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
September 30, 2007.

Statement of changes in equity for the nine months
ended September 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
400,783 1,202 5,569           6,771
Stock Options     2,523           2,523
Consolidated income
of the period
        61,333     165 61,498
Dividend payment        -25,302         -25,302
Currency translation
differences
          -16,851     -16,851
Net result from
the fair value
valuation of securities
not recognized in
income statement
            -242   -242
Net result from
the fair value
valuation of net
investments in foreign
operations not recognized
in income statement
            -7,569   -7,569
Net result from actuarial gain/loss not recognized in income statement       -158         -158
Equity as of
September 30, 2007
28,513,498 85,540 31,668 294,907 61,333 -57,984 26,635 802 442,901

 

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     941           941
Consolidated income
of the period
        50,888       50,888
Dividend payment       -22,429         -22,429
Currency translation
differences
          -18,108     -18,108
Net result from
the fair value
valuation of securities
not recognized in
income statement
            165   165
Net result from
the fair value
valuation of net
investments in foreign
operations not recognized
in income statement
            -2,048   -2,048
Equity as of
September 30, 2006
28,112,715 84,338 23,296 247,339 50,888 -33,311 31,623 381 404,554

The composition of the individual accounts of shareholders’ equity did not change compared to December 31, 2006. The exercise of stock options under the first and second stock option plans increased the number of bearer shares in issue by 400,783 to 28,513,498 shares in the first three quarters. This increased the Company’s share capital by €1,202 thousand and the capital reserve by €5,569 thousand. Due to recognition of the issued stock options as personnel expenses pursuant to IFRS 2, the capital reserve increased in the first three quarters of 2007 by €2,523 thousand.

Dividend payment

The Annual Shareholders’ Meeting resolved on May 11, 2007 to appropriate €25,302 thousand for a dividend payout from the 2006 unappropriated profit (€77,080 thousand) of the parent company of Software AG and to carry forward €51,779 thousand. This corresponded to a dividend of €0.90 per share.

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