1、SAP Half-Year Report 2024 1/51 SAP Half-Year Report 2024 SAP Half-Year Report 2024 2/51 Table of Contents Introductory Notes 3 Consolidated Half-Year Management Report 4 Consolidated Half-Year Financial Statements IFRS 19 Supplementary Financial Information 42 General Information 48 Additional Infor

2、mation 49 SAP Half-Year Report 2024 3/51 Introductory Notes This Half-Year Group Report meets the requirements of German Accounting Standard No.16“Half-yearly Financial Reporting”(GAS 16).We prepared the financial data in the Half-Year Report section for SAP SE and its subsidiaries in accordance wit

3、h International Financial Reporting Standards(IFRS).In doing so,we observed the IFRS both as issued by the International Accounting Standards Board(IASB)and as endorsed by the European Union(EU).This does not apply to numbers expressly identified as non-IFRS.For additional IFRS and non-IFRS informat

4、ion,see the Supplementary Financial Information section.This Half-Year Group Report complies with the legal requirements in accordance with the German Securities Trading Act(Wertpapierhandelsgesetz,WpHG)for a half-year financial report,and comprises the consolidated Half-Year Management Report,conde

5、nsed consolidated Half-Year Financial Statements,and the responsibility statement in accordance with the German Securities Trading Act,section 115(2).This Half-Year Group Report updates our consolidated Financial Statements 2023,presents significant events and transactions of the first half of 2024,

6、and updates the forward-looking information as well as significant non-financial key figures contained in our Management Report 2023.This Half-Year Financial Report only includes half-year numbers.Our quarterly numbers are available in the Quarterly Statements for the first and second quarter 2024.B