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Software AG GB 2012, englisch

SOFTWARE AG | ANNUAL REPORT 2012 244 AUDITORS’ REPORT We have audited the consolidated financial statements prepared by Software Aktiengesellschaft, Darmstadt, compris- ing the Income Statement, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Cash Flows, the Statement of Changes in Equity and the Notes to the consolidated financial statements together with the Manage- ment Report of the Group and Software Aktiengesellschaft for the fiscal year beginning January 1, 2012 and ending December 31, 2012. The preparation of the consolidated financial statements and the Management Report of the Group and Software Aktiengesellschaft in accordance with IFRSs as adopted by the EU and the additional requirements of the German commercial law pursuant to Section 315a, paragraph 1 HGB are the responsibility of the parent com- pany’s management. Our responsibility is to express an opinion on the consolidated financial statements and the Group management based on our audit. We conducted our audit of the consolidated financial statements in accordance with Section 317 HGB and German generally accepted standards for the audit of financial statements promulgated by the Institut der Wirtschaftsprüfer [Institute of Public Auditors in Germany] (IDW). Those standards require that we plan and perform the audit such that misstatements materially affecting the presentation of the net assets, financial position and results of operations in the consolidated financial statements in accordance with the applicable financial reporting framework and in the Group Management Report are detected with reasonable assurance. Knowledge of the business activities and the economic and legal environment of the Group and expectations as to possible misstatements are taken into account in the determination of audit procedures. The effectiveness of the accounting-related internal control system and the evidence supporting the disclosures in the consolidated financial statements and the Group Management Report are examined primarily on a test basis within the framework of the audit. The audit includes assessing the annual financial statements of those entities included in consolidation, the determination of entities to be included in consolidation, the accounting and consolidation principles used and significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements and the Group Management Report. We believe that our audit provides a sufficiently substantial basis for our opinion. Our audit has not led to any reservations. In our opinion, based on the findings of our audit, the consolidated financial statements comply with IFRSs as adopted by the EU and the additional requirements of German commercial law pursuant to Section 315a paragraph 1 HGB. The consolidated financial statements give a true and fair view of the Group’s net assets, financial position and results of operations in accordance with these requirements. The Management Report of the Group and Software Aktiengesell- schaft is consistent with the consolidated financial statements and as a whole provides a suitable view of the Group’s position and suitably presents the opportunities and risks of future development. Frankfurt am Main, February 28, 2013 BDO AG Wirtschaftsprüfungsgesellschaft Schulz Sartori Wirtschaftsprüfer Wirtschaftsprüferin

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