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Software AG interim report 2 2013

8 Software AG | Interim Report 2/2013 Contents Interim Management Report 09 _SIGNIFICANT EVENTS DURING THE REPoRTING PERIOD 12 _FINANCIAL PERFORMANCE 19 _FINANCIAL POSITION 20 _EMPLOYEES 20 _OPPORTUNITIES AND RISKS 21 _EVENTS AFTER THE BALANCE SHEET DATE 21 _OUTLOOK interim Financial Statements 22 _CONSOLIDATED INCOME STATEMENT 23 _Statement of comprehensive income 24 _CONSOLIDATED BALANCE SHEET 26 _CONSOLIDATED STATEMENT OF CASH FLOWS 28 _Consolidated Statement of changes in equity Notes to the Interim Financial Statements 30 _General 33 _NOTES TO THE CONSOLIDATED BALANCE SHEET 34 _OTHER DISCLOSURES Preliminary Remarks This quarterly report contains forward-looking statements. They are based on plans, estimates and projections that are currently available to Software AG’s management. Forward-looking statements therefore apply only to the date on which they were made. Software AG accepts no obligation to develop forward-looking statements based on new information or future events. Forward-looking statements by nature contain factors of risk and uncertainty. A number of important factors can contribute to actual results deviating considerably from forward-looking statements. All of the information in this report that does not represent forward-looking statements relates to the situation on June 30, 2013, or the second quarter of the current fiscal year ended on that date, unless otherwise stated. Software AG’s segment reporting is prepared in accordance with IFRS 8 (Segment Reporting). Segmentation is by business line and corresponds to the Group’s internal controlling and reporting lines. Accordingly, Software AG reports on the following business lines: Business Process Excellence (BPE—with the webMethods, ARIS and Terracotta product families), Enterprise Transaction Systems (ETS—with the product families associated with Adabas-Natural) and Consulting (all consulting services including IDS Scheer ­Consulting offered by the Company independent of products as of the 2013 fiscal year). 8