Software AG

3. Quarterly Report 2008



Consolidated balance sheet

CONSOLIDATED BALANCE SHEET AS OF SEPTEMBER 30, 2008
IFRS, unaudited

Assets

in € thousands Sept. 30, 2008 Dec. 31, 2007 Sept. 30, 2007
Current assets


Cash on hand and
bank balances
83,107 80,822 69,370
Securities 7 472 1,614
Inventories 90 90 73
Trade receivables 232,335 209,311 228,597
Other receivables
and other assets
21,073 10,125 10,642
Prepaid expenses 8,405 5,794 6,070

345,017 306,614 316,366




Non-current assets


Intangible assets 151,179 139,265 147,471
Goodwill 443,667 431,596 445,070
Property, plant
and equipment
49,935 49,847 53,000
Financial assets 8,687 8,232 3,008
Trade receivables 11,708 15,704 12,966
Other receivables
and other assets
7,715 16,582 0
Prepaid expenses 46 0 0
Deferred taxes 55,931 55,484 47,775

728,868 716,710 709,290

1,073,885 1,023,324 1,025,656

Equity and liabilities

in € thousands Sept. 30, 2008 Dec. 31, 2007 Sept. 30, 2007
Current liabilities


Financial liabilities 26,165 46,652 3,536
Trade payables 28,143 31,300 36,587
Other liabilities 41,524 64,199 43,237
Other provisions 45,960 42,802 37,037
Tax provisions 11,156 11,485 23,006
Deferred income 112,116 83,878 97,623

265,064 280,316 241,026




Non-current liabilities


Financial liabilities 166,200 167,648 224,402
Trade payables 69 64 94
Other liabilities 342 2,966 12,531
Pension provision 16,464 17,229 23,719
Other provisions 11,778 9,686 9,040
Deferred taxes 86,232 79,621 71,531
Deferred income 3,069 3,332 412

284,154 280,546 341,729




Equity


Share capital 85,886 85,618 85,540
Capital reserve 34,336 31,933 31,668
Retained earnings 359,368 299,532 294,907
Net income
attributable to
shareholders of
Software AG
80,649 88,375 61,333
Currency translation
differences
-66,815 -80,008 -57,984
Other reserves 31,243 36,343 26,635
Minority interest 0 669 802

524,667 462,462 442,901





1,073,885 1,023,324 1,025,656