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SAG QB3 2013, englisch

31 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 The following table shows the provisional allocation of the cost of the business combination to the net assets acquired for acquired companies and / or operations in the first nine months of the year. in € thousands Carrying amount prior to acquisition Remeasurement to fair value Opening balance Cash and cash equivalents 6,095 0 6,095 Intangible assets 119 48,167 48,286 Goodwill 0 76,015 76,015 Other assets 5,830 − 305 5,525 Deferred tax assets 0 7,470 7,470 Total assets 12,044 131,347 143,391 Liabilities and provisions 5,691 0 5,692 Deferred tax liabilities 19 12,313 12,332 Deferred income 7,893 − 3,718 4,174 Total equity and liabilities 13,603 8,595 22,198 Acquired assets and assumed liabilities, net − 1,559 122,752 121,193 Payments to shareholders 115,677 Payments to the company 1,247 Considerations not yet paid 4,269 Acquisition cost, gross 121,193 Cash and cash equivalents 6,095 Net cost of the business combination 115,098 The full amount of goodwill resulting from the preliminary purchase price allocation was assigned to the Business Process Excellence segment. The recognition of goodwill resulted mainly from the fact that synergies and staff are not separable intangible assets as defined by IAS 38. The goodwill arising from the aforementioned acquisitions is not expected to be tax deductible with the exception of an amount between €10 and €20 million. The companies acquired in the first nine months of the year have contributed a total of €10 million to Software AG’s Group revenue and a negative amount at the low end of the single-digit million range to its operating income since the respective date of acquisition. In addition to the described consideration paid, considerations not yet paid from previous acquisitions in the amount of €2,100 thousand were paid in the first nine months of the year.

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