"> 12 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 28"> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 204.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="273" nowrap="nowrap"> Deferred tax liabilities </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="47" nowrap="nowrap"> 377 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="47" nowrap="nowrap"> 393 </td> </tr> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 29; mso-yfti-lastrow: yes"> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 204.8pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="273" nowrap="nowrap"> Deferred tax assets, net </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="47" nowrap="nowrap"> 208 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 35.6pt; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="47" nowrap="nowrap"> 202 </td> </tr> </tbody> </table>     In assessing the realizability of deferred tax assets, we consider whether it is probable that some portion or all of the deferred tax assets will not be utilized. The ultimate utilization of deferred tax assets depends on the generation of future taxable income during the periods in which those temporary differences become deductible. Based on the level of historical taxable income and projections for future taxable income over the periods in which the deferred tax assets are recoverable, we believe it is probable that we will realize the benefits of these deductible differences, net of the existing valuation allowances at December 31, 2009. The amount of the deferred tax asset considered realizable, however, could be reduced in the near term if our estimates of future taxable income during the carryforward period are reduced. At December 31, 2009, we had net operating loss carryforwards amounting to 301 million (2008: 395 million; 2007: 138 million). Deferred tax assets have not been recognized for tax loss carryforwards in the amount of 147 million (2008: 188 million; 2007: 51 million). As at December 31, 2009, 1 million (2008: 4 million; 2007: 1 million) of the unrecognized tax loss carryforwards expire in the following period and 138 million (2008: 176 million; 2007: 45 million) expire after one up to twenty years. The remaining unrecognized tax loss carryforwards in the amount of 8 million (2008: 8 million; 2007: 5 million) do not expire.   We recognized deferred tax liabilities of 6 million (2008: 14 million) for income tax on future dividend distributions from foreign subsidiaries, which is based on 368 million (2008: 696 million) of cumulative undistributed profits of those foreign subsidiaries because such profits are intended to be repatriated. We have not recognized a deferred tax liability on approximately 3.60 billion (2008: 2.76 billion) for undistributed profits of our foreign subsidiaries that arose in 2009 and prior years because we plan to indefinitely reinvest those undistributed profits. It is not practicable to estimate the amount of unrecognized tax liabilities for these undistributed foreign profits. The proposed dividend payment of 0.50 per share for the year ended December 31, 2009, will not have any effects on the income tax of SAP AG. Total income tax including the items charged or credited directly to related components of equity for the years ended December 31, 2009, 2008, and 2007, consists of the following:   <table style= "WIDTH: 100%; BORDER-COLLAPSE: collapse; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%"> <tbody> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 100%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="100%" colspan="4" nowrap="nowrap"> <a name="SNEID6542_954_ausgabe_en" id="SNEID6542_954_ausgabe_en">Total Income Tax</a> </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 1"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 71.64%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="71%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 2"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 71.64%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="71%"> millions </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="9%" nowrap="nowrap"> 2009 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="9%" nowrap="nowrap"> 2008 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="9%" nowrap="nowrap"> 2007 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 3"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 71.64%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="71%"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 4"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 71.64%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="71%"> Income tax recorded in profit </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> 685 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> 776 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> 916 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 5"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 71.64%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="71%"> Income tax recorded in share premium </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> 0 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> -13 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> 0 </td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 6"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 71.64%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="top" width="71%"> Income tax recorded in other components of equity: </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 7"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 71.64%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="top" width="71%"> - unrealized gains / losses on marketable   securities </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> 1 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> 0 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> 0 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 8"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 71.64%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="71%"> - gains / losses on hedges </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> 11 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> -18 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> -1 </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 9"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 71.64%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="71%" nowrap="nowrap"> Income tax recorded to retained earnings </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 10"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 71.64%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="top" width="71%"> - unrecoginzed pension costs </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="9%" nowrap="nowrap"> 0 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="9%" nowrap="nowrap"> -21 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="9%" nowrap="nowrap"> -3 </td> </tr> <tr style= "HEIGHT: 15.75pt; mso-yfti-irow: 11; mso-yfti-lastrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 71.64%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 15.75pt; PADDING-TOP: 0in" valign="bottom" width="71%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 15.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> 697 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 15.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> 724 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 9.46%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 15.75pt; PADDING-TOP: 0in" valign="bottom" width="9%" nowrap="nowrap"> 912 </td> </tr> </tbody> </table>     The income tax recorded in share premium is related to our equity-settled share-based compensation.   </body> </html> <!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> <html xmlns="http://www.w3.org/1999/xhtml"> <head> <title></title> </head> <body> <h3>(12) Earnings per Share<span style= "COLOR: windowtext; FONT-SIZE: 10pt; mso-bidi-font-family: SAP-SERIF2002-Regular; mso-ansi-language: DE; mso-fareast-font-family: SimSun; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: normal; mso-ascii-font-family: 'SAP Sans 2007 Light'; mso-hansi-font-family: 'SAP Sans 2007 Light'" lang="DE" xml:lang="DE"> <?xml:namespace prefix = w ns = "urn:schemas-microsoft-com:office:word" /?> </h3> Convertible bonds and stock options granted to employees under our share-based compensation programs are included in the diluted earnings per share calculations to the extent they have a dilutive effect. The dilutive impact is calculated using the treasury share method. The computation of diluted earnings per share does not include certain convertible bonds and stock options issued in connection with the SAP AG 2000 Long Term Incentive Plan (LTI 2000 Plan) and the SAP Stock Option Plan 2002 (SAP SOP 2002) because their effect is antidilutive. Such convertible bonds and stock options, if converted or exercised, represented 35.8 million SAP common shares in 2009 (2008: 43.6 million SAP common shares; 2007: 37.3 million SAP common shares). The number of outstanding stock options and convertible bonds is presented in Note (28). <?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /?>   <table style= "WIDTH: 100%; BORDER-COLLAPSE: collapse; mso-yfti-tbllook: 1184; mso-padding-alt: 0in 5.4pt 0in 5.4pt" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%"> <tbody> <tr style= "HEIGHT: 12.75pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 100%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="100%" colspan="4" nowrap="nowrap"> <a name="SNEID1645_955_ausgabe_en" id="SNEID1645_955_ausgabe_en">Earnings per Share</a> </td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 1"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 67.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="67%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 10.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="10%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 10.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="10%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 10.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; PADDING-TOP: 0in" valign="bottom" width="10%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 12.75pt; mso-yfti-irow: 2"> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 67.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="67%" nowrap="nowrap"> millions, unless otherwise stated </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 10.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="10%" nowrap="nowrap"> 2009 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 10.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="10%" nowrap="nowrap"> 2008 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 10.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 12.75pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-bottom-alt: solid windowtext .5pt" valign="bottom" width="10%" nowrap="nowrap"> 2007 </td> </tr> <tr style="HEIGHT: 6.75pt; mso-yfti-irow: 3"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 67.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="bottom" width="67%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 10.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="bottom" width="10%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 10.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="bottom" width="10%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 10.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="bottom" width="10%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 4"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 67.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="67%"> Profit attributable to owners of parent </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 10.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="10%" nowrap="nowrap"> 1,748 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 10.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="10%" nowrap="nowrap"> 1,847 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 10.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="10%" nowrap="nowrap"> 1,906 </td> </tr> <tr style="HEIGHT: 6.75pt; mso-yfti-irow: 5"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 67.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="bottom" width="67%"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 10.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="bottom" width="10%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 10.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="bottom" width="10%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 10.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="bottom" width="10%" nowrap="nowrap"></td> </tr> <tr style="HEIGHT: 25.5pt; mso-yfti-irow: 6"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 67.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="67%"> Weighted average shares - basic (number of shares in millions) </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 10.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="10%" nowrap="nowrap"> 1,188 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 10.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="10%" nowrap="nowrap"> 1,190 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 10.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 25.5pt; PADDING-TOP: 0in" valign="bottom" width="10%" nowrap="nowrap"> 1,207 </td> </tr> <tr style="HEIGHT: 42.75pt; mso-yfti-irow: 7"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 67.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 42.75pt; PADDING-TOP: 0in" valign="bottom" width="67%"> Dilutive effect of stock options/convertible bonds (number of shares in millions) </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 10.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 42.75pt; PADDING-TOP: 0in" valign="bottom" width="10%" nowrap="nowrap"> 1 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 10.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 42.75pt; PADDING-TOP: 0in" valign="bottom" width="10%" nowrap="nowrap"> 1 </td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 10.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 42.75pt; PADDING-TOP: 0in" valign="bottom" width="10%" nowrap="nowrap"> 3 </td> </tr> <tr style="HEIGHT: 30pt; mso-yfti-irow: 8"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 67.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 30pt; PADDING-TOP: 0in" valign="bottom" width="67%"> Weighted average shares - diluted (number of shares in millions) </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 10.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 30pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext 1.0pt" valign="bottom" width="10%" nowrap="nowrap"> 1,189 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 10.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 30pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext 1.0pt" valign="bottom" width="10%" nowrap="nowrap"> 1,191 </td> <td style= "BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 10.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 30pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 0in; mso-border-top-alt: solid windowtext .5pt; mso-border-bottom-alt: solid windowtext 1.0pt" valign="bottom" width="10%" nowrap="nowrap"> 1,210 </td> </tr> <tr style="HEIGHT: 6.75pt; mso-yfti-irow: 9"> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 67.22%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="bottom" width="67%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 10.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: silver; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="bottom" width="10%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 10.92%; PADDING-RIGHT: 5.4pt; BACKGROUND: white; HEIGHT: 6.75pt; PADDING-TOP: 0in" valign="bottom" width="10%" nowrap="nowrap"></td> <td style= "PADDING-BOTTOM: