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SAG QB3 2013, englisch

28 SOFTWARE AG | INTERIM REPORT 3/2013 GENERAL [1] Basis of presentation Software AG’s condensed and unaudited consolidated financial statements (interim financial statements) as of Septem- ber 30, 2013 have been prepared in accordance with International Financial Reporting Standards (IFRS) applicable on the balance sheet date, as endorsed by the EU. The IASs / IFRSs applicable as of September 30, 2013 were observed, as were the corresponding 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. Software AG 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 consolidated interim financial statements of Software AG are expressed in thousands of euros unless otherwise stated. Software AG waived a voluntary audit and a review of the consolidated interim financial statements. [2] Changes in the consolidated Group The following changes occurred in the consolidated Group in the first nine months of fiscal 2013. Germany Foreign Total January 1, 2013 10 85 95 Additions 3 5 8 Disposals (including mergers) 1 5 6 September 30, 2013 12 85 97 The additions resulted from the acquisitions described in Note 4. The disposal relates to the sale of subsidiaries in the Czech Republic, Hungary and Slovakia as well as to the merger of a subsidiary in Italy, the USA and Germany. NOTES TO THE INTERIM FINANCIAL STATEMENTS