AG’s segment reporting is prepared in accordance with IFRS 8 (Segment
Reporting). The primary segment reporting is by division and
corresponds to the Group’s internal control and reporting lines. As of
January 1, 2007, Software AG began breaking down its segment report
into the ETS and Crossvision divisions, whereas in fiscal 2006 primary
segment reporting was still by geographical segments. The Crossvision
Division was renamed as the webMethods Division beginning with the
second quarter report 2007.