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SAG QB3 2013, englisch

29 05 INTERIM MANAGEMENT REPORT 20 INTERIM FINANCIAL STATEMENTS 28 NOTES TO THE INTERIM FINANCIAL STATEMENTS 44 SERVICE GENERAL 28 NOTES TO THE CONSOLIDATED BALANCE SHEET 32 OTHER DISCLOSURES 34 [3] Accounting policies With the exception of the new or revised standards described as follows, 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 the actuarial gains / losses in equity. Solely the term 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.