Software AG

2. Quarterly Report 2008



Consolidated statement of recognized income and expense

CONSOLIDATED STATEMENT OF RECOGNIZED INCOME AND EXPENSE POSTED DIRECTLY TO EQUITY*
FOR THE SIX MONTHS ENDED JUNE 30, 2008
IFRS, unaudited

in € thousands January 1 -
June 30, 2008
January 1 -
June 30, 2007
Q2|2008 Q2|2007
Currency translation differences -22,659 -6,562 4,179 -3,753
Net gain/loss from fair value measurement
of financial instruments not
recognized in income
-5,296 -37 -1,359 0
Net loss/gain from fair value measurement
of net investments in foreign
operations not recognized in income
333 851 -8 -67
Total income and expense recognized
directly in equity
-27,622 -5,748 2,812 -3,820
Net income for the period
( from P&L )
49,647 42,330 27,109 24,557
Total recognized income and expense 22,025 36,582 29,921 20,737


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