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Software AG GB 2013. englisch

NotestotheConsolidatedFinancialStatements General [1] Basis of presentation Software AG’s consolidated financial statements are pre- pared in accordance with the International Accounting Stan- dards Board (IASB), International Financial Reporting Stan- dards (IFRS), as applicable in the European Union (EU) and in accordance with the additional provisions required under German commercial law as set forth in Section 315a (1) of the German Commercial Code (HGB). The IFRSs applicable as of December 31, 2013 were observed, as were the ­interpretations of the International Financial Reporting ­Interpretations Committee (IFRIC—formerly SIC). Software AG is a registered stock corporation under German law with registered offices in Darmstadt. It is the parent company of a Group that is globally active in the fields of software development, licensing and maintenance as well as IT services. The functional currency of Software AG is the euro. The consolidated financial statements of Software AG are expressed in thousands of euros unless otherwise stated. [2] Scope of consolidation The consolidated financial statements include Software AG and all of the entities it controls. Control is generally con- sidered to exist if Software AG directly or indirectly controls the majority of voting rights of an entity’s subscribed capital and/or is in a position to govern the financial and operating policies of a company. The following affiliated entities are part of the Group of Software AG (parent company): a) Domestic entities Ownership interest % Software Financial Holding GmbH, Darmstadt 100 IDS Scheer Consulting GmbH, Saarbrücken and its subsidiary 100 •• IDS Scheer Schweiz AG, Zürich/Switzerland (formerly itCampus Schweiz AG) 100 SAG Deutschland GmbH, Darmstadt 100 SAG Consulting Services GmbH, Darmstadt 100 RTM Realtime Monitoring GmbH, Marburg/Lahn (merged with Software AG, Darmstadt, as of August 19, 2013) 100 IDS Scheer EMEA GmbH, Saarbrücken and its foreign subsidiaries 100 •• Software Dutch License Company C.V., Den Haag/Netherlands 99 FACT Unternehmensberatung GmbH, Frankfurt/Main and its subsidiary 65 •• FACT Informationssysteme und Consulting AG, Neuss 55 itCampus Software und Systemhaus GmbH, Leipzig 100 alfabet GmbH, Berlin and its subsidiary 100 •• deepSTRUCTURE GmbH, Berlin 100 metaquark GmbH, Leipzig 16 137 Corporate Governance Report of the Supervisory Board Group Management Report Consolidated Financial Statements Additional Information Notes General Notes to the Consolidated Income Statement Notes to the Consolidated Balance Sheet Other Disclosures Responsibility Statement Auditors’ Report