Software AG

1. Quarterly Report 2008



Consolidated statement of recognized income and expense posted directly to equity

CONSOLIDATED STATEMENT OF RECOGNIZED AND EXPENSE POSTED DIRECTLY TO EQUITY* FOR THE THREE MONTHS ENDED MARCH 31, 2008
IFRS, unaudited

in € thousands Q1|2008 Q1|2007
Currency translation differences – 26,838 – 2,809
Net gain/loss from fair value measurement
of financial instruments not
recognized in income
– 3,937 – 37
Net loss/gain from fair value measurement
of net investments in foreign
operations not recognized in income
341 919
Total income and expense recognized
directly in equity
– 30,434 – 1,927
Net income for the period ( from P&L ) 22,538 17,773
Total recognized income and expense – 7,896 15,846







* These valuation impacts are posted directly to equity and are therefore not recognized as a part of the P&L statement