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SAW QB2 2014, englisch

NotestotheInterimFinancialStatements the amount of €3 million resulted from the acquisition of the remaining 84 percent and was reported under "other income." Notes to the Consolidated Balance Sheet [5] Disposal Group ­Software AG entered an agreement on March 31, 2014 to sell its SAP consulting business in Germany, Austria and Switzerland to Scheer Group GmbH (Saarbrücken/Germany). The transfer took place on May 31, 2014. The divesture in- cluded all SAP services in the DACH region (Germany, Austria and Switzerland) controlled by the IDS Scheer Consulting GmbH subsidiary, which had approximately 500 employees and €64 million in total revenue (in fiscal 2013). The transaction resulted in a loss of around €1 million. All affected assets and liabilities were assigned to the Con­sult­ ing segment. [6] Intangible Assets and Goodwill Goodwill amounted to €825,588 thousand as of June 30, 2014, a decrease of €3,585 thousand compared to Decem- ber 31, 2013. Of that amount, €4,964 thousand resulted from positive currency translation effects, particularly from the strong U.S. dollar. Furthermore, −€8,550 thousand re­sult­ ed from the sale of the IDS Scheer Group (refer to Note 5). New but not yet effective accounting rules The IASB published amendments to IAS 16 "Property, Plant and Equipment" and IAS 38 "Intangible Assets" on May 12, 2014. Based on current analyses, this has no significant effect on ­Software AG. The IASB published IFRS 15 "Revenue from Contracts with Customers" on May 28, 2014. IFRS 15 provides a uniform model by which companies must recognize revenue from contracts with customers. IFRS 15 replaces the current rules for rec­ognizing revenue in IAS 11 and IAS 18 as well as the related interpretations. The core principle of the model is that a company should recognize revenue in an amount that reflects the consideration the company expects in exchange for services it has agreed on contractually. Revenue should be recognized at the point in time at which the contractual obligations are met. The standard contains significantly more extensive application guidelines and requirements for infor- mation included in the notes to the consolidated financial statements than the current rules. ­Software AG is currently assessing the effects this has on the presentation of its fi- nancial position, financial performance and cash flow. The new rules must be applied for fiscal years that begin on or after January 1, 2017, and they have not yet been adopted by the European Union as European law. For further information on the new not yet effective ac­count­ ing rules and those for which ­Software AG has not opted for early application, please refer to Note 3 of the 2013 Annual Report. [4] Business Combinations ­Software AG did not acquire any companies during the first half of 2014. ­Software AG acquired only the remaining 84 percent of shares in metaquark GmbH, of Berlin/Germany, in the first quarter. The company was completely consolidat­ ed as of the first quarter of 2013 due to the existence of call options. The purchase price for the shares (remaining 84 percent) was €3 million less than the amount assumed for the final purchase price allocation. Accordingly, income in 25 Share Interim Management Report Interim Financial Statements Notes to the Interim Financial Statements Additional Information General Notes to the Consolidated Balance Sheet Other Disclosures

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