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 400,783 1,202 5,569

Stock options

2,523

Net income for the year



61,333
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





Net gain from fair actuarial
gain/loss open pension
obligations not recognized
in income
-158
Equity as of September 30, 2007 28,513,498 85,540 31,668 294,907 61,333

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


6,771
Stock options


2,523
Net income for the year

165 61,498
Dividend payment -25,302
Currency translation differences -16,851

-16,851
Net gain from fair value measurement
of financial instruments not
recognized in income

-242
-242
Net gain from fair value measurement
of net investments in foreign
operations not recognized in income

-7,569
-7,569
Net gain from fair actuarial
gain/loss open pension
obligations not recognized in income
-158
Equity as of September 30, 2007 -57,984 26,635 802 442,901


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 89,180 to 28,628,635 shares in the first three quarters of 2008. In response, the Company’s share capital rose by €268 thousand and the capital reserve by €1,327 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.