Consolidated Statement of Changes in Equity

Shareholders' equity

The change in shareholder’s equity is shown in the following Statement of Changes in Equity as of
June 30, 2007.

Statement of changes in equity for the six months
ended June 30, 2007
IFRS, unaudited

€ thousands
Shares
Number Share
capital
Capi-
tal
re-
serve
Retained
earnings
Conso-
lidated
income
Curren-
cy
transla-
tion
diffe-
rences
Other
reserves
Mino-
rity in-
terest
Total
Equity as of
January 1, 2007
28,112,715 84,338 23,576 320,367 0 -41,133 34,446 637 422,231
Cash proceeds from
issuing shares
367,756 1,103 5,037           6,140
Stock Options     1,482           1,482
Consolidated income
of the period
        42,228     102 42,330
Dividend payment        -25,302         -25,302
Currency translation
differences
          -6,562     -6,562
Net result from
the fair value
valuation of securities
not recognized in
income statement
            -37   - 37
Net result from
the fair value
valuation of net
investments in foreign
operations not recognized
in income statement
            851   851
Equity as of
June 30, 2007
28,480,471 85,441 30,095 295,065 42,228 -47,695 35,260 739 441,133

 

Equity as of
January 1, 2006
28,036,009 84,108 20,428 269,768 0 -15,203 33,506 381 392,988
Cash proceeds from
issuing shares
76,706 230 1,927           2,157
Stock Options     660           660
Consolidated income
of the period
        33,797       33,797
Dividend payment        -22,429         -22,429
Currency translation
differences
          -18,444     -18,444
Net result from
the fair value
valuation of securities
not recognized in
income statement
            19   19
Net result from
the fair value
valuation of net
investments in foreign
operations not recognized
in income statement
            8,263   8,263
Equity as of
June 30, 2006
28,112,715 84,338 23,015 247,339 33,797 -33,647 41,788 381 397,011

The composition of the individual accounts of shareholders’ equity did not change compared to December 31, 2006. The exercise of stock options from the first and second stock option plans increased the number of bearer shares in issue by 327,067 to 28,480,471 shares in the first and second quarters. This increased the Company’s share capital by €1,103 thousand and the capital reserve by €5,037 thousand. Due to recognition of the issued stock options as personnel expenses pursuant to IFRS 2, the capital reserve increased in the first half of 2007 by €1,482 thousand.

Dividend Payment

The Annual Shareholders' Meeting resolved on May 11, 2007 to appropriate €25,302 thousand of the unappropriated profit of €77,080 thousand for 2006 of Software AG, the parent company of the Group, for the payment of dividends – corresponding to a dividend of €0.90 per share – and to carry forward €51,779 thousand of such amount.

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