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Software AG interim report 2 2013

31 04 SOFTWARE AG’S SHARE 09 Interim Management Report 22 interim Financial Statements 30 Notes to the Interim Financial Statements 44 Service [3] Accounting policies With the exception of the new or revised standards described below, the same accounting policies have been applied to the consolidated interim financial statements as were applicable to the consolidated financial statements as of December 31, 2012. For more detailed information on accounting policies, please see Note 3 of the consolidated financial statements for fiscal 2012. First-time application of new accounting rules The retroactive application of the revised IAS 19 as of January 1, 2013 and the resulting elimination of the corridor approach had no significant effect on Software AG, as Software AG had already been recognizing changes in actuarial gains/losses in equity. Solely the wording was changed in the Statement of Comprehensive Income. In addition, the application of more standards and announcements became mandatory for the first time as of January 1, 2013, but had no effect on Software AG’s financial accounting. These quarterly financial statements have been prepared in accordance with IAS 34: Interim Financial Reporting. [4] Business combinations In the first half of 2013, Software AG achieved control over the following entities and their subsidiaries through the acqui- sition of equity interests: The earnings of the companies acquired have been included in the consolidated income statement as of the respective date of acquisition. Company/Line of business Ownership interest recog- nized on the balance sheet as of June 30, 2012 Percentage of acquired shareholders' equity with voting rights Date of acquisition metaquark GmbH, Berlin (Provider of mobile solutions) 100 % 16 % March 4, 2013 LongJump Inc, USA (Cloud platform provider) 100 % 100 %  April 24, 2013 alfabet AG, Berlin (Enterprise architecture and IT portfolio management provider) 100 % 100 % May 31, 2013 General 30 NOTES TO THE CONSOLIDATED BALANCE SHEET 33 OTHER DISCLOSURES 34