Notes to the consolidated balance sheet

2/2 previous

in € thousand Shares


Number Share
capital
Capital
reserve
Retained
earnings
Net income
attributable
to shareholders
Equity as of January 1, 2007 28,112,715 84,338 23,576 320,367 0
New shares issued 367,756 1,103 5,037

Stock options

1,482

Net income for the year



42,228
Dividend payment -25,302
Currency translation differences




Net gain from fair value
measurement of financial
instruments not
recognized in income





Net gain from fair value
measurement of net
investments in foreign
operations not recognized
in income





Equity as of June 30, 2007 28,480,471 85,441 30,095 295,065 42,228

in € thousands



Currency
translation
adjustments
Other
reserves
Minority
interest
Total
Equity as of January 1, 2007 -41,133 34,446 637 422,231
New shares issued


6,140
Stock options


1,482
Net income for the year

102 42,330
Dividend payment -25,302
Currency translation differences -6,562

-6,562
Net gain from fair value measurement
of financial instruments not
recognized in income

-37
-37
Net gain from fair value measurement
of net investments in foreign
operations not recognized in income

851
851
Equity as of June 30, 2007 -47,695 35,260 739 441,133


The composition of the individual equity accounts did not change compared to December 31, 2007. The exercise of stock options under the second stock option plan increased the number of bearer shares in issue by 63,372 to 28,602,827 shares in the first half of 2008. In response, the Company’s share capital rose by €190 thousand and the capital reserve by €926 thousand.

Dividend payment

The Annual Shareholders’ Meeting resolved on April 29, 2008 to transfer an amount of €9,455 thousand from the €113,907 thousand in accumulated profit of the controlling Group company Software AG for 2007 to other revenue reserves, to appropriate €28,539 thousand for a dividend payout, and to carry forward €75,913 thousand to a new account. This corresponded to a dividend of €1.00 per share.