SAP SE (SAP) 20-F 28 Feb 18 2017 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2017shares
Document and Entity Information [Abstract]
Entity Registrant Name	SAP SE
Entity Central Index Key	1,000,184
Document Type	20-F
Document Period End Date	Dec. 31, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding	1,228,504,232
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY

CONSOLIDATED INCOME STATEMENT

CONSOLIDATED INCOME STATEMENT € in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)$ / shares	Dec. 31, 2017EUR (€)€ / shares	Dec. 31, 2016EUR (€)€ / shares	Dec. 31, 2015EUR (€)€ / shares
CONSOLIDATED INCOME STATEMENTS
Cloud subscriptions and support	$ 4,531	€ 3,769	€ 2,993	€ 2,286
Software licenses	5,857	4,872	4,860	4,835
Software support	13,114	10,908	10,571	10,093
Software licenses and support	18,971	15,780	15,431	14,928
Cloud and software	23,502	19,549	18,424	17,214
Services	4,702	3,911	3,638	3,579
Total revenue	28,205	23,461	22,062	20,793
Cost of cloud subscriptions and support	(1,995)	(1,660)	(1,313)	(1,022)
Cost of software licenses and support	(2,686)	(2,234)	(2,182)	(2,291)
Cost of cloud and software	(4,681)	(3,893)	(3,495)	(3,313)
Cost of services	(3,796)	(3,158)	(3,089)	(2,932)
Total cost of revenue	(8,477)	(7,051)	(6,583)	(6,245)
Gross profit	19,728	16,410	15,479	14,548
Research and development	(4,030)	(3,352)	(3,044)	(2,845)
Sales and marketing	(8,324)	(6,924)	(6,265)	(5,782)
General and administration	(1,292)	(1,075)	(1,005)	(1,048)
Restructuring	(219)	(182)	(28)	(621)
Other operating income/expense, net	1	1	(3)	1
Total operating expenses	(22,341)	(18,584)	(16,928)	(16,541)
Operating profit	5,864	4,877	5,135	4,252
Other non-operating income/expense, net	(44)	(36)	(234)	(256)
Finance income	557	463	230	241
Finance costs	(334)	(278)	(268)	(246)
Financial income, net	223	185	(38)	(5)
Profit before tax	6,043	5,026	4,863	3,991
Income tax expense	(1,167)	(970)	(1,229)	(935)
Profit after tax	4,876	4,056	3,634	3,056
Attributable to owners of parent	4,830	4,018	3,646	3,064
Attributable to non-controlling interests	$ 46	€ 38	€ (13)	€ (8)
Earnings share, basic (in Euro per share) | (per share)	$ 4.03	€ 3.36	€ 3.04	€ 2.56
Earnings per share, diluted (in Euro per share) | (per share)	$ 4.03	€ 3.35	€ 3.04	€ 2.56

CONSOLIDATED INCOME STATEMENT (

CONSOLIDATED INCOME STATEMENT (Parenthetical)	Dec. 31, 2017$ / €
CONSOLIDATED INCOME STATEMENTS
Noon buying rate used to translate financial statements for reader convenience	1.2022

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME € in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)	Dec. 31, 2015EUR (€)
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
Profit after tax	€ 4,056	€ 3,634	€ 3,056
Items that will not be reclassified to profit or loss
Remeasurements on defined benefit pension plans, before tax	29	(10)	(19)
Income taxes relating to remeasurements on defined benefit pension plans	(7)	2	2
Remeasurements on defined benefit pension plans, net of tax	22	(8)	(17)
Other comprehensive income for items that will not be reclassified to profit or loss, net of tax	22	(8)	(17)
Items that will be reclassified subsequently to profit or loss
Gains (losses) on exchange differences on translation, before tax	(2,730)	865	1,845
Reclassification adjustments on exchange differences on translation, before tax	0	(1)	0
Exchange differences, before tax	(2,730)	864	1,845
Income taxes relating to exchange differences on translation	(2)	(25)	16
Exchange differences, net of tax	(2,732)	839	1,861
Gains (losses) on remeasuring available-for-sale financial assets, before tax	114	(18)	181
Reclassification adjustments on available-for-sale financial assets, before tax	(250)	(26)	(53)
Available-for-sale financial assets, before tax	(136)	(44)	128
Income taxes relating to available-for-sale financial assets	1	1	(2)
Available-for-sale financial assets, net of tax	(135)	(43)	125
Gains (losses) on cash flow hedges, before tax	81	(24)	(59)
Reclassification adjustments on cash flow hedges, before tax	(41)	8	74
Cash flow hedges, before tax	39	(15)	15
Income taxes relating to cash flow hedges	(10)	4	(4)
Cash flow hedges, net of tax	29	(11)	11
Other comprehensive income for items that will be reclassified to profit or loss, net of tax	(2,838)	785	1,997
Other comprehensive income, net of tax	(2,816)	777	1,980
Total comprehensive income	1,240	4,410	5,036
Attributable to owners of parent	1,202	4,423	5,044
Attributable to non-controlling interests	€ 38	€ (13)	€ (8)

CONSOLIDATED STATEMENTS OF FINA

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION € in Millions, $ in Millions	Dec. 31, 2017USD ($)	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
Cash and cash equivalents	$ 4,822	€ 4,011	€ 3,702
Other financial assets	1,190	990	1,124
Trade and other receivables	7,092	5,899	5,924
Other non-financial assets	871	725	581
Tax assets	367	306	233
Total current assets	14,343	11,930	11,564
Goodwill	25,576	21,274	23,311
Intangible assets	3,567	2,967	3,786
Property, plant and equipment	3,567	2,967	2,580
Other financial assets	1,388	1,155	1,358
Trade and other receivables	141	118	126
Other non-financial assets	746	621	532
Tax assets	533	443	450
Deferred tax assets	1,228	1,022	571
Total non-current assets	36,748	30,567	32,713
Total assets	51,090	42,497	44,277
Trade and other payables	1,383	1,151	1,281
Tax liabilities	718	597	316
Financial liabilities	1,877	1,561	1,813
Other non-financial liabilities	4,744	3,946	3,699
Provisions	221	184	183
Deferred income	3,331	2,771	2,383
Total current liabilities	12,275	10,210	9,674
Trade and other payables	143	119	127
Tax liabilities	565	470	365
Financial liabilities	6,051	5,034	6,481
Other non-financial liabilities	604	503	461
Provisions	364	303	217
Deferred tax liabilities	288	240	411
Deferred income	95	79	143
Total non-current liabilities	8,112	6,747	8,205
Total liabilities	20,386	16,958	17,880
Issued capital	1,477	1,229	1,229
Share premium	685	570	599
Retained earnings	29,808	24,794	22,302
Other components of equity	610	508	3,346
Treasury shares	(1,913)	(1,591)	(1,099)
Equity attributable to owners of parent	30,667	25,509	26,376
Non-controlling interests	37	31	21
Total equity	30,704	25,540	26,397
Total equity and liabilities	$ 51,090	€ 42,497	€ 44,277

CONSOLIDATED BALANCE SHEETS (PA

CONSOLIDATED BALANCE SHEETS (PARENTHETICAL)	Dec. 31, 2017$ / €
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
Noon buying rate used to translate financial statements for reader convenience	1.2022

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY € in Millions, $ in Millions	Total Equity Attributable to Owners of ParentEUR (€)	Issued CapitalEUR (€)	Share PremiumEUR (€)	Retained EarningsEUR (€)	Other Components of EquityEUR (€)	Treasury SharesEUR (€)	Non-Controlling InterestsEUR (€)	USD ($)	EUR (€)
Equity at beginning of period at Dec. 31, 2014	€ 19,499	€ 1,229	€ 614	€ 18,317	€ 564	€ (1,224)	€ 34		€ 19,534
Profit after tax	3,064			3,064			(8)		3,056
Other comprehensive income	1,980			(17)	1,997				1,980
Comprehensive income	5,044			3,047	1,997		(8)		5,036
Share-based payments	(136)		(136)						(136)
Dividends	(1,316)			(1,316)					(1,316)
Reissuance of treasury shares under share-based payments	180		80			100			180
Other changes	(4)			(4)			2		(2)
Equity at end of period at Dec. 31, 2015	23,267	1,229	558	20,043	2,561	(1,124)	28		23,295
Profit after tax	3,646			3,646			(13)		3,634
Other comprehensive income	777			(8)	785				777
Comprehensive income	4,423			3,638	785		(13)		4,410
Share-based payments	16		16						16
Dividends	(1,378)			(1,378)					(1,378)
Reissuance of treasury shares under share-based payments	50		25			25			50
Other changes	(2)			(2)			6		4
Equity at end of period at Dec. 31, 2016	26,376	1,229	599	22,302	3,346	(1,099)	21		26,397
Hyperinflation	(17)			(17)					(17)
Equity at end of period at Jan. 01, 2017	26,359	1,229	599	22,285	3,346	(1,099)	21		26,380
Equity at beginning of period at Dec. 31, 2016	26,376	1,229	599	22,302	3,346	(1,099)	21		26,397
Profit after tax								$ 4,876	4,056
Other comprehensive income									(2,816)
Comprehensive income									1,240
Purchase of treasury shares									(500)
Equity at end of period at Dec. 31, 2017	25,509	1,229	570	24,794	508	(1,591)	31	30,704	25,540
Equity at beginning of period at Jan. 01, 2017	26,359	1,229	599	22,285	3,346	(1,099)	21		26,380
Profit after tax	4,018			4,018			38		4,056
Other comprehensive income	(2,816)			22	(2,838)				(2,816)
Comprehensive income	1,202			4,040	(2,838)		38		1,240
Share-based payments	(43)		(43)						(43)
Dividends	(1,499)			(1,499)			(66)		(1,565)
Purchase of treasury shares	(500)					(500)			(500)
Reissuance of treasury shares under share-based payments	22		13			8			22
Changes in non-controlling interests	(33)			(33)			35		2
Other changes	2			2			2		4
Equity at end of period at Dec. 31, 2017	€ 25,509	€ 1,229	€ 570	€ 24,794	€ 508	€ (1,591)	€ 31	$ 30,704	€ 25,540

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS € in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)	Dec. 31, 2015EUR (€)
Net cash flows from operating activities
Profit after tax	$ 4,876	€ 4,056	€ 3,634	€ 3,056
Adjustments to reconcile profit after taxes to net cash provided by operating activities:
Depreciation and amortization	1,529	1,272	1,268	1,289
Income tax expense	1,167	970	1,229	935
Financial income, net	(223)	(185)	38	5
Decrease/increase in sales and bad debt allowances on trade receivables	(38)	(32)	51	45
Other adjustments for non-cash items	(41)	(34)	39	(2)
Decrease/increase in trade and other receivables	(371)	(309)	(675)	(844)
Decrease/increase in other assets	(427)	(355)	(248)	(313)
Decrease/increase in trade payable, provisions and other liabilities	468	389	513	757
Decrease/increase in deferred income	863	718	368	218
Interest paid	(241)	(200)	(190)	(172)
Interest received	105	88	79	82
Income taxes paid, net of refunds	(1,601)	(1,332)	(1,477)	(1,420)
Net cash flows from operating activities	6,065	5,045	4,628	3,638
Net cash flows from investing activities
Business combinations, net of cash and cash equivalents acquired	(350)	(291)	(106)	(39)
Cash receipts from derivative instruments related to business combinations	0	0	0	266
Total cash flows for business combinations, net of cash and cash equivalents acquired	350	291	106	(226)
Purchase of intangible assets and property, plant, and equipment	(1,533)	(1,275)	(1,001)	(636)
Proceeds from sales of intangible assets or property, plant and equipment	116	97	63	68
Purchase of equity or debt instruments of other entities	(3,503)	(2,914)	(1,549)	(1,871)
Proceeds from sales of equity or debt instruments of other entities	3,933	3,272	793	1,880
Net cash flows from investing activities	(1,337)	(1,112)	(1,799)	(334)
Net cash flows from financing activities
Dividends paid	(1,802)	(1,499)	(1,378)	(1,316)
Dividends paid on non-controlling interests	(54)	(45)	0	0
Purchase of treasury shares	(601)	(500)	0	0
Proceeds from reissuance of treasury shares	0	0	27	64
Proceeds from borrowings	33	27	400	1,748
Cash receipts from swap contracts	0	0	43	0
Total cash flows from proceeds from borrowings	33	27	443	1,748
Repayments of borrowings	(1,673)	(1,391)	(1,800)	(3,852)
Transactions with non-controlling interests	2	2	3	0
Net cash flows from financing activities	(4,095)	(3,406)	(2,705)	(3,356)
Effect of foreign currency rates on cash and cash equivalents	(262)	(218)	167	135
Net decrease/increase in cash and cash equivalents	371	309	291	83
Cash and cash equivalents at the beginning of the period	4,451	3,702	3,411	3,328
Cash and cash equivalents at the end of the period	$ 4,822	€ 4,011	€ 3,702	€ 3,411

CONSOLIDATED STATEMENTS OF CAS9

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical)	Dec. 31, 2017$ / €
CONSOLIDATED STATEMENTS OF CASH FLOWS
Noon buying rate used to translate financial statements for reader convenience	1.2022

General Information About Conso

General Information About Consolidated Financial Statements	12 Months Ended
	Dec. 31, 2017
General Information About Consolidated Financial Statements
General Information About Consolidated Financial Statements	(1) General Information About Consolidated Financial Statements The registered seat of SAP SE is in Walldorf, Germany (Commercial Register of the Lower Court of Mannheim HRB 719915). The accompanying Consolidated Financial Statements for 2017 of SAP SE and its subsidiaries (collectively, “we,” “us,” “our,” “SAP,” “Group,” and “Company”) have been prepared in accordance with International Financial Reporting Standards (IFRS). We have applied all standards and interpretations that were effective on and endorsed by the European Union (EU) as at December 31, 2017. There were no standards or interpretations as at December 31, 2017, impacting our Consolidated Financial Statements for the years ended December 31, 2017, 2016, and 2015, that were effective but not yet endorsed. Therefore, our Consolidated Financial Statements comply with both IFRS as issued by the International Accounting Standards Board (IASB) and with IFRS as endorsed by the EU. Our Executive Board approved the Consolidated Financial Statements on February 21, 2018, for submission to our Supervisory Board. All amounts included in the Consolidated Financial Statements are reported in millions of euros (€ millions) except where otherwise stated. As figures were rounded, numbers presented throughout this document may not add up precisely to the totals we provide and percentages may not precisely reflect the absolute figures.

Scope of Consolidation

Scope of Consolidation	12 Months Ended
	Dec. 31, 2017
Scope of Consolidation
Scope of Consolidation	(2) Scope of Consolidation Entities Consolidated in the Financial Statements Total December 31, 2015 Additions Disposals –18 December 31, 2016 Additions Disposals –28 December 31, 2017 The additions relate to legal entities added in connection with acquisitions and foundations. The disposals are mainly due to mergers and liquidations of legal entities.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Summary of Significant Accounting Policies
Summary of Significant Accounting Policies	(3) Summary of Significant Accounting Policies (3a) Bases of Measurement The Consolidated Financial Statements have been prepared on the historical cost basis except for the following: - Derivative financial instruments, available-for-sale financial assets, and liabilities for cash-settled share-based payments are measured at fair value. - Post-employment benefits are measured at present value of the defined benefit obligations less fair value of plan assets. - Monetary assets and liabilities denominated in foreign currencies are translated at period-end exchange rates. Where applicable, information about the methods and assumptions used in determining the respective measurement bases is disclosed in the Notes specific to that asset or liability. (3b) Relevant Accounting Policies Business Combinations and Goodwill We decide on a transaction-by-transaction basis whether to measure the non-controlling interest in the acquiree at fair value or at the proportionate share of the acquiree’s identifiable net assets. Acquisition-related costs are accounted as expense in the periods in which the costs are incurred and the services are received, with the expense being classified as general and administration expense. Foreign Currencies Income and expenses and operating cash flows of our foreign subsidiaries that use a functional currency other than the euro are translated at average rates of foreign exchange (FX) computed on a monthly basis. Exchange differences resulting from foreign currency transactions are recognized in other non-operating income/expense, net. The exchange rates of key currencies affecting the Company were as follows: Exchange Rates Equivalent to €1 Middle Rate Annual Average Exchange Rate U.S. dollar USD Pound sterling GBP Japanese yen JPY Swiss franc CHF Canadian dollar CAD Australian dollar AUD With effect from January 1, 2017, we have applied hyperinflationary accounting in accordance with IAS 29 for our subsidiary in Venezuela, the impact of which has not been material to us. Revenue Recognition Classes of Revenue We derive our revenue from fees charged to our customers for (a) the use of our hosted cloud offerings, (b) licenses to our on-premise software products, and (c) standardized and premium support services, consulting, customer-specific on-premise software development agreements, training, and other services. Cloud and software revenue, as presented in our Consolidated Income Statements, is the sum of our cloud subscriptions and support revenue, our software licenses revenue, and our software support revenue. - Revenue from cloud subscriptions and support represents fees earned from providing customers with the following: n Software-as-a-Service (SaaS), that is, a right to use software functionality in a cloud-based-infrastructure (hosting) provided by SAP, where the customer does not have the right to terminate the hosting contract and take possession of the software to run it on the customer’s own IT infrastructure or by a third-party hosting provider, or n Platform-as-a-Service (PaaS), that is, access to a cloud-based infrastructure to develop, run, and manage applications, or n Infrastructure-as-a-Service (IaaS), that is, hosting and related application management services for software hosted by SAP, where the customer has the right to take possession of the software, or n Additional premium cloud subscription support beyond the regular support that is embedded in the basic cloud subscription fees, or n Business Network Services, that is, connecting companies in a cloud-based-environment to perform business processes between the connected companies. - Software licenses revenue represents fees earned from the sale or license of software to customers for use on the customer’s premises, in other words, where the customer has the right to take possession of the software for installation on the customer’s premises (on-premise software). Software licenses revenue includes revenue from both the sale of our standard software products and customer-specific on-premise software development agreements. - Software support revenue represents fees earned from providing customers with standardized support services which comprise unspecified future software updates, upgrades, and enhancements as well as technical product support services for on-premise software products. We do not sell separately technical product support or unspecified software upgrades, updates, and enhancements. Additionally, control for these components transfers simultaneously over time. Accordingly, we do not distinguish within software support revenue or within cost of software support the amounts attributable to technical support services and unspecified software upgrades, updates, and enhancements. Services revenue as presented in our Consolidated Income Statements represents fees earned from providing customers with the following: - Professional services, that is, consulting services that primarily relate to the installation and configuration of our cloud subscriptions and on-premise software products - Premium support services, that is, high-end support services tailored to customer requirements - Training services - Messaging services (primarily transmission of electronic text messages from one mobile phone provider to another) - Payment services in connection with our travel and expense management offerings. We account for out-of-pocket expenses invoiced by SAP and reimbursed by customers as cloud subscriptions and support, software support, or services revenue, depending on the nature of the service for which the out-of-pocket expenses were incurred. Timing of Revenue Recognition We do not start recognizing revenue from customer arrangements before evidence of an arrangement exists, the amount of revenue and associated costs can be measured reliably, collection of the related receivable is probable, and the delivery has occurred or the services have been rendered. If, for any of our product or service offerings, we determine at the outset of an arrangement that the amount of revenue cannot be measured reliably, we conclude that the inflow of economic benefits associated with the transaction is not probable, and we defer revenue recognition until the arrangement fee becomes due and payable by the customer. If, at the outset of an arrangement, we determine that collectability is not probable, we conclude that the inflow of economic benefits associated with the transaction is not probable, and we defer revenue recognition until the earlier of when collectability becomes probable or payment is received. If a customer is specifically identified as a bad debtor at a later point in time, we stop recognizing revenue from the customer except to the extent of the fees that have already been collected. In general, we invoice fees for standard software upon contract closure and delivery. Periodic fixed fees for cloud subscription services and software support services are mostly invoiced yearly or quarterly in advance. Fees based on actual transaction volumes for cloud subscriptions and fees charged for non-periodical services are invoiced as the services are delivered. Cloud subscriptions and support revenue is recognized as the services are performed. Where a periodic fixed fee is agreed for the right to continuously access and use a cloud offering for a certain term, the fee is recognized ratably over the term covered by the fixed fee. Fees that are based on actual transaction volumes are recognized as the transactions occur. In general, our cloud subscriptions and support contracts include certain set-up activities. If these set-up activities have stand-alone value, they are accounted for as distinct deliverables, with the respective revenue being classified as service revenue and recognized as the set-up activity is performed. If we conclude that such set-up activities are not distinct deliverables, we do not account for them separately. Revenue from the sale of perpetual licenses of our standard on-premise software products is recognized upon delivery of the software, that is, when the customer has access to the software. Occasionally, we license on-premise software for a specified period of time, revenue from such time-based licenses is also recognized upon delivery of the software. In general, our on-premise software license agreements include neither acceptance-testing provisions nor rights to return the software. If an arrangement allows for customer acceptance-testing of the software, we defer revenue until the earlier of customer acceptance or when the acceptance right lapses. If an arrangement allows for returning the software, we defer recognition of software revenue until the right to return expires. We usually recognize revenue from on-premise software arrangements involving resellers on evidence of sell-through by the reseller to the end customer, because the inflow of the economic benefits associated with the arrangements to us is not probable before sell-through has occurred. Software licenses revenue from customer-specific on-premise software development agreements that qualify for revenue recognition by reference to the stage of completion of the contract activity is recognized using the percentage-of-completion method based on contract costs incurred to date as a percentage of total estimated contract costs required to complete the development work. Under our standardized support services, our performance obligation is to stand ready to provide technical product support and unspecified updates, upgrades, and enhancements on a when-and-if-available basis. Consequently, we recognize support revenue ratably over the term of the support arrangement. We recognize services revenue as the services are rendered. Usually, our professional services contracts and premium support services contracts do not involve significant production, modification, or customization of software, and the related revenue is recognized as the services are provided using the percentage-of-completion method of accounting. For messaging services, we measure the progress of service rendering based on the number of messages successfully processed and delivered except for fixed-price messaging arrangements, for which revenue is recognized ratably over the contractual term of the arrangement. Revenue from our training services is recognized when the customer consumes the respective classroom training. For on-demand training services, whereby our performance obligation is to stand ready and provide the customer with access to the training courses and learning content services, revenue is recognized ratably over the contractual term of the arrangement. Measurement of Revenue Revenue is recognized net of returns and allowances, trade discounts, and volume rebates. Our contributions to resellers that allow our resellers to execute qualified and approved marketing activities are recognized as an offset to revenue, unless we obtain a separate identifiable benefit for the contribution and the fair value of that benefit is reasonably estimable. Multiple-Element Arrangements We combine two or more customer contracts with the same customer and account for the contracts as a single arrangement if the contracts are negotiated as a package or otherwise linked. We account for the different goods and services promised under our customer contracts as separate units of account (distinct deliverables) unless: - The contract involves significant production, modification, or customization of the cloud subscription or on-premise software; and - The services are not available from third-party vendors and are therefore deemed essential to the cloud subscription or on-premise software. Goods and services that do not qualify as distinct deliverables are combined into one unit of account (combined deliverables). The portion of the transaction fee allocated to one distinct deliverable is recognized in revenue separately under the policies applicable to the respective deliverable. For combined deliverables consisting of cloud offerings or on-premise software and other services, the allocated portion of the transaction fee is recognized using the percentage-of-completion method, as outlined above, or over the cloud subscription term, if applicable, depending on which service term is longer. We allocate the total transaction fee of a customer contract to the distinct deliverables under the contract based on their fair values. The allocation is done relative to the distinct deliverables’ individual fair values unless the residual method is applied as outlined below. Fair value is determined by company-specific objective evidence of fair value, which is the price charged consistently when that element is sold separately or, for elements not yet sold separately, the price established by our management if it is probable that the price will not change before the element is sold separately. Where company-specific objective evidence of fair value and third-party evidence of selling price cannot be established due to lacking stand-alone sales or lacking pricing consistency, we determine the fair value of a distinct deliverable by estimating its stand-alone selling price. Company-specific objective evidence of fair value and estimated stand-alone selling prices (ESP) for our major products and services are determined as follows: - We derive the company-specific objective evidence of fair value for our renewable support services from the rates charged to renew the support services annually after an initial period. Such renewal rates generally represent a fixed percentage of the discounted software license fee charged to the customer. The majority of our customers renew their annual support service contracts at these rates. - Company-specific objective evidence of fair value for our service offerings is derived from our consistently priced historic sales. - Company-specific objective evidence of fair value can generally not be established for our cloud subscriptions. ESP for these offerings is determined based on the rates agreed for the individual contract to apply if and when the subscription arrangement renews. We determine ESP by considering multiple factors which include, but are not limited to, the following: n Substantive renewal rates stipulated in the cloud arrangement; and n Gross margin expectations and expected internal costs of the respective cloud business model. - For our on-premise software offerings, company-specific objective evidence of fair value can generally not be established and representative stand-alone selling prices are not discernible from past transactions. We therefore apply the residual method to multiple-element arrangements that include on-premise software. Under this method, the transaction fee is allocated to all undelivered elements in the amount of their respective fair values and the remaining amount of the arrangement fee is allocated to the delivered element. With this policy, we have considered the guidance provided by Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Subtopic 985-605 (Software Revenue Recognition), where applicable, as authorized by IAS 8 (Accounting Policies, Changes in Accounting Estimates and Errors). We also consider FASB ASC 985-605 in our accounting for options that entitle the customer to purchase, in the future, additional on-premise software or services. We allocate revenue to future incremental discounts whenever customers are granted a material right, that is, the right to license additional on-premise software at a higher discount than the one given within the initial software license arrangement, or to purchase or renew services at rates below the fair values established for these services. We also consider whether future purchase options included in arrangements for cloud subscription deliverables constitute a material right. Cost of Cloud and Software Cost of cloud and software includes the costs incurred in producing the goods and providing the services that generate cloud and software revenue. Consequently, this line item primarily includes employee expenses relating to these services, amortization of acquired intangibles, fees for third-party licenses, shipping, ramp-up costs, and depreciation of our property, plant, and equipment (for example, of our data centers in which we host our cloud solutions). Cost of Services Cost of services includes the costs incurred in providing the services that generate service revenue, such as consulting and training activities, messaging, as well as certain application management services for our customers and our partners. Research and Development Research and development includes the costs incurred by activities related to the development of software solutions (new products, updates, and enhancements) including resource and hardware costs for the development systems. Research and development costs are expensed as incurred as not all criteria stipulated by the IFRS have been cumulatively met to allow for capitalization of material development expenses. Sales and Marketing Sales and marketing includes costs incurred for the selling and marketing activities related to our software and cloud solutions as well as our service portfolio. General and Administration General and administration includes costs related to finance and administrative functions, human resources, and general management as long as they are not directly attributable to one of the other operating expense line items. Accounting for Uncertainties in Income Taxes We measure current and deferred tax liabilities and assets for uncertainties in income taxes based on our best estimate of the most likely amount payable to or recoverable from the tax authorities, assuming that the tax authorities will examine the amounts reported to them and have full knowledge of all relevant information. Share-Based Payments Share-based payments cover cash-settled and equity-settled awards issued to our employees. The respective expenses are recognized as employee benefits expenses and classified in our Consolidated Income Statements according to the activities that the employees owning the awards perform. Under certain programs, we grant our employees discounts on purchases of SAP shares. Since those discounts are not dependent on future services to be provided by our employees, the discount is recognized as an expense when the discounts are granted. Where we economically hedge our exposure to cash-settled awards, changes in the fair value of the respective hedging instruments are also recognized as employee benefits expenses in profit or loss. The fair values of hedging instruments are based on market data reflecting current market expectations. For more information about our share-based payments, see Note (27) . Financial Assets Our financial assets comprise cash and cash equivalents (highly liquid investments with original maturities of three months or less), loans and receivables, acquired equity and debt investments, and derivative financial instruments (derivatives) with positive fair values. Financial assets are only classified as financial assets at fair value through profit or loss if they are held for trading, as we do not designate financial assets at fair value through profit or loss. All other financial assets are classified as loans and receivables if we do not designate them as available-for-sale financial assets. Regular-way purchases and sales of financial assets are recorded as at the trade date. Among the other impairment indicators in IAS 39 (Financial Instruments: Recognition and Measurement), for an investment in an equity security, objective evidence of impairment includes a significant (more than 20%) or prolonged (a period of more than nine months) decline in its fair value. Impairment losses on financial assets are recognized in financial income, net. For available-for-sale financial assets, which are non-derivative financial assets that are not assigned to loans and receivables or financial assets at fair value through profit or loss, impairment losses directly reduce an asset’s carrying amount, while impairments on loans and receivables are recorded using allowance accounts. Such allowance accounts are always presented together with the accounts containing the asset’s cost in other financial assets. Account balances are written off against the respective allowance after all collection efforts have been exhausted and the likelihood of recovery is considered remote. Derivatives Derivatives Not Designated as Hedging Instruments Many transactions constitute economic hedges, and therefore contribute effectively to the securing of financial risks but do not qualify for hedge accounting under IAS 39. To hedge currency risks inherent in foreign-currency denominated and recognized monetary assets and liabilities, we do not designate our held-for-trading derivative financial instruments as accounting hedges, because the profits and losses from the underlying transactions are recognized in profit or loss in the same periods as the profits or losses from the derivatives. In addition, we occasionally have contracts that contain foreign currency embedded derivatives that are required to be accounted for separately. Derivatives Designated as Hedging Instruments We use derivatives to hedge foreign currency risk or interest rate risk and designate them as cash flow or fair value hedges if they qualify for hedge accounting under IAS 39. For more information about our hedges, see Note (25) . Cash Flow Hedge In general, we apply cash flow hedge accounting to the foreign currency risk of highly probable forecasted transactions and interest rate risk on variable rate financial liabilities. With regard to foreign currency risk, hedge accounting relates to the spot price and the intrinsic values of the derivatives designated and qualifying as cash flow hedges, while gains and losses on the interest element and on those time values excluded from the hedging relationship as well as the ineffective portion of gains or losses are recognized in profit or loss as they occur. Fair Value Hedge We apply fair value hedge accounting for certain of our fixed rate financial liabilities. Valuation and Testing of Effectiveness The effectiveness of the hedging relationship is tested prospectively and retrospectively. Prospectively, we apply the critical terms match for our foreign currency hedges, as currencies, maturities, and the amounts are identical for the forecasted transactions and the spot element of the forward exchange rate contract or intrinsic value of the currency options, respectively. For interest rate swaps, we also apply the critical terms match, as the notional amounts, currencies, maturities, basis of the variable legs or fixed legs, respectively, reset dates, and the dates of the interest and principal payments are identical for the debt instrument and the corresponding interest rate swaps. Therefore, over the life of the hedging instrument, the changes in the designated components of the hedging instrument will offset the impact of fluctuations of the underlying hedged items. The method of testing effectiveness retrospectively depends on the type of the hedge as described further below: Cash Flow Hedge Retrospectively, effectiveness is tested on a cumulative basis applying the dollar offset method by using the hypothetical derivative method. Under this approach, the change in fair value of a constructed hypothetical derivative with terms reflecting the relevant terms of the hedged item is compared to the change in the fair value of the hedging instrument employing its relevant terms. The hedge is deemed highly effective if the results are within the range 80% to 125%. Fair Value Hedge Retrospectively, effectiveness is tested using statistical methods in the form of a regression analysis, by which the validity and extent of the relationship between the change in value of the hedged items as the independent variable and the fair value change of the derivatives as the dependent variable is determined. The hedge is deemed highly effective if the determination coefficient between the hedged items and the hedging instruments exceeds 0.8 and the slope coefficient lies within a range of –0.8 to –1.25. Trade and Other Receivables Trade receivables are recorded at invoiced amounts less sales allowances and allowances for doubtful accounts. We record these allowances based on a specific review of all significant outstanding invoices. When analyzing the recoverability of our trade receivables, we consider the following factors: - First, we consider the financial solvency of specific customers and record an allowance for specific customer balances when we believe it is probable that we will not collect the amount due according to the contractual terms of the arrangement. - Second, we evaluate homogenous portfolios of trade receivables according to their default risk, primarily based on the age of the receivable and historical loss experience, but also taking into consideration general market factors that might impact our trade receivable portfolio. We record a general bad debt allowance to record impairment losses for a portfolio of trade receivables when we believe that the age of the receivables indicates that it is probable that a loss has occurred and we will not collect some or all of the amounts due. Account balances are written off, that is, charged off against the allowance after all collection efforts have been exhausted and the likelihood of recovery is considered remote. In our Consolidated Income Statements, expenses from recording bad debt allowances for a portfolio of trade receivables as well as bad debt allowances for specific customer balances are classified as other operating income/expense, net. Sales allowances are recorded as an offset to the respective revenue item in our Consolidated Income Statements. Included in trade receivables are unbilled receivables related to fixed-fee and time-and-material consulting arrangements for contract work performed to date. Other Non-Financial Assets Other non-financial assets are recorded at amortized cost. The capitalized contract cost mainly results from the capitalization of direct and incremental cost incurred when obtaining a customer cloud subscription contract. We amortize these assets on a straight-line basis over the period of providing the cloud subscriptions to which the assets relate. Goodwill and Intangible Assets We classify intangible assets according to their nature and use in our operations. Software and database licenses consist primarily of technology for internal use, whereas acquired technology consists primarily of purchased software to be incorporated into our product offerings and in-process research and development (IPRD). Customer relationship and other intangibles consist primarily of customer contracts and acquired trademark licenses. All our purchased intangible assets other than goodwill have finite useful lives. They are initially measured at acquisition cost and subsequently amortized either based on expected consumption of economic benefits or on a straight-line basis over their estimated useful lives ranging from two to 20 years. Amortization for acquired in-process research and development project assets starts when the projects are complete and the developed software is taken to the market. We typically amortize these intangibles over five to seven years. Amortization expenses of intangible assets are classified as cost of cloud and software, cost of services, research and development, sales and marketing, and general and administration, depending on the use of the respective intangible assets. The annual goodwill impairment test is performed at the level of our operating segments since there are no lower levels in SAP at which goodwill is monitored for internal management purposes. The test is performed at the same time for all operating segments. Property, Plant, and Equipment Property, plant, and equipment are carried at acquisition cost plus the fair value of related asset retirement costs if any and if reasonably estimable, less accumulated depreciation. Property, plant, and equipment are depreciated over their expected useful lives, generally using the straight-line method. Useful Lives of Property, Plant, and Equipment Buildings Predominantly 25 to 50 years Leasehold improvements Based on the term of the lease contract Information technology equipment 2 to 6 years Office furniture 4 to 20 years Automobiles 4 to 5 years Impairment of Goodwill and Non-Current Assets Impairment losses, if any, are presented in other operating income/expense, net in profit or loss. Liabilities Financial Liabilities Financial liabilities include trade and other payables, bank loans, issued bonds, private placements, and other financial liabilities that comprise derivative and non-derivative financial liabilities. They are classified as financial liabilities at amortized cost and at fair value through profit or loss. The latter include only those financial liabilities that are held for trading, as we do not designate financial liabilities at fair value through profit or loss. Customer funding liabilities are funds we draw from and make payments on behalf of our customers for customers’ employee expense reimbursements, related credit card payments, and vendor payments. We present these funds in cash and cash equivalents and record our obligation to make these expense reimbursements and payments on behalf of our customers as customer funding liabilities. Expenses and gains/losses on financial liabilities mainly consist of interest expense, which is recognized based on the effective interest method. Provisions Provisions are recorded when: - We have a present obligation (legal or constructive) as a result of a past event; - It is probable that an outflow of resources embodying economic benefits will be required to settle the obligation; and - A reliable estimate can be made of the amount of the obligation. We regularly adjust provisions as further information becomes available or as circumstances change. Non-current provisions are reported at the present value of their expected settlement amounts as at the reporting date. Discount rates are regularly adjusted to current market interest rates. The employee-related provisions include, amongst others, long-term employee benefits. They are secured by pledged reinsurance coverage and are offset against the settlement amount of the secured commitment. A provision for restructuring is recognized when a detailed and formal restructuring plan has been approved and the restructuring has been announced or has commenced. Post-Employment Benefits The discount rates used in measuring our post-employment benefit assets and liabilities are derived from rates available on high-quality corporate bonds and government bonds for which the timing and amounts of payments match the timing and the amounts of our projected pension payments. The assumptions used to calculate pension liabilities and costs are disclosed in Note (18a) . Net interest expense and other expenses related to defined benefit plans are recognized as employee benefits expenses and classified in our Consolidated Income Statements according to the activities that the employees owning the awards perform. Since our domestic defined benefit pension plans primarily consist of an employee-financed post-retirement plan that is fully financed with qualifying insurance policies, current service cost may become a credit as a result of adjusting the defined benefit liability’s carrying amount to the fair value of the qualifying plan assets. Such adjustments are recorded in service cost. Deferred Income Deferred income is recognized as cloud subscriptions and support revenue, software licenses revenue, software support revenue, or services revenue, depending on the reason for the deferral, once the basic applicable revenue recognition criteria have been met. These criteria are met, for example, when the services are performed or when the discounts that relate to a material right granted in a purchase option are applied. (3c) Management Judgments and Sources of Estimation Uncertainty The preparation of the Consolidated Financial Statements requires management to make judgments, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, revenues, and expenses, as well as disclosure of contingent assets and liabilities. We base our judgments, estimates, and assumptions on historical and forecast infor

Business Combinations

Business Combinations	12 Months Ended
	Dec. 31, 2017
Business Combinations
Business Combinations	(4) Business Combinations On September 24, 2017, SAP announced that it had entered into an agreement to acquire U.S.-based Gigya, Inc., a market leader for customer identity and access management solutions. The transaction closed on November 1, 2017, following receipt of regulatory approvals. The majority of the purchase price for our acquisitions was allocated to goodwill and intangible assets. For more information, see Note (15) . There were no significant acquisitions in 2016.

Revenue

Revenue	12 Months Ended
	Dec. 31, 2017
Revenue
Revenue	(5) Revenue For detailed information about our revenue recognition policies, see Note (3) . For revenue information by geographic region, see Note (28) . Revenue from construction contracts (contract revenue) is mainly included in software revenue and services revenue depending on the type of contract. In 2017, revenue of €317 million was recognized for all our construction contracts (2016: €280 million, 2015: €292 million). The status of our construction contracts in progress at the end of the reporting period accounted for under IAS 11 (Construction Contracts) was as follows: Construction Contracts in Progress € millions Aggregate cost recognized (multi-year) Recognized result (+ profit/– loss; multi-year) –104 –174 Gross amounts due to customers Recognized losses stated for 2017 and 2016 predominantly resulted from strategic customer co-innovation projects.

Restructuring

Restructuring	12 Months Ended
	Dec. 31, 2017
Restructuring
Restructuring	(6) Restructuring Restructuring Expenses € millions Employee-related restructuring expenses Onerous contract-related restructuring expenses –5 Restructuring expenses The increase in restructuring expenses was mainly caused by a restructuring program executed in the Digital Business Services (DBS) board area in 2017 which went hand-in-hand with the DBS transformation. The transformation was prompted by changing service requirements, as an increasing amount of software deployments are moving to the cloud. Restructuring provisions primarily include employee benefits that result from severance payments for employee terminations and onerous contract costs. Prior-year restructuring provisions relate to restructuring activities incurred in connection with organizational changes and the integration of employees of our acquisitions in previous years. If not presented separately in our income statement, restructuring expenses would break down by functional area as follows: Restructuring Expenses by Functional Area € millions Cost of cloud and software Cost of services Research and development Sales and marketing General and administration –2 Restructuring expenses

Employee Benefits Expense and N

Employee Benefits Expense and Number of Employees	12 Months Ended
	Dec. 31, 2017
Employee Benefits Expense and Number of Employees
Employee Benefits Expense and Number of Employees	(7) Employee Benefits Expense and Number of Employees Employee Benefits Expense € millions Salaries Social security expense Share-based payment expense Pension expense Employee-related restructuring expense Termination benefits outside of restructuring plans Employee benefits expense Pension expense includes the amounts recorded for our defined benefit and defined contribution plans as described in Note (18a) . Expenses for local state pension plans are included in social security expense. The number of employees in the following table is broken down by function and by the regions EMEA (Europe, Middle East, and Africa), Americas (North America and Latin America), and APJ (Asia Pacific Japan). Number of Employees Full-time equivalents December 31, 2017 December 31, 2016 December 31, 2015 EMEA Americas APJ Total EMEA Americas APJ Total EMEA Americas APJ Total Cloud and software Services Research and development Sales and marketing General and administration Infrastructure SAP Group (December 31) Thereof acquisitions SAP Group (months’ end average) Due to reorganizations within our Digital Business Services in 2017, employees were partially reallocated from cloud and software to services. Information for the current year is therefore not fully comparable to prior years. Allocation of Share-Based Payment Expense The operating cost line items in our income statement include the following share-based payment expenses: Share-Based Payments € millions Cost of cloud and software Cost of services Research and development Sales and marketing General and administration Share-based payments Thereof cash-settled share-based payments Thereof equity-settled share-based payments The increase in share-based payment expenses in 2017 compared to the prior year is mainly due to an increase in SAP’s share price and additional grants in 2017 under Move SAP. For more information about our share-based payments, see Note (27).

Other Non-Operating Income_Expe

Other Non-Operating Income/Expense, Net	12 Months Ended
	Dec. 31, 2017
Other Non-Operating Income/Expense, Net
Other Non-Operating Income/Expense, Net	(8) Other Non-Operating Income/Expense, Net Other Non-Operating Income/Expense, Net € millions Foreign currency exchange gain/loss, net –12 –210 –230 Thereof from financial assets/liabilities at fair value through profit or loss –38 –12 Thereof from loans and receivables –213 Thereof from financial liabilities at amortized cost –317 –174 –2 Miscellaneous income/expense, net –24 –23 –26 Other non-operating income/expense, net –36 –234 –256

Financial Income, Net

Financial Income, Net	12 Months Ended
	Dec. 31, 2017
Financial Income, Net
Financial Income, Net	(9) Financial Income, Net Financial Income, Net € millions Finance income Thereof available-for-sale financial assets (equity) Finance costs –278 –268 –246 Thereof interest expense from financial liabilities at amortized cost –89 –108 –135 Thereof interest expense from derivatives –116 –114 –72 Financial income, net –38 –5 The increase in financial income in 2017 is mainly due to higher gains from the disposal of equity instruments by our Sapphire investment funds.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2017
Income Taxes
Income Taxes	(10) Income Taxes On December 22, 2017, a comprehensive U.S. tax reform, the Tax Cuts and Jobs Act, was enacted. As a result, deferred tax assets and liabilities as at December 31, 2017, were remeasured using the reduced U.S. federal corporate income tax rate of 21% (previously 35%). Besides that, the one-time transition tax for the mandatory income inclusion on accumulated foreign earnings was taken into account. Tax Expense According to Region € millions Current tax expense Germany Foreign Total current tax expense Deferred tax income Germany –584 –38 –74 Foreign –84 –123 –258 Total deferred tax income –668 –161 –332 Total income tax expense Major Components of Tax Expense € millions Current tax expense/income Tax expense for current year Taxes for prior years –22 –11 Total current tax expense Deferred tax expense/income Origination and reversal of temporary differences –891 –403 –428 Unused tax losses, research and development tax credits, and foreign tax credits Total deferred tax income –668 –161 –332 Total income tax expense The increase in current tax expense and deferred tax income mainly results from an intra-group transfer of intellectual property rights to SAP SE. Total deferred tax income includes a benefit of €227 million (2016: expense of €3 million; 2015: expense of €12 million) related to changes in tax laws and tax rates, mainly due to the U.S. tax reform. Total deferred tax income also includes an expense of €120 million (2016: benefit of €8 million; 2015: benefit of €11 million) related to the write-down of previously recognized deferred tax assets which are partly offset by the reversal of a previous write-down of deferred tax assets. Profit Before Tax € millions Germany Foreign Total The following table reconciles the expected income tax expense, computed by applying our combined German tax rate of 26.4% (2016: 26.4%; 2015: 26.4%), to the actual income tax expense. Our 2017 combined German tax rate includes a corporate income tax rate of 15.0% (2016: 15.0%; 2015: 15.0%), plus a solidarity surcharge of 5.5% (2016: 5.5%; 2015: 5.5%) thereon, and trade taxes of 10.6% (2016: 10.6%; 2015: 10.6%). Relationship Between Tax Expense and Profit Before Tax € millions, unless otherwise stated Profit before tax Tax expense at applicable tax rate of 26.4% (2016: 26.4%; 2015: 26.4%) Tax effect of: Foreign tax rates –402 –105 –126 Changes in tax laws and tax rates –212 Non-deductible expenses Tax exempt income –95 –106 –103 Withholding taxes Research and development and foreign tax credits –26 –36 –31 Prior-year taxes –39 –43 –55 Reassessment of deferred tax assets, research and development tax credits, and foreign tax credits Other –1 –36 Total income tax expense Effective tax rate (in %) Recognized Deferred Tax Assets and Liabilities € millions Deferred tax assets Intangible assets Property, plant, and equipment Other financial assets Trade and other receivables Pension provisions Recognized Deferred Tax Assets and Liabilities € millions Share-based payments Other provisions and obligations Deferred income Carryforwards of unused tax losses Research and development and foreign tax credits Other Total deferred tax assets Deferred tax liabilities Intangible assets Property, plant, and equipment Other financial assets Trade and other receivables Pension provisions Share-based payments Other provisions and obligations Deferred income Other Total deferred tax liabilities Total deferred tax assets, net The increase in deferred tax assets for intangible assets mainly results from an intra-group transfer of intellectual property rights to SAP SE. The decrease in deferred tax liabilities for intangible assets mainly results from the remeasurement due to the U.S. tax reform. Items Not Resulting in a Deferred Tax Asset € millions Unused tax losses Not expiring Expiring in the following year Expiring after the following year Total unused tax losses Deductible temporary differences Unused research and development and foreign tax credits Not expiring Expiring in the following year Expiring after the following year Total unused tax credits €263 million (2016: €309 million; 2015: €429 million) of the unused tax losses relate to U.S. state tax loss carryforwards. In 2017, subsidiaries that suffered a tax loss in either the current or the preceding period recognized deferred tax assets in excess of deferred tax liabilities amounting to €79 million (2016: €189 million; 2015: €129 million), because it is probable that sufficient future taxable profit will be available to allow the benefit of the deferred tax assets to be utilized. We have not recognized a deferred tax liability on approximately €13.21 billion (2016: €10.81 billion) for undistributed profits of our subsidiaries, because we are in a position to control the timing of the reversal of the temporary difference and it is probable that such differences will not reverse in the foreseeable future. Total Income Taxes € millions Income taxes recorded in profit Income taxes recorded in share premium –4 –5 –14 Income taxes recorded in other comprehensive income that will not be reclassified to profit and loss Remeasurements on defined benefit pension plans –2 –2 Income taxes recorded in other comprehensive income that will be reclassified to profit and loss Available-for-sale financial assets –1 –1 Cash flow hedges –4 Exchange differences –16 Total We are subject to ongoing tax audits by domestic and foreign tax authorities. Currently, we are in dispute mainly with the German and only a few foreign tax authorities. The German dispute is in respect of intercompany financing matters and certain secured capital investments, while the few foreign disputes are in respect of intercompany financing matters and the deductibility of intercompany royalty payments and intercompany services. In all cases, we expect that a favorable outcome can only be achieved through litigation. For all of these matters, we have not recorded a provision as we believe that the tax authorities’ claims have no merit and that no adjustment is warranted. If, contrary to our view, the tax authorities were to prevail in their arguments before the court, we would expect to have an additional tax expense (including related interest expenses and penalties) of approximately €1,884 million (2016: €1,749 million) in total.

Earnings per Share

Earnings per Share	12 Months Ended
	Dec. 31, 2017
Earnings per Share
Earnings per Share	(11) Earnings per Share Earnings per Share € millions, unless otherwise stated Profit attributable to equity holders of SAP SE Issued ordinary shares 1) Effect of treasury shares 1) –31 –30 –32 Weighted average shares outstanding, basic 1) Dilutive effect of share-based payments 1) Weighted average shares outstanding, diluted 1) Earnings per share, basic, attributable to equity holders of SAP SE (in €) Earnings per share, diluted, attributable to equity holders of SAP SE (in €) 1) Number of shares in millions

Other Financial Assets

Other Financial Assets	12 Months Ended
	Dec. 31, 2017
Other Financial Assets
Other Financial Assets	(12) Other Financial Assets Other Financial Assets € millions Current Non-Current Total Current Non-Current Total Loans and other financial receivables Debt investments Equity investments Available-for-sale financial assets Derivatives Investments in associates Total Loans and Other Financial Receivables Loans and other financial receivables mainly consist of time deposits, investments in pension assets for which the corresponding liability is included in employee-related obligations (see Note (17c) ), other receivables, and loans to employees and third parties. The major part of our loans and other financial receivables is concentrated in Germany. As at December 31, 2017, there were no loans and other financial receivables past due but not impaired. We have no indications of impairments of loans and other financial receivables that are not past due and not impaired as at the reporting date. For general information about financial risk and the nature of risk, see Note (24) . Available-for-Sale Financial Assets Our available-for-sale financial assets consist of debt investments in bonds of mainly financial and non-financial corporations and municipalities, and equity investments in listed and unlisted securities, mainly held in the United States. For more information about fair value measurement with regard to our equity investments, see Note (26) . Derivatives Detailed information about our derivative financial instruments is presented in Note (25) .

Trade and Other Receivables

Trade and Other Receivables	12 Months Ended
	Dec. 31, 2017
Trade and Other Receivables
Trade and Other Receivables	(13) Trade and Other Receivables Trade and Other Receivables € millions Current Non-Current Total Current Non-Current Total Trade receivables, net Other receivables Total Carrying Amounts of Trade Receivables € millions Gross carrying amount Sales allowances charged to revenue –163 –200 Allowance for doubtful accounts charged to expense –74 –89 Carrying amount trade receivables, net The changes in the allowances for doubtful accounts charged to expense were immaterial in all periods presented. Aging of Trade Receivables € millions Not past due and not individually impaired Past due but not individually impaired Past due 1 to 30 days Past due 31 to 120 days Past due 121 to 365 days Past due over 365 days Total past due but not individually impaired Individually impaired, net of allowances Carrying amount of trade receivables, net For more information about financial risk and how we manage it, see Notes (24) and (25) .

Other Non-Financial Assets

Other Non-Financial Assets	12 Months Ended
	Dec. 31, 2017
Other Non-Financial Assets
Other Non-Financial Assets	(14) Other Non-Financial Assets Other Non-Financial Assets € millions Current Non-Current Total Current Non-Current Total Prepaid expenses Other tax assets Capitalized contract cost Miscellaneous other assets Total Prepaid expenses primarily consist of prepayments for operating leases, support services, and software royalties.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2017
Goodwill and Intangible Assets
Goodwill and Intangible Assets	(15) Goodwill and Intangible Assets Goodwill and Intangible Assets € millions Goodwill Software and Acquired Customer Total Historical cost January 1, 2016 Foreign currency exchange differences Additions from business combinations Other additions Retirements/disposals –17 –1 –92 –110 December 31, 2016 Foreign currency exchange differences –2,249 –22 –278 –523 –3,072 Additions from business combinations Other additions Retirements/disposals –53 –688 –62 –803 December 31, 2017 Accumulated amortization January 1, 2016 Foreign currency exchange differences Additions amortization Retirements/disposals –16 –1 –92 –109 December 31, 2016 Foreign currency exchange differences –4 –16 –208 –219 –447 Additions amortization Retirements/disposals –51 –688 –58 –797 December 31, 2017 Carrying amount December 31, 2016 December 31, 2017 Other additions to software and database licenses in 2017 and 2016 were individually acquired from third parties and include cross-license agreements and patents. Significant Intangible Assets € millions, unless otherwise stated Carrying Amount Remaining Useful (in years) Sybase – Customer relationships 4 to 6 SuccessFactors – Customer relationships Ariba – Customer relationships 1 to 10 hybris – Customer relationships Concur – Acquired technologies Concur – Customer relationships 13 to 17 Total significant intangible assets Goodwill Impairment Testing SAP had two operating segments at the end of 2017. For more information about our segments, see Note (28) . The carrying amount of goodwill has been allocated for impairment testing purposes to those operating segments expected to benefit from goodwill. Goodwill by Operating Segment € millions Applications, SAP Business Other Total December 31, 2016 December 31, 2017 The key assumptions on which management based its cash flow projections for the period covered by the underlying business plans are as follows: Key Assumption Basis for Determining Values Assigned to Key Assumption Budgeted revenue growth Revenue growth rate achieved in the current fiscal year, adjusted for an expected increase in SAP’s addressable cloud and database markets; expected growth in the established software applications and analytics markets. Values assigned reflect our past experience and our expectations regarding an increase in the addressable markets. Budgeted operating margin Operating margin budgeted for a given budget period equals the operating margin achieved in the current fiscal year, increased by expected efficiency gains. Values assigned reflect past experience, except for efficiency gains. Pre-tax discount rates Our estimated cash flow projections are discounted to present value using pre-tax discount rates. Pre-tax discount rates are based on the weighted average cost of capital (WACC) approach. Terminal growth rate Our estimated cash flow projections for periods beyond the business plan were extrapolated using segment-specific terminal growth rates. These growth rates do not exceed the long-term average growth rates for the markets in which our segments operate. Key Assumptions and Detailed Planning Period Percent, unless Applications, Technology SAP Business Budgeted revenue growth (average of the budgeted period) Pre-tax discount rate Terminal growth rate Detailed planning period (in years) Applications, Technology & Services The recoverable amount of the segment has been determined based on a value-in-use calculation. The calculation uses cash flow projections based on actual operating results and a group-wide business plan approved by management. We believe that no reasonably possible change in any of the above key assumptions would cause the carrying amount of our Applications, Technology & Services segment to exceed the recoverable amount. SAP Business Network The recoverable amount of the segment has been determined based on fair value less costs of disposal calculation. The fair value measurement was categorized as a level 3 fair value based on the inputs used in the valuation technique. The cash flow projections are based on actual operating results and specific estimates covering a detailed planning period and the terminal growth rate thereafter. The projected results were determined based on management’s estimates and are consistent with the assumptions a market participant would make. The segment operates in a relatively immature area with significant growth rates projected for the near future. We therefore have a longer and more detailed planning period than one would apply in a more mature segment. We are using a target operating margin of 33% (2016: 34%) for the segment at the end of the budgeted period as a key assumption, which is within the range of expectations of market participants (for example, industry analysts). The recoverable amount exceeds the carrying amount by €8,143 million (2016: €6,404 million). The following table shows amounts by which the key assumptions would need to change individually for the recoverable amount to be equal to the carrying amount: Sensitivity to Change in Assumptions SAP Business Network Budgeted revenue growth (change in percentage points) –8.6 –6.9 Pre-tax discount rate (change in percentage points) Target operating margin at the end of the budgeted period (change in percentage points) –17 –15

Property, Plant, and Equipment

Property, Plant, and Equipment	12 Months Ended
	Dec. 31, 2017
Property, Plant, and Equipment
Property, Plant, and Equipment	(16) Property, Plant, and Equipment Property, Plant, and Equipment € millions Land and Other Property, Advance Total Net Value December 31, 2016 December 31, 2017 Total additions (other than from business combinations) amounted to €1,196 million (2016: €933 million) and relate primarily to the replacement and purchase of IT infrastructure (data centers, and so on).

Trade and Other Payables, Finan

Trade and Other Payables, Financial Liabilities, and Other Non-Financial Liabilities	12 Months Ended
	Dec. 31, 2017
Trade and Other Payables, Financial Liabilities, and Other Non-Financial Liabilities
Trade and Other Payables, Financial Liabilities, and Other Non-Financial Liabilities	(17) Trade and Other Payables, Financial Liabilities, and Other Non-Financial Liabilities (17a) Trade and Other Payables Trade and Other Payables € millions Current Non-Current Total Current Non-Current Total Trade payables Advance payments received Miscellaneous other liabilities Trade and other payables Miscellaneous other liabilities mainly include deferral amounts for free rent periods and liabilities related to government grants. (17b) Financial Liabilities Financial Liabilities € millions Nominal Volume Carrying Amount Nominal Volume Carrying Amount Current Non- Current Non- Total Current Non- Current Non- Total Bonds Private placement transactions Bank loans Financial debt Derivatives NA NA NA NA Other financial liabilities NA NA NA NA –12 Financial liabilities Financial liabilities are unsecured, except for the retention of title and similar rights customary in our industry. Effective interest rates on our financial debt (including the effects from interest rate swaps) were 1.29% in 2017, 1.25% in 2016, and 1.30% in 2015. For an analysis of the contractual cash flows of our financial liabilities based on maturity, see Note (24) . For information about the risk associated with our financial liabilities, see Note (25) . For information about fair values, see Note (26) . Bonds Maturity Issue Price Coupon Rate Effective Nominal Volume (in respective Carrying (in € millions) Carrying (in € millions) Eurobond 2 – 2010 3.50% (fix) €500 Eurobond 6 – 2012 2.125% (fix) €750 Eurobond 7 – 2014 0.000% (var.) €750 Eurobond 8 – 2014 1.125% (fix) €1,000 Eurobond 9 – 2014 1.75% (fix) €1,000 Eurobond 10 – 2015 0.000% (var.) €500 Eurobond 11 – 2015 0.000% (var.) €650 Eurobond 12 – 2015 1.00% (fix) €600 Eurobond 13 – 2016 0.000% (var.) €400 Eurobonds All of our Eurobonds are listed for trading on the Luxembourg Stock Exchange. Private Placement Transactions Maturity Coupon Rate Effective Interest Nominal Volume (in respective Carrying (in € millions) Carrying Amount (in € millions) U.S. private placements Tranche 2 – 2010 2.95% (fix) US$200 Tranche 4 – 2011 3.43% (fix) US$150 Tranche 5 – 2012 2.13% (fix) US$242.5 Tranche 6 – 2012 2.82% (fix) US$290 Tranche 7 – 2012 3.18% (fix) US$444.5 Tranche 8 – 2012 3.33% (fix) US$323 Tranche 9 – 2012 3.53% (fix) US$100 Private placements The U.S. private placement notes were issued by one of our subsidiaries that has the U.S. dollar as its functional currency. (17c) Other Non-Financial Liabilities Other Non-Financial Liabilities € millions Current Non-Current Total Current Non-Current Total Share-based payment liabilities Other employee-related liabilities Other taxes Other non-financial liabilities For more information about our share-based payments, see Note (27) . Other employee-related liabilities mainly relate to vacation obligations, bonus and sales commission obligations, as well as employee-related social security obligations. Other taxes mainly comprise payroll tax liabilities and value-added tax liabilities.

Provisions

Provisions	12 Months Ended
	Dec. 31, 2017
Provisions
Provisions	(18) Provisions Provisions € millions Current Non- Total Current Non- Total Pension plans and similar obligations (see Note (18a)) Other provisions (see Note (18b)) Total (18a) Pension Plans and Similar Obligations Defined Benefit Plans The measurement dates for our domestic and foreign benefit Present Value of the Defined Benefit Obligations (DBO) and the Fair Value of the Plan Assets € millions Domestic Plans Foreign Plans Other Post- Total Present value of the DBO Thereof fully or partially funded plans Thereof unfunded plans Fair value of the plan assets Net defined benefit liability (asset) Amounts recognized in the Consolidated Statement of Financial Position: Non-current other financial assets Non-current provisions –9 –11 –64 –79 –63 –50 –136 –140 €794 million (2016: €789 million) of the present value of the DBO of our domestic plans relate to plans that provide for lump-sum payments not based on final salary, and €329 million (2016: €316 million) of the present value of the defined benefit obligations of our foreign plans relate to plans that provide for annuity payments not based on final salary. The following weighted average assumptions were used for the actuarial valuation of our domestic and foreign pension liabilities as well as other post-employment benefit obligations as at the respective measurement date: Actuarial Assumptions Percent Domestic Plans Foreign Plans Other Post-Employment Plans Discount rate Future salary increases Future pension increases Employee turnover Inflation The sensitivity analysis table shows how the present value of all defined benefit obligations would have been influenced by reasonably possible changes to above actuarial assumptions. The sensitivity analysis table presented below considers change in discount rate assumption, holding all other actuarial assumptions constant. A reasonably possible change in all other actuarial assumptions would not materially influence the present value of all defined benefit obligations. Sensitivity Analysis € millions Domestic Plans Foreign Plans Other Post-Employment Total Present value of all defined benefit obligations if: Discount rate was 50 basis points higher Discount rate was 50 basis points lower Total Expense of Defined Benefit Pension Plans € millions Domestic Plans Foreign Plans Other Post-Employment Total Current service cost Interest expense Interest income –18 –20 –17 –2 –2 –3 –2 –1 –2 –22 –23 –22 Past service cost Total expense Actual return on plan assets –17 –76 –74 Our investment strategy on domestic benefit plans is to invest all contributions in stable insurance policies. Our investment strategies for foreign benefit plans vary according to the conditions in the country in which the respective benefit plans are situated. Generally, a long-term investment horizon has been adopted for all major foreign benefit plans. Although our policy is to invest in a risk-diversified portfolio consisting of a mix of assets, both the defined benefit obligation and plan assets can fluctuate over time, which exposes the Group to actuarial and market (investment) risks. Depending on the statutory requirements in each country, it might be necessary to reduce any underfunding by addition of liquid assets. Plan Asset Allocation € millions Quoted in an Not Quoted in an Quoted in an Not Quoted in an Asset category Equity investments Corporate bonds Government bonds Real estate Insurance policies Cash and cash equivalents Others Total Our expected contribution in 2018 to our domestic and foreign defined benefit pension plans is immaterial. The weighted duration of our defined benefit plans amounted to 13 years as at December 31, 2017, and 14 years as at December 31, 2016. Total future benefit payments from our defined benefit plans as at December 31, 2017, are expected to be €1,670 million (2016: €1,583 million). Of this amount, 80% has maturities of over five years, and 68% relates to domestic plans. Defined Contribution Plans/State Plans We also maintain domestic and foreign defined contribution plans. Amounts contributed by us under such plans are based on a percentage of the employees’ salaries or on the amount of contributions made by employees. Furthermore, in Germany and some other countries, we make contributions to public pension plans that are operated by national or local government or a similar institution. Total Expense of Defined Contribution Plans and State Plans € millions Defined contribution plans State plans Total expense (18b) Other Provisions Other Provisions € millions 1/1/ 2017 Addition Accretion Utilization Release Currency 12/31/ 2017 Employee-related provisions –42 –1 –3 Customer-related provisions –77 –5 –5 Restructuring provisions –163 Miscellaneous other provisions –2 –2 Total other provisions –284 –6 –10 Employee-related provisions primarily comprise obligations for time credits, severance payments, jubilee expenses, and semiretirement. The increase in the employee-related provisions mainly results from restructuring-related termination benefits which were transformed into time credits. While most of these employee-related provisions could be claimed within the next 12 months, we do not expect the related cash outflows within this time period. Customer-related provisions mainly include expected contract losses. The associated cash outflows are substantially short-term in nature. Furthermore, obligations resulting from customer-related litigation and claims are included. The related cash outflows are uncertain. For more information about our restructuring plans, see Note (6). Restructuring provisions comprise contract termination costs, including those relating to the termination of lease contracts. The cash outflows associated with employee-related restructuring costs are substantially short-term in nature. Utilization of the portion of the facility-related restructuring provisions depends on the remaining term of the associated lease. Miscellaneous other provisions comprise intellectual property-related provisions which relate to litigation matters further described in Note (23), as well as facility-related onerous contract provisions and renovation and restoration obligations. The timing of the associated cash outflows is dependent on the remaining term of the underlying contract.

Deferred Income

Deferred Income	12 Months Ended
	Dec. 31, 2017
Deferred Income
Deferred Income	(19) Deferred Income Deferred income consists mainly of prepayments made by our customers for cloud subscriptions and support; software support and services; fees from multiple-element arrangements allocated to undelivered elements; and amounts recorded in purchase accounting at fair value for obligations to perform under acquired customer contracts in connection with acquisitions.

Total Equity

Total Equity	12 Months Ended
	Dec. 31, 2017
Total Equity
Total Equity	(20) Total Equity Issued Capital SAP SE has issued no-par value bearer shares with a calculated nominal value of €1 per share. All of the shares issued are fully paid. Number of Shares millions Issued Treasury January 1, 2015 –33 Reissuance of treasury shares under share-based payments December 31, 2015 –31 Reissuance of treasury shares under share-based payments December 31, 2016 –30 Purchase of treasury shares –5 Reissuance of treasury shares under share-based payments December 31, 2017 –35 Authorized Shares The Articles of Incorporation authorize the Executive Board to increase the issued capital as follows: - By up to a total amount of €250 million by issuing new no-par value bearer shares against contributions in cash until May 19, 2020 (Authorized Capital I). The issuance is subject to the statutory subscription rights of existing shareholders. - By up to a total amount of €250 million by issuing new no-par value bearer shares against contributions in cash or in kind until May 19, 2020 (Authorized Capital II). Subject to the consent of the Supervisory Board, the Executive Board is authorized to exclude the shareholders’ statutory subscription rights in certain cases. Contingent Shares SAP SE’s share capital is subject to a contingent capital increase which may be effected only to the extent that the holders or creditors of convertible bonds or stock options issued or guaranteed by SAP SE or any of its directly or indirectly controlled subsidiaries under certain share-based payments exercise their conversion or subscription rights, and no other methods for servicing these rights are used. As at December 31, 2017, €100 million, representing 100 million shares, was still available for issuance (2016: €100 million). Other Components of Equity € millions Exchange Available-for- Cash Flow Total January 1, 2015 –8 Other comprehensive income for items that will be reclassified to profit or loss, net of tax December 31, 2015 Other comprehensive income for items that will be reclassified to profit or loss, net of tax –43 –11 December 31, 2016 –8 Other comprehensive income for items that will be reclassified to profit or loss, net of tax –2,732 –135 –2,838 December 31, 2017 Treasury Shares By resolution of SAP SE’s General Meeting of Shareholders held on June 4, 2013, the authorization granted by the General Meeting of Shareholders on June 8, 2010, regarding the acquisition of treasury shares was revoked to the extent it had not been exercised at that time, and replaced by a new authorization of the Executive Board of SAP SE to acquire, on or before June 3, 2018, shares of SAP SE representing a pro rata amount of capital stock of up to €120 million in aggregate, provided that the shares purchased under the authorization, together with any other shares in the Company previously acquired and held by, or attributable to, SAP SE do not account for more than 10% of SAP SE’s issued share capital. Based on this authorization, we bought back five million of our shares in the total amount of €500 million in 2017. Although treasury shares are legally considered outstanding, there are no dividend or voting rights associated with shares held in treasury. We may redeem or resell shares held in treasury, or we may use treasury shares for the purpose of servicing option or conversion rights under the Company’s share-based payment plans. Also, we may use shares held in treasury as consideration in connection with mergers with, or acquisitions of, other companies. Dividends The total dividend available for distribution to SAP SE shareholders is based on the profits of SAP SE as reported in its statutory financial statements prepared under the accounting rules in the German Commercial Code ( Handelsgesetzbuch) . For the year ended December 31, 2017, the Executive Board intends to propose that a dividend of €1.40 per share (that is, an estimated total dividend of €1,671 million), be paid from the profits of SAP SE. Dividends per share for 2016 and 2015 were €1.25 and €1.15 respectively and were paid in the succeeding year.

Additional Capital Disclosures

Additional Capital Disclosures	12 Months Ended
	Dec. 31, 2017
Additional Capital Disclosures
Additional Capital Disclosures	(21) Additional Capital Disclosures Capital Structure Management The primary objective of our capital structure management is to maintain a strong financial profile for investor, creditor, and customer confidence, and to support the growth of our business. We seek to maintain a capital structure that will allow us to cover our funding requirements through the capital markets at reasonable conditions, and in so doing, ensure a high level of independence, confidence, and financial flexibility. SAP SE’s long-term credit rating is “A2” by Moody’s with stable outlook, and “A” by Standard & Poor’s with positive outlook. Capital Structure 12/31/2017 12/31/2016 ∆ in % € millions % of € millions % of Equity –3 Current liabilities Non-current liabilities –18 Liabilities –5 Total equity and liabilities –4 In 2017, we repaid €1,000 million in Eurobonds and US$442.5 million in U.S. private placements at maturity. Thus, the ratio of total financial debt to total equity and liabilities decreased by three percentage points to 15% at the end of 2017 (18% as at December 31, 2016). Total financial debt consists of current and non-current bank loans, bonds, and private placements. The changes in our financial debts are reconciled to the cash flows from liabilities arising from financing activities below. For more information about our financial debt, see Note (17) . Reconciliation of Liabilities Arising from Financing Activities € millions 12/31/2016 Cash Flows Business Foreign Fair Value Other 12/31/2017 Current financial debt –1,435 –1,290 –1,299 Non-current financial debt –6,390 –8 –4,965 Financial debt (nominal volume) –7,826 –1 –6,264 Basis adjustment –86 –7 –62 Transaction costs –7 Financial debt (carrying amount) –7,880 –7 –6,301 Accrued interest –45 –34 Assets held to hedge financial debt –24 Total liabilities from financing activities –7,878 –6,311 Reconciliation of Liabilities Arising from Financing Activities € millions 12/31/2015 Cash Flows Business Foreign Fair Value Other 12/31/2016 Current financial debt –567 –6 –1,413 –1,435 Non-current financial debt –8,607 –2 –46 –6,390 Financial debt (nominal volume) –9,175 –8 –42 –7,826 Basis adjustment –64 –27 –86 Transaction costs –11 Financial debt (carrying amount) –9,195 –8 –37 –27 –11 –7,880 Accrued interest –45 –1 –45 Assets held to hedge financial debt –43 –3 –6 Total liabilities from financing activities –9,141 –8 –40 –33 –12 –7,878 While we continuously monitor the ratios presented in and below the capital structure table above, we actively manage our liquidity and structure of our financial indebtedness based on the ratios group liquidity and net liquidity. Group Liquidity € millions ∆ Cash and cash equivalents Current investments –196 Group liquidity Current financial debt –1,299 –1,435 Net liquidity 1 Non-current financial debt –4,965 –6,390 Net liquidity 2 –1,479 –3,153 Distribution Policy Our general intention is to remain in a position to return liquidity to our shareholders by distributing annual dividends totaling more than 40% (2016: 35%) of our profit after tax and by potentially repurchasing treasury shares in future. In 2017, we distributed €1,499 million (€1.25 per share) in dividends for 2016 compared to €1,378 million paid in 2016 for 2015 and €1,316 million paid in 2015 for 2014. Aside from the distributed dividend, in 2017, we also returned €500 million to our shareholders by repurchasing treasury shares. As a result of our equity-settled share-based payments transactions (as described in Note (27) ), we have commitments to grant SAP shares to employees. We intend to meet these commitments by reissuing treasury shares or to fulfill these obligations through an agent who administers the equity-settled programs and therefor purchases shares on the open market.

Other Financial Commitments

Other Financial Commitments	12 Months Ended
	Dec. 31, 2017
Other Financial Commitments
Other Financial Commitments	(22) Other Financial Commitments Other Financial Commitments € millions Operating leases Contractual obligations for acquisition of property, plant, and equipment and intangible assets Other purchase obligations Purchase obligations Investments in venture capital funds Total Our operating leases relate primarily to the lease of office space, hardware, and vehicles, with remaining non-cancelable lease terms between less than one year and 31 years. On a limited scale, the operating lease contracts include escalation clauses (based, for example, on the consumer price index) and renewal options. The contractual obligations for acquisition of property, plant, and equipment and intangible assets relate primarily to the construction of new and existing facilities and to the purchase of hardware, software, patents, office equipment, and vehicles. The remaining obligations relate mainly to marketing, consulting, maintenance, license agreements, cloud services and other third-party agreements. Historically, the majority of such purchase obligations have been realized. SAP invests and holds interests in other entities that manage investments in venture capital funds. On December 31, 2017, total commitments to make such investments amounted to €342 million (2016: €308 million), of which €161 million had been drawn (2016: €141 million). By investing in such venture capital funds, we are exposed to the risks inherent in the business areas in which the entities operate. Our maximum exposure to loss is the amount invested plus unavoidable future capital contributions. Maturities of Other Financial Commitments € millions December 31, 2017 Operating Leases Purchase Obligations Investments in Venture Capital Due 2018 Due 2019 to 2022 Due thereafter Total Our rental and operating lease expenses were €532 million, €458 million, and €386 million for the years 2017, 2016, and 2015, respectively.

Litigation, Claims, and Legal C

Litigation, Claims, and Legal Contingencies	12 Months Ended
	Dec. 31, 2017
Litigation, Claims, and Legal Contingencies
Litigation, Claims, and Legal Contingencies	(23) Litigation, Claims, and Legal Contingencies We are subject to a variety of claims and lawsuits that arise from time to time in the ordinary course of our business, including proceedings and claims that relate to companies we have acquired, claims that relate to customers demanding indemnification for proceedings initiated against them based on their use of SAP software, and claims that relate to customers being dissatisfied with the products and services that we have delivered to them. We will continue to vigorously defend against all claims and lawsuits against us. We currently believe that resolving the claims and lawsuits pending as at December 31, 2017, will neither individually nor in the aggregate have a material adverse effect on our business, financial position, profit, or cash flows. The provisions recorded for these claims and lawsuits as at December 31, 2017, are neither individually nor in the aggregate material to SAP. However, the outcome of litigation and claims is intrinsically subject to considerable uncertainty. Management’s view of these matters may also change in the future. Actual outcomes of litigation and claims may differ from the assessments made by management in prior periods, which could result in a material impact on our business, financial position, profit, cash flows, or reputation. Most of the lawsuits and claims are of a very individual nature and claims are either not quantified by the claimants or the claim amounts quantified are, based on historical evidence, not expected to be a good proxy for the expenditure that would be required to settle the case concerned. The specifics of the jurisdictions where most of the claims are located further impair the predictability of the outcome of the cases. Therefore, it is not practicable to reliably estimate the financial effect that these lawsuits and claims would have if SAP were to incur expenditure for these cases. Among the claims and lawsuits are the following classes: Intellectual Property-Related Litigation and Claims Intellectual property-related litigation and claims are cases in which third parties have threatened or initiated litigation claiming that SAP violates one or more intellectual property rights that they possess. Such intellectual property rights may include patents, copyrights, and other similar rights. The carrying amount of the provisions recognized for intellectual property-related litigation and claims and the change in the carrying amount in the reporting period are disclosed in Note (18b) . The expected timing of any resulting outflows of economic benefits from these lawsuits and claims is uncertain and not estimable, as it depends generally on the duration of the legal proceedings and settlement negotiations required to resolve them. Uncertainties about the amounts result primarily from the unpredictability of the outcomes of legal disputes in several jurisdictions. For more information, see Note (3c) . Contingent liabilities exist from intellectual property-related litigation and claims for which no provision has been recognized. Generally, it is not practicable to estimate the financial impact of these contingent liabilities due to the uncertainties around the litigation and claims, as outlined above. The total amounts claimed by plaintiffs in those intellectual property-related lawsuits or claims in which a claim has been quantified were not material to us as at December 31, 2017 and 2016. Based on our past experience, most of the intellectual property-related litigation and claims tend to be either dismissed in court or settled out of court for amounts significantly below the originally claimed amounts and not material to our consolidated financial statements. Individual cases of intellectual property-related litigation and claims include the following: In February 2010, United States-based TecSec, Inc. (TecSec) instituted legal proceedings in the United States against SAP (including its subsidiary Sybase) and many other defendants. TecSec alleged that SAP’s and Sybase’s products infringe one or more of the claims in five patents held by TecSec. In its complaint, TecSec seeks unspecified monetary damages and permanent injunctive relief. The lawsuit is proceeding but only with respect to one defendant. The trial for SAP (including its subsidiary Sybase) has not yet been scheduled – the lawsuit for SAP (including its subsidiary Sybase) remains stayed. In 2008, Wellogix, Inc. asserted trade secret misappropriation claims against SAP in U.S. federal court. Those claims were dismissed based on improper venue. In April 2010, SAP instituted legal proceedings (a declaratory judgment action) in the United States against Wellogix, Inc. and Wellogix Technology Licensing, LLC. The lawsuit sought a declaratory judgment that six patents owned by Wellogix were invalid or not infringed by SAP. The legal proceedings were stayed pending the outcome of six reexaminations filed by SAP with the United States Patent and Trademark Office (USPTO). All six reexaminations were decided in SAP’s favor, the decisions were upheld on appeal, and the case has been dismissed. Wellogix re-asserted trade secret misappropriation claims against SAP. The court granted SAP’s motion to dismiss based on improper venue for litigating the trade secret claims in the U.S. and Wellogix appealed that decision. The appeal was decided in SAP’s favor and the claim was dismissed. In February 2015, SAP filed a declaratory judgment action in Frankfurt/Main, Germany, asking the German court to rule that SAP did not misappropriate any Wellogix trade secrets. That court likewise ruled in SAP’s favor and Wellogix has appealed that decision. The appeal is expected to conclude in 2018. Customer-Related Litigation and Claims Customer-related litigation and claims include cases in which we indemnify our customers against liabilities arising from a claim that our products infringe a third party’s patent, copyright, trade secret, or other proprietary rights. Occasionally, consulting or software implementation projects result in disputes with customers. Where customers are dissatisfied with the products and services that we have delivered to them in routine consulting contracts or development arrangements, we may grant functions or performance guarantees. The carrying amount of the provisions recorded for customer-related litigation and claims and the development of the carrying amount in the reporting period are disclosed in Note (18b) . The expected timing or amounts of any resulting outflows of economic benefits from these lawsuits and claims is uncertain and not estimable, as they generally depend on the duration of the legal proceedings and settlement negotiations required to resolve the litigation and claims and the unpredictability of the outcomes of legal disputes in several jurisdictions. For more information, see Note (3c) . Contingent liabilities exist from customer-related litigation and claims for which no provision has been recognized. Generally, it is not practicable to estimate the financial impact of these contingent liabilities due to the uncertainties around these lawsuits and claims outlined above. Tax-Related Litigation and Claims We are subject to ongoing audits by domestic and foreign tax authorities. In respect of non-income taxes, we, like many other companies operating in Brazil, are involved in various proceedings with Brazilian tax authorities regarding assessments and litigation matters on intercompany royalty payments and intercompany services. The total potential amount in dispute related to these matters for all applicable years is approximately €102 million (2016: €106 million). We have not recorded a provision for these matters, as we believe that we will prevail. For information about income tax-related litigation, see Note (10) . Legal Contingencies SAP received communications alleging conduct that may violate anti-bribery laws (including the U.S. Foreign Corrupt Practices Act (FCPA)). The Legal Compliance and Integrity Office of SAP is conducting investigations with the assistance of an external law firm and voluntarily advised local authorities as well as the U.S. Securities and Exchange Commission (U.S. SEC) and the U.S. Department of Justice (U.S. DOJ). The investigations and dialogue with the local authorities and the U.S. SEC and U.S. DOJ are ongoing. SAP is cooperating with both the external law firm engaged for the investigation and the authorities. The alleged conduct may result in monetary penalties or other sanctions under the FCPA and/or other anti-bribery laws. In addition, SAP’s ability to conduct business in certain jurisdictions could be negatively impacted. Given the early stage of the comprehensive and exhaustive investigations and the corresponding remediation activities, and considering the complexity of individual factors and the large number of open questions, it is impossible at this point in time to assess the risks. We are implementing enhancements to our anti-corruption compliance program, including guidance and policy changes as well as additional internal controls related to compliance with international anti-bribery laws, and additional compliance staff. We continue to be fully committed to FCPA and other anti-bribery law compliance. Furthermore, we are investigating allegations regarding conduct that certain independent SAP partners violated SAP contractual terms and sold SAP products and services in embargoed countries. These SAP partners presumably did not adhere to SAP’s strict procedures for indirect business activities. To the extent any company independent from SAP chooses not to follow SAP’s licensing procedures, SAP is ultimately limited in its ability to stop their activities. SAP devotes considerable resources to prevent and mitigate such activities should they occur. We are also investigating allegations regarding direct sales between SAP and certain customers, who may have engaged in unauthorized activities in embargoed countries. The investigations are being conducted by SAP’s Legal Compliance and Integrity Office with the assistance of an external law firm. In this context, SAP voluntarily self-disclosed potential export controls and economic sanctions violations to the U.S. Department of Justice and the U.S. Department of Treasury’s Office of Foreign Assets Control (OFAC) in September 2017. At the same time, SAP provided notification to the U.S. Securities and Exchange Commission (U.S. SEC) and responded to an SEC comment letter on export restriction matters in October 2017. SAP has also provided disclosure to the U.S. Department of Commerce’s Bureau of Industry and Security (BIS) based on the same alleged facts. Finally, pursuant to Section 219 of the U.S. Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the U.S. Securities Exchange Act of 1934, SAP has filed the required Iran Notice with the SEC. As a reaction to preliminary findings, SAP has taken remedial actions to terminate access to SAP products and services for certain end users and block additional business activities with these end users through SAP or SAP partners. We are implementing enhancements to our export control compliance program, including adding further capacity to the Export Control Compliance team with a particular focus on high-risk countries. Given the early stage of the comprehensive and exhaustive investigations and the corresponding remediation activities, and considering the complexity of individual factors and the large number of open questions, it is impossible at this point in time to assess the risks. For the reasons outlined above, it is impossible at this point in time to determine whether the potential anti-bribery law violations and the potential export restriction violations represent present obligations of SAP and, if so, to reliably estimate the amount of these obligations. As a consequence, no provisions have been recognized for these potential violations in our consolidated financial statements 2017. It is also not practicable to estimate the financial effect of any contingent liabilities that may result from these potential violations.

Financial Risk Factors

Financial Risk Factors	12 Months Ended
	Dec. 31, 2017
Financial Risk Factors
Financial Risk Factors	(24) Financial Risk Factors We are exposed to various financial risks, such as market risks (including foreign currency exchange rate risk, interest rate risk, and equity price risk), credit risk, and liquidity risk. Market Risk a) Foreign Currency Exchange Rate Risk As we are active worldwide, our ordinary operations are subject to risks associated with fluctuations in foreign currencies. Since the Group’s entities mainly conduct their operating business in their own functional currencies, our risk of exchange rate fluctuations from ongoing ordinary operations is not considered significant. However, we occasionally generate foreign currency-denominated receivables, payables, and other monetary items by transacting in a currency other than the functional currency. To mitigate the extent of the associated foreign currency exchange rate risk, the majority of these transactions are hedged as described in Note (25) . In rare circumstances, transacting in a currency other than the functional currency also leads to embedded foreign currency derivatives being separated and measured at fair value through profit or loss. In addition, the intellectual property (IP) holders in the SAP Group are exposed to risks associated with forecasted intercompany cash flows in foreign currencies. These cash flows arise out of royalty payments from subsidiaries to the respective IP holder. The royalties are linked to the subsidiaries’ external revenue. This arrangement leads to a concentration of the foreign currency exchange rate risk with the IP holders, as the royalties are mostly denominated in the subsidiaries’ local currencies, while the functional currency of the IP holders with the highest royalty volume is the euro. The highest foreign currency exchange rate exposure of this kind relates to the currencies of subsidiaries with significant operations, for example the U.S. dollar, the pound sterling, the Japanese yen, the Swiss franc, and the Australian dollar. Generally, we are not exposed to any significant foreign currency exchange rate risk with regard to our investing and financing activities, as such activities are normally conducted in the functional currency of the investing or borrowing entity. For more information, see Note (25) . b) Interest Rate Risk We are exposed to economic interest rate risk as a result of our investing and financing activities mainly in euros and U.S. dollars. € millions Cash Flow Risk Fair Value Risk Cash Flow Risk Fair Value Risk Investing activities Financing activities c) Equity Price Risk We are exposed to equity price risk with regard to our investments in equity securities (2017: €827 million; 2016: €952 million) and our share-based payments (for the exposure from these plans, see Note (27) ). Credit Risk To reduce the credit risk in investments, we arrange to receive rights to collateral for certain investing activities in the full amount of the investment volume, which we would be allowed to make use of only in the case of default of the counterparty to the investment. In the absence of other significant agreements to reduce our credit risk exposure, the total amounts recognized as cash and cash equivalents, current investments, loans and other financial receivables, trade receivables, and derivative financial assets represent our maximum exposure to credit risks, except for the agreements mentioned above. Liquidity Risk The table below is an analysis of the remaining contractual maturities of all our financial liabilities held as at December 31, 2017. Financial liabilities for which repayment can be requested by the contract partner at any time are assigned to the earliest possible period. Variable interest payments were calculated using the latest relevant interest rate fixed as at December 31, 2017. As we generally settle our derivative contracts gross, we show the pay and receive legs separately for all our currency and interest rate derivatives, whether or not the fair value of the derivative is negative. The cash outflows for the currency derivatives are translated using the applicable spot rate. For more information about the cash flows for unrecognized but contractually agreed financial commitments, see Note (22) . Contractual Maturities of Non-Derivative Financial Liabilities € millions Carrying Contractual Cash Flows 12/31/2017 Thereafter Trade payables –952 –952 Financial liabilities –6,508 –1,554 –834 –957 –58 –429 –3,102 Total of non-derivative financial liabilities –7,460 –2,506 –834 –957 –58 –429 –3,102 € millions Carrying Contractual Cash Flows 12/31/2016 Thereafter Trade payables –1,016 –1,016 Financial liabilities –8,099 –1,739 –1,371 –835 –995 –62 –3,639 Total of non-derivative financial liabilities –9,115 –2,755 –1,371 –835 –995 –62 –3,639 Contractual Maturities of Derivative Financial Liabilities and Financial Assets € millions Carrying Contractual Cash Flows Carrying Contractual Cash Flows 12/31/2017 Thereafter 12/31/2016 Thereafter Derivative financial liabilities Currency derivatives not designated as hedging instruments –84 –170 Cash outflows –3,909 –309 –3,160 –43 Cash inflows Currency derivatives designated as hedging instruments –1 –24 Cash outflows –75 –475 Cash inflows Interest rate derivatives designated as hedging instruments –1 Cash outflows –8 –15 Cash inflows Total of derivative financial liabilities –86 –53 –18 –194 –168 –43 Derivative financial assets Currency derivatives not designated as hedging instruments Cash outflows –2,799 –1,902 Cash inflows Currency derivatives designated as hedging instruments Cash outflows –634 –241 Cash inflows Interest rate derivatives designated as hedging instruments Cash outflows –12 –43 –38 –83 Cash inflows Total of derivative financial assets Total of derivative financial liabilities and assets –5 –99 –97 –14

Financial Risk Management

Financial Risk Management	12 Months Ended
	Dec. 31, 2017
Financial Risk Management
Financial Risk Management	(25) Financial Risk Management We manage market risks (that is, foreign currency exchange rate risk, interest rate risk, and equity price risk), credit risk, and liquidity risk on a Group-wide basis through our global treasury department. Our risk management and hedging strategy is set by our treasury guideline and other internal guidelines, and is subject to continuous internal risk analysis. Derivative financial instruments are only purchased to reduce risks and not for speculation, which is defined as entering into derivative instruments without a corresponding underlying transaction. Foreign Currency Exchange Rate Risk Management We continuously monitor our exposure to currency fluctuation risks based on monetary items and forecasted transactions and pursue a Group-wide strategy to manage foreign currency exchange rate risk, using derivative financial instruments, primarily foreign exchange forward contracts, as appropriate, with the primary aim of reducing profit or loss volatility. Most of the hedging instruments are not designated as being in a hedge accounting relationship. For more information, see Note (3a) . Currency Hedges Designated as Hedging Instruments (Cash Flow Hedges) We enter into derivative financial instruments, primarily foreign exchange forward contracts, to hedge significant forecasted cash flows (royalties) from foreign subsidiaries denominated in foreign currencies with a defined set of hedge ratios and a hedge horizon of up to 12 months, which is also the maximum maturity of the foreign exchange derivatives we use. For all years presented, no previously highly-probable transaction designated as a hedged item in a foreign currency cash flow hedge relationship ceased to be probable. Therefore, we did not discontinue any of our cash flow hedge relationships. Also, we identified no ineffectiveness in all years reported. Generally, the cash flows of the hedged forecasted transactions are expected to occur and to be recognized in profit or loss monthly within a time frame of 12 months from the date of the statement of financial position. Foreign Currency Exchange Rate Exposure Our risk exposure is based on a sensitivity analysis considering the following: - The SAP Group’s entities generally operate in their functional currencies. In exceptional cases and limited economic environments, operating transactions are denominated in currencies other than the functional currency, leading to a foreign currency exchange rate risk for the related monetary instruments. Where material, this foreign currency exchange rate risk is hedged. Therefore, fluctuations in foreign currency exchange rates neither have a significant impact on profit nor on other comprehensive income with regard to our non-derivative monetary financial instruments and related income or expenses. - Our free-standing derivatives designed for hedging foreign currency exchange rate risks almost completely balance the changes in the fair values of the hedged item attributable to exchange rate movements in the Consolidated Income Statements in the same period. As a consequence, the hedged items and the hedging instruments are not exposed to foreign currency exchange rate risks, and thereby have no effect on profit. Consequently, we are only exposed to significant foreign currency exchange rate fluctuations with regard to the following: - Derivatives held within a designated cash flow hedge relationship (excluding the interest element, which is not part of the assigned cash flow hedge relationships) affecting other comprehensive income - Foreign currency embedded derivatives affecting other non-operating expense, net. We calculate our sensitivity on an upward/downward shift of +/–10% of the foreign currency exchange rate between euro and all major currencies (2016 and 2015: upward/downward shift of +/–25% of the foreign currency exchange rate between euro and Brazilian real; +/–10% of the foreign currency exchange rate between euro and all other major currencies). If on December 31, 2017, 2016, and 2015, the foreign currency exchange rates had been higher/lower as described above, this would not have had a material effect on other non-operating expense, net and other comprehensive income. Our foreign currency exposure (and our average/high/low exposure) as at December 31 was as follows: Foreign Currency Exposure € billions Year-end exposure toward all our major currencies Average exposure Highest exposure Lowest exposure Interest Rate Risk Management The aim of our interest rate risk management is to reduce profit or loss volatility and optimize our interest result by creating a balanced structure of fixed and variable cash flows. We therefore manage interest rate risks by adding interest rate-related derivative instruments to a given portfolio of investments and debt financing. Derivatives Designated as Hedging Instruments (Fair Value Hedges) The majority of our investments are based on variable rates and/or short maturities (2017: 79%; 2016: 71%) while most of our financing transactions are based on fixed rates and long maturities (2017: 71%; 2016: 71%). To match the interest rate risk from our financing transactions to our investments, we use receiver interest rate swaps to convert certain fixed-rate financial liabilities to floating, and by this means secure the fair value of the swapped financing transactions. The desired fixed-floating mix of our net debt is set by the Treasury Committee. Including interest rate swaps, 49% (2016: 42%) of our total interest-bearing financial liabilities outstanding as at December 31, 2017, had a fixed interest rate. None of the fair value adjustment from the receiver swaps, the basis adjustment on the underlying hedged items held in fair value hedge relationships, and the difference between the two recognized in financial income, net is material in any of the years presented. Interest Rate Exposure A sensitivity analysis is provided to show the impact of our interest rate risk exposure on profit or loss and equity in accordance with IFRS 7, considering the following: - Changes in interest rates only affect the accounting for non-derivative fixed-rate financial instruments if they are recognized at fair value. Therefore, such interest rate changes do not change the carrying amounts of our non-derivative fixed-rate financial liabilities as we account for them at amortized cost. Investments in fixed-rate financial assets classified as available-for-sale were not material at each year end reported. Thus, we do not consider any fixed-rate instruments in the equity-related sensitivity calculation. - Income or expenses recorded in connection with non-derivative financial instruments with variable interest rates are subject to interest rate risk if they are not hedged items in an effective hedge relationship. Thus, we take into consideration interest rate changes relating to our variable-rate financing and our investments in money market instruments in the profit-related sensitivity calculation. - The designation of interest rate receiver swaps in a fair value hedge relationship leads to interest rate changes affecting financial income, net. The fair value movements related to the interest rate swaps are not reflected in the sensitivity calculation, as they offset the fixed interest rate payments for the bonds and private placements as hedged items. However, changes in market interest rates affect the amount of interest payments from the interest rate swap. As a consequence, those effects of market interest rates on interest payments are included in the profit-related sensitivity calculation. Due to the different interest rate expectations for the U.S. dollar and the euro area, we base our sensitivity analyses on a yield curve upward shift of +100/+25 basis points (bps) for the U.S. dollar/euro area (2016 and 2015: +100/+50 bps for the U.S. dollar/euro area) and a yield curve downward shift of –25 bps for both the U.S. dollar/euro area (2016: –50 bps; 2015: –50 bps). If, on December 31, 2017, 2016, and 2015, interest rates had been higher/lower as described above, this would not have had a material effect on financial income, net for our variable interest rate investments and would have had the following effects on financial income, net. Interest Rate Sensitivity € millions Effects on Financial Income, Net Derivatives held within a designated fair value hedge relationship Interest rates +100 bps in U.S. dollar area/+25 bps in euro area (2016 and 2015: +100/+50 bps for U.S. dollar/euro area) –26 –46 –105 Interest rates –25 bps in U.S. dollar/euro area (2016 and 2015: –50 bps for U.S. dollar/euro area) Variable-rate financing Interest rates +25 bps in euro area (2016 and 2015: +50 bps in euro area) –5 –21 –39 Interest rates –25 bps in euro area (2016 and 2015: –50 bps in euro area) Our interest rate exposure (and our average/high/low exposure) as at December 31 was as follows: Interest Rate Risk Exposure € billions Year-End Average High Low Year-End Average High Low Fair value interest rate risk From investments Cash flow interest rate risk From investments (including cash) From financing From interest rate swaps Equity Price Risk Management Our listed equity investments are monitored based on the current market value that is affected by the fluctuations in the volatile stock markets worldwide. Unlisted equity investments are monitored based on detailed financial information provided by the investees. The fair value of our listed equity investments depends on the equity prices, while the fair value of the unlisted equity investments is influenced by various unobservable input factors. An assumed 10% increase (decrease) in equity prices and respective unobservable inputs as at December 31, 2017, would have increased (decreased) the value of our marketable equity investments and other comprehensive income by €56 million (€56 million) (2016: increased by €84 million (decreased by €81 million)). We are exposed to equity price risk with regard to our share-based payments. In order to reduce resulting profit or loss volatility, we hedge certain cash flow exposures associated with these plans through the purchase of derivative instruments, but do not establish a designated hedge relationship. In our sensitivity analysis, we include the underlying share-based payments and the hedging instruments. Thus, we base the calculation on our net exposure to equity prices, as we believe that taking only the derivative instrument into account would not properly reflect our equity price risk exposure. An assumed 20% increase (decrease) in equity prices as at December 31, 2017, would have increased (decreased) our share-based payment expenses by €306 million (€291 million) (2016: increased by €281 million (decreased by €252 million); 2015: increased by €200 million (decreased by €198 million)). Credit Risk Management To mitigate the credit risk from our investing activities and derivative financial assets, we conduct all our activities only with approved major financial institutions and issuers that carry high external ratings, as required by our internal treasury guideline. Among its stipulations, the guideline requires that we invest only in assets from issuers with a minimum rating of at least “BBB flat”. We only make investments in issuers with a lower rating in exceptional cases. Such investments were not material in 2017 and 2016. The weighted average rating of our financial assets is in the range A– to BBB+. We pursue a policy of cautious investments characterized by predominantly current investments, standard investment instruments, as well as a wide portfolio diversification by doing business with a variety of counterparties. To further reduce our credit risk, we require collateral for certain investments in the full amount of the investment volume which we would be allowed to make use of in the case of default of the counterparty to the investment. As such collateral, we only accept bonds with at least investment grade rating level. In addition, the concentration of credit risk that exists when counterparties are involved in similar activities by instrument, sector, or geographic area is further mitigated by diversification of counterparties throughout the world and adherence to an internal limit system for each counterparty. This internal limit system stipulates that the business volume with individual counterparties is restricted to a defined limit, which depends on the lowest official long-term credit rating available by at least one of the major rating agencies, the Tier 1 capital of the respective financial institution, or participation in the German Depositors’ Guarantee Fund or similar protection schemes. We continuously monitor strict compliance with these counterparty limits. As the premium for credit default swaps mainly depends on market participants’ assessments of the creditworthiness of a debtor, we also closely observe the development of credit default swap spreads in the market to evaluate probable risk developments to timely react to changes if these should manifest. The default risk of our trade receivables is managed separately, mainly based on assessing the creditworthiness of customers through external ratings and our past experience with the customers concerned. Outstanding receivables are continuously monitored locally. For more information, see Note (3) . The impact of default on our trade receivables from individual customers is mitigated by our large customer base and its distribution across many different industries, company sizes, and countries worldwide. For more information about our trade receivables, see Note (13) . For information about the maximum exposure to credit risk, see Note (24) . Liquidity Risk Management Our liquidity is managed by our global treasury department with the primary aim of maintaining liquidity at a level that is adequate to meet our financial obligations. Generally, our primary source of liquidity is funds generated from our business operations. Our global treasury department manages liquidity centrally for all subsidiaries. Where possible, we pool their cash surplus so that we can use liquidity centrally for our business operation, for subsidiaries’ funding requirements, or to invest any net surplus in the market. With this strategy, we seek to optimize yields, while ensuring liquidity, by investing only with counterparties and issuers of high credit quality, as explained before. Hence, high levels of liquid assets and marketable securities provide a strategic reserve, helping keep SAP flexible, sound, and independent. Apart from effective working capital and cash management, we have reduced the liquidity risk inherent in managing our day-to-day operations and meeting our financing responsibilities by arranging an adequate volume of available credit facilities with various financial institutions on which we can draw if necessary. In order to retain high financial flexibility, on November 20, 2017, SAP SE entered into a €2.5 billion syndicated credit facility agreement with an initial term of five years plus two one-year extension options replacing its previous credit facility of €2.0 billion from 2013. The use of the facility is not restricted by any financial covenants. Borrowings under the facility bear interest of EURIBOR or LIBOR for the respective currency plus a margin of 17.0 basis points. We are also required to pay a commitment fee of 5.95 basis points per annum on the unused available credit. We have not drawn on the facility. Additionally, as at December 31, 2017, and 2016, we had available lines of credit totaling €510 million and €499 million, respectively. There were immaterial borrowings outstanding under these lines of credit in all years presented.

Fair Value Disclosures on Finan

Fair Value Disclosures on Financial Instruments	12 Months Ended
	Dec. 31, 2017
Fair Value Disclosures on Financial Instruments
Fair Value Disclosures on Financial Instruments	(26) Fair Value Disclosures on Financial Instruments Fair Value of Financial Instruments We use various types of financial instruments in the ordinary course of business, which are classified as either: loans and receivables (L&R), available-for-sale (AFS), held-for-trading (HFT), or amortized cost (AC). For those financial instruments measured at fair value or for which fair value must be disclosed, we have categorized the financial instruments into a three-level fair value hierarchy depending on the inputs used to determine fair value and their significance for the valuation techniques. Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy € millions Category December 31, 2017 Carrying Measurement Categories Fair Value At At Fair Value Level 1 Level 2 Level 3 Total Assets Cash and cash equivalents 1) L&R Trade and other receivables Trade receivables 1) L&R Other receivables 2) - Other financial assets Available-for-sale financial assets Debt investments AFS Equity investments AFS Investments in associates 2) - Loans and other financial receivables Financial instruments related to employee benefit plans 2) - Other loans and other financial receivables L&R Derivative assets Designated as hedging instrument FX forward contracts - Interest rate swaps - Not designated as hedging instrument FX forward contracts HFT Call options for share-based payments HFT Call option on equity shares HFT Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy € millions Category December 31, 2017 Carrying Measurement Categories Fair Value At At Fair Value Level 1 Level 2 Level 3 Total Liabilities Trade and other payables –1,270 Trade payables 1) AC –952 –952 Other payables 2) - –318 Financial liabilities –6,595 Non-derivative financial liabilities Loans AC –24 –24 –24 –24 Bonds AC –5,147 –5,147 –5,335 –5,335 Private placements AC –1,130 –1,130 –1,136 –1,136 Other non-derivative financial liabilities AC –208 –208 –208 –208 Derivatives Designated as hedging instrument FX forward contracts - –1 –1 –1 –1 Interest rate swaps - –1 –1 –1 –1 Not designated as hedging instrument FX forward contracts HFT –84 –84 –84 –84 Total financial instruments, net –5,209 –364 –4,830 Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy € millions Category December 31, 2016 Carrying Measurement Categories Fair Value At At Fair Value Level 1 Level 2 Level 3 Total Assets Cash and cash equivalents 1) L&R Trade and other receivables Trade receivables 1) L&R Other receivables 2) - Other financial assets Available-for-sale financial assets Debt investments AFS Equity investments AFS Investments in associates 2) - Loans and other financial receivables Financial instruments related to employee benefit plans 2) - Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy € millions Category December 31, 2016 Carrying Measurement Categories Fair Value At At Fair Value Level 1 Level 2 Level 3 Total Other loans and other financial receivables L&R Derivative assets Designated as hedging instrument FX forward contracts - Interest rate swaps - Not designated as hedging instrument FX forward contracts HFT Call options for share-based payments HFT Call option on equity shares HFT Liabilities Trade and other payables –1,408 Trade payables 1) AC –1,016 –1,016 Other payables 2) - –392 Financial liabilities –8,294 Non-derivative financial liabilities Loans AC –16 –16 –16 –16 Bonds AC –6,147 –6,147 –6,374 –6,374 Private placements AC –1,717 –1,717 –1,744 –1,744 Other non-derivative financial liabilities AC –219 –219 –219 –219 Derivatives Designated as hedging instrument FX forward contracts - –24 –24 –24 –24 Interest rate swaps - Not designated as hedging instrument FX forward contracts HFT –170 –170 –170 –170 Total financial instruments, net –6,026 –944 –6,248 1) We do not separately disclose the fair value for cash and cash equivalents, trade receivables, and accounts payable as their carrying amounts are a reasonable approximation of their fair values. 2) Since the line items trade receivables, trade payables, and other financial assets contain both financial and non-financial assets or liabilities (such as other taxes or advance payments), the carrying amounts of non-financial assets or liabilities are shown to allow a reconciliation to the corresponding line items in the Consolidated Statements of Financial Position. Fair Values of Financial Instruments Classified According to IAS 39 € millions Category December 31, 2017 Carrying Amount At Amortized Cost At Fair Value Financial assets At fair value through profit or loss HFT Available-for-sale AFS Loans and receivables L&R Financial liabilities At fair value through profit or loss HFT –84 –84 At amortized cost AC –7,460 –7,460 € millions Category December 31, 2016 Carrying Amount At Amortized Cost At Fair Value Financial assets At fair value through profit or loss HFT Available-for-sale AFS Loans and receivables L&R Financial liabilities At fair value through profit or loss HFT –170 –170 At amortized cost AC –9,115 –9,115 Determination of Fair Values It is our policy that transfers between the different levels of the fair value hierarchy are deemed to have occurred at the beginning of the period of the event or change in circumstances that caused the transfer. A description of the valuation techniques and the inputs used in the fair value measurement is given below: Financial Instruments Measured at Fair Value on a Recurring Basis Type Fair Value Determination of Fair Significant Interrelationship Between Other financial assets Debt investments Level 1 Quoted prices in an active market NA NA Listed equity investments Level 1 Quoted prices in an active market NA NA Level 2 Quoted prices in an active market deducting a discount for the disposal restriction derived from the premium for a respective put option. NA NA Type Fair Value Determination of Fair Significant Interrelationship Between Unlisted equity investments Level 3 Market approach. Comparable company valuation using revenue multiples derived from companies comparable to the investee. Peer companies used (revenue multiples range from 3.4 to 7.8) Revenues of investees Discounts for lack of marketability (10% to 20%) The estimated fair value would increase (decrease) if: The revenue multiples were higher (lower) The investees’ revenues were higher (lower) The liquidity discounts were lower (higher). Market approach. Venture capital method evaluating a variety of quantitative and qualitative factors such as actual and forecasted results, cash position, recent or planned transactions, and market comparable companies. NA NA Last financing round valuations NA NA Liquidation preferences NA NA Net asset value/Fair market value as reported by the respective funds NA NA Call options for share-based payment plans Level 2 Monte Carlo model. Calculated considering risk-free interest rates, the remaining term of the derivatives, the dividend yields, the share price, and the volatility of our share. NA NA Call option on equity shares Level 3 Market approach. Company valuation using EBITDA multiples based on actual results derived from the investee. EBITDA multiples used EBITDA of the investee The estimated fair value would increase (decrease) if: The EBITDA multiples were higher (lower) The investees’ EBITDA were higher (lower) Type Fair Value Determination of Fair Significant Interrelationship Between Other financial assets/ Financial liabilities FX forward contracts Level 2 Discounted cash flow using par-method. Expected future cash flows based on forward exchange rates are discounted over the respective remaining term of the contracts using the respective deposit interest rates and spot rates. NA NA Interest rate swaps Level 2 Discounted cash flow. Expected future cash flows are estimated based on forward interest rates from observable yield curves and contract interest rates, discounted at a rate that reflects the credit risk of the counterparty. NA NA Financial Instruments Not Measured at Fair Value Type Fair Value Hierarchy Determination of Fair Value/Valuation Technique Financial liabilities Fixed-rate bonds (financial liabilities) Level 1 Quoted prices in an active market Fixed-rate private placements/ loans (financial liabilities) Level 2 Discounted cash flows. Future cash outflows for fixed interest and principal are discounted over the term of the respective contracts using the market interest rates as of the reporting date. For other non-derivative financial assets/liabilities and variable rate financial debt, it is assumed that their carrying value reasonably approximates their fair values. Transfers Between Levels 1 and 2 Transfers of available-for-sale equity investments from Level 2 to Level 1 which occurred because disposal restrictions lapsed and deducting a discount for such restriction was no longer necessary were €360 million in 2017 (2016: €17 million), while transfers from Level 1 to Level 2 did not occur at all. Level 3 Disclosures The following table shows the reconciliation of fair values from the opening to the closing balances for our unlisted equity investments and call options on equity shares classified as Level 3 fair values: Reconciliation of Level 3 Fair Values € millions Unlisted Equity Investments and Call Unlisted Equity Investments and Call January 1 Transfers Into Level 3 Out of Level 3 –100 –18 Purchases Sales –102 –168 Gains/losses Included in financial income, net in profit and loss Included in available-for-sale financial assets in other comprehensive income Included in exchange differences in other comprehensive income –89 December 31 Change in unrealized gains/losses in profit and loss for equity investments held at the end of the reporting period Transfers out of Level 3 are due to initial public offerings of the respective investee. Changing the unobservable inputs to reflect reasonably possible alternative assumptions would not have a material impact on the fair values of our unlisted equity investments held as available-for-sale as of the reporting date.

Share-Based Payments

Share-Based Payments	12 Months Ended
	Dec. 31, 2017
Share-Based Payments
Share-Based Payments	(27) Share-Based Payments SAP has granted awards under various cash-settled and equity-settled share-based payment plans to employees and executives. Most of these plans are described in detail below. SAP has other share-based payment plans not described below, which are individually and in aggregate, immaterial to our Consolidated Financial Statements. a) Cash-Settled Share-Based Payments Long-Term Incentive 2016 Plan (LTI 2016 Plan) The purpose of the LTI 2016 Plan is to reward the annual achievement of the operating profit (non-IFRS, at constant currency), to ensure long-term retention of our Executive Board members, and to reward them for a long-term SAP share price performance as compared to its main peer group (Peer Group). The virtual share program came into effect on January 1, 2016. A LTI tranche is granted annually and has a term of four years (2016–2017 tranches). Each grant starts with determining a grant amount in euros. The grant amount is based on the Executive Board members’ contractual target amount and the operating profit target achievement for the previous year. The Supervisory Board sets the grant amount at a level between 80% and 120% of the contractual target amount, taking into account the operating profit target achievement. This grant amount is converted into virtual shares, referred to as share units, by dividing the grant amount by the grant price. The grant price is the arithmetic mean of the XETRA closing prices of the SAP share on the 20 trading days following the publication of SAP’s fourth-quarter results. All share units granted in this way, comprising 60% Performance Share Units (PSUs) and 40% Retention Share Units (RSUs), have a vesting period of approximately four years. At the end of the vesting period, the corresponding share units are non-forfeitable. The payout price used for the settlement is the arithmetic mean of the XETRA closing prices of the SAP share on the 20 trading days following the publication of SAP’s fourth-quarter results subsequent to the end of the vesting period. The payout price is capped at 300% of the grant price. The LTI tranche is cash-settled and paid in euros after the Annual General Shareholders’ Meeting of the corresponding year. The number of PSUs ultimately paid out changes depending on the performance of the SAP share – absolute and relative to the Peer Group Index. In contrast, the final number of RSUs is fixed. SAP’s absolute share price performance is measured by comparing the grant price against the payout price. If the SAP share price performance equals the Peer Group Index performance over the same period, the performance factor is set at 100%. If the SAP share price performs better than the Peer Group Index (measured as difference between SAP share price performance and Peer Group Index performance), the performance factor is increased by the percentage point of the outperformance of the SAP share price. The percentage point is doubled if, additionally, the payout price is higher than the grant price. The performance factor is capped at 150%. If the Peer Group Index performs better than the SAP share price, the performance factor is decreased by the percentage point of the outperformance of the Peer Group Index. All PSUs lapse if the performance factor is below 50%. If an Executive Board member’s service contract is terminated before the end of the third year following the year in which the share units were granted, both the RSUs and PSUs are forfeited in whole or in part, depending on the circumstances of the relevant resignation from office or termination of the service contract. Long-Term Incentive 2015 Plan (LTI 2015 Plan) Under the LTI 2015 Plan, we granted to members of our former Global Managing Board virtual shares, referred to as share units, between 2012 and 2015 (2012–2015 tranches). At the end of the year in which the share units are granted, the share units vest. The share units are subject to a three-year holding period before payout. The payout depends on the number of vested share units and the SAP share price, which is set directly after the publication of SAP’s fourth-quarter results for the last financial year of the respective three-year holding period. SAP Stock Option Plan 2010 (SOP 2010) Under the SOP 2010, we granted members of the Senior Leadership Team, Global Executives, and employees with an exceptional rating as well as high potentials between 2010 and 2015, and only in 2010 and 2011 members of the Executive Board, virtual stock options. The grant base value was based on the average closing price of the SAP share over the five trading days prior to the Executive Board resolution date. The options granted under the SOP 2010 give the employees the right to receive a certain amount of cash by exercising the options. After a three-year vesting period (four years for members of the Executive Board), the plan provides for 11 predetermined exercise dates every calendar year (one date per month except for April) until the rights lapse six years after the grant date (seven years for members of the Executive Board). Employees can exercise their options only if they are employed by SAP; if they leave the Company, the options forfeit. Executive Board members’ options are non-forfeitable once granted – if the service agreement ends in the grant year, the number of options is reduced pro rata temporis. Any options not exercised up to the end of their term expire. The exercise price is 110% of the grant base value (115% for members of the Executive Board), which is €39.03 (€40.80) for the 2010 tranche, €46.23 (€48.33) for the 2011 tranche, €49.28 for the 2012 tranche, €59.85 for the 2013 tranche, €60.96 for the 2014 tranche, and €72.18 for the 2015 tranche. Monetary benefits will be capped at 100% of the exercise price (150% for members of the SAP Executive Board). Restricted Stock Unit Plan Including Move SAP Plan (RSU Plan) To retain and motivate executives and certain employees, we granted virtual shares representing a contingent right to receive a cash payment determined by the SAP share price (or SAP SE American Depositary Receipts on the New York Stock Exchange) and the number of share units that ultimately vest. Granted share units will vest in different tranches, either: - Over a one-to-three-year service period only, or - Over a one-to-three-year service period and upon achieving certain key performance indicators (KPIs). The number of performance-based share units (PSUs) that will vest under the 2017 tranche was contingent upon achievement of the operating profit (non-IFRS, at constant currency) KPI target in 2017. Depending on performance, the number of PSUs vesting ranges between 0% and 200% of the number initially granted. Performance against the KPI target was 78.2% (2016: 85.1%) in 2017. All share units are paid out in cash upon vesting. The valuation of our outstanding cash-settled plans was based on the following parameters and assumptions: Fair Value and Parameters Used at Year End 2017 for Cash-Settled Plans €, unless otherwise stated LTI 2016 Plan (2016–2017 LTI 2015 Plan SOP 2010 (2011–2015 RSU Plan (2014–2017 Weighted average fair value as at 12/31/2017 Information how fair value was measured at measurement date Option pricing model used Monte Carlo Other 1) Monte Carlo Other 1) Share price Risk-free interest rate, depending on maturity (in %) –0.63 to –0.48 –0.81 –0.62 to –0.41 –0.70 to –0.32 Expected volatility (in %) 17.5 to 19.6 NA 21.1 to 34.5 NA Expected dividend yield (in %) Weighted average remaining life of awards outstanding as at 12/31/2017 (in years) 1) For these awards, the fair value is calculated by subtracting the net present value of expected future dividend payments, if any, until maturity of the respective award from the prevailing share price as of the valuation date. Fair Value and Parameters Used at Year End 2016 for Cash-Settled Plans €, unless otherwise stated LTI 2016 Plan. LTI 2015 Plan SOP 2010 (2010–2015 RSU Plan (2013–2016 Weighted average fair value as at 12/31/2016 Information how fair value was measured at measurement date Option pricing model used Binomial Other 1) Monte Carlo Other 1) Share price Risk-free interest rate, depending on maturity (in %) –0.76 –0.80 to –0.84 –0.51 to –0.83 –0.36 to –0.84 Expected volatility (in %) NA 22.3 to 51.0 NA Expected dividend yield (in %) Weighted average remaining life of options outstanding as at 12/31/2016 (in years) 1) For these awards, the fair value is calculated by subtracting the net present value of expected future dividend payments, if any, until maturity of the respective award from the prevailing share price as of the valuation date. For SOP 2010, expected volatility of the SAP share price is based on a blend of implied volatility from traded options with corresponding lifetimes and exercise prices as well as historical volatility with the same expected life as the options granted. For LTI 2016 Plan valuation, the Peer Group Index price on December 31, 2017, was US$247.24 (2016: US$179.57); the expected dividend yield of the index of 1.16% (2016: 1.24%), the expected volatility of the index of 16% to 17% (2016: 18%), and the expected correlation of the SAP share price and the index price of 41% to 48% (2016: 39%) are based on historical data for the SAP share price and index price. Expected remaining life of the options reflects both the contractual term and the expected, or historical, exercise behavior. The risk-free interest rate is derived from German government bonds with a similar duration. The SAP dividend yield is based on expected future dividends. Changes in Numbers of Outstanding Awards Under Our Cash-Settled Plans Thousands, unless otherwise stated LTI 2016 Plan LTI 2015 Plan SOP 2010 (2010–2015 RSU Plan (2013–2017 12/31/2015 Granted Adjustment based upon KPI target achievement NA NA –66 Exercised –294 –4,693 –2,659 Forfeited –12 –1,059 –1,055 12/31/2016 Granted Adjustment based upon KPI target achievement NA NA –124 Exercised –152 –7,769 –4,388 Forfeited –41 –1,134 –704 12/31/2017 Outstanding awards exercisable as at 12/31/2016 12/31/2017 Total carrying amount (in € millions) of liabilities as at 12/31/2016 12/31/2017 Total intrinsic value of vested awards (in € millions) as at 12/31/2016 12/31/2017 Weighted average share price (in €) for share options exercised in 2016 NA 2017 NA Total expense (in € millions) recognized in 2015 2016 2017 b) Equity-Settled Share-Based Payments Own SAP Plan (Own) Under the Own SAP Plan (Own) implemented in 2016, SAP offers its employees the opportunity to purchase, monthly, SAP shares without any holding period. Each eligible employee’s investment is limited to a percentage of the employee’s monthly base salary. SAP matches the employee investment by 40% and adds a subsidy of €20 per month for non-executives. For the participation in 2016, employees received a double matching contribution as well as a double subsidy. This plan is not open to members of the Executive Board. The number of shares purchased under this plan was 5.0 million in 2017 (2016: 1.4 million). Share Matching Plan (SMP) Under the SMP, SAP offered its employees the opportunity to purchase SAP shares at a discount of 40% between 2010 and 2015. The number of SAP shares an eligible employee could purchase through the SMP was limited to a percentage of the employee’s annual base salary. After a three-year holding period, the plan participants receive, from SAP, one free matching share for every three SAP shares acquired. The terms for members of the Senior Leadership Team and Global Executives were different than those for other employees. Both groups did not receive a discount when purchasing the shares. However, after a three-year holding period, they receive two free matching shares for every three SAP shares acquired. This plan was not open to members of the Executive Board. The weighted average remaining life of free matching shares outstanding is 0.4 years as at December 31, 2017. The following table shows the parameters and assumptions used at grant date to determine the fair value of free matching shares, as well as the quantity of shares purchased and free matching shares: Fair Value and Parameters at Grant Date for SMP €, unless otherwise stated Grant date 6/5/2015 Fair value of granted awards Information how fair value was measured at grant date Option pricing model used Other 1) Share price Risk-free interest rate (in %) –0.08 Expected dividend yield (in %) Weighted average remaining life of awards outstanding at year end (in years) Number of investment shares purchased (in thousands) 1) For these awards, the fair value is calculated by subtracting the net present value of expected future dividend payments, if any, until maturity of the respective award from the prevailing share price as of the valuation date. Changes in Numbers of Outstanding Awards for Equity-Settled Plans Thousands SMP 12/31/2015 Exercised –444 Forfeited –105 12/31/2016 Exercised –520 Forfeited –19 12/31/2017 Recognized Expense for Equity-Settled Plans € millions Own SMP

Segment and Geographic Informat

Segment and Geographic Information	12 Months Ended
	Dec. 31, 2017
Segment and Geographic Information
Segment and Geographic Information	(28) Segment and Geographic Information General Information SAP has two operating segments that are regularly reviewed by the Executive Board, which is responsible for assessing the performance of the Company and for making resource allocation decisions as the Chief Operating Decision Maker (CODM). One is the Applications, Technology & Services segment and the other is the SAP Business Network segment. The segments are largely organized and managed separately according to their product and service offerings. The Applications, Technology & Services segment derives its revenues primarily from the sale of software licenses, subscriptions to our cloud applications, and related services (mainly support services and various professional services and premium support services, as well as implementation services for our software products and education services on the use of our products). The SAP Business Network segment derives its revenues mainly from transaction fees charged for the use of SAP’s cloud-based collaborative business networks and from services relating to the SAP Business Network (including cloud applications, professional services, and education services). Within the SAP Business Network segment, we mainly market and sell the cloud offerings developed by SAP Ariba, SAP Fieldglass, and Concur. On May 1, 2017, we changed the responsibilities within our Executive Board which also resulted in minor changes in our segment structure. In particular, the non-reportable segment comprising SAP’s healthcare strategy as well as the non-reportable segment combining our SAP Anywhere, SAP Business One, and SAP Business ByDesign solutions are no longer operating segments, and their activities were included in the Applications, Technology & Services segment. We have retrospectively restated the revenue and results for the Applications, Technology & Services segment to reflect this change. Revenue and Results of Segments € millions Applications, Technology & Services SAP Business Network Total Reportable Segments Actual Currency Constant Currency Actual Currency Actual Currency Constant Currency Actual Currency Actual Currency Constant Currency Actual Currency Cloud subscriptions and support – SaaS/PaaS 1) Cloud subscriptions and support – IaaS 2) Cloud subscriptions and support Software licenses –1 –1 Software support Software licenses and support Cloud and software Services Total segment revenue Cost of cloud subscriptions and support – SaaS/PaaS 1) –684 –694 –457 –428 –435 –384 –1,112 –1,128 –840 Cost of cloud subscriptions and support – IaaS 2) –309 –312 –221 –309 –312 –221 Cost of cloud subscriptions and support –993 –1,006 –678 –428 –435 –384 –1,421 –1,440 –1,062 Cost of software licenses and support –2,007 –2,018 –1,964 –5 –5 –1 –2,012 –2,022 –1,965 Revenue and Results of Segments € millions Applications, Technology & Services SAP Business Network Total Reportable Segments Actual Currency Constant Currency Actual Currency Actual Currency Constant Currency Actual Currency Actual Currency Constant Currency Actual Currency Cost of cloud and software –3,000 –3,023 –2,642 –433 –439 –385 –3,433 –3,463 –3,026 Cost of services –2,703 –2,722 –2,669 –293 –297 –246 –2,996 –3,019 –2,915 Total cost of revenue –5,703 –5,745 –5,311 –725 –737 –631 –6,429 –6,481 –5,942 Segment gross profit Other segment expenses –7,336 –7,418 –6,768 –1,151 –1,169 –954 –8,486 –8,586 –7,722 Segment profit 1) Software as a Service/Platform as a Service 2) Infrastructure as a Service Revenue and Results of Segments € millions Applications, Technology & Services SAP Business Network Total Reportable Segments Actual Currency Constant Currency Actual Currency Actual Currency Constant Currency Actual Currency Actual Currency Constant Currency Actual Currency Cloud subscriptions and support – SaaS/PaaS 1) Cloud subscriptions and support – IaaS 2) Cloud subscriptions and support Software licenses –1 Software support Software licenses and support Cloud and software Services Total segment revenue Cost of cloud subscriptions and support – SaaS/PaaS 1) –457 –458 –263 –384 –385 –336 –840 –843 –599 Cost of cloud subscriptions and support – IaaS 2) –221 –222 –189 –221 –222 –189 Cost of cloud subscriptions and support –678 –680 –452 –384 –385 –336 –1,062 –1,065 –788 Cost of software licenses and support –1,964 –1,978 –1,992 –1 –1 –1 –1,965 –1,979 –1,993 Cost of cloud and software –2,642 –2,658 –2,444 –385 –386 –337 –3,026 –3,044 –2,781 Cost of services –2,669 –2,718 –2,542 –246 –249 –183 –2,915 –2,967 –2,725 Total cost of revenue –5,311 –5,376 –4,985 –631 –635 –520 –5,942 –6,012 –5,506 Segment gross profit Other segment expenses –6,768 –6,868 –6,407 –954 –964 –779 –7,722 –7,833 –7,185 Segment profit 1) Software as a Service/Platform as a Service 2) Infrastructure as a Service Information about assets and liabilities and additions to non-current assets by segment are not regularly provided to our Executive Board. Goodwill by segment is disclosed in Note (15) . Measurement and Presentation Our management reporting system reports our intersegment services as cost reductions and does not track them as internal revenue. Intersegment services mainly represent utilization of human resources of one segment by another segment on a project basis. Intersegment services are charged based on internal cost rates including certain indirect overhead costs, excluding a profit margin. Most of our depreciation and amortization expense affecting segment profits is allocated to the segments as part of broader infrastructure allocations and is thus not tracked separately on the operating segment level. Depreciation and amortization expense that is directly allocated to the operating segments is immaterial in all segments presented. Our management reporting system produces a variety of reports that differ by the currency exchange rates used in the accounting for foreign-currency transactions and operations. Reports based on actual currencies use the same currency rates as are used in our financial statements. Reports based on constant currencies report revenues and expenses using the average exchange rates from the previous year’s corresponding period. We use an operating profit indicator to measure the performance of our operating segments. However, the accounting policies applied in the measurement of operating segment revenue and profit differ as follows from the IFRS accounting principles used to determine the operating profit measure in our income statement: The measurements of segment revenue and results include the recurring revenues that would have been recorded by acquired entities had they remained stand-alone entities but which are not recorded as revenue under IFRS due to fair value accounting for customer contracts in effect at the time of an acquisition. The expenses measures exclude: - Acquisition-related charges § Amortization expense and impairment charges for intangibles acquired in business combinations and certain stand-alone acquisitions of intellectual property (including purchased in-process research and development) § Settlements of pre-existing relationships in connection with a business combination § Acquisition-related third-party expenses - Share-based payment expenses - Restructuring expenses Certain activities are exclusively managed on corporate level, including finance, accounting, legal, human resources, and marketing. They are disclosed in the reconciliation under other revenue and other expenses, respectively. Reconciliation of Revenue and Segment Results € millions Actual Constant Actual Constant Actual Total segment revenue for reportable segments Other revenue Adjustment for currency impact –301 –164 Adjustment of revenue under fair value accounting –3 –3 –5 –5 –11 Total revenue Total segment profit for reportable segments Other revenue Other expenses –1,780 –1,777 –1,771 –1,781 –1,766 Adjustment for currency impact –151 Adjustment for Revenue under fair value accounting –3 –3 –5 –5 –11 Acquisition-related charges –587 –587 –680 –680 –738 Share-based payment expenses –1,120 –1,120 –785 –785 –724 Restructuring –182 –182 –28 –28 –621 Operating profit Other non-operating income/expense, net –36 –36 –234 –234 –256 Financial income, net –38 –38 –5 Profit before tax Geographic Information The amounts for revenue by region in the following tables are based on the location of customers. The regions in the following table are broken down into the regions EMEA (Europe, Middle East, and Africa), Americas (North America and Latin America), and APJ (Asia Pacific Japan). Revenue by Region € millions Cloud Subscriptions and Support Revenue Cloud and Software Revenue EMEA Americas APJ SAP Group Total Revenue by Region € millions Germany Rest of EMEA EMEA United States Rest of Americas Americas Japan Rest of APJ APJ SAP Group Non-Current Assets by Region € millions Germany Rest of EMEA EMEA United States Rest of Americas Americas APJ SAP Group The table above shows non-current assets excluding financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts. For information about the breakdown of our number of employees by region, see Note (7) .

Board of Directors

Board of Directors	12 Months Ended
	Dec. 31, 2017
Board of Directors
Board of Directors	(29) Board of Directors Executive Board Memberships on supervisory boards and other comparable governing bodies of enterprises, other than subsidiaries of SAP on December 31, 2017 Bill McDermott Chief Executive Officer Strategy, Governance, Digital Government, Business Development, Corporate Development, Global Corporate Affairs, Corporate Audit and Global Marketing Board of Directors, ANSYS, Inc., Canonsburg, PA, United States Board of Directors, Under Armour, Inc., Baltimore, MD, United States Board of Directors, Dell Secure Works, Atlanta, GA, United States Robert Enslin Cloud Business Group Concur, Ariba, Fieldglass (Sales, Development, Delivery), Customer Engagement and Commerce (CEC) and SuccessFactors (Development and Delivery), Board of Directors, Discovery Limited, Johannesburg, South Africa (from May 1, 2017) Adaire Fox-Martin (from May 1, 2017) Global Customer Operations (EMEA, MEE, and Greater China) Christian Klein (from January 1, 2018) Chief Operating Officer Michael Kleinemeier Digital Business Services Global Consulting Delivery, Global and Regional Support and Premium Engagement, Maintenance Go-to-Market, Global User Groups, Mobile Services Supervisory Board, innogy SE, Essen, Germany Bernd Leukert Products & Innovation Global Development and Delivery of SAP Technology and Products, Strategic Innovation Initiatives, Design and User Experience Supervisory Board, DFKI (Deutsches Forschungszentrum für Künstliche Intelligenz GmbH), Kaiserslautern, Germany Supervisory Board, Bertelsmann SE & Co. KGaA, Guetersloh, Germany (from January 27, 2017) Supervisory Board TomTom N.V., Amsterdam, the Netherlands (from September 1, 2017) Jennifer Morgan (from May 1, 2017) Global Customer Operations (Americas and APJ) Board of Directors, Bank of New York Mellon, New York, NY, United States Luka Mucic Chief Financial Officer Global Finance and Administration including Investor Relations and Data Protection & Privacy Stefan Ries Chief Human Resources Officer, Labor Relations Director HR Strategy, Business Transformation, Leadership Development, Talent Development Supervisory Board, Rhein-Neckar Loewen GmbH, Kronau, Germany Executive Board Members Who Left During 2017 Steve Singh (until April 30, 2017) Supervisory Board Memberships on supervisory boards and other comparable governing bodies of enterprises, other than subsidiaries of SAP on December 31, 2017 Prof. Dr. h.c. mult. Hasso Plattner 2), 4), 6), 7), 8) Chairman Margret Klein-Magar 1), 2), 4) , Deputy Chairperson Vice President, Head of SAP Alumni Relations Chairperson of the Spokespersons’ Committee of Senior Managers of SAP SE Pekka Ala-Pietilä 4 ), 5), 6), 7) Chairman of the Board of Directors, Huhtamäki Oyj, Espoo, Finland Board of Directors, Pöyry Plc, Vantaa, Finland (until March 9, 2017) Chairman of the Board of Directors, CVON Group Limited, London, United Kingdom (until December 19, 2017) Board of Directors, CVON Limited, London, United Kingdom (until December 19, 2017) Chairman of the Board of Directors, CVON Innovation Services Oy, Turku, Finland (until December 19, 2017) Board of Directors, CVON Future Limited, London, United Kingdom (until December 19, 2017) Chairman of the Board of Directors, BMA Platform International Ltd., London, United Kingdom (until April 18, 2017) Chairman of the Board of Directors, Sanoma Corporation, Helsinki, Finland Chairman of the Board of Directors, Netcompany A/S, Copenhagen, Denmark (from October 31, 2017) Panagiotis Bissiritsas 1), 3), 4), 5) Support Expert Martin Duffek 1), 3), 4), 8) Product Manager Aicha Evans (from July 1, 2017) 2), 4) Senior Vice President and Chief Strategy Officer, Intel Corporation, Santa Clara, CA, United States Prof. Anja Feldmann 4), 8) Professor at the Electrical Engineering and Computer Science Faculty at the Technische Universität Berlin (until December 31, 2017) Director of Max-Planck-Institut für Informatik, Saarbrücken, Germany (from January 1, 2018) Prof. Dr. Wilhelm Haarmann 2), 5), 7), 8) Attorney-at-Law, Certified Public Auditor, Certified Tax Advisor Linklaters LLP, Rechtsanwälte, Notare, Steuerberater, Frankfurt am Main, Germany Andreas Hahn 1), 2), 4) Product Expert, IoT Standards, Member of Works Council SAP SE Prof. Dr. Gesche Joost 4), 8) Professor for Design Research and Head of the Design Research Lab, University of Arts Berlin Supervisory Board, ClearVAT Aktiengesellschaft, Berlin, Germany (until December 1, 2017) Supervisory Board, Ottobock SE & Co. KG (in course of incorporation), Duderstadt, Germany (from October 24, 2017) Supervisory Board, ING-DiBa AG, Frankfurt, Germany (from December 1, 2017) Lars Lamadé 1), 2), 7), 8) Head of Sponsorships Europe and Asia Supervisory Board, Rhein-Neckar Loewen GmbH, Kronau, Germany Bernard Liautaud 2), 4), 6) Managing Partner Balderton Capital, London, United Kingdom Board of Directors, nlyte Software Ltd., London, United Kingdom Board of Directors, Talend SA, Suresnes, France Board of Directors, Wonga Group Ltd., London, United Kingdom Board of Directors, SCYTL Secure Electronic Voting SA, Barcelona, Spain Board of Directors, Vestiaire Collective SA, Levallois-Perret, France Board of Directors, Dashlane, Inc., New York, NY, United States Board of Directors, Recorded Future, Inc., Cambridge, MA, United States Board of Directors, eWise Group, Inc., Redwood City, Board of Directors, Qubit Digital Ltd., London, United Kingdom Board of Directors, Stanford University, Stanford, Board of Directors, Opbeat Inc., San Francisco, Board of Directors, Aircall.io, New York City, NY, United States Board of Directors, Virtuo Technologies, Paris, France (from July 26, 2017) Christine Regitz 1), 4), 8) Vice President User Experience Chief Product Expert Dr. Erhard Schipporeit 3), 5), 7) Independent Management Consultant Supervisory Board, Talanx AG, Hanover, Germany Supervisory Board, Deutsche Börse AG, Frankfurt am Main, Germany Supervisory Board, HDI V.a.G., Hanover, Germany Supervisory Board, Hannover Rückversicherung SE, Hanover, Germany Supervisory Board, Fuchs Petrolub SE, Mannheim, Germany Supervisory Board, BDO AG, Hamburg, Germany Supervisory Board, RWE AG, Essen, Germany Chairman of the Supervisory Board, innogy SE, Essen, Germany (from January 1, 2018) Robert Schuschnig-Fowler 1), 5), 8) Account Manager, Senior Support Consultant Dr. Sebastian Sick 1), 2), 5), 7) Head of Company Law Unit, Hans Böckler Foundation Supervisory Board, Georgsmarienhütte GmbH, Georgsmarienhütte, Germany (until June 13, 2017) Pierre Thiollet 1), 4) Webmaster (P&I) Member of the SAP France Works Council Secretary of CHSCT (Hygiene, Security and Work Conditions Committee) Prof. Dr.-Ing. Dr.-Ing. E. h. Klaus Wucherer 3) Managing Director of Dr. Klaus Wucherer Innovations- und Technologieberatung GmbH, Erlangen, Germany Deputy Chairman of the Supervisory Board, HEITEC AG, Erlangen, Germany Deputy Chairman of the Supervisory Board, LEONI AG, Nuremberg, Germany (until May 11, 2017) Chairman of the Supervisory Board, Festo AG & Co. KG, Esslingen, Germany Supervisory Board Members Who Left During 2017 Jim Hagemann Snabe (until June 30, 2017) Information as at December 31, 2017 1) Elected by the employees 2) Member of the Company’s General and Compensation Committee 3) Member of the Company’s Audit Committee 4) Member of the Company’s Technology and Strategy Committee 5) Member of the Company’s Finance and Investment Committee 6) Member of the Company’s Nomination Committee 7) Member of the Company’s Special Committee 8) Member of the Company’s People and Organization Committee Allocating the fair value of the share-based payments to the respective years they are economically linked to, the total compensation of the Executive Board members for the years 2017, 2016, and 2015 was as follows: Executive Board Compensation € thousands Short-term employee benefits Share-based payment 1) Subtotal 1) Post-employment benefits Thereof defined-benefit Thereof defined-contribution Total 1) 1) Portion of total executive compensation allocated to the respective year The share-based payment amounts disclosed above for 2017 and 2016 are based on the grant date fair value of the restricted share units (RSUs) and performance share units (PSUs), respectively, issued to Executive Board members during the year under the LTI 2016 Plan, effective January 1, 2016. The Executive Board members already received, in 2012, the LTI grants for the years 2012 to 2015 subject to continuous service as member of the Executive Board in the respective years. Although these grants are compensation for the Executive Board members in the respective years, section 314 of the German Commercial Code (HGB) required them to be included in the total compensation number for the year of grant. Upon his appointment to the Executive Board in 2015, Michael Kleinemeier received a grant related to 2015. Vesting of the LTI grants is dependent on the respective Executive Board member’s continuous service for the Company. The share-based payment for 2015 as defined in section 314 of the German Commercial Code (HGB) amounts to €263,200 and 4,622 RSUs, respectively, based on the allocation for 2015 for Michael Kleinemeier, which was granted in 2015 in line with his appointment to the Executive Board. Considering the grant date fair value of the RSUs allocated in 2015 instead of the economically allocated amount of share-based payments in the table above, the sum of short-term employee benefits and share-based payment amounts to €15,400,400 and the total Executive Board compensation amounts to €16,678,400. Share-Based Payment for Executive Board Members Number of RSUs granted Number of PSUs granted NA Total expense in € thousands In the table above, the share-based payment expense is the amount recorded in profit or loss under IFRS 2 (Share Based Payments) in the respective period. The defined benefit obligation (DBO) for pensions to Executive Board members and the annual pension entitlement of the members of the Executive Board on reaching age 60 based on entitlements from performance-based and salary-linked plans were as follows: Retirement Pension Plan for Executive Board Members € thousands DBO December 31 Annual pension entitlement The total annual compensation of the Supervisory Board members is as follows: Supervisory Board Compensation € thousands Total compensation Thereof fixed compensation Thereof committee remuneration The Supervisory Board members do not receive any share-based payment for their services. As far as members who are employee representatives on the Supervisory Board receive share-based payment, such compensation is for their services as employees only and is unrelated to their status as members of the Supervisory Board. Payments to/DBO for Former Executive Board Members € thousands Payments DBO December 31 SAP did not grant any compensation advance or credit to, or enter into any commitment for the benefit of, any member of the Executive Board or Supervisory Board in 2017, 2016, or 2015.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2017
Related Party Transactions
Related Party Transactions	(30) Related Party Transactions Certain Supervisory Board members of SAP SE currently hold, or held within the last year, positions of significant responsibility with other entities. We have relationships with certain of these entities in the ordinary course of business, whereby we buy and sell products, assets, and services at prices believed to be consistent with those negotiated at arm’s length between unrelated parties. Companies controlled by Hasso Plattner, chairman of our Supervisory Board and Chief Software Advisor of SAP, engaged in the following transactions with SAP: providing consulting services to SAP, receiving sport sponsoring from SAP, making purchases of SAP products and services. Wilhelm Haarmann practices as a partner in the law firm Linklaters LLP in Frankfurt am Main, Germany. SAP occasionally purchased and purchases legal and similar services from Linklaters. Occasionally, members of the Executive Board of SAP SE obtain services from SAP for which they pay a consideration consistent with those negotiated at arm’s length between unrelated parties. All amounts related to the abovementioned transactions were immaterial to SAP in all periods presented in these consolidated financial statements. In total, we sold products and services to companies controlled by members of the Supervisory Board in the amount of €2 million (2016: €1 million), we bought products and services from such companies in the amount of €5 million (2016: €3 million), and we provided sponsoring and other financial support to such companies in the amount of €4 million (2016: €4 million). Outstanding balances at year end from transactions with such companies were €0 million (2016: €0 million) for amounts owed to such companies and €0 million (2016: €0 million) for amounts owed by such companies. All of these balances are unsecured and interest-free and settlement is expected to occur in cash. Commitments (the longest of which is for six years) made by us to purchase further goods or services from these companies and to provide further sponsoring and other financial support amount to €21 million as at December 31, 2017 (2016: €28 million). In total, we sold services to members of the Executive Board and the Supervisory Board in the amount of €0 million (2016: €0 million), and we received services from members of the Supervisory Board (including services from employee representatives on the Supervisory Board in their capacity as employees of SAP) in the amount of €1 million (2016: €1 million). Amounts owed to Supervisory Board members from these transactions were €0 million as at December 31, 2017 (2016: €0 million). All of these balances are unsecured and interest-free and settlement is expected to occur in cash. For information about the compensation of our Executive Board and Supervisory Board members, see Note (29) .

Principal Accountant Fees and S

Principal Accountant Fees and Services	12 Months Ended
	Dec. 31, 2017
Principal Accountant Fees and Services
Principal Accountant Fees and Services	(31) Principal Accountant Fees and Services At the Annual General Meeting of Shareholders held on May 10, 2017, our shareholders elected KPMG AG Wirtschaftsprüfungsgesellschaft as SAP’s independent auditor for 2017. KPMG AG Wirtschaftsprüfungsgesellschaft has been the company’s principal auditor since the fiscal year 2002. KPMG AG Wirtschaftsprüfungsgesellschaft and other firms in the global KPMG network charged the following fees to SAP for audit and other professional services related to 2017 and the previous years: Fees for Audit and Other Professional Services € millions KPMG AG Foreign Total KPMG AG Foreign Total KPMG AG Foreign Total Audit fees Audit-related fees Tax fees All other fees Total Audit fees are the aggregate fees charged by KPMG for auditing our consolidated financial statements and the statutory financial statements of SAP SE and its subsidiaries. Audit-related fees are fees charged by KPMG for assurance and related services that are reasonably related to the performance of the audit or review of our financial statements and are not reported under audit fees.

Events After the Reporting Peri

Events After the Reporting Period	12 Months Ended
	Dec. 31, 2017
Events After the Reporting Period
Events After the Reporting Period	(32) Events After the Reporting Period On January 30, 2018, SAP announced that SAP America, Inc. has entered into an agreement to acquire Callidus Software Inc. The per share purchase price of $36.00 represents a 21% premium over the 30-day volume weighted average price per share and a 28% premium over Callidus Software Inc.’s 90-day volume weighted average price per share. The per share price represents an enterprise value of approximately $2.4 billion. SAP safeguards funding of the transaction with existing cash balances and an acquisition term loan and intends to refinance substantial portions of the purchase price with capital market transactions. The transaction is expected to close in the second quarter of 2018, subject to approval from Callidus Software Inc. stockholders, clearances by the relevant regulatory authorities, and other customary closing conditions. Callidus Software Inc. is a leader in cloud-based sales, marketing, learning, and customer experience solutions. Callidus Software Inc. offers a complete suite of solutions that identify the right leads, ensure proper territory and quota distribution, enable sales forces, automate configure price quote, and streamline sales compensation. Callidus Software Inc. is a synergistic addition to SAP’s portfolio and significantly strengthens SAP’s position in the customer relationship management (CRM) space. Other than that, no events have occurred since December 31, 2017, that have a material impact on the Company’s Consolidated Financial Statements.

Subsidiaries and Other Equity I

Subsidiaries and Other Equity Investments	12 Months Ended
	Dec. 31, 2017
Subsidiaries and Other Equity Investments
Subsidiaries and Other Equity Investments	(33) Subsidiaries and Other Equity Investments Subsidiaries Name and Location of Company Owner-ship Total Revenue 1) Profit/Loss (- for 2017 1) Total Equity 1) Number of 2) Foot- % € thousands € thousands € thousands Major Subsidiaries Ariba, Inc., Palo Alto, CA, United States Concur Technologies, Inc., Bellevue, WA, United States LLC SAP CIS, Moscow, Russia SAP (Schweiz) AG, Biel, Switzerland –338,934 SAP (UK) Limited, Feltham, United Kingdom –65,176 10) SAP America, Inc., Newtown Square, PA, United States –344,644 SAP Asia Pte Ltd, Singapore, Singapore –28,550 –26,721 SAP Australia Pty Ltd, Sydney, Australia –82,950 SAP Brasil Ltda, São Paulo, Brazil –66,298 –62,107 SAP Canada, Inc., Toronto, Canada SAP China Co., Ltd., Shanghai, China –83,320 –117,810 SAP Deutschland SE & Co. KG, Walldorf, Germany 7), 9) SAP France, Levallois-Perret, France SAP Hungary Rendszerek, Alkalmazások és Termékek az Adatfeldolgozásban Informatikai Kft., Budapest, Hungary SAP India Private Limited, Bangalore, India SAP Industries, Inc., Newtown Square, PA, United States SAP Italia Sistemi Applicazioni Prodotti in Data Processing S.p.A., Vimercate, Italy SAP Japan Co., Ltd., Tokyo, Japan SAP Labs India Private Limited, Bangalore, India SAP Labs, LLC, Palo Alto, CA, United States SAP México S.A. de C.V., Mexico City, Mexico 12) SAP Nederland B.V., ‘s-Hertogenbosch, the Netherlands 11) SAP Service and Support Centre (Ireland) Limited, Dublin, Ireland SuccessFactors, Inc., South San Francisco, CA, United States Name and Location of Company Owner- Foot- % Other Subsidiaries 3) “SAP Kazakhstan” LLP, Almaty, Kazakhstan 110405, Inc., Newtown Square, PA, United States Abakus Europe Limited, London, United Kingdom 4) Abakus Ukraine Limited Liability Company, Kiev, Ukraine 4) Ambin Properties Proprietary Limited, Johannesburg, South Africa Ariba Czech s.r.o., Prague, Czech Republic Ariba India Private Limited, Gurgaon, India Ariba International Holdings, Inc., Wilmington, DE, United States Ariba International Singapore Pte Ltd, Singapore, Singapore Ariba International, Inc., Wilmington, DE, United States Ariba Slovak Republic s.r.o., Košice, Slovakia Ariba Software Technology Services (Shanghai) Co., Ltd., Shanghai, China Ariba Technologies India Private Limited, Bangalore, India Ariba Technologies Netherlands B.V., ‘s-Hertogenbosch, the Netherlands 11) Beijing Zhang Zhong Hu Dong Information Technology Co., Ltd., Beijing, China 5) b-process, Paris, France Business Objects Holding B.V., ‘s-Hertogenbosch, the Netherlands 11) Business Objects Option LLC, Wilmington, DE, United States Business Objects Software Limited, Dublin, Ireland Christie Partners Holding C.V., ‘s-Hertogenbosch, the Netherlands ClearTrip Inc. (Mauritius), Ebene, Mauritius ClearTrip Inc., George Town, Cayman Islands Cleartrip MEA FZ LLC, Dubai, United Arab Emirates ClearTrip Private Limited, Mumbai, India CNQR Operations Mexico S. de. R.L. de. C.V., San Pedro Garza Garcia, Mexico Concur (Austria) GmbH, Vienna, Austria Concur (Canada), Inc., Toronto, Canada Concur (France) SAS, Paris, France Concur (Germany) GmbH, Frankfurt am Main, Germany 8), 9) Concur (Japan) Ltd., Bunkyo-ku, Japan Concur (New Zealand) Limited, Wellington, New Zealand Concur (Philippines) Inc., Makati City, Philippines Concur (Switzerland) GmbH, Zurich, Switzerland Concur Czech (s.r.o.), Prague, Czech Republic Concur Holdings (France) SAS, Paris, France Concur Holdings (Netherlands) B.V., Amsterdam, the Netherlands 11) Name and Location of Company Owner- Foot- % Concur Technologies (Australia) Pty. Limited, Sydney, Australia Concur Technologies (Hong Kong) Limited, Hong Kong, China Concur Technologies (India) Private Limited, Bangalore, India Concur Technologies (Singapore) Pte Ltd, Singapore, Singapore 12) Concur Technologies (UK) Limited, London, United Kingdom 10) ConTgo Consulting Limited, London, United Kingdom 10) ConTgo Limited, London, United Kingdom 10) ConTgo Pty. Ltd., Sydney, Australia Crystal Decisions (Ireland) Limited, Dublin, Ireland Crystal Decisions Holdings Limited, Dublin, Ireland Crystal Decisions UK Limited, London, United Kingdom EssCubed Procurement Pty. Ltd., Johannesburg, South Africa Extended Systems, Inc., San Ramon, CA, United States Fedem Technology AS, Trondheim, Norway Fieldglass Europe Limited, London, United Kingdom 10) Financial Fusion, Inc., San Ramon, CA, United States FreeMarkets Ltda., São Paulo, Brazil Gigya Australia Pty Ltd, Syndey, Australia 4) Gigya Ltd., Tel Aviv, Israel 4) Gigya UK Ltd, London, United Kingdom 4), 10) Gigya, Inc., Mountain View, CA, United States 4) GlobalExpense Limited, London, United Kingdom 10) Hipmunk, Inc., San Francisco, CA, United States hybris (US) Corp., Wilmington, DE, United States hybris GmbH, Munich, Germany 8), 9) Inxight Federal Systems Group, Inc., Wilmington, DE, United States LLC “SAP Labs”, Moscow, Russia LLC “SAP Ukraine”, Kiev, Ukraine Merlin Systems Oy, Espoo, Finland Multiposting Sp.z o.o., Warsaw, Poland Nihon Ariba K.K., Tokyo, Japan OutlookSoft Deutschland GmbH, Walldorf, Germany Plat.One Inc., Palo Alto, CA, United States Plat.One Lab Srl, Bogliasco, Italy Plateau Systems LLC, South San Francisco, CA, United States PT SAP Indonesia, Jakarta, Indonesia PT Sybase 365 Indonesia, Jakarta, Indonesia Quadrem Africa Pty. Ltd., Johannesburg, South Africa Quadrem Brazil Ltda., Rio de Janeiro, Brazil Quadrem Chile Ltda., Santiago de Chile, Chile Name and Location of Company Owner- Foot- % Quadrem Colombia SAS, Bogotá, Colombia Quadrem International Ltd., Hamilton, Bermuda Quadrem Netherlands B.V., Amsterdam, the Netherlands 11) Quadrem Overseas Cooperatief U.A., Amsterdam, the Netherlands Quadrem Peru S.A.C., Lima, Peru Ruan Lian Technologies (Beijing) Co., Ltd., Beijing, China SAP (Beijing) Software System Co., Ltd., Beijing, China SAP Andina y del Caribe, C.A., Caracas, Venezuela 12) SAP Argentina S.A., Buenos Aires, Argentina 12) SAP Asia (Vietnam) Co., Ltd., Ho Chi Minh City, Vietnam SAP AZ LLC, Baku, Azerbaijan SAP Belgium NV/SA, Brussels, Belgium SAP Beteiligungs GmbH, Walldorf, Germany SAP Bulgaria EOOD, Sofia, Bulgaria SAP Business Compliance Services GmbH, Siegen, Germany SAP Business Services Center Nederland B.V., ‘s-Hertogenbosch, the Netherlands 11) SAP Chile Limitada, Santiago, Chile 12) SAP China Holding Co., Ltd., Beijing, China SAP Colombia S.A.S., Bogotá, Colombia 12) SAP Commercial Services Ltd., Valletta, Malta SAP Costa Rica, S.A., San José, Costa Rica 12) SAP ČR, spol. s r.o., Prague, Czech Republic SAP Cyprus Limited, Nicosia, Cyprus SAP d.o.o., Zagreb, Croatia SAP Danmark A/S, Copenhagen, Denmark SAP Dritte Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany SAP East Africa Limited, Nairobi, Kenya 12) SAP Egypt LLC, Cairo, Egypt SAP EMEA Inside Sales S.L., Barcelona, Spain SAP Erste Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany 8), 9) SAP España – Sistemas, Aplicaciones y Productos en la Informática, S.A., Madrid, Spain SAP Estonia OÜ, Tallinn, Estonia SAP Financial, Inc., Toronto, Canada SAP Finland Oy, Espoo, Finland SAP Foreign Holdings GmbH, Walldorf, Germany SAP France Holding, Levallois-Perret, France SAP Global Marketing, Inc., New York, NY, United States SAP Hellas S.A., Athens, Greece SAP Holdings (UK) Limited, Feltham, United Kingdom 10) SAP Hong Kong Co., Ltd., Hong Kong, China SAP Hosting Beteiligungs GmbH, St. Leon-Rot, Germany 8), 9) Name and Location of Company Owner- Foot- % SAP India (Holding) Pte Ltd, Singapore, Singapore SAP International Panama, S.A., Panama City, Panama SAP International, Inc., Miami, FL, United States SAP Investments, Inc., Wilmington, DE, United States SAP Ireland Limited, Dublin, Ireland SAP Ireland US - Financial Services Designated Activity Company, Dublin, Ireland SAP Israel Ltd., Ra’anana, Israel 12) SAP Korea Ltd., Seoul, South Korea SAP Labs Bulgaria EOOD, Sofia, Bulgaria SAP Labs Finland Oy, Espoo, Finland SAP Labs France SAS, Mougins, France SAP Labs Israel Ltd., Ra’anana, Israel SAP Labs Korea, Inc., Seoul, South Korea SAP Latvia SIA, Riga, Latvia SAP Malaysia Sdn. Bhd., Kuala Lumpur, Malaysia SAP Malta Investments Ltd., Valletta, Malta SAP MENA FZ L.L.C., Dubai, United Arab Emirates SAP Middle East and North Africa L.L.C., Dubai, United Arab Emirates 5), 12) SAP National Security Services, Inc., Newtown Square, PA, United States SAP Nederland Holding B.V., ‘s-Hertogenbosch, the Netherlands 11) SAP New Zealand Limited, Auckland, New Zealand SAP Norge AS, Lysaker, Norway SAP North West Africa Ltd, Casablanca, Morocco SAP Österreich GmbH, Vienna, Austria SAP Perú S.A.C., Lima, Peru 12) SAP Philippines, Inc., Makati City, Philippines SAP Polska Sp. z o.o., Warsaw, Poland SAP Portals Europe GmbH, Walldorf, Germany SAP Portals Holding Beteiligungs GmbH, Walldorf, Germany SAP Portals Israel Ltd., Ra’anana, Israel SAP Portugal – Sistemas, Aplicações e Produtos Informáticos, Sociedade Unipessoal, Lda., Porto Salvo, Portugal SAP Projektverwaltungs- und Beteiligungs GmbH, Walldorf, Germany SAP Public Services Hungary Kft., Budapest, Hungary SAP Public Services, Inc., Washington, DC, United States SAP Puerto Rico GmbH, Walldorf, Germany 8), 9); 12) SAP Retail Solutions Beteiligungsgesellschaft GmbH, Walldorf, Germany SAP Romania SRL, Bucharest, Romania SAP Saudi Arabia Software Services Ltd, Riyadh, Kingdom of Saudi Arabia Name and Location of Company Owner- Foot- % SAP Saudi Arabia Software Trading Ltd, Riyadh, Kingdom of Saudi Arabia SAP Sechste Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany 8), 9) SAP Services s.r.o., Prague, Czech Republic SAP Siebte Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany 8), 9) SAP sistemi, aplikacije in produkti za obdelavo podatkov d.o.o., Ljubljana, Slovenia SAP Slovensko s.r.o., Bratislava, Slovakia SAP Software and Services LLC, Doha, Qatar 5) SAP Svenska Aktiebolag, Stockholm, Sweden 12) SAP System Application and Products Myanmar Ltd., Yangon, Myanmar 4) SAP Systems, Applications and Products in Data Processing (Thailand) Ltd., Bangkok, Thailand SAP Taiwan Co., Ltd., Taipei, Taiwan SAP Technologies Inc., Palo Alto, CA, United States SAP Training and Development Institute FZCO, Dubai, United Arab Emirates SAP Türkiye Yazilim Üretim ve Ticaret A.Ş., Istanbul, Turkey SAP UAB, Vilnius, Lithuania SAP Ventures Investment GmbH, Walldorf, Germany 8), 9) SAP Vierte Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany SAP West Balkans d.o.o., Belgrade, Serbia SAP Zweite Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany 8), 9) SAP.io Fund, L.P., San Francisco, CA, United States 4); 6) Sapphire SAP HANA Fund of Funds, L.P., Palo Alto, CA, United States 6) Sapphire Ventures Fund I, L.P., Palo Alto, CA, United States 6) Sapphire Ventures Fund II, L.P., Palo Alto, CA, United States 6) Sapphire Ventures Fund III, L.P., Palo Alto, CA, United States 4); 6) SAPV (Mauritius), Ebene, Mauritius 6) SuccessFactors (Philippines), Inc., Pasig City, Philippines SuccessFactors Asia Pacific Limited, Hong Kong, China SuccessFactors Cayman, Ltd., Grand Cayman, Cayman Islands Sybase 365 Ltd., Tortola, British Virgin Islands Sybase 365, LLC, San Ramon, CA, United States Sybase Angola, LDA, Luanda, Angola Sybase Iberia S.L., Madrid, Spain Sybase India Ltd., Mumbai, India Sybase International Holdings Corporation, LLC, San Ramon, CA, United States Sybase Philippines, Inc., Makati City, Philippines Name and Location of Company Owner- Foot- % Sybase Software (India) Private Ltd., Mumbai, India Sybase, Inc., San Ramon, CA, United States Systems Applications Products (Africa Region) Proprietary Limited, Johannesburg, South Africa Systems Applications Products (Africa) Proprietary Limited, Johannesburg, South Africa Systems Applications Products (South Africa) Proprietary Limited, Johannesburg, South Africa 12) Systems Applications Products Nigeria Limited, Victoria Island, Nigeria 12) TomorrowNow, Inc., Bryan, TX, United States TRX Europe Limited, London, United Kingdom 10) TRX Luxembourg, S.a.r.l., Luxembourg City, Luxembourg TRX Technologies India Private Limited, Raman Nagar, India TRX UK Limited, London, United Kingdom 10) TRX, Inc., Bellevue, WA, United States Volume Integration, Inc., VA, United States 1) These figures are based on our local IFRS financial statements prior to eliminations resulting from consolidation and therefore do not reflect the contribution of these companies included in the Consolidated Financial Statements. The translation of the equity into Group currency is based on period-end closing exchange rates, and on average exchange rates for revenue and net income/loss. 2) As at December 31, 2017, including managing directors, in FTE. 3) Figures for profit/loss after tax and total equity pursuant to HGB, section 285 and section 313 are not disclosed if they are of minor significance for a fair presentation of the profitability, liquidity, capital resources and financial position of SAP SE, pursuant to HGB, section 313 (2) sentence 3 no. 4 and section 286 (3) sentence 1 no. 1. 4) Consolidated for the first time in 2017. 5) Agreements with the other shareholders provide that SAP SE fully controls the entity. 6) SAP SE does not hold any ownership interests in six structured entities, SAPV (Mauritius), Sapphire SAP HANA Fund of Funds, L.P., Sapphire Ventures Fund I, L.P., Sapphire Ventures Fund II, L.P., Sapphire Ventures Fund III, L.P., and SAP.io Fund, L.P. However, based on the terms of limited partnership agreements under which these entities were established, SAP SE is exposed to the majority of the returns related to their operations and has the current ability to direct these entities’ activities that affect these returns, in accordance with IFRS 10 (Consolidated Financial Statements). Accordingly, the results of operations are included in SAP’s consolidated financial statements. 7) Entity whose personally liable partner is SAP SE. 8) Entity with (profit and) loss transfer agreement. 9) Pursuant to HGB, section 264 (3) or section 264b, the subsidiary is exempt from applying certain legal requirements to their statutory stand-alone financial statements including the requirement to prepare notes to the financial statements and a review of operations, the requirement of independent audit, and the requirement of public disclosure. 10) Pursuant to sections 479A to 479C of the UK Companies Act 2006, the entity is exempt from having its financial statements audited on the basis that SAP SE has provided a guarantee of the entity’s liabilities in respect of its financial year ended December 31, 2017. 11) Pursuant to article 2:403 of the Dutch Civil Code, the entity is exempt from applying certain legal requirements to their statutory stand-alone financial statements including the requirement to prepare the financial statements, the requirement of independent audit, and the requirement of public disclosure, on the basis that SAP SE has provided a guarantee of the entity’s liabilities in respect of its financial year ended December 31, 2017. 12) Entity with support letter issued by SAP SE. Other Equity Investments Name and Location of Company Owner- % Joint Arrangements and Investments in Associates China DataCom Corporation Limited, Guangzhou, China Convercent, Inc., Denver, CO, United States Procurement Negócios Eletrônicos S/A, Rio de Janeiro, Brazil StayNTouch Inc., Bethesda, MD, United States Visage Mobile, Inc., Milwaukee, WI, United States Yapta, Inc., Seattle, WA, United States Name and Location of Company Equity Investments with Ownership of at Least 5% 83North IV, L.P., Hertzalia, Israel Alchemist Accelerator Fund I LLC, San Francisco, CA, United States All Tax Platform - Solucoes Tributarias S.A., São Paulo, Brazil Amplify Partners II L.P., Menlo Park, CA, United States Amplify Partners L.P., Menlo Park, CA, United States AP Opportunity Fund, LLC, Menlo Park, CA, United States Blue Yard Capital I GmbH & Co. KG, Berlin, Germany Catchpoint Systems, Inc., New York, NY, United States Char Software, Inc., Boston, MA, United States Cloudhealth Technologies, Inc., Boston, MA, United States Costanoa Venture Capital II L.P., Palo Alto, CA, United States Costanoa Venture Capital III L.P., Palo Alto, CA, United States Costanoa Venture Capital QZ, LLC, Palo Alto, CA, United States Culture Amp, Inc., San Francisco, CA, United States Data Collective II L.P., San Francisco, CA, United States Data Collective III L.P., San Francisco, CA, United States Data Collective IV, L.P., San Francisco, CA, United States Dharma Platform, Inc., Washington, DC, United States EIT ICT Labs Germany GmbH, Berlin, Germany FeedZai S.A., Lisbon, Portugal Felix Ventures II, L.P., London, United Kingdom Follow Analytics, Inc., San Francisco, CA, United States GK Software AG, Schöneck, Germany Greater Pacific Capital (Cayman) L.P., Grand Cayman, Cayman Islands IDG Ventures USA III, L.P., San Francisco, CA, United States IEX Group, Inc., New York, NY, United States Inkling Systems, Inc., San Francisco, CA, United States InnovationLab GmbH, Heidelberg, Germany Name and Location of Company innoWerft Technologie- und Gründerzentrum Walldorf Stiftung GmbH, Walldorf, Germany Integral Ad Science, Inc., New York, NY, United States JFrog, Ltd., Netanya, Israel Jibe, Inc., New York, NY, United States Kaltura, Inc., New York, NY, United States Landlog Limited, Tokyo, Japan LeanData, Inc., Sunnyvale, CA, United States Local Globe VII, L.P., St. Peter Port, Guernsey, Channel Islands Local Globe VIII, L.P., St. Peter Port, Guernsey, Channel Islands Looker Data Sciences, Inc., Santa Cruz, CA, United States Mosaic Ventures I, L.P., London, United Kingdom MVP Strategic Partnership Fund GmbH & Co. KG, Munich, Germany Narrative Science, Inc., Chicago, IL, United States Nor1, Inc., Santa Clara, CA, United States Notation Capital II, L.P., Brooklyn, NY, United States Notation Capital, L.P., Brooklyn, NY, United States On Deck Capital, Inc., New York, NY, United States OpenX Software Limited, Pasadena, CA, United States OpsRamp, Inc., San Jose, CA, United States Pheonix Labs Canada, ULC, Burnaby, BC, Canada Point Nine Annex GmbH & Co. KG, Berlin, Germany Point Nine Capital Fund II GmbH & Co. KG, Berlin, Germany Point Nine Capital Fund III GmbH & Co. KG, Berlin, Germany Point Nine Capital Fund IV GmbH & Co. KG, Berlin, Germany Portworx Inc., Los Altos, CA, United States Post for Systems, Cairo, Egypt PubNub, Inc., San Francisco, CA, United States Realize Corporation, Tokyo, Japan Reltio, Inc., Redwood Shores, CA, United States Ridge Ventures IV, L.P., San Francisco, CA, United States Rome2rio Pty. Ltd., Richmond, Australia Smart City Planning, Inc., Tokyo, Japan Socrata, Inc., Seattle, WA, United States SportsTech Fund, L.P., Palo Alto, CA, United States SportsTech Parallel Fund, L.P., Palo Alto, CA, United States Spring Mobile Solutions, Inc., Salt Lake City, UT, United States Storm Ventures V, L.P., Menlo Park, CA, United States SumoLogic, Inc., Redwood City, CA, United States SV Angel IV, L.P., San Francisco, CA, United States T3C Inc., Mountain View, CA, United States The Currency Cloud Group Limited, London, United Kingdom The SaaStr Fund I, L.P., Palo Alto, CA, United States The SAVO Group Ltd., Chicago, IL, United States TidalScale, Inc., Campbell, CA, United States Upfront V, L.P., Santa Monica, CA, United States Wandera, Inc., San Francisco, CA, United States

Summary of Significant Accoun43

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Summary of Significant Accounting Policies
Bases of Measurement	The Consolidated Financial Statements have been prepared on the historical cost basis except for the following: - Derivative financial instruments, available-for-sale financial assets, and liabilities for cash-settled share-based payments are measured at fair value. - Post-employment benefits are measured at present value of the defined benefit obligations less fair value of plan assets. - Monetary assets and liabilities denominated in foreign currencies are translated at period-end exchange rates. Where applicable, information about the methods and assumptions used in determining the respective measurement bases is disclosed in the Notes specific to that asset or liability.
Business Combinations and Goodwill	We decide on a transaction-by-transaction basis whether to measure the non-controlling interest in the acquiree at fair value or at the proportionate share of the acquiree’s identifiable net assets. Acquisition-related costs are accounted as expense in the periods in which the costs are incurred and the services are received, with the expense being classified as general and administration expense.
Foreign Currencies	Income and expenses and operating cash flows of our foreign subsidiaries that use a functional currency other than the euro are translated at average rates of foreign exchange (FX) computed on a monthly basis. Exchange differences resulting from foreign currency transactions are recognized in other non-operating income/expense, net. The exchange rates of key currencies affecting the Company were as follows: Exchange Rates Equivalent to €1 Middle Rate Annual Average Exchange Rate U.S. dollar USD Pound sterling GBP Japanese yen JPY Swiss franc CHF Canadian dollar CAD Australian dollar AUD With effect from January 1, 2017, we have applied hyperinflationary accounting in accordance with IAS 29 for our subsidiary in Venezuela, the impact of which has not been material to us.
Revenue Recognition	Classes of Revenue We derive our revenue from fees charged to our customers for (a) the use of our hosted cloud offerings, (b) licenses to our on-premise software products, and (c) standardized and premium support services, consulting, customer-specific on-premise software development agreements, training, and other services. Cloud and software revenue, as presented in our Consolidated Income Statements, is the sum of our cloud subscriptions and support revenue, our software licenses revenue, and our software support revenue. - Revenue from cloud subscriptions and support represents fees earned from providing customers with the following: n Software-as-a-Service (SaaS), that is, a right to use software functionality in a cloud-based-infrastructure (hosting) provided by SAP, where the customer does not have the right to terminate the hosting contract and take possession of the software to run it on the customer’s own IT infrastructure or by a third-party hosting provider, or n Platform-as-a-Service (PaaS), that is, access to a cloud-based infrastructure to develop, run, and manage applications, or n Infrastructure-as-a-Service (IaaS), that is, hosting and related application management services for software hosted by SAP, where the customer has the right to take possession of the software, or n Additional premium cloud subscription support beyond the regular support that is embedded in the basic cloud subscription fees, or n Business Network Services, that is, connecting companies in a cloud-based-environment to perform business processes between the connected companies. - Software licenses revenue represents fees earned from the sale or license of software to customers for use on the customer’s premises, in other words, where the customer has the right to take possession of the software for installation on the customer’s premises (on-premise software). Software licenses revenue includes revenue from both the sale of our standard software products and customer-specific on-premise software development agreements. - Software support revenue represents fees earned from providing customers with standardized support services which comprise unspecified future software updates, upgrades, and enhancements as well as technical product support services for on-premise software products. We do not sell separately technical product support or unspecified software upgrades, updates, and enhancements. Additionally, control for these components transfers simultaneously over time. Accordingly, we do not distinguish within software support revenue or within cost of software support the amounts attributable to technical support services and unspecified software upgrades, updates, and enhancements. Services revenue as presented in our Consolidated Income Statements represents fees earned from providing customers with the following: - Professional services, that is, consulting services that primarily relate to the installation and configuration of our cloud subscriptions and on-premise software products - Premium support services, that is, high-end support services tailored to customer requirements - Training services - Messaging services (primarily transmission of electronic text messages from one mobile phone provider to another) - Payment services in connection with our travel and expense management offerings. We account for out-of-pocket expenses invoiced by SAP and reimbursed by customers as cloud subscriptions and support, software support, or services revenue, depending on the nature of the service for which the out-of-pocket expenses were incurred. Timing of Revenue Recognition We do not start recognizing revenue from customer arrangements before evidence of an arrangement exists, the amount of revenue and associated costs can be measured reliably, collection of the related receivable is probable, and the delivery has occurred or the services have been rendered. If, for any of our product or service offerings, we determine at the outset of an arrangement that the amount of revenue cannot be measured reliably, we conclude that the inflow of economic benefits associated with the transaction is not probable, and we defer revenue recognition until the arrangement fee becomes due and payable by the customer. If, at the outset of an arrangement, we determine that collectability is not probable, we conclude that the inflow of economic benefits associated with the transaction is not probable, and we defer revenue recognition until the earlier of when collectability becomes probable or payment is received. If a customer is specifically identified as a bad debtor at a later point in time, we stop recognizing revenue from the customer except to the extent of the fees that have already been collected. In general, we invoice fees for standard software upon contract closure and delivery. Periodic fixed fees for cloud subscription services and software support services are mostly invoiced yearly or quarterly in advance. Fees based on actual transaction volumes for cloud subscriptions and fees charged for non-periodical services are invoiced as the services are delivered. Cloud subscriptions and support revenue is recognized as the services are performed. Where a periodic fixed fee is agreed for the right to continuously access and use a cloud offering for a certain term, the fee is recognized ratably over the term covered by the fixed fee. Fees that are based on actual transaction volumes are recognized as the transactions occur. In general, our cloud subscriptions and support contracts include certain set-up activities. If these set-up activities have stand-alone value, they are accounted for as distinct deliverables, with the respective revenue being classified as service revenue and recognized as the set-up activity is performed. If we conclude that such set-up activities are not distinct deliverables, we do not account for them separately. Revenue from the sale of perpetual licenses of our standard on-premise software products is recognized upon delivery of the software, that is, when the customer has access to the software. Occasionally, we license on-premise software for a specified period of time, revenue from such time-based licenses is also recognized upon delivery of the software. In general, our on-premise software license agreements include neither acceptance-testing provisions nor rights to return the software. If an arrangement allows for customer acceptance-testing of the software, we defer revenue until the earlier of customer acceptance or when the acceptance right lapses. If an arrangement allows for returning the software, we defer recognition of software revenue until the right to return expires. We usually recognize revenue from on-premise software arrangements involving resellers on evidence of sell-through by the reseller to the end customer, because the inflow of the economic benefits associated with the arrangements to us is not probable before sell-through has occurred. Software licenses revenue from customer-specific on-premise software development agreements that qualify for revenue recognition by reference to the stage of completion of the contract activity is recognized using the percentage-of-completion method based on contract costs incurred to date as a percentage of total estimated contract costs required to complete the development work. Under our standardized support services, our performance obligation is to stand ready to provide technical product support and unspecified updates, upgrades, and enhancements on a when-and-if-available basis. Consequently, we recognize support revenue ratably over the term of the support arrangement. We recognize services revenue as the services are rendered. Usually, our professional services contracts and premium support services contracts do not involve significant production, modification, or customization of software, and the related revenue is recognized as the services are provided using the percentage-of-completion method of accounting. For messaging services, we measure the progress of service rendering based on the number of messages successfully processed and delivered except for fixed-price messaging arrangements, for which revenue is recognized ratably over the contractual term of the arrangement. Revenue from our training services is recognized when the customer consumes the respective classroom training. For on-demand training services, whereby our performance obligation is to stand ready and provide the customer with access to the training courses and learning content services, revenue is recognized ratably over the contractual term of the arrangement. Measurement of Revenue Revenue is recognized net of returns and allowances, trade discounts, and volume rebates. Our contributions to resellers that allow our resellers to execute qualified and approved marketing activities are recognized as an offset to revenue, unless we obtain a separate identifiable benefit for the contribution and the fair value of that benefit is reasonably estimable. Multiple-Element Arrangements We combine two or more customer contracts with the same customer and account for the contracts as a single arrangement if the contracts are negotiated as a package or otherwise linked. We account for the different goods and services promised under our customer contracts as separate units of account (distinct deliverables) unless: - The contract involves significant production, modification, or customization of the cloud subscription or on-premise software; and - The services are not available from third-party vendors and are therefore deemed essential to the cloud subscription or on-premise software. Goods and services that do not qualify as distinct deliverables are combined into one unit of account (combined deliverables). The portion of the transaction fee allocated to one distinct deliverable is recognized in revenue separately under the policies applicable to the respective deliverable. For combined deliverables consisting of cloud offerings or on-premise software and other services, the allocated portion of the transaction fee is recognized using the percentage-of-completion method, as outlined above, or over the cloud subscription term, if applicable, depending on which service term is longer. We allocate the total transaction fee of a customer contract to the distinct deliverables under the contract based on their fair values. The allocation is done relative to the distinct deliverables’ individual fair values unless the residual method is applied as outlined below. Fair value is determined by company-specific objective evidence of fair value, which is the price charged consistently when that element is sold separately or, for elements not yet sold separately, the price established by our management if it is probable that the price will not change before the element is sold separately. Where company-specific objective evidence of fair value and third-party evidence of selling price cannot be established due to lacking stand-alone sales or lacking pricing consistency, we determine the fair value of a distinct deliverable by estimating its stand-alone selling price. Company-specific objective evidence of fair value and estimated stand-alone selling prices (ESP) for our major products and services are determined as follows: - We derive the company-specific objective evidence of fair value for our renewable support services from the rates charged to renew the support services annually after an initial period. Such renewal rates generally represent a fixed percentage of the discounted software license fee charged to the customer. The majority of our customers renew their annual support service contracts at these rates. - Company-specific objective evidence of fair value for our service offerings is derived from our consistently priced historic sales. - Company-specific objective evidence of fair value can generally not be established for our cloud subscriptions. ESP for these offerings is determined based on the rates agreed for the individual contract to apply if and when the subscription arrangement renews. We determine ESP by considering multiple factors which include, but are not limited to, the following: n Substantive renewal rates stipulated in the cloud arrangement; and n Gross margin expectations and expected internal costs of the respective cloud business model. - For our on-premise software offerings, company-specific objective evidence of fair value can generally not be established and representative stand-alone selling prices are not discernible from past transactions. We therefore apply the residual method to multiple-element arrangements that include on-premise software. Under this method, the transaction fee is allocated to all undelivered elements in the amount of their respective fair values and the remaining amount of the arrangement fee is allocated to the delivered element. With this policy, we have considered the guidance provided by Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Subtopic 985-605 (Software Revenue Recognition), where applicable, as authorized by IAS 8 (Accounting Policies, Changes in Accounting Estimates and Errors). We also consider FASB ASC 985-605 in our accounting for options that entitle the customer to purchase, in the future, additional on-premise software or services. We allocate revenue to future incremental discounts whenever customers are granted a material right, that is, the right to license additional on-premise software at a higher discount than the one given within the initial software license arrangement, or to purchase or renew services at rates below the fair values established for these services. We also consider whether future purchase options included in arrangements for cloud subscription deliverables constitute a material right.
Cost of Cloud and Software	Cost of cloud and software includes the costs incurred in producing the goods and providing the services that generate cloud and software revenue. Consequently, this line item primarily includes employee expenses relating to these services, amortization of acquired intangibles, fees for third-party licenses, shipping, ramp-up costs, and depreciation of our property, plant, and equipment (for example, of our data centers in which we host our cloud solutions).
Cost of Services	Cost of services includes the costs incurred in providing the services that generate service revenue, such as consulting and training activities, messaging, as well as certain application management services for our customers and our partners.
Research and Development	Research and development includes the costs incurred by activities related to the development of software solutions (new products, updates, and enhancements) including resource and hardware costs for the development systems. Research and development costs are expensed as incurred as not all criteria stipulated by the IFRS have been cumulatively met to allow for capitalization of material development expenses.
Sales and Marketing	Sales and marketing includes costs incurred for the selling and marketing activities related to our software and cloud solutions as well as our service portfolio.
General and Administration	General and administration includes costs related to finance and administrative functions, human resources, and general management as long as they are not directly attributable to one of the other operating expense line items.
Accounting for Uncertainties in Income Taxes	We measure current and deferred tax liabilities and assets for uncertainties in income taxes based on our best estimate of the most likely amount payable to or recoverable from the tax authorities, assuming that the tax authorities will examine the amounts reported to them and have full knowledge of all relevant information.
Share-Based Payments	Share-based payments cover cash-settled and equity-settled awards issued to our employees. The respective expenses are recognized as employee benefits expenses and classified in our Consolidated Income Statements according to the activities that the employees owning the awards perform. Under certain programs, we grant our employees discounts on purchases of SAP shares. Since those discounts are not dependent on future services to be provided by our employees, the discount is recognized as an expense when the discounts are granted. Where we economically hedge our exposure to cash-settled awards, changes in the fair value of the respective hedging instruments are also recognized as employee benefits expenses in profit or loss. The fair values of hedging instruments are based on market data reflecting current market expectations. For more information about our share-based payments, see Note (27) .
Financial Assets	Our financial assets comprise cash and cash equivalents (highly liquid investments with original maturities of three months or less), loans and receivables, acquired equity and debt investments, and derivative financial instruments (derivatives) with positive fair values. Financial assets are only classified as financial assets at fair value through profit or loss if they are held for trading, as we do not designate financial assets at fair value through profit or loss. All other financial assets are classified as loans and receivables if we do not designate them as available-for-sale financial assets. Regular-way purchases and sales of financial assets are recorded as at the trade date. Among the other impairment indicators in IAS 39 (Financial Instruments: Recognition and Measurement), for an investment in an equity security, objective evidence of impairment includes a significant (more than 20%) or prolonged (a period of more than nine months) decline in its fair value. Impairment losses on financial assets are recognized in financial income, net. For available-for-sale financial assets, which are non-derivative financial assets that are not assigned to loans and receivables or financial assets at fair value through profit or loss, impairment losses directly reduce an asset’s carrying amount, while impairments on loans and receivables are recorded using allowance accounts. Such allowance accounts are always presented together with the accounts containing the asset’s cost in other financial assets. Account balances are written off against the respective allowance after all collection efforts have been exhausted and the likelihood of recovery is considered remote.
Derivatives	Derivatives Not Designated as Hedging Instruments Many transactions constitute economic hedges, and therefore contribute effectively to the securing of financial risks but do not qualify for hedge accounting under IAS 39. To hedge currency risks inherent in foreign-currency denominated and recognized monetary assets and liabilities, we do not designate our held-for-trading derivative financial instruments as accounting hedges, because the profits and losses from the underlying transactions are recognized in profit or loss in the same periods as the profits or losses from the derivatives. In addition, we occasionally have contracts that contain foreign currency embedded derivatives that are required to be accounted for separately. Derivatives Designated as Hedging Instruments We use derivatives to hedge foreign currency risk or interest rate risk and designate them as cash flow or fair value hedges if they qualify for hedge accounting under IAS 39. For more information about our hedges, see Note (25) . Cash Flow Hedge In general, we apply cash flow hedge accounting to the foreign currency risk of highly probable forecasted transactions and interest rate risk on variable rate financial liabilities. With regard to foreign currency risk, hedge accounting relates to the spot price and the intrinsic values of the derivatives designated and qualifying as cash flow hedges, while gains and losses on the interest element and on those time values excluded from the hedging relationship as well as the ineffective portion of gains or losses are recognized in profit or loss as they occur. Fair Value Hedge We apply fair value hedge accounting for certain of our fixed rate financial liabilities. Valuation and Testing of Effectiveness The effectiveness of the hedging relationship is tested prospectively and retrospectively. Prospectively, we apply the critical terms match for our foreign currency hedges, as currencies, maturities, and the amounts are identical for the forecasted transactions and the spot element of the forward exchange rate contract or intrinsic value of the currency options, respectively. For interest rate swaps, we also apply the critical terms match, as the notional amounts, currencies, maturities, basis of the variable legs or fixed legs, respectively, reset dates, and the dates of the interest and principal payments are identical for the debt instrument and the corresponding interest rate swaps. Therefore, over the life of the hedging instrument, the changes in the designated components of the hedging instrument will offset the impact of fluctuations of the underlying hedged items. The method of testing effectiveness retrospectively depends on the type of the hedge as described further below: Cash Flow Hedge Retrospectively, effectiveness is tested on a cumulative basis applying the dollar offset method by using the hypothetical derivative method. Under this approach, the change in fair value of a constructed hypothetical derivative with terms reflecting the relevant terms of the hedged item is compared to the change in the fair value of the hedging instrument employing its relevant terms. The hedge is deemed highly effective if the results are within the range 80% to 125%. Fair Value Hedge Retrospectively, effectiveness is tested using statistical methods in the form of a regression analysis, by which the validity and extent of the relationship between the change in value of the hedged items as the independent variable and the fair value change of the derivatives as the dependent variable is determined. The hedge is deemed highly effective if the determination coefficient between the hedged items and the hedging instruments exceeds 0.8 and the slope coefficient lies within a range of –0.8 to –1.25.
Trade and Other Receivables	Trade receivables are recorded at invoiced amounts less sales allowances and allowances for doubtful accounts. We record these allowances based on a specific review of all significant outstanding invoices. When analyzing the recoverability of our trade receivables, we consider the following factors: - First, we consider the financial solvency of specific customers and record an allowance for specific customer balances when we believe it is probable that we will not collect the amount due according to the contractual terms of the arrangement. - Second, we evaluate homogenous portfolios of trade receivables according to their default risk, primarily based on the age of the receivable and historical loss experience, but also taking into consideration general market factors that might impact our trade receivable portfolio. We record a general bad debt allowance to record impairment losses for a portfolio of trade receivables when we believe that the age of the receivables indicates that it is probable that a loss has occurred and we will not collect some or all of the amounts due. Account balances are written off, that is, charged off against the allowance after all collection efforts have been exhausted and the likelihood of recovery is considered remote. In our Consolidated Income Statements, expenses from recording bad debt allowances for a portfolio of trade receivables as well as bad debt allowances for specific customer balances are classified as other operating income/expense, net. Sales allowances are recorded as an offset to the respective revenue item in our Consolidated Income Statements. Included in trade receivables are unbilled receivables related to fixed-fee and time-and-material consulting arrangements for contract work performed to date.
Other Non-Financial Assets	Other non-financial assets are recorded at amortized cost. The capitalized contract cost mainly results from the capitalization of direct and incremental cost incurred when obtaining a customer cloud subscription contract. We amortize these assets on a straight-line basis over the period of providing the cloud subscriptions to which the assets relate.
Goodwill and Intangible Assets	We classify intangible assets according to their nature and use in our operations. Software and database licenses consist primarily of technology for internal use, whereas acquired technology consists primarily of purchased software to be incorporated into our product offerings and in-process research and development (IPRD). Customer relationship and other intangibles consist primarily of customer contracts and acquired trademark licenses. All our purchased intangible assets other than goodwill have finite useful lives. They are initially measured at acquisition cost and subsequently amortized either based on expected consumption of economic benefits or on a straight-line basis over their estimated useful lives ranging from two to 20 years. Amortization for acquired in-process research and development project assets starts when the projects are complete and the developed software is taken to the market. We typically amortize these intangibles over five to seven years. Amortization expenses of intangible assets are classified as cost of cloud and software, cost of services, research and development, sales and marketing, and general and administration, depending on the use of the respective intangible assets. The annual goodwill impairment test is performed at the level of our operating segments since there are no lower levels in SAP at which goodwill is monitored for internal management purposes. The test is performed at the same time for all operating segments.
Property, Plant, and Equipment	Property, plant, and equipment are carried at acquisition cost plus the fair value of related asset retirement costs if any and if reasonably estimable, less accumulated depreciation. Property, plant, and equipment are depreciated over their expected useful lives, generally using the straight-line method. Useful Lives of Property, Plant, and Equipment Buildings Predominantly 25 to 50 years Leasehold improvements Based on the term of the lease contract Information technology equipment 2 to 6 years Office furniture 4 to 20 years Automobiles 4 to 5 years
Impairment of Goodwill and Non-Current Assets	Impairment losses, if any, are presented in other operating income/expense, net in profit or loss.
Liabilities	Financial Liabilities Financial liabilities include trade and other payables, bank loans, issued bonds, private placements, and other financial liabilities that comprise derivative and non-derivative financial liabilities. They are classified as financial liabilities at amortized cost and at fair value through profit or loss. The latter include only those financial liabilities that are held for trading, as we do not designate financial liabilities at fair value through profit or loss. Customer funding liabilities are funds we draw from and make payments on behalf of our customers for customers’ employee expense reimbursements, related credit card payments, and vendor payments. We present these funds in cash and cash equivalents and record our obligation to make these expense reimbursements and payments on behalf of our customers as customer funding liabilities. Expenses and gains/losses on financial liabilities mainly consist of interest expense, which is recognized based on the effective interest method.
Provisions	Provisions are recorded when: - We have a present obligation (legal or constructive) as a result of a past event; - It is probable that an outflow of resources embodying economic benefits will be required to settle the obligation; and - A reliable estimate can be made of the amount of the obligation. We regularly adjust provisions as further information becomes available or as circumstances change. Non-current provisions are reported at the present value of their expected settlement amounts as at the reporting date. Discount rates are regularly adjusted to current market interest rates. The employee-related provisions include, amongst others, long-term employee benefits. They are secured by pledged reinsurance coverage and are offset against the settlement amount of the secured commitment. A provision for restructuring is recognized when a detailed and formal restructuring plan has been approved and the restructuring has been announced or has commenced.
Post-Employment Benefits	The discount rates used in measuring our post-employment benefit assets and liabilities are derived from rates available on high-quality corporate bonds and government bonds for which the timing and amounts of payments match the timing and the amounts of our projected pension payments. The assumptions used to calculate pension liabilities and costs are disclosed in Note (18a) . Net interest expense and other expenses related to defined benefit plans are recognized as employee benefits expenses and classified in our Consolidated Income Statements according to the activities that the employees owning the awards perform. Since our domestic defined benefit pension plans primarily consist of an employee-financed post-retirement plan that is fully financed with qualifying insurance policies, current service cost may become a credit as a result of adjusting the defined benefit liability’s carrying amount to the fair value of the qualifying plan assets. Such adjustments are recorded in service cost.
Deferred Income	Deferred income is recognized as cloud subscriptions and support revenue, software licenses revenue, software support revenue, or services revenue, depending on the reason for the deferral, once the basic applicable revenue recognition criteria have been met. These criteria are met, for example, when the services are performed or when the discounts that relate to a material right granted in a purchase option are applied.
Management Judgments and Sources of Estimation Uncertainty	The preparation of the Consolidated Financial Statements requires management to make judgments, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, revenues, and expenses, as well as disclosure of contingent assets and liabilities. We base our judgments, estimates, and assumptions on historical and forecast information, as well as on regional and industry economic conditions in which we or our customers operate, changes to which could adversely affect our estimates. Although we believe we have made reasonable estimates about the ultimate resolution of the underlying uncertainties, no assurance can be given that the final outcome of these matters will be consistent with what is reflected in our assets, liabilities, revenues, and expenses. Actual results could differ from original estimates. The accounting policies that most frequently require us to make judgments, estimates, and assumptions, and therefore are critical to understanding our results of operations, include the following: - Revenue recognition - Valuation of trade receivables - Accounting for share-based payments - Accounting for income taxes - Accounting for business combinations - Subsequent accounting for goodwill and intangible assets - Accounting for legal contingencies - Recognition of internally generated intangible assets from development Our management periodically discusses these critical accounting policies with the Audit Committee of the Supervisory Board. Revenue Recognition As described in the Revenue Recognition section of Note (3b) , we do not recognize revenue before the amount of revenue can be measured reliably, collection of the related receivable is probable, and the delivery has occurred or the services have been rendered. The determination of whether the amount of revenue can be measured reliably or whether the fees are collectible is inherently judgmental, as it requires estimates as to whether and to what extent subsequent concessions may be granted to customers and whether the customer is expected to pay the contractual fees. The timing and amount of revenue recognition can vary depending on what assessments have been made. The application of the percentage-of-completion method requires us to make estimates about total revenue, total cost to complete the project, and the stage of completion. The assumptions, estimates, and uncertainties inherent in determining the stage of completion affect the timing and amounts of revenue recognized. In the accounting for our multiple-element arrangements, we have to determine the following: - Which contracts with the same customer are to be accounted for as one single arrangement - Which deliverables under one contract are distinct and thus to be accounted for separately - How to allocate the total arrangement fee to the distinct deliverables The determination of whether different contracts with the same customer are to be accounted for as one arrangement involves the use of judgment, as it requires us to evaluate whether the contracts are negotiated together or linked in any other way. The timing and amount of revenue recognition can vary depending on whether two contracts are accounted for separately or as one single arrangement. Under a multiple-element arrangement including a cloud subscription or on-premise software, and other deliverables, we do not account for the cloud subscription or on-premise software, and the other deliverables separately if one of the other deliverables (such as consulting services) is deemed to be essential to the functionality of the cloud subscription or on-premise software. The determination of whether an undelivered element is essential to the functionality of the delivered element requires the use of judgment. The timing and amount of revenue recognition can vary depending on how that judgment is exercised, because revenue may be recognized over a longer service term. In the area of allocating the transaction fee to the different deliverables under the respective customer contract, judgment is required in the determination of an appropriate fair value and estimated stand-alone selling prices (ESP) measurement, which may impact the timing and amount of revenue recognized depending on the following: - Whether an appropriate measurement of fair value or ESP can be demonstrated for undelivered elements - The approaches used to establish fair value or ESP Additionally, our revenue for on-premise software contracts would be significantly different if we applied a revenue allocation policy other than the residual method. Valuation of Trade Receivables Detailed information related to the accounting of Trade and Other Receivables can be found in Note (3b) . As described within this section, we account for impairments of trade receivables by recording sales allowances and allowances for doubtful accounts on an individual receivable basis and on a portfolio basis. The assessment of whether a receivable is collectible involves the use of judgment and requires the use of assumptions about customer defaults that could change significantly. Judgment is required when we evaluate available information about a particular customer’s financial situation to determine whether it is probable that a credit loss will occur and the amount of such loss is reasonably estimable and thus an allowance for that specific account is necessary. Basing the general allowance for the remaining receivables on our historical loss experience likewise requires the use of judgment, as history may not be indicative of future development. Changes in our estimates about the allowance for doubtful accounts could materially impact reported assets and expenses, and our profit could be adversely affected if actual credit losses exceed our estimates. Accounting for Share-Based Payments We use certain assumptions in estimating the fair values for our share-based payments, including expected share price volatility and expected option life (which represents our estimate of the average amount of time remaining until the options are exercised or expire unexercised). In addition, the final payout for plans also depends on the achievement of performance indicators and on our share price on the respective exercise dates. Changes to these assumptions and outcomes that differ from these assumptions could require material adjustments to the carrying amount of the liabilities we have recognized for these share-based payments. The fair value of the share units granted under the Long-Term Incentive 2016 Plan are dependent on our performance against a group of peer companies (Peer Group Index), the volatility, and the expected correlation between the price of the index and our share price. For the purpose of determining the estimated fair value of our share options, we believe expected volatility is the most sensitive assumption. Regarding future payout under our cash-settled plans, the SAP share price is the most relevant factor. With respect to our Long-Term Incentive 2016 Plan, we believe that future payout will be significantly impacted not only by our share price but also by the relative performance against the Peer Group Index. Changes in these factors could significantly affect the estimated fair values as calculated by the valuation model, and the future payout. For more information, see Note (27) . Accounting for Income Taxes We are subject to changing tax laws in multiple jurisdictions within the countries in which we operate. Our ordinary business activities also include transactions where the ultimate tax outcome is uncertain due to different interpretation of tax laws, such as those involving revenue sharing and cost reimbursement arrangements between SAP Group entities. In addition, the amount of income taxes we pay is generally subject to ongoing audits by domestic and foreign tax authorities. As a result, judgment is necessary in determining our worldwide income tax provisions. We make our estimates about the ultimate resolution of our tax uncertainties based on current tax laws and our interpretation thereof. Changes to the assumptions underlying these estimates and outcomes that differ from these assumptions could require material adjustments to the carrying amount of our income tax provisions. The assessment whether a deferred tax asset is impaired requires management judgment, as we need to estimate future taxable profits to determine whether the utilization of the deferred tax asset is probable. In evaluating our ability to utilize our deferred tax assets, we consider all available positive and negative evidence, including the level of historical taxable income and projections for future taxable income over the periods in which the deferred tax assets are recoverable. Our judgment regarding future taxable income is based on assumptions about future market conditions and future profits of SAP. Changes to these assumptions and outcomes that differ from these assumptions could require material adjustments to the carrying amount of our deferred tax assets. For more information about income taxes, see Note (10) . Accounting for Business Combinations In our accounting for business combinations, judgment is required in determining whether an intangible asset is identifiable, and should be recorded separately from goodwill. Additionally, estimating the acquisition date fair values of the identifiable assets acquired and liabilities assumed involves considerable management judgment. The necessary measurements are based on information available on the acquisition date and are based on expectations and assumptions that have been deemed reasonable by management. These judgments, estimates, and assumptions can materially affect our financial position and profit for several reasons, including the following: - Fair values assigned to assets subject to depreciation and amortization affect the amounts of depreciation and amortization to be recorded in operating profit in the periods following the acquisition. - Subsequent negative changes in the estimated fair values of assets may result in additional expense from impairment charges. - Subsequent changes in the estimated fair values of liabilities and provisions may result in additional expense (if increasing the estimated fair value) or additional income (if decreasing the estimated fair value). Subsequent Accounting for Goodwill and Intangible Assets Judgment is required in determining the following: - The useful life of an intangible asset, as this is based on our estimates regarding the period over which the intangible asset is expected to produce economic benefits to us - The amortization method, as IFRS requires the straight-line method to be used unless we can reliably determine the pattern in which the asset’s future economic benefits are expected to be consumed by us Both the amortization period and the amortization method have an impact on the amortization expense that is recorded in each period. In making impairment assessments for our goodwill and intangible assets, the outcome of these tests is highly dependent on management’s assumptions regarding future cash flow projections and economic risks, which require significant judgment and assumptions about future developments. They can be affected by a variety of factors, including: - Changes in business strategy - Internal forecasts - Estimation of weighted-average cost of capital Changes to the assumptions underlying our goodwill and intangible assets impairment assessments could require material adjustments to the carrying amount of our recognized goodwill and intangible assets as well as the amounts of impairment charges recognized in profit or loss. The outcome of goodwill impairment tests may also depend on the allocation of goodwill to our operating segments. This allocation involves judgment as it is based on our estimates regarding which operating segments are expected to benefit from the synergies of business combinations. For more information about goodwill and intangible assets, see Note (15) . Accounting for Legal Contingencies As described in Note (23) , we are currently involved in various claims and legal proceedings. We review the status of each significant matter at least quarterly and assess our potential financial and business exposures related to such matters. Significant judgment is required in the determination of whether a provision is to be recorded and what the appropriate amount for such provision should be. Notably, judgment is required in the following: - Determining whether an obligation exists - Determining the probability of outflow of economic benefits - Determining whether the amount of an obligation is reliably estimable - Estimating the amount of the expenditure required to settle the present obligation Due to uncertainties relating to these matters, provisions are based on the best information available at the time. At the end of each reporting period, we reassess the potential obligations related to our pending claims and litigation and adjust our respective provisions to reflect the current best estimate. In addition, we monitor and evaluate new information that we receive after the end of the respective reporting period but before the Consolidated Financial Statements are authorized for issue to determine whether this provides additional information regarding conditions that existed at the end of the reporting period. Changes to the estimates and assumptions underlying our accounting for legal contingencies and outcomes that differ from these estimates and assumptions could require material adjustments to the carrying amounts of the respective provisions recorded as well as additional provisions. For more information about legal contingencies, see Notes (18b) and (23) . Recognition of Internally Generated Intangible Assets from Development We believe that determining whether internally generated intangible assets from development are to be recognized as intangible assets requires significant judgment, particularly in the following areas: - Determining whether activities should be considered research activities or development activities - Determining whether the conditions for recognizing an intangible asset are met requires assumptions about future market conditions, customer demand, and other developments. - The term “technical feasibility” is not defined in IFRS, and therefore determining whether the completion of an asset is technically feasible requires judgment and a company-specific approach. - Determining the future ability to use or sell the intangible asset arising from the development and the determination of the probability of future benefits from sale or use - Determining whether a cost is directly or indirectly attributable to an intangible asset and whether a cost is necessary for completing a development These judgments impact the total amount of intangible assets that we present in our balance sheet as well as the timing of recognizing development expenses in profit or loss.
New Accounting Standards Adopted in the Current Period	No new accounting standards adopted in 2017 had a material impact on our Consolidated Financial Statements.
New Accounting Standards Not Yet Adopted	The standards and interpretations (relevant to the Group) that are issued, but not yet effective, up to the date of issuance of the Group’s financial statements are disclosed below. The Group intends to adopt these standards, if applicable, when they become effective: IFRS 15 (Revenue from Contracts with Customers) On May 28, 2014, the IASB issued IFRS 15. The new revenue recognition standard is effective for us starting January 1, 2018. In preparing for the adoption of IFRS 15, we produced, over the last years, new IFRS 15-based revenue recognition policies and adjusted relevant business processes to these new policies. These efforts were part of a project established across SAP’s finance and business functions. This project also covered the implementation of a new SAP-based revenue accounting and reporting solution and a global roll-out and training approach for all of the relevant stakeholder groups in SAP. Additionally, we started to implement internal controls over the application of the new policies and processes. IFRS 15 permits two possible transition methods for the adoption of the new guidance: (1) retrospectively to each prior reporting period presented in accordance with IAS 8 (Accounting Policies, Changes in Accounting Estimates and Errors), or (2) retrospectively with the cumulative effect of initially applying the standard recognized as an adjustment to the opening balance of retained earnings on the date of the initial application (cumulative catch-up approach). Additionally, IFRS 15 allows, for its initial application, the use of certain practical expedients. Effective January 1, 2018, we started to apply the new standard retrospectively, using the cumulative catch-up approach and the practical expedient to apply the new standard only to contracts that were not completed as of January 1, 2018. This practical expedient affects both the transition adjustment amount recognized in retained earnings and our future revenues and expenses as outlined further below. There are several differences between our new IFRS 15-based policies and our respective previous accounting policies as they are described in Note (3b) . The most significant differences are as follows: Customer Options for Additional Software License Copies The most notable revenue impact relates to the accounting for options for the purchase of additional copies of already licensed on-premise software where those options provide a material right to the customer (Material Right Additional Copy Options). Under our previous policies, we adhered to the guidance under previous U.S. GAAP to not account for these options. In contrast, IFRS 15 provides that such options are accounted for as a separate performance obligation. The transaction price portion allocated to a Material Right Additional Copy Option is recognized in software revenue upon exercise or forfeiture of the option, which will usually be later than the timing under our previous policies. For those contracts from years before 2018 that include Material Right Additional Copy Options and that were not completed (as this term is defined in IFRS 15) before January 1, 2018, we will recognize, in the opening statement of financial position for 2018, contract liabilities reflecting the amounts allocated, under our new IFRS 15 policies, to those Material Right Additional Copy Options that were not executed before January 1, 2018. We expect these contract liabilities to approximately amount to €0.1 billion, of which substantially less than €0.1 billion are estimated to be recognized in revenue in 2018 with such revenue being classified as software revenue. The amounts of contract liabilities recognized, in the opening statement of financial position for 2018, for Material Right Additional Copy Options will be impacted by our use of the practical expedient outlined above, as we will only recognize such contract liabilities for Material Right Additional Copy Options that were granted in contracts that were not completed before January 1, 2018. We currently estimate that our business practices will change in the light of this new accounting policy in a way that Material Right Additional Copy Options are only provided rarely. Thus, we do not expect a material impact on our 2018 and future years’ revenue and profit from future grants of Material Right Additional Copy Options. Assets for Cost of Obtaining Customer Contracts The most noticeable expense impact relates to the accounting for cost of obtaining customer contracts. Under our previous accounting policies, we only recognized as an asset those costs of obtaining a customer contract that were both incremental and directly related to the individual contract (that is, paid to sales personnel directly involved in obtaining the customer contract). This resulted in capitalizing certain amounts of sales commissions paid to our sales staff for obtaining cloud subscription contracts, and not capitalizing sales commissions paid for obtaining on-premise software and support contracts, because the terms of our on-premise software sales commissions refer directly only to the software licenses sold and not to the support contracts sold therewith. In contrast, under our IFRS 15 policies, we capitalize all incremental costs of obtaining a customer contract that are expected to be recovered, regardless of whether they are direct or not. Due to this change in policy, we will capitalize, after adoption of IFRS 15, higher amounts of cost of obtaining cloud subscription and service contracts than we did under our previous policies. In addition, we will start capitalizing incremental costs of obtaining on-premise support contracts with the resulting assets to be amortized over the expected life (including anticipated renewals) of the support contract obtained. For the incremental sales commissions paid for obtaining customer contracts from years before 2018 that were not completed before January 1, 2018, we will recognize, in the opening statement of financial position for 2018, assets reflecting the amounts of sales commissions that qualify for capitalization under IFRS 15 but which did not qualify for capitalization under our previous policies as far as these amounts are to be amortized in periods starting on or after January 1, 2018. We expect these assets to amount to €0.1 billion. The amount of sales commission capitalized in the opening statement of financial position for 2018 will be impacted by our use of the practical expedient outlined above, as we will only apply the new IFRS 15 capitalization policies assets to sales commissions paid for obtaining contracts that were not completed before January 1, 2018. The changes to our policies for capitalization of sales commissions will result, in 2018, in a reduction of our total cost of sales and marketing. We estimate this reduction to amount to €0.2 billion, which reflects the amounts capitalized in 2018, net of expenses from amortization of the amounts capitalized either in the opening statement of financial position for 2018 or during 2018. The actual cost reduction amount will depend on our 2018 on-premise order entry, our sales compensation plans and changes thereto, as well as our future business and go-to-market practices. It may thus differ significantly from our current estimate. Other IFRS 15-Based Policy Changes Impacting Profit or Loss Further differences between our new IFRS 15-based policies and our respective previous accounting policies include the following: - In contrast to our previous policies, we will no longer identify onerous contracts on the level of the individual performance obligation but rather, consider the economic benefits and respective cost of all performance obligations under the same contract and include, as economic benefits, anticipated highly probable renewals of renewable performance obligations. Consequently, we expect to recognize provisions for onerous contracts more rarely and at lower amounts than under our previous policies. In our opening statement of financial position for 2018, we will adjust the provisions for onerous contracts recognized on December 31, 2017, to the amounts appropriate under our new IFRS 15-based policies. - For certain of our customer-specific on-premise software development agreements, we will recognize revenue and the related cost at the point in time when the software is ultimately delivered to the customer whereas, under our previous policies, we recognized the revenues and costs from such contracts over time as the software was developed. For those contracts from years before 2018 affected by this policy change that were not completed before January 1, 2018, we will recognize, in the opening statement of financial position for 2018, contract liabilities reflecting the amount allocated, under our new IFRS 15 policies, to the obligation to deliver the software. We will also recognize, for these contracts, assets from the direct and recoverable costs incurred in satisfying the obligation to deliver the software. We expect these changes to have an immaterial impact on our opening statement of financial position for 2018 and estimate that these changes will lead, in total, to additional revenue and operating expenses in 2018, each by substantially less than €0.1 billion. All other differences between our new IFRS 15-based policies and our respective previous accounting policies are expected to be insignificant to our revenues and profits in 2018. Presentation Under our new IFRS 15-based policies, we no longer present, in our statements of financial position, items for deferred revenues. Instead, we present a customer contract as either a contract liability or a contract asset once either party to the contract has started to perform. Rights to consideration from customers are only presented as accounts receivable if the rights are unconditional. We do not expect to recognize, neither in the opening statement of financial position for 2018 nor in 2018, material contract assets. Under our previous policies, we recognized claims for prepayments from customers as trade receivables once the amounts were invoiced and the respective service had started. Simultaneously, we recognized respective deferred revenue items to be reversed into revenue as the prepaid goods or services were delivered. Under our new IFRS 15-based policies, we recognize trade receivables only as far as goods or services are delivered or prepayments from customers are due. Consequently, compared to the recognition of trade receivables and deferred revenue under our previous policies, the following applies: - Trade receivables and contract liabilities are recognized later, and contract liability amounts recognized are initially smaller where claims for prepayments are due after the respective service has started, - Trade receivables and contract liabilities are recognized earlier where claims for prepayments are due before the respective service has started. This change is of a presentation nature only and thus does not affect revenues and profits. We currently expect this change in policy to increase the 2018 opening balance of both our trade receivables and our contract liabilities by approximately €0.6 billion to €0.7 billion as compared to our 2017 closing balances of trade receivables and deferred revenues. The other IFRS 15-induced policy changes will additionally impact contract positions as outlined above. Disclosures It is not practicable to estimate whether any of the additional disclosures we will provide under IFRS 15 could be material to readers of our financial statements. IFRS 9 (Financial Instruments) On July 24, 2014, the IASB issued the fourth and final version of IFRS 9. We will adopt IFRS 9 on January 1, 2018. We will use the exceptions from full retrospective application and thus recognize the effect of the initial application as an adjustment to the opening balance of retained earnings. We have reviewed our financial assets and liabilities and expect the following impacts: Classification of financial assets The majority of our debt investments, and all loans, trade and other financial receivables will satisfy the conditions for a classification at amortized cost. Thus, we will see a change in classification for those debt investments which we currently classify as available-for-sale financial assets. Under our new policies, investments in money market and similar funds will be classified as fair value through profit or loss (FVTPL). However, we do not expect these changes to have a material impact on our Consolidated Financial Statements. Under our new policies, we classify the majority of our equity investments on January 1, 2018 as FVTPL. This change will most likely lead to an increase of volatility in profit and loss, as we have classified those investments as available-for-sale with unrealized gains and losses recorded in OCI in the past. Under our new policies, the equity investments not classified as FVTPL will be classified as fair value through other comprehensive income (FVOCI), so that gains or losses realized on the sale (which were not material in the past) will no longer be transferred to profit or loss. Amounts attributable to available-for-sale financial assets accumulated in OCI so far will be reclassified to 2018 opening retained earnings. From 2018 onwards, the decision whether to classify new equity investments as FVTPL or FVOCI will be made on an investment-by-investment basis. Financial liabilities We have never designated any financial liabilities at FVTPL and have no current intention to do so. Also, none of our financial liabilities has been modified in the past. Thus, we do not expect a material impact on our financial liabilities, considering that the only significant changes that IFRS 9 will bring to the accounting for financial liabilities are that for liabilities designated as at FVTPL, changes in the fair value attributable to changes in the credit risk of the liability must be presented in other comprehensive income (OCI) and that modified financial liabilities are accounted for using the original effective interest rate instead with the one resulting from the modification. Impairment We will apply the simplified impairment approach of IFRS 9 and thus record lifetime expected credit losses on all trade receivables and contract assets. The default risk of our trade receivables is managed based on assessing the creditworthiness of customers through external ratings and our past experience with the customers concerned. Outstanding receivables are continuously monitored locally. For bank balances, debt investments, and loans and other financial receivables not classified as FVTPL, we will apply the general IFRS 9 impairment approach under our new policies. It is our policy to only invest in high-quality assets of issuers with a minimum rating of at least investment grade to minimize the risk of credit losses. As the premium for credit default swaps mainly depends on market participants’ assessments of the creditworthiness of a debtor, we also closely observe the development of credit default swap spreads in the market to evaluate probable significant increases in credit risk to timely react to changes if these should manifest. Loans and other financial receivables are monitored based on borrower-specific information. Despite the change from an incurred loss to an expected credit loss model, we do not expect our impairment allowances for trade receivables and other financial assets to be materially different from what they would be if we continued our current accounting policies. Hedge accounting We will apply the new hedge accounting requirements prospectively. The types of hedge accounting relationships that we currently designate meet the requirements of IFRS 9 and are aligned with our risk management strategy. Thus, all existing hedge relationships that we have designated in effective hedging relationships in the past will still qualify for hedge accounting under our new policies. In contrast to our current policies where fair value changes related to the forward element and foreign currency basis spreads have been recognized in profit or loss immediately, the respective costs for forward contracts designated in an effective hedging relationship are recorded in other comprehensive income under our new policies. Thus, the forward element and foreign currency basis spreads are recorded as cost of hedging in other comprehensive income. However, this is not expected to have a material impact on our Consolidated Financial Statements. Disclosures IFRS 9 will require extensive new disclosures. Our assessment included an analysis to identify data gaps against current processes, and we are in the process of implementing the system and controls that we believe will be necessary to gather the necessary data to be able to provide the required disclosures where they are material. IFRS 16 (Leases) On January 13, 2016, the IASB issued IFRS 16. We will adopt IFRS 16 as per its effective date of January 1, 2019, using the modified retrospective approach. The new standard will significantly impact especially the lease accounting by lessees as, in general, all leases need to be recognized on a company’s balance sheet (represented by right-of-use assets and lease liabilities). We plan to use practical expedients offered by the standard (such as short-term leases, low-value leases, and no separation of non-lease components of a contract). Due to the adoption of IFRS 16, we expect the total assets and total liabilities to increase, as right-of-use assets / lease liabilities will have to be recorded for those items that were previously “off balance sheet”; operating profit is also expected to increase, as costs that were treated as rental expenses in the past will have to be presented as interest expense going forward. As the effects of applying IFRS 16 will depend on the lease agreements in effect at the time of adoption, the IFRS 16 impact on our Consolidated Financial Statements cannot be estimated reliably.

Scope of Consolidation (Tables)

Scope of Consolidation (Tables)	12 Months Ended
	Dec. 31, 2017
Scope of Consolidation
Summary of Entities Consolidated in the Financial Statements	Total December 31, 2015 Additions Disposals –18 December 31, 2016 Additions Disposals –28 December 31, 2017

Summary of Significant Accoun45

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2017
Summary of Significant Accounting Policies
Schedule of Exchange Rates of Key Currencies Affecting the Company	Equivalent to €1 Middle Rate Annual Average Exchange Rate U.S. dollar USD Pound sterling GBP Japanese yen JPY Swiss franc CHF Canadian dollar CAD Australian dollar AUD
Schedule of Useful Lives of Property, Plant, and Equipment	Buildings Predominantly 25 to 50 years Leasehold improvements Based on the term of the lease contract Information technology equipment 2 to 6 years Office furniture 4 to 20 years Automobiles 4 to 5 years

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 31, 2017
Revenue
Schedule of Construction Contracts in Progress	€ millions Aggregate cost recognized (multi-year) Recognized result (+ profit/– loss; multi-year) –104 –174 Gross amounts due to customers

Restructuring (Tables)

Restructuring (Tables)	12 Months Ended
	Dec. 31, 2017
Restructuring
Schedule of Restructuring Expenses	€ millions Employee-related restructuring expenses Onerous contract-related restructuring expenses –5 Restructuring expenses
Schedule of Restructuring Expenses by Functional Area	€ millions Cost of cloud and software Cost of services Research and development Sales and marketing General and administration –2 Restructuring expenses

Employee Benefits Expense and48

Employee Benefits Expense and Number of Employees (Tables)	12 Months Ended
	Dec. 31, 2017
Employee Benefits Expense and Number of Employees
Schedule of Employee Benefits Expense	€ millions Salaries Social security expense Share-based payment expense Pension expense Employee-related restructuring expense Termination benefits outside of restructuring plans Employee benefits expense
Schedule of Number of Employees	Full-time equivalents December 31, 2017 December 31, 2016 December 31, 2015 EMEA Americas APJ Total EMEA Americas APJ Total EMEA Americas APJ Total Cloud and software Services Research and development Sales and marketing General and administration Infrastructure SAP Group (December 31) Thereof acquisitions SAP Group (months’ end average)
Schedule of Allocation of Share-Based Payment Expense	€ millions Cost of cloud and software Cost of services Research and development Sales and marketing General and administration Share-based payments Thereof cash-settled share-based payments Thereof equity-settled share-based payments

Other Non-Operating Income_Ex49

Other Non-Operating Income/Expense, Net (Tables)	12 Months Ended
	Dec. 31, 2017
Other Non-Operating Income/Expense, Net
Schedule of Other Non-Operating Income/Expense, Net	€ millions Foreign currency exchange gain/loss, net –12 –210 –230 Thereof from financial assets/liabilities at fair value through profit or loss –38 –12 Thereof from loans and receivables –213 Thereof from financial liabilities at amortized cost –317 –174 –2 Miscellaneous income/expense, net –24 –23 –26 Other non-operating income/expense, net –36 –234 –256

Financial Income, Net (Tables)

Financial Income, Net (Tables)	12 Months Ended
	Dec. 31, 2017
Financial Income, Net
Schedule of Financial Income, Net	€ millions Finance income Thereof available-for-sale financial assets (equity) Finance costs –278 –268 –246 Thereof interest expense from financial liabilities at amortized cost –89 –108 –135 Thereof interest expense from derivatives –116 –114 –72 Financial income, net –38 –5

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Income Taxes
Schedule of Tax Expense According to Region	€ millions Current tax expense Germany Foreign Total current tax expense Deferred tax income Germany –584 –38 –74 Foreign –84 –123 –258 Total deferred tax income –668 –161 –332 Total income tax expense
Schedule of Major Components of Tax Expense	€ millions Current tax expense/income Tax expense for current year Taxes for prior years –22 –11 Total current tax expense Deferred tax expense/income Origination and reversal of temporary differences –891 –403 –428 Unused tax losses, research and development tax credits, and foreign tax credits Total deferred tax income –668 –161 –332 Total income tax expense
Schedule of Profit Before Tax	€ millions Germany Foreign Total
Schedule of Relationship Between Tax Expense and Profit Before Tax	€ millions, unless otherwise stated Profit before tax Tax expense at applicable tax rate of 26.4% (2016: 26.4%; 2015: 26.4%) Tax effect of: Foreign tax rates –402 –105 –126 Changes in tax laws and tax rates –212 Non-deductible expenses Tax exempt income –95 –106 –103 Withholding taxes Research and development and foreign tax credits –26 –36 –31 Prior-year taxes –39 –43 –55 Reassessment of deferred tax assets, research and development tax credits, and foreign tax credits Other –1 –36 Total income tax expense Effective tax rate (in %)
Schedule of Recognized Deferred Tax Assets and Liabilities	€ millions Deferred tax assets Intangible assets Property, plant, and equipment Other financial assets Trade and other receivables Pension provisions Share-based payments Other provisions and obligations Deferred income Carryforwards of unused tax losses Research and development and foreign tax credits Other Total deferred tax assets Deferred tax liabilities Intangible assets Property, plant, and equipment Other financial assets Trade and other receivables Pension provisions Share-based payments Other provisions and obligations Deferred income Other Total deferred tax liabilities Total deferred tax assets, net
Schedule of Items Not Resulting in a Deferred Tax Asset	€ millions Unused tax losses Not expiring Expiring in the following year Expiring after the following year Total unused tax losses Deductible temporary differences Unused research and development and foreign tax credits Not expiring Expiring in the following year Expiring after the following year Total unused tax credits
Schedule of Total Income Taxes	€ millions Income taxes recorded in profit Income taxes recorded in share premium –4 –5 –14 Income taxes recorded in other comprehensive income that will not be reclassified to profit and loss Remeasurements on defined benefit pension plans –2 –2 Income taxes recorded in other comprehensive income that will be reclassified to profit and loss Available-for-sale financial assets –1 –1 Cash flow hedges –4 Exchange differences –16 Total

Earnings per Share (Tables)

Earnings per Share (Tables)	12 Months Ended
	Dec. 31, 2017
Earnings per Share
Schedule of Earnings per Share	€ millions, unless otherwise stated Profit attributable to equity holders of SAP SE Issued ordinary shares 1) Effect of treasury shares 1) –31 –30 –32 Weighted average shares outstanding, basic 1) Dilutive effect of share-based payments 1) Weighted average shares outstanding, diluted 1) Earnings per share, basic, attributable to equity holders of SAP SE (in €) Earnings per share, diluted, attributable to equity holders of SAP SE (in €) 1 Number of shares in millions

Other Financial Assets (Tables)

Other Financial Assets (Tables)	12 Months Ended
	Dec. 31, 2017
Other Financial Assets
Schedule of Other Financial Assets	€ millions Current Non-Current Total Current Non-Current Total Loans and other financial receivables Debt investments Equity investments Available-for-sale financial assets Derivatives Investments in associates Total

Trade and Other Receivables (Ta

Trade and Other Receivables (Tables)	12 Months Ended
	Dec. 31, 2017
Trade and Other Receivables
Schedule of Trade and Other receivables	€ millions Current Non-Current Total Current Non-Current Total Trade receivables, net Other receivables Total
Schedule of Carrying Amounts of Trade Receivables	€ millions Gross carrying amount Sales allowances charged to revenue –163 –200 Allowance for doubtful accounts charged to expense –74 –89 Carrying amount trade receivables, net
Trade receivables
Trade and Other Receivables
Schedule of Aging of Trade Receivables	€ millions Not past due and not individually impaired Past due but not individually impaired Past due 1 to 30 days Past due 31 to 120 days Past due 121 to 365 days Past due over 365 days Total past due but not individually impaired Individually impaired, net of allowances Carrying amount of trade receivables, net

Other Non-Financial Assets (Tab

Other Non-Financial Assets (Tables)	12 Months Ended
	Dec. 31, 2017
Other Non-Financial Assets
Schedule Of Other Non-Financial Assets	€ millions Current Non-Current Total Current Non-Current Total Prepaid expenses Other tax assets Capitalized contract cost Miscellaneous other assets Total

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2017
Goodwill and Intangible Assets
Schedule of Goodwill and Intangible Assets	€ millions Goodwill Software and Acquired Customer Total Historical cost January 1, 2016 Foreign currency exchange differences Additions from business combinations Other additions Retirements/disposals –17 –1 –92 –110 December 31, 2016 Foreign currency exchange differences –2,249 –22 –278 –523 –3,072 Additions from business combinations Other additions Retirements/disposals –53 –688 –62 –803 December 31, 2017 Accumulated amortization January 1, 2016 Foreign currency exchange differences Additions amortization Retirements/disposals –16 –1 –92 –109 December 31, 2016 Foreign currency exchange differences –4 –16 –208 –219 –447 Additions amortization Retirements/disposals –51 –688 –58 –797 December 31, 2017 Carrying amount December 31, 2016 December 31, 2017
Schedule of Significant Intangible Assets	€ millions, unless otherwise stated Carrying Amount Remaining Useful (in years) Sybase – Customer relationships 4 to 6 SuccessFactors – Customer relationships Ariba – Customer relationships 1 to 10 hybris – Customer relationships Concur – Acquired technologies Concur – Customer relationships 13 to 17 Total significant intangible assets
Schedule of Goodwill by Operating Segment	€ millions Applications, SAP Business Other Total December 31, 2016 December 31, 2017
Summary of Goodwill Impairment Testing Key Assumptions and Detailed Planning Period	Key Assumption Basis for Determining Values Assigned to Key Assumption Budgeted revenue growth Revenue growth rate achieved in the current fiscal year, adjusted for an expected increase in SAP’s addressable cloud and database markets; expected growth in the established software applications and analytics markets. Values assigned reflect our past experience and our expectations regarding an increase in the addressable markets. Budgeted operating margin Operating margin budgeted for a given budget period equals the operating margin achieved in the current fiscal year, increased by expected efficiency gains. Values assigned reflect past experience, except for efficiency gains. Pre-tax discount rates Our estimated cash flow projections are discounted to present value using pre-tax discount rates. Pre-tax discount rates are based on the weighted average cost of capital (WACC) approach. Terminal growth rate Our estimated cash flow projections for periods beyond the business plan were extrapolated using segment-specific terminal growth rates. These growth rates do not exceed the long-term average growth rates for the markets in which our segments operate. Key Assumptions and Detailed Planning Period Percent, unless Applications, Technology SAP Business Budgeted revenue growth (average of the budgeted period) Pre-tax discount rate Terminal growth rate Detailed planning period (in years)
Summary of Goodwill Impairment Testing Sensitivity to Change in Assumptions	SAP Business Network Budgeted revenue growth (change in percentage points) –8.6 –6.9 Pre-tax discount rate (change in percentage points) Target operating margin at the end of the budgeted period (change in percentage points) –17 –15

Property, Plant, and Equipment

Property, Plant, and Equipment (Tables)	12 Months Ended
	Dec. 31, 2017
Property, Plant, and Equipment
Schedule of Property, Plant, and Equipment	€ millions Land and Other Property, Advance Total Net Value December 31, 2016 December 31, 2017

Trade and Other Payables, Fin58

Trade and Other Payables, Financial Liabilities, and Other Non-Financial Liabilities (Tables)	12 Months Ended
	Dec. 31, 2017
Trade and Other Payables, Financial Liabilities, and Other Non-Financial Liabilities
Schedule of Trade and Other Payables	€ millions Current Non-Current Total Current Non-Current Total Trade payables Advance payments received Miscellaneous other liabilities Trade and other payables
Schedule of Financial Liabilities	€ millions Nominal Volume Carrying Amount Nominal Volume Carrying Amount Current Non- Current Non- Total Current Non- Current Non- Total Bonds Private placement transactions Bank loans Financial debt Derivatives NA NA NA NA Other financial liabilities NA NA NA NA –12 Financial liabilities
Schedule of Other Non-Financial Liabilities	€ millions Current Non-Current Total Current Non-Current Total Share-based payment liabilities Other employee-related liabilities Other taxes Other non-financial liabilities
Bonds
Trade and Other Payables, Financial Liabilities, and Other Non-Financial Liabilities
Schedule of Debt Securities	Maturity Issue Price Coupon Rate Effective Nominal Volume (in respective Carrying (in € millions) Carrying (in € millions) Eurobond 2 – 2010 3.50% (fix) €500 Eurobond 6 – 2012 2.125% (fix) €750 Eurobond 7 – 2014 0.000% (var.) €750 Eurobond 8 – 2014 1.125% (fix) €1,000 Eurobond 9 – 2014 1.75% (fix) €1,000 Eurobond 10 – 2015 0.000% (var.) €500 Eurobond 11 – 2015 0.000% (var.) €650 Eurobond 12 – 2015 1.00% (fix) €600 Eurobond 13 – 2016 0.000% (var.) €400 Eurobonds
Private placements
Trade and Other Payables, Financial Liabilities, and Other Non-Financial Liabilities
Schedule of Debt Securities	Maturity Coupon Rate Effective Interest Nominal Volume (in respective Carrying (in € millions) Carrying Amount (in € millions) U.S. private placements Tranche 2 – 2010 2.95% (fix) US$200 Tranche 4 – 2011 3.43% (fix) US$150 Tranche 5 – 2012 2.13% (fix) US$242.5 Tranche 6 – 2012 2.82% (fix) US$290 Tranche 7 – 2012 3.18% (fix) US$444.5 Tranche 8 – 2012 3.33% (fix) US$323 Tranche 9 – 2012 3.53% (fix) US$100 Private placements

Provisions (Tables)

Provisions (Tables)	12 Months Ended
	Dec. 31, 2017
Provisions
Schedule of Current and Non-Current Provisions	€ millions Current Non- Total Current Non- Total Pension plans and similar obligations (see Note (18a)) Other provisions (see Note (18b)) Total
Schedule of Present Value of the defined Benefit obligations (DBO) and the Fair value of the Plan Assets	€ millions Domestic Plans Foreign Plans Other Post- Total Present value of the DBO Thereof fully or partially funded plans Thereof unfunded plans Fair value of the plan assets Net defined benefit liability (asset) Amounts recognized in the Consolidated Statement of Financial Position: Non-current other financial assets Non-current provisions –9 –11 –64 –79 –63 –50 –136 –140
Summary of Actuarial Assumptions	Percent Domestic Plans Foreign Plans Other Post-Employment Plans Discount rate Future salary increases Future pension increases Employee turnover Inflation
Schedule of Sensitivity Analysis	€ millions Domestic Plans Foreign Plans Other Post-Employment Total Present value of all defined benefit obligations if: Discount rate was 50 basis points higher Discount rate was 50 basis points lower
Schedule of Total Expense of Defined Benefit Pension Plans	€ millions Domestic Plans Foreign Plans Other Post-Employment Total Current service cost Interest expense Interest income –18 –20 –17 –2 –2 –3 –2 –1 –2 –22 –23 –22 Past service cost Total expense Actual return on plan assets –17 –76 –74
Schedule of Plan Asset Allocation	€ millions Quoted in an Not Quoted in an Quoted in an Not Quoted in an Asset category Equity investments Corporate bonds Government bonds Real estate Insurance policies Cash and cash equivalents Others Total
Schedule of Total expense of Defined Contribution Plans and State Plans	€ millions Defined contribution plans State plans Total expense
Schedule of Other Provisions	€ millions 1/1/ 2017 Addition Accretion Utilization Release Currency 12/31/ 2017 Employee-related provisions –42 –1 –3 Customer-related provisions –77 –5 –5 Restructuring provisions –163 Miscellaneous other provisions –2 –2 Total other provisions –284 –6 –10

Total Equity (Tables)

Total Equity (Tables)	12 Months Ended
	Dec. 31, 2017
Total Equity
Schedule of Number of Shares	millions Issued Treasury January 1, 2015 –33 Reissuance of treasury shares under share-based payments December 31, 2015 –31 Reissuance of treasury shares under share-based payments December 31, 2016 –30 Purchase of treasury shares –5 Reissuance of treasury shares under share-based payments December 31, 2017 –35
Schedule of Other Components of Equity	€ millions Exchange Available-for- Cash Flow Total January 1, 2015 –8 Other comprehensive income for items that will be reclassified to profit or loss, net of tax December 31, 2015 Other comprehensive income for items that will be reclassified to profit or loss, net of tax –43 –11 December 31, 2016 –8 Other comprehensive income for items that will be reclassified to profit or loss, net of tax –2,732 –135 –2,838 December 31, 2017

Additional Capital Disclosures

Additional Capital Disclosures (Tables)	12 Months Ended
	Dec. 31, 2017
Additional Capital Disclosures
Schedule of Capital Structure	12/31/2017 12/31/2016 ∆ in % € millions % of € millions % of Equity –3 Current liabilities Non-current liabilities –18 Liabilities –5 Total equity and liabilities –4
Schedule of Reconciliation of Liabilities Arising From Financial Activities	€ millions 12/31/2016 Cash Flows Business Foreign Fair Value Other 12/31/2017 Current financial debt –1,435 –1,290 –1,299 Non-current financial debt –6,390 –8 –4,965 Financial debt (nominal volume) –7,826 –1 –6,264 Basis adjustment –86 –7 –62 Transaction costs –7 Financial debt (carrying amount) –7,880 –7 –6,301 Accrued interest –45 –34 Assets held to hedge financial debt –24 Total liabilities from financing activities –7,878 –6,311 € millions 12/31/2015 Cash Flows Business Foreign Fair Value Other 12/31/2016 Current financial debt –567 –6 –1,413 –1,435 Non-current financial debt –8,607 –2 –46 –6,390 Financial debt (nominal volume) –9,175 –8 –42 –7,826 Basis adjustment –64 –27 –86 Transaction costs –11 Financial debt (carrying amount) –9,195 –8 –37 –27 –11 –7,880 Accrued interest –45 –1 –45 Assets held to hedge financial debt –43 –3 –6 Total liabilities from financing activities –9,141 –8 –40 –33 –12 –7,878
Schedule of Group Liquidity	€ millions ∆ Cash and cash equivalents Current investments –196 Group liquidity Current financial debt –1,299 –1,435 Net liquidity 1 Non-current financial debt –4,965 –6,390 Net liquidity 2 –1,479 –3,153

Other Financial Commitments (Ta

Other Financial Commitments (Tables)	12 Months Ended
	Dec. 31, 2017
Other Financial Commitments
Schedule of Other Financial Commitments	€ millions Operating leases Contractual obligations for acquisition of property, plant, and equipment and intangible assets Other purchase obligations Purchase obligations Investments in venture capital funds Total
Schedule of Maturities of Other Financial Commitments	€ millions December 31, 2017 Operating Leases Purchase Obligations Investments in Venture Capital Due 2018 Due 2019 to 2022 Due thereafter Total

Financial Risk Factors (Tables)

Financial Risk Factors (Tables)	12 Months Ended
	Dec. 31, 2017
Financial Risk Factors
Schedule of Risk Exposure	€ millions Cash Flow Risk Fair Value Risk Cash Flow Risk Fair Value Risk Investing activities Financing activities
Schedule of Contractual Maturities of Non-Derivative Financial Liabilities	€ millions Carrying Contractual Cash Flows 12/31/2017 Thereafter Trade payables –952 –952 Financial liabilities –6,508 –1,554 –834 –957 –58 –429 –3,102 Total of non-derivative financial liabilities –7,460 –2,506 –834 –957 –58 –429 –3,102 € millions Carrying Contractual Cash Flows 12/31/2016 Thereafter Trade payables –1,016 –1,016 Financial liabilities –8,099 –1,739 –1,371 –835 –995 –62 –3,639 Total of non-derivative financial liabilities –9,115 –2,755 –1,371 –835 –995 –62 –3,639
Schedule of Contractual Maturities of Derivative Financial Liabilities and Financial Assets	€ millions Carrying Contractual Cash Flows Carrying Contractual Cash Flows 12/31/2017 Thereafter 12/31/2016 Thereafter Derivative financial liabilities Currency derivatives not designated as hedging instruments –84 –170 Cash outflows –3,909 –309 –3,160 –43 Cash inflows Currency derivatives designated as hedging instruments –1 –24 Cash outflows –75 –475 Cash inflows Interest rate derivatives designated as hedging instruments –1 Cash outflows –8 –15 Cash inflows Total of derivative financial liabilities –86 –53 –18 –194 –168 –43 Derivative financial assets Currency derivatives not designated as hedging instruments Cash outflows –2,799 –1,902 Cash inflows Currency derivatives designated as hedging instruments Cash outflows –634 –241 Cash inflows Interest rate derivatives designated as hedging instruments Cash outflows –12 –43 –38 –83 Cash inflows Total of derivative financial assets Total of derivative financial liabilities and assets –5 –99 –97 –14

Financial Risk Management (Tabl

Financial Risk Management (Tables)	12 Months Ended
	Dec. 31, 2017
Foreign Currency
FINANCIAL RISK MANAGEMENT
Summary of Risk Exposure	€ billions Year-end exposure toward all our major currencies Average exposure Highest exposure Lowest exposure
Interest Rate Risk
FINANCIAL RISK MANAGEMENT
Summary of Risk Exposure	€ billions Year-End Average High Low Year-End Average High Low Fair value interest rate risk From investments Cash flow interest rate risk From investments (including cash) From financing From interest rate swaps
Summary of Sensitivity Analysis	€ millions Effects on Financial Income, Net Derivatives held within a designated fair value hedge relationship Interest rates +100 bps in U.S. dollar area/+25 bps in euro area (2016 and 2015: +100/+50 bps for U.S. dollar/euro area) –26 –46 –105 Interest rates –25 bps in U.S. dollar/euro area (2016 and 2015: –50 bps for U.S. dollar/euro area) Variable-rate financing Interest rates +25 bps in euro area (2016 and 2015: +50 bps in euro area) –5 –21 –39 Interest rates –25 bps in euro area (2016 and 2015: –50 bps in euro area)

Fair Value Disclosures on Fin65

Fair Value Disclosures on Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2017
Fair Value Disclosures on Financial Instruments
Schedule of Fair values of Financial instruments and Classification Within the Fair value Hierarchy	€ millions Category December 31, 2017 Carrying Measurement Categories Fair Value At At Fair Value Level 1 Level 2 Level 3 Total Assets Cash and cash equivalents 1) L&R Trade and other receivables Trade receivables 1) L&R Other receivables 2) - Other financial assets Available-for-sale financial assets Debt investments AFS Equity investments AFS Investments in associates 2) - Loans and other financial receivables Financial instruments related to employee benefit plans 2) - Other loans and other financial receivables L&R Derivative assets Designated as hedging instrument FX forward contracts - Interest rate swaps - Not designated as hedging instrument FX forward contracts HFT Call options for share-based payments HFT Call option on equity shares HFT Liabilities Trade and other payables –1,270 Trade payables 1) AC –952 –952 Other payables 2) - –318 Financial liabilities –6,595 Non-derivative financial liabilities Loans AC –24 –24 –24 –24 Bonds AC –5,147 –5,147 –5,335 –5,335 Private placements AC –1,130 –1,130 –1,136 –1,136 Other non-derivative financial liabilities AC –208 –208 –208 –208 Derivatives Designated as hedging instrument FX forward contracts - –1 –1 –1 –1 Interest rate swaps - –1 –1 –1 –1 Not designated as hedging instrument FX forward contracts HFT –84 –84 –84 –84 Total financial instruments, net –5,209 –364 –4,830 € millions Category December 31, 2016 Carrying Measurement Categories Fair Value At At Fair Value Level 1 Level 2 Level 3 Total Assets Cash and cash equivalents 1) L&R Trade and other receivables Trade receivables 1) L&R Other receivables 2) - Other financial assets Available-for-sale financial assets Debt investments AFS Equity investments AFS Investments in associates 2) - Loans and other financial receivables Financial instruments related to employee benefit plans 2) - Other loans and other financial receivables L&R Derivative assets Designated as hedging instrument FX forward contracts - Interest rate swaps - Not designated as hedging instrument FX forward contracts HFT Call options for share-based payments HFT Call option on equity shares HFT Liabilities Trade and other payables –1,408 Trade payables 1) AC –1,016 –1,016 Other payables 2) - –392 Financial liabilities –8,294 Non-derivative financial liabilities Loans AC –16 –16 –16 –16 Bonds AC –6,147 –6,147 –6,374 –6,374 Private placements AC –1,717 –1,717 –1,744 –1,744 Other non-derivative financial liabilities AC –219 –219 –219 –219 Derivatives Designated as hedging instrument FX forward contracts - –24 –24 –24 –24 Interest rate swaps - Not designated as hedging instrument FX forward contracts HFT –170 –170 –170 –170 Total financial instruments, net –6,026 –944 –6,248 1) We do not separately disclose the fair value for cash and cash equivalents, trade receivables, and accounts payable as their carrying amounts are a reasonable approximation of their fair values. 2) Since the line items trade receivables, trade payables, and other financial assets contain both financial and non-financial assets or liabilities (such as other taxes or advance payments), the carrying amounts of non-financial assets or liabilities are shown to allow a reconciliation to the corresponding line items in the Consolidated Statements of Financial Position.
Schedule of Fair values of Financial Instruments Classified According to IAS 39	€ millions Category December 31, 2017 Carrying Amount At Amortized Cost At Fair Value Financial assets At fair value through profit or loss HFT Available-for-sale AFS Loans and receivables L&R Financial liabilities At fair value through profit or loss HFT –84 –84 At amortized cost AC –7,460 –7,460 € millions Category December 31, 2016 Carrying Amount At Amortized Cost At Fair Value Financial assets At fair value through profit or loss HFT Available-for-sale AFS Loans and receivables L&R Financial liabilities At fair value through profit or loss HFT –170 –170 At amortized cost AC –9,115 –9,115
Summary of Valuation Techniques of Financial Instruments Measured at Fair Value on a Recurring Basis	Type Fair Value Determination of Fair Significant Interrelationship Between Other financial assets Debt investments Level 1 Quoted prices in an active market NA NA Listed equity investments Level 1 Quoted prices in an active market NA NA Level 2 Quoted prices in an active market deducting a discount for the disposal restriction derived from the premium for a respective put option. NA NA Type Fair Value Determination of Fair Significant Interrelationship Between Unlisted equity investments Level 3 Market approach. Comparable company valuation using revenue multiples derived from companies comparable to the investee. Peer companies used (revenue multiples range from 3.4 to 7.8) Revenues of investees Discounts for lack of marketability (10% to 20%) The estimated fair value would increase (decrease) if: The revenue multiples were higher (lower) The investees’ revenues were higher (lower) The liquidity discounts were lower (higher). Market approach. Venture capital method evaluating a variety of quantitative and qualitative factors such as actual and forecasted results, cash position, recent or planned transactions, and market comparable companies. NA NA Last financing round valuations NA NA Liquidation preferences NA NA Net asset value/Fair market value as reported by the respective funds NA NA Call options for share-based payment plans Level 2 Monte Carlo model. Calculated considering risk-free interest rates, the remaining term of the derivatives, the dividend yields, the share price, and the volatility of our share. NA NA Call option on equity shares Level 3 Market approach. Company valuation using EBITDA multiples based on actual results derived from the investee. EBITDA multiples used EBITDA of the investee The estimated fair value would increase (decrease) if: The EBITDA multiples were higher (lower) The investees’ EBITDA were higher (lower) Type Fair Value Determination of Fair Significant Interrelationship Between Other financial assets/ Financial liabilities FX forward contracts Level 2 Discounted cash flow using par-method. Expected future cash flows based on forward exchange rates are discounted over the respective remaining term of the contracts using the respective deposit interest rates and spot rates. NA NA Interest rate swaps Level 2 Discounted cash flow. Expected future cash flows are estimated based on forward interest rates from observable yield curves and contract interest rates, discounted at a rate that reflects the credit risk of the counterparty. NA NA
Schedule of Financial Instruments Not Measured at Fair Value	Type Fair Value Hierarchy Determination of Fair Value/Valuation Technique Financial liabilities Fixed-rate bonds (financial liabilities) Level 1 Quoted prices in an active market Fixed-rate private placements/ loans (financial liabilities) Level 2 Discounted cash flows. Future cash outflows for fixed interest and principal are discounted over the term of the respective contracts using the market interest rates as of the reporting date.
Summary of Reconciliation from the Opening to the Closing Balances Fair Values Classified as Level 3 Fair Values	€ millions Unlisted Equity Investments and Call Unlisted Equity Investments and Call January 1 Transfers Into Level 3 Out of Level 3 –100 –18 Purchases Sales –102 –168 Gains/losses Included in financial income, net in profit and loss Included in available-for-sale financial assets in other comprehensive income Included in exchange differences in other comprehensive income –89 December 31 Change in unrealized gains/losses in profit and loss for equity investments held at the end of the reporting period

Share-Based Payments (Tables)

Share-Based Payments (Tables)	12 Months Ended
	Dec. 31, 2017
SHARE-BASED PAYMENTS
Schedule of Recognized Expense	€ millions Cost of cloud and software Cost of services Research and development Sales and marketing General and administration Share-based payments Thereof cash-settled share-based payments Thereof equity-settled share-based payments
Cash-Settled Plans
SHARE-BASED PAYMENTS
Summary of Fair Value and Parameters Used at Grant Date	Fair Value and Parameters Used at Year End 2017 for Cash-Settled Plans €, unless otherwise stated LTI 2016 Plan (2016–2017 LTI 2015 Plan SOP 2010 (2011–2015 RSU Plan (2014–2017 Weighted average fair value as at 12/31/2017 Information how fair value was measured at measurement date Option pricing model used Monte Carlo Other 1) Monte Carlo Other 1) Share price Risk-free interest rate, depending on maturity (in %) –0.63 to –0.48 –0.81 –0.62 to –0.41 –0.70 to –0.32 Expected volatility (in %) 17.5 to 19.6 NA 21.1 to 34.5 NA Expected dividend yield (in %) Weighted average remaining life of awards outstanding as at 12/31/2017 (in years) 1) For these awards, the fair value is calculated by subtracting the net present value of expected future dividend payments, if any, until maturity of the respective award from the prevailing share price as of the valuation date. Fair Value and Parameters Used at Year End 2016 for Cash-Settled Plans €, unless otherwise stated LTI 2016 Plan. LTI 2015 Plan SOP 2010 (2010–2015 RSU Plan (2013–2016 Weighted average fair value as at 12/31/2016 Information how fair value was measured at measurement date Option pricing model used Binomial Other 1) Monte Carlo Other 1) Share price Risk-free interest rate, depending on maturity (in %) –0.76 –0.80 to –0.84 –0.51 to –0.83 –0.36 to –0.84 Expected volatility (in %) NA 22.3 to 51.0 NA Expected dividend yield (in %) Weighted average remaining life of options outstanding as at 12/31/2016 (in years) 1) For these awards, the fair value is calculated by subtracting the net present value of expected future dividend payments, if any, until maturity of the respective award from the prevailing share price as of the valuation date.
Summary of Changes in Numbers of Outstanding Awards	Thousands, unless otherwise stated LTI 2016 Plan LTI 2015 Plan SOP 2010 (2010–2015 RSU Plan (2013–2017 12/31/2015 Granted Adjustment based upon KPI target achievement NA NA –66 Exercised –294 –4,693 –2,659 Forfeited –12 –1,059 –1,055 12/31/2016 Granted Adjustment based upon KPI target achievement NA NA –124 Exercised –152 –7,769 –4,388 Forfeited –41 –1,134 –704 12/31/2017 Outstanding awards exercisable as at 12/31/2016 12/31/2017 Total carrying amount (in € millions) of liabilities as at 12/31/2016 12/31/2017 Total intrinsic value of vested awards (in € millions) as at 12/31/2016 12/31/2017 Weighted average share price (in €) for share options exercised in 2016 NA 2017 NA Total expense (in € millions) recognized in 2015 2016 2017
Equity-Settled Share-Based Payments
SHARE-BASED PAYMENTS
Summary of Fair Value and Parameters Used at Grant Date	€, unless otherwise stated Grant date 6/5/2015 Fair value of granted awards Information how fair value was measured at grant date Option pricing model used Other 1) Share price Risk-free interest rate (in %) –0.08 Expected dividend yield (in %) Weighted average remaining life of awards outstanding at year end (in years) Number of investment shares purchased (in thousands) 1) For these awards, the fair value is calculated by subtracting the net present value of expected future dividend payments, if any, until maturity of the respective award from the prevailing share price as of the valuation date.
Summary of Changes in Numbers of Outstanding Awards	Thousands SMP 12/31/2015 Exercised –444 Forfeited –105 12/31/2016 Exercised –520 Forfeited –19 12/31/2017
Schedule of Recognized Expense	€ millions Own SMP

Segment and Geographic Inform67

Segment and Geographic Information (Tables)	12 Months Ended
	Dec. 31, 2017
Segment and Geographic Information
Schedule of Revenue and Results of Segments	Revenue and Results of Segments € millions Applications, Technology & Services SAP Business Network Total Reportable Segments Actual Currency Constant Currency Actual Currency Actual Currency Constant Currency Actual Currency Actual Currency Constant Currency Actual Currency Cloud subscriptions and support – SaaS/PaaS 1) Cloud subscriptions and support – IaaS 2) Cloud subscriptions and support Software licenses –1 –1 Software support Software licenses and support Cloud and software Services Total segment revenue Cost of cloud subscriptions and support – SaaS/PaaS 1) –684 –694 –457 –428 –435 –384 –1,112 –1,128 –840 Cost of cloud subscriptions and support – IaaS 2) –309 –312 –221 –309 –312 –221 Cost of cloud subscriptions and support –993 –1,006 –678 –428 –435 –384 –1,421 –1,440 –1,062 Cost of software licenses and support –2,007 –2,018 –1,964 –5 –5 –1 –2,012 –2,022 –1,965 Cost of cloud and software –3,000 –3,023 –2,642 –433 –439 –385 –3,433 –3,463 –3,026 Cost of services –2,703 –2,722 –2,669 –293 –297 –246 –2,996 –3,019 –2,915 Total cost of revenue –5,703 –5,745 –5,311 –725 –737 –631 –6,429 –6,481 –5,942 Segment gross profit Other segment expenses –7,336 –7,418 –6,768 –1,151 –1,169 –954 –8,486 –8,586 –7,722 Segment profit 1) Software as a Service/Platform as a Service 2) Infrastructure as a Service Revenue and Results of Segments € millions Applications, Technology & Services SAP Business Network Total Reportable Segments Actual Currency Constant Currency Actual Currency Actual Currency Constant Currency Actual Currency Actual Currency Constant Currency Actual Currency Cloud subscriptions and support – SaaS/PaaS 1) Cloud subscriptions and support – IaaS 2) Cloud subscriptions and support Software licenses –1 Software support Software licenses and support Cloud and software Services Total segment revenue Cost of cloud subscriptions and support – SaaS/PaaS 1) –457 –458 –263 –384 –385 –336 –840 –843 –599 Cost of cloud subscriptions and support – IaaS 2) –221 –222 –189 –221 –222 –189 Cost of cloud subscriptions and support –678 –680 –452 –384 –385 –336 –1,062 –1,065 –788 Cost of software licenses and support –1,964 –1,978 –1,992 –1 –1 –1 –1,965 –1,979 –1,993 Cost of cloud and software –2,642 –2,658 –2,444 –385 –386 –337 –3,026 –3,044 –2,781 Cost of services –2,669 –2,718 –2,542 –246 –249 –183 –2,915 –2,967 –2,725 Total cost of revenue –5,311 –5,376 –4,985 –631 –635 –520 –5,942 –6,012 –5,506 Segment gross profit Other segment expenses –6,768 –6,868 –6,407 –954 –964 –779 –7,722 –7,833 –7,185 Segment profit 1) Software as a Service/Platform as a Service 2) Infrastructure as a Service
Schedule of Reconciliation of Revenue and Segment Results	€ millions Actual Constant Actual Constant Actual Total segment revenue for reportable segments Other revenue Adjustment for currency impact –301 –164 Adjustment of revenue under fair value accounting –3 –3 –5 –5 –11 Total revenue Total segment profit for reportable segments Other revenue Other expenses –1,780 –1,777 –1,771 –1,781 –1,766 Adjustment for currency impact –151 Adjustment for Revenue under fair value accounting –3 –3 –5 –5 –11 Acquisition-related charges –587 –587 –680 –680 –738 Share-based payment expenses –1,120 –1,120 –785 –785 –724 Restructuring –182 –182 –28 –28 –621 Operating profit Other non-operating income/expense, net –36 –36 –234 –234 –256 Financial income, net –38 –38 –5 Profit before tax
Schedule of Geographic Information	Revenue by Region € millions Cloud Subscriptions and Support Revenue Cloud and Software Revenue EMEA Americas APJ SAP Group Total Revenue by Region € millions Germany Rest of EMEA EMEA United States Rest of Americas Americas Japan Rest of APJ APJ SAP Group Non-Current Assets by Region € millions Germany Rest of EMEA EMEA United States Rest of Americas Americas APJ SAP Group

Board of Directors (Tables)

Board of Directors (Tables)	12 Months Ended
	Dec. 31, 2017
Board of Directors
Schedule of Executive Board Compensation	€ thousands Short-term employee benefits Share-based payment 1) Subtotal 1) Post-employment benefits Thereof defined-benefit Thereof defined-contribution Total 1) 1) Portion of total executive compensation allocated to the respective year
Schedule of Share-Based Payment for Executive Board Members	Number of RSUs granted Number of PSUs granted NA Total expense in € thousands
Schedule of Retirement Pension Plan for Executive Board Members	€ thousands DBO December 31 Annual pension entitlement
Schedule of Supervisory Board Compensation	€ thousands Total compensation Thereof fixed compensation Thereof committee remuneration
Schedule of Payments to/DBO for Former Executive Board Members	€ thousands Payments DBO December 31

Principal Accountant Fees and69

Principal Accountant Fees and Services (Tables)	12 Months Ended
	Dec. 31, 2017
Principal Accountant Fees and Services
Schedule of Fees for Audit and Other Professional Services	€ millions KPMG AG Foreign Total KPMG AG Foreign Total KPMG AG Foreign Total Audit fees Audit-related fees Tax fees All other fees Total

Subsidiaries and Other Equity70

Subsidiaries and Other Equity Investments (Tables)	12 Months Ended
	Dec. 31, 2017
Subsidiaries and Other Equity Investments
Schedule of Subsidiaries	Name and Location of Company Owner-ship Total Revenue 1) Profit/Loss (- for 2017 1) Total Equity 1) Number of 2) Foot- % € thousands € thousands € thousands Major Subsidiaries Ariba, Inc., Palo Alto, CA, United States Concur Technologies, Inc., Bellevue, WA, United States LLC SAP CIS, Moscow, Russia SAP (Schweiz) AG, Biel, Switzerland –338,934 SAP (UK) Limited, Feltham, United Kingdom –65,176 10) SAP America, Inc., Newtown Square, PA, United States –344,644 SAP Asia Pte Ltd, Singapore, Singapore –28,550 –26,721 SAP Australia Pty Ltd, Sydney, Australia –82,950 SAP Brasil Ltda, São Paulo, Brazil –66,298 –62,107 SAP Canada, Inc., Toronto, Canada SAP China Co., Ltd., Shanghai, China –83,320 –117,810 SAP Deutschland SE & Co. KG, Walldorf, Germany 7), 9) SAP France, Levallois-Perret, France SAP Hungary Rendszerek, Alkalmazások és Termékek az Adatfeldolgozásban Informatikai Kft., Budapest, Hungary SAP India Private Limited, Bangalore, India SAP Industries, Inc., Newtown Square, PA, United States SAP Italia Sistemi Applicazioni Prodotti in Data Processing S.p.A., Vimercate, Italy SAP Japan Co., Ltd., Tokyo, Japan SAP Labs India Private Limited, Bangalore, India SAP Labs, LLC, Palo Alto, CA, United States SAP México S.A. de C.V., Mexico City, Mexico 12) SAP Nederland B.V., ‘s-Hertogenbosch, the Netherlands 11) SAP Service and Support Centre (Ireland) Limited, Dublin, Ireland SuccessFactors, Inc., South San Francisco, CA, United States Name and Location of Company Owner- Foot- % Other Subsidiaries 3) “SAP Kazakhstan” LLP, Almaty, Kazakhstan 110405, Inc., Newtown Square, PA, United States Abakus Europe Limited, London, United Kingdom 4) Abakus Ukraine Limited Liability Company, Kiev, Ukraine 4) Ambin Properties Proprietary Limited, Johannesburg, South Africa Ariba Czech s.r.o., Prague, Czech Republic Ariba India Private Limited, Gurgaon, India Ariba International Holdings, Inc., Wilmington, DE, United States Ariba International Singapore Pte Ltd, Singapore, Singapore Ariba International, Inc., Wilmington, DE, United States Ariba Slovak Republic s.r.o., Košice, Slovakia Ariba Software Technology Services (Shanghai) Co., Ltd., Shanghai, China Ariba Technologies India Private Limited, Bangalore, India Ariba Technologies Netherlands B.V., ‘s-Hertogenbosch, the Netherlands 11) Beijing Zhang Zhong Hu Dong Information Technology Co., Ltd., Beijing, China 5) b-process, Paris, France Business Objects Holding B.V., ‘s-Hertogenbosch, the Netherlands 11) Business Objects Option LLC, Wilmington, DE, United States Business Objects Software Limited, Dublin, Ireland Christie Partners Holding C.V., ‘s-Hertogenbosch, the Netherlands ClearTrip Inc. (Mauritius), Ebene, Mauritius ClearTrip Inc., George Town, Cayman Islands Cleartrip MEA FZ LLC, Dubai, United Arab Emirates ClearTrip Private Limited, Mumbai, India CNQR Operations Mexico S. de. R.L. de. C.V., San Pedro Garza Garcia, Mexico Concur (Austria) GmbH, Vienna, Austria Concur (Canada), Inc., Toronto, Canada Concur (France) SAS, Paris, France Concur (Germany) GmbH, Frankfurt am Main, Germany 8), 9) Concur (Japan) Ltd., Bunkyo-ku, Japan Concur (New Zealand) Limited, Wellington, New Zealand Concur (Philippines) Inc., Makati City, Philippines Concur (Switzerland) GmbH, Zurich, Switzerland Concur Czech (s.r.o.), Prague, Czech Republic Concur Holdings (France) SAS, Paris, France Concur Holdings (Netherlands) B.V., Amsterdam, the Netherlands 11) Concur Technologies (Australia) Pty. Limited, Sydney, Australia Concur Technologies (Hong Kong) Limited, Hong Kong, China Concur Technologies (India) Private Limited, Bangalore, India Concur Technologies (Singapore) Pte Ltd, Singapore, Singapore 12) Concur Technologies (UK) Limited, London, United Kingdom 10) ConTgo Consulting Limited, London, United Kingdom 10) ConTgo Limited, London, United Kingdom 10) ConTgo Pty. Ltd., Sydney, Australia Crystal Decisions (Ireland) Limited, Dublin, Ireland Crystal Decisions Holdings Limited, Dublin, Ireland Crystal Decisions UK Limited, London, United Kingdom EssCubed Procurement Pty. Ltd., Johannesburg, South Africa Extended Systems, Inc., San Ramon, CA, United States Fedem Technology AS, Trondheim, Norway Fieldglass Europe Limited, London, United Kingdom 10) Financial Fusion, Inc., San Ramon, CA, United States FreeMarkets Ltda., São Paulo, Brazil Gigya Australia Pty Ltd, Syndey, Australia 4) Gigya Ltd., Tel Aviv, Israel 4) Gigya UK Ltd, London, United Kingdom 4), 10) Gigya, Inc., Mountain View, CA, United States 4) GlobalExpense Limited, London, United Kingdom 10) Hipmunk, Inc., San Francisco, CA, United States hybris (US) Corp., Wilmington, DE, United States hybris GmbH, Munich, Germany 8), 9) Inxight Federal Systems Group, Inc., Wilmington, DE, United States LLC “SAP Labs”, Moscow, Russia LLC “SAP Ukraine”, Kiev, Ukraine Merlin Systems Oy, Espoo, Finland Multiposting Sp.z o.o., Warsaw, Poland Nihon Ariba K.K., Tokyo, Japan OutlookSoft Deutschland GmbH, Walldorf, Germany Plat.One Inc., Palo Alto, CA, United States Plat.One Lab Srl, Bogliasco, Italy Plateau Systems LLC, South San Francisco, CA, United States PT SAP Indonesia, Jakarta, Indonesia PT Sybase 365 Indonesia, Jakarta, Indonesia Quadrem Africa Pty. Ltd., Johannesburg, South Africa Quadrem Brazil Ltda., Rio de Janeiro, Brazil Quadrem Chile Ltda., Santiago de Chile, Chile Quadrem Colombia SAS, Bogotá, Colombia Quadrem International Ltd., Hamilton, Bermuda Quadrem Netherlands B.V., Amsterdam, the Netherlands 11) Quadrem Overseas Cooperatief U.A., Amsterdam, the Netherlands Quadrem Peru S.A.C., Lima, Peru Ruan Lian Technologies (Beijing) Co., Ltd., Beijing, China SAP (Beijing) Software System Co., Ltd., Beijing, China SAP Andina y del Caribe, C.A., Caracas, Venezuela 12) SAP Argentina S.A., Buenos Aires, Argentina 12) SAP Asia (Vietnam) Co., Ltd., Ho Chi Minh City, Vietnam SAP AZ LLC, Baku, Azerbaijan SAP Belgium NV/SA, Brussels, Belgium SAP Beteiligungs GmbH, Walldorf, Germany SAP Bulgaria EOOD, Sofia, Bulgaria SAP Business Compliance Services GmbH, Siegen, Germany SAP Business Services Center Nederland B.V., ‘s-Hertogenbosch, the Netherlands 11) SAP Chile Limitada, Santiago, Chile 12) SAP China Holding Co., Ltd., Beijing, China SAP Colombia S.A.S., Bogotá, Colombia 12) SAP Commercial Services Ltd., Valletta, Malta SAP Costa Rica, S.A., San José, Costa Rica 12) SAP ČR, spol. s r.o., Prague, Czech Republic SAP Cyprus Limited, Nicosia, Cyprus SAP d.o.o., Zagreb, Croatia SAP Danmark A/S, Copenhagen, Denmark SAP Dritte Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany SAP East Africa Limited, Nairobi, Kenya 12) SAP Egypt LLC, Cairo, Egypt SAP EMEA Inside Sales S.L., Barcelona, Spain SAP Erste Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany 8), 9) SAP España – Sistemas, Aplicaciones y Productos en la Informática, S.A., Madrid, Spain SAP Estonia OÜ, Tallinn, Estonia SAP Financial, Inc., Toronto, Canada SAP Finland Oy, Espoo, Finland SAP Foreign Holdings GmbH, Walldorf, Germany SAP France Holding, Levallois-Perret, France SAP Global Marketing, Inc., New York, NY, United States SAP Hellas S.A., Athens, Greece SAP Holdings (UK) Limited, Feltham, United Kingdom 10) SAP Hong Kong Co., Ltd., Hong Kong, China SAP Hosting Beteiligungs GmbH, St. Leon-Rot, Germany 8), 9) SAP India (Holding) Pte Ltd, Singapore, Singapore SAP International Panama, S.A., Panama City, Panama SAP International, Inc., Miami, FL, United States SAP Investments, Inc., Wilmington, DE, United States SAP Ireland Limited, Dublin, Ireland SAP Ireland US - Financial Services Designated Activity Company, Dublin, Ireland SAP Israel Ltd., Ra’anana, Israel 12) SAP Korea Ltd., Seoul, South Korea SAP Labs Bulgaria EOOD, Sofia, Bulgaria SAP Labs Finland Oy, Espoo, Finland SAP Labs France SAS, Mougins, France SAP Labs Israel Ltd., Ra’anana, Israel SAP Labs Korea, Inc., Seoul, South Korea SAP Latvia SIA, Riga, Latvia SAP Malaysia Sdn. Bhd., Kuala Lumpur, Malaysia SAP Malta Investments Ltd., Valletta, Malta SAP MENA FZ L.L.C., Dubai, United Arab Emirates SAP Middle East and North Africa L.L.C., Dubai, United Arab Emirates 5), 12) SAP National Security Services, Inc., Newtown Square, PA, United States SAP Nederland Holding B.V., ‘s-Hertogenbosch, the Netherlands 11) SAP New Zealand Limited, Auckland, New Zealand SAP Norge AS, Lysaker, Norway SAP North West Africa Ltd, Casablanca, Morocco SAP Österreich GmbH, Vienna, Austria SAP Perú S.A.C., Lima, Peru 12) SAP Philippines, Inc., Makati City, Philippines SAP Polska Sp. z o.o., Warsaw, Poland SAP Portals Europe GmbH, Walldorf, Germany SAP Portals Holding Beteiligungs GmbH, Walldorf, Germany SAP Portals Israel Ltd., Ra’anana, Israel SAP Portugal – Sistemas, Aplicações e Produtos Informáticos, Sociedade Unipessoal, Lda., Porto Salvo, Portugal SAP Projektverwaltungs- und Beteiligungs GmbH, Walldorf, Germany SAP Public Services Hungary Kft., Budapest, Hungary SAP Public Services, Inc., Washington, DC, United States SAP Puerto Rico GmbH, Walldorf, Germany 8), 9); 12) SAP Retail Solutions Beteiligungsgesellschaft GmbH, Walldorf, Germany SAP Romania SRL, Bucharest, Romania SAP Saudi Arabia Software Services Ltd, Riyadh, Kingdom of Saudi Arabia SAP Saudi Arabia Software Trading Ltd, Riyadh, Kingdom of Saudi Arabia SAP Sechste Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany 8), 9) SAP Services s.r.o., Prague, Czech Republic SAP Siebte Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany 8), 9) SAP sistemi, aplikacije in produkti za obdelavo podatkov d.o.o., Ljubljana, Slovenia SAP Slovensko s.r.o., Bratislava, Slovakia SAP Software and Services LLC, Doha, Qatar 5) SAP Svenska Aktiebolag, Stockholm, Sweden 12) SAP System Application and Products Myanmar Ltd., Yangon, Myanmar 4) SAP Systems, Applications and Products in Data Processing (Thailand) Ltd., Bangkok, Thailand SAP Taiwan Co., Ltd., Taipei, Taiwan SAP Technologies Inc., Palo Alto, CA, United States SAP Training and Development Institute FZCO, Dubai, United Arab Emirates SAP Türkiye Yazilim Üretim ve Ticaret A.Ş., Istanbul, Turkey SAP UAB, Vilnius, Lithuania SAP Ventures Investment GmbH, Walldorf, Germany 8), 9) SAP Vierte Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany SAP West Balkans d.o.o., Belgrade, Serbia SAP Zweite Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany 8), 9) SAP.io Fund, L.P., San Francisco, CA, United States 4); 6) Sapphire SAP HANA Fund of Funds, L.P., Palo Alto, CA, United States 6) Sapphire Ventures Fund I, L.P., Palo Alto, CA, United States 6) Sapphire Ventures Fund II, L.P., Palo Alto, CA, United States 6) Sapphire Ventures Fund III, L.P., Palo Alto, CA, United States 4); 6) SAPV (Mauritius), Ebene, Mauritius 6) SuccessFactors (Philippines), Inc., Pasig City, Philippines SuccessFactors Asia Pacific Limited, Hong Kong, China SuccessFactors Cayman, Ltd., Grand Cayman, Cayman Islands Sybase 365 Ltd., Tortola, British Virgin Islands Sybase 365, LLC, San Ramon, CA, United States Sybase Angola, LDA, Luanda, Angola Sybase Iberia S.L., Madrid, Spain Sybase India Ltd., Mumbai, India Sybase International Holdings Corporation, LLC, San Ramon, CA, United States Sybase Philippines, Inc., Makati City, Philippines Sybase Software (India) Private Ltd., Mumbai, India Sybase, Inc., San Ramon, CA, United States Systems Applications Products (Africa Region) Proprietary Limited, Johannesburg, South Africa Systems Applications Products (Africa) Proprietary Limited, Johannesburg, South Africa Systems Applications Products (South Africa) Proprietary Limited, Johannesburg, South Africa 12) Systems Applications Products Nigeria Limited, Victoria Island, Nigeria 12) TomorrowNow, Inc., Bryan, TX, United States TRX Europe Limited, London, United Kingdom 10) TRX Luxembourg, S.a.r.l., Luxembourg City, Luxembourg TRX Technologies India Private Limited, Raman Nagar, India TRX UK Limited, London, United Kingdom 10) TRX, Inc., Bellevue, WA, United States Volume Integration, Inc., VA, United States 1) These figures are based on our local IFRS financial statements prior to eliminations resulting from consolidation and therefore do not reflect the contribution of these companies included in the Consolidated Financial Statements. The translation of the equity into Group currency is based on period-end closing exchange rates, and on average exchange rates for revenue and net income/loss. 2) As at December 31, 2017, including managing directors, in FTE. 3) Figures for profit/loss after tax and total equity pursuant to HGB, section 285 and section 313 are not disclosed if they are of minor significance for a fair presentation of the profitability, liquidity, capital resources and financial position of SAP SE, pursuant to HGB, section 313 (2) sentence 3 no. 4 and section 286 (3) sentence 1 no. 1. 4) Consolidated for the first time in 2017. 5) Agreements with the other shareholders provide that SAP SE fully controls the entity. 6) SAP SE does not hold any ownership interests in six structured entities, SAPV (Mauritius), Sapphire SAP HANA Fund of Funds, L.P., Sapphire Ventures Fund I, L.P., Sapphire Ventures Fund II, L.P., Sapphire Ventures Fund III, L.P., and SAP.io Fund, L.P. However, based on the terms of limited partnership agreements under which these entities were established, SAP SE is exposed to the majority of the returns related to their operations and has the current ability to direct these entities’ activities that affect these returns, in accordance with IFRS 10 (Consolidated Financial Statements). Accordingly, the results of operations are included in SAP’s consolidated financial statements. 7) Entity whose personally liable partner is SAP SE. 8) Entity with (profit and) loss transfer agreement. 9) Pursuant to HGB, section 264 (3) or section 264b, the subsidiary is exempt from applying certain legal requirements to their statutory stand-alone financial statements including the requirement to prepare notes to the financial statements and a review of operations, the requirement of independent audit, and the requirement of public disclosure. 10) Pursuant to sections 479A to 479C of the UK Companies Act 2006, the entity is exempt from having its financial statements audited on the basis that SAP SE has provided a guarantee of the entity’s liabilities in respect of its financial year ended December 31, 2017. 11) Pursuant to article 2:403 of the Dutch Civil Code, the entity is exempt from applying certain legal requirements to their statutory stand-alone financial statements including the requirement to prepare the financial statements, the requirement of independent audit, and the requirement of public disclosure, on the basis that SAP SE has provided a guarantee of the entity’s liabilities in respect of its financial year ended December 31, 2017. 12) Entity with support letter issued by SAP SE.
Schedule of Joint Arrangements and Investments in Associates	Name and Location of Company Owner- % Joint Arrangements and Investments in Associates China DataCom Corporation Limited, Guangzhou, China Convercent, Inc., Denver, CO, United States Procurement Negócios Eletrônicos S/A, Rio de Janeiro, Brazil StayNTouch Inc., Bethesda, MD, United States Visage Mobile, Inc., Milwaukee, WI, United States Yapta, Inc., Seattle, WA, United States
Schedule of Equity Investments with Ownership of at Least 5%	Name and Location of Company Equity Investments with Ownership of at Least 5% 83North IV, L.P., Hertzalia, Israel Alchemist Accelerator Fund I LLC, San Francisco, CA, United States All Tax Platform - Solucoes Tributarias S.A., São Paulo, Brazil Amplify Partners II L.P., Menlo Park, CA, United States Amplify Partners L.P., Menlo Park, CA, United States AP Opportunity Fund, LLC, Menlo Park, CA, United States Blue Yard Capital I GmbH & Co. KG, Berlin, Germany Catchpoint Systems, Inc., New York, NY, United States Char Software, Inc., Boston, MA, United States Cloudhealth Technologies, Inc., Boston, MA, United States Costanoa Venture Capital II L.P., Palo Alto, CA, United States Costanoa Venture Capital III L.P., Palo Alto, CA, United States Costanoa Venture Capital QZ, LLC, Palo Alto, CA, United States Culture Amp, Inc., San Francisco, CA, United States Data Collective II L.P., San Francisco, CA, United States Data Collective III L.P., San Francisco, CA, United States Data Collective IV, L.P., San Francisco, CA, United States Dharma Platform, Inc., Washington, DC, United States EIT ICT Labs Germany GmbH, Berlin, Germany FeedZai S.A., Lisbon, Portugal Felix Ventures II, L.P., London, United Kingdom Follow Analytics, Inc., San Francisco, CA, United States GK Software AG, Schöneck, Germany Greater Pacific Capital (Cayman) L.P., Grand Cayman, Cayman Islands IDG Ventures USA III, L.P., San Francisco, CA, United States IEX Group, Inc., New York, NY, United States Inkling Systems, Inc., San Francisco, CA, United States InnovationLab GmbH, Heidelberg, Germany innoWerft Technologie- und Gründerzentrum Walldorf Stiftung GmbH, Walldorf, Germany Integral Ad Science, Inc., New York, NY, United States JFrog, Ltd., Netanya, Israel Jibe, Inc., New York, NY, United States Kaltura, Inc., New York, NY, United States Landlog Limited, Tokyo, Japan LeanData, Inc., Sunnyvale, CA, United States Local Globe VII, L.P., St. Peter Port, Guernsey, Channel Islands Local Globe VIII, L.P., St. Peter Port, Guernsey, Channel Islands Looker Data Sciences, Inc., Santa Cruz, CA, United States Mosaic Ventures I, L.P., London, United Kingdom MVP Strategic Partnership Fund GmbH & Co. KG, Munich, Germany Narrative Science, Inc., Chicago, IL, United States Nor1, Inc., Santa Clara, CA, United States Notation Capital II, L.P., Brooklyn, NY, United States Notation Capital, L.P., Brooklyn, NY, United States On Deck Capital, Inc., New York, NY, United States OpenX Software Limited, Pasadena, CA, United States OpsRamp, Inc., San Jose, CA, United States Pheonix Labs Canada, ULC, Burnaby, BC, Canada Point Nine Annex GmbH & Co. KG, Berlin, Germany Point Nine Capital Fund II GmbH & Co. KG, Berlin, Germany Point Nine Capital Fund III GmbH & Co. KG, Berlin, Germany Point Nine Capital Fund IV GmbH & Co. KG, Berlin, Germany Portworx Inc., Los Altos, CA, United States Post for Systems, Cairo, Egypt PubNub, Inc., San Francisco, CA, United States Realize Corporation, Tokyo, Japan Reltio, Inc., Redwood Shores, CA, United States Ridge Ventures IV, L.P., San Francisco, CA, United States Rome2rio Pty. Ltd., Richmond, Australia Smart City Planning, Inc., Tokyo, Japan Socrata, Inc., Seattle, WA, United States SportsTech Fund, L.P., Palo Alto, CA, United States SportsTech Parallel Fund, L.P., Palo Alto, CA, United States Spring Mobile Solutions, Inc., Salt Lake City, UT, United States Storm Ventures V, L.P., Menlo Park, CA, United States SumoLogic, Inc., Redwood City, CA, United States SV Angel IV, L.P., San Francisco, CA, United States T3C Inc., Mountain View, CA, United States The Currency Cloud Group Limited, London, United Kingdom The SaaStr Fund I, L.P., Palo Alto, CA, United States The SAVO Group Ltd., Chicago, IL, United States TidalScale, Inc., Campbell, CA, United States Upfront V, L.P., Santa Monica, CA, United States Wandera, Inc., San Francisco, CA, United States

Scope of Consolidation (Details

Scope of Consolidation (Details) - entity	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Scope of Consolidation
Beginning of year	245	255
Additions	10	8
Disposals	(28)	(18)
End of year	227	245

Summary of Significant Accoun72

Summary of Significant Accounting Policies - Exchange Rates (Details)	12 Months Ended
	Dec. 31, 2017$ / €	Dec. 31, 2017$ / €¥ / €	Dec. 31, 2017$ / €£ / €	Dec. 31, 2017$ / €SFr / €	Dec. 31, 2017$ / €CAD / €	Dec. 31, 2017$ / €AUD / €	Dec. 31, 2016$ / €	Dec. 31, 2016$ / €¥ / €	Dec. 31, 2016$ / €£ / €	Dec. 31, 2016$ / €SFr / €	Dec. 31, 2016$ / €CAD / €	Dec. 31, 2016$ / €AUD / €	Dec. 31, 2015$ / €	Dec. 31, 2015¥ / €	Dec. 31, 2015£ / €	Dec. 31, 2015SFr / €	Dec. 31, 2015CAD / €	Dec. 31, 2015AUD / €	Dec. 31, 2017¥ / €	Dec. 31, 2017£ / €	Dec. 31, 2017SFr / €	Dec. 31, 2017CAD / €	Dec. 31, 2017AUD / €	Dec. 31, 2016¥ / €	Dec. 31, 2016£ / €	Dec. 31, 2016SFr / €	Dec. 31, 2016CAD / €	Dec. 31, 2016AUD / €
Summary of Significant Accounting Policies
Middle Rate at December 31	1.1993	1.1993	1.1993	1.1993	1.1993	1.1993	1.0541	1.0541	1.0541	1.0541	1.0541	1.0541							135.01	0.8872	1.1702	1.5039	1.5346	123.40	0.8562	1.0739	1.4188	1.4596
Annual Average Exchange Rate	1.1315	126.85	0.8770	1.1159	1.4705	1.4794	1.1045	119.77	0.8206	1.0886	1.4606	1.4850	1.1071	134.12	0.7255	1.0688	1.4227	1.4753

Summary of Significant Accoun73

Summary of Significant Accounting Policies - Financial Assets (Details)	12 Months Ended
	Dec. 31, 2017
Summary of Significant Accounting Policies
Equity impairment indicator, decline in fair value (as percent)	20.00%
Impairment indicator, period of decline in fair value	9 months

Summary of Significant Accoun74

Summary of Significant Accounting Policies - Intangible Assets (Details)	Dec. 31, 2017item
Lowest
Useful Lives of Intangible Assets Other Than Goodwill
Estimated useful lives of purchased intangible assets other than goodwill	2
Lowest | Acquired in-process research and development project assets
Useful Lives of Intangible Assets Other Than Goodwill
Estimated useful lives of purchased intangible assets other than goodwill	5
Highest
Useful Lives of Intangible Assets Other Than Goodwill
Estimated useful lives of purchased intangible assets other than goodwill	20
Highest | Acquired in-process research and development project assets
Useful Lives of Intangible Assets Other Than Goodwill
Estimated useful lives of purchased intangible assets other than goodwill	7

Summary of Significant Accoun75

Summary of Significant Accounting Policies - Property, Plant, and Equipment (Details)	Dec. 31, 2017item
Lowest | Buildings
Useful Lives of Property, Plant, and Equipment
Useful lives	25
Lowest | Information technology equipment
Useful Lives of Property, Plant, and Equipment
Useful lives	2
Lowest | Office furniture
Useful Lives of Property, Plant, and Equipment
Useful lives	4
Lowest | Automobiles
Useful Lives of Property, Plant, and Equipment
Useful lives	4
Highest | Buildings
Useful Lives of Property, Plant, and Equipment
Useful lives	50
Highest | Information technology equipment
Useful Lives of Property, Plant, and Equipment
Useful lives	6
Highest | Office furniture
Useful Lives of Property, Plant, and Equipment
Useful lives	20
Highest | Automobiles
Useful Lives of Property, Plant, and Equipment
Useful lives	5

Summary of Significant Accoun76

Summary of Significant Accounting Policies - New Accounting Standards Not Yet Adopted (Details) € in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)	Dec. 31, 2015EUR (€)
IFRS 15 (revenue from contract with customers)
Sales and marketing	$ 8,324	€ 6,924	€ 6,265	€ 5,782
Operating expenses	$ 22,341	18,584	16,928	€ 16,541
Trade receivables		5,810	€ 5,825
IFRS 15
IFRS 15 (revenue from contract with customers)
Contract liabilities, software		100
Capitalizable sales commission		100
Sales and marketing		200
Trade receivables		600
Contract liabilities		700
IFRS 15 | Highest
IFRS 15 (revenue from contract with customers)
Software revenue		100
Revenue		100
Operating expenses		€ 100

Revenue (Details)

Revenue (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Revenue
Revenue recognized in the respective year	€ 317	€ 280	€ 292
Aggregate cost recognized (multi-year)	435	527	294
Recognized result (+ profit/- loss; multi-year)	(104)	(174)	20
Gross amounts due to customers	€ 30	€ 78	€ 41

Restructuring - Restructuring E

Restructuring - Restructuring Expenses (Details) € in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)	Dec. 31, 2015EUR (€)
Restructuring
Employee-related restructuring expenses		€ 180	€ 33	€ 610
Onerous contract-related restructuring expenses		2	(5)	11
Restructuring expenses	$ 219	€ 182	€ 28	€ 621

Restructuring - Restructuring79

Restructuring - Restructuring Expenses By Functional Area (Details) € in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)	Dec. 31, 2015EUR (€)
Restructuring
Cost of cloud and software		€ 55	€ 3	€ 80
Cost of services		118	7	218
Research and development		9	7	156
Sales and marketing		2	10	147
General and administration		(2)	1	20
Restructuring expenses	$ 219	€ 182	€ 28	€ 621

Employee Benefits Expense and80

Employee Benefits Expense and Number of Employees - Employee Benefits Expense (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Employee Benefits Expense and Number of Employees
Salaries	€ 8,693	€ 7,969	€ 7,483
Social security expense	1,281	1,135	1,067
Share-based payment expense	1,120	785	724
Pension expense	312	270	258
Employee-related restructuring expense	180	33	610
Termination benefits outside of restructuring plans	57	37	28
Employee benefits expense	€ 11,643	€ 10,229	€ 10,170

Employee Benefits Expense and81

Employee Benefits Expense and Number of Employees - Number of Employees (Details) - employee	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosures
Cloud and software	14,482	16,002	14,991
Services	17,379	14,621	13,868
Research and development	24,872	23,363	20,938
Sales and marketing	23,219	21,977	19,422
General and administration	5,504	5,393	5,024
Infrastructure	3,087	2,827	2,743
SAP Group at period end	88,543	84,183	76,986
Thereof acquisitions	289	209	73
SAP Group (months' end average)	86,999	80,609	75,180
EMEA
Disclosures
Cloud and software	5,869	6,406	6,095
Services	7,536	6,535	6,482
Research and development	11,349	10,525	9,676
Sales and marketing	9,196	8,542	7,683
General and administration	2,676	2,629	2,434
Infrastructure	1,732	1,584	1,535
SAP Group at period end	38,357	36,222	33,906
Thereof acquisitions	149	37	73
SAP Group (months' end average)	37,512	34,932	33,561
Americas
Disclosures
Cloud and software	3,895	4,184	3,920
Services	4,878	4,119	3,812
Research and development	5,250	4,860	4,233
Sales and marketing	9,169	8,999	7,766
General and administration	1,781	1,746	1,653
Infrastructure	855	788	783
SAP Group at period end	25,827	24,696	22,166
Thereof acquisitions	133	172	0
SAP Group (months' end average)	25,459	23,532	21,832
APJ
Disclosures
Cloud and software	4,719	5,412	4,976
Services	4,965	3,967	3,574
Research and development	8,273	7,977	7,029
Sales and marketing	4,854	4,435	3,974
General and administration	1,047	1,018	937
Infrastructure	501	454	425
SAP Group at period end	24,359	23,265	20,914
Thereof acquisitions	7	0	0
SAP Group (months' end average)	24,029	22,145	19,788

Employee Benefits Expense and82

Employee Benefits Expense and Number of Employees - Allocation of Share-Based Payment Expense (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Allocation of Share-Based Payment Expense
Cost of cloud and software	€ 115	€ 89	€ 74
Cost of services	158	101	113
Research and development	269	190	166
Sales and marketing	442	292	260
General and administration	135	113	111
Share-based payments	1,120	785	724
Thereof cash-settled share-based payments	963	678	637
Thereof equity-settled share-based payments	€ 157	€ 107	€ 87

Other Non-Operating Income_Ex83

Other Non-Operating Income/Expense, Net (Details) € in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)	Dec. 31, 2015EUR (€)
Other Non-Operating Income/Expense, Net
Foreign currency exchange gain/loss		€ (12)	€ (210)	€ (230)
Miscellaneous income/expense, net		(24)	(23)	(26)
Other non-operating income/expense, net	$ (44)	(36)	(234)	(256)
Thereof from financial assets/liabilities at fair value through profit or loss
Other Non-Operating Income/Expense, Net
Foreign currency exchange gain/loss		180	(38)	(12)
Thereof from loans and receivables
Other Non-Operating Income/Expense, Net
Foreign currency exchange gain/loss		96	26	(213)
Thereof from financial liabilities at amortised cost
Other Non-Operating Income/Expense, Net
Foreign currency exchange gain/loss		€ (317)	€ (174)	€ (2)

Financial Income, Net (Details)

Financial Income, Net (Details) € in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)	Dec. 31, 2015EUR (€)
Financial Income, Net
Finance income	$ 557	€ 463	€ 230	€ 241
Thereof available-for-sale financial assets (equity)		382	164	176
Finance costs	(334)	(278)	(268)	(246)
Thereof interest expense from financial liabilities at amortized cost		(89)	(108)	(135)
Thereof interest expense from derivatives		(116)	(114)	(72)
Financial income, net	$ 223	€ 185	€ (38)	€ (5)

Income Taxes - Tax Expense Acco

Income Taxes - Tax Expense According to Region (Details) € in Millions, $ in Millions	Jan. 01, 2018	Dec. 31, 2017USD ($)	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)	Dec. 31, 2015EUR (€)
Income Tax
Tax rate		26.40%	26.40%	26.40%	26.40%
Total current tax expense			€ 1,638	€ 1,390	€ 1,267
Total deferred tax income			(668)	(161)	(332)
Total income tax expense		$ 1,167	970	1,229	935
Tax expense for current year			1,623	1,412	1,278
Taxes for prior years			15	(22)	(11)
Origination and reversal of temporary differences			(891)	(403)	(428)
Unused tax losses, research and development tax credits, and foreign tax credits			223	242	96
Deferred tax income (benefit) related to changes in tax laws and tax rates			(227)	3	12
Deferred tax expense (benefit)			120	8	11
Germany
Income Tax
Total current tax expense			922	853	859
Total deferred tax income			(584)	(38)	(74)
Foreign
Income Tax
Total current tax expense			716	537	408
Total deferred tax income			€ (84)	€ (123)	€ (258)
U.S.
Income Tax
Tax rate	21.00%	35.00%	35.00%

Income Taxes - Profit Before Ta

Income Taxes - Profit Before Tax (Details) € in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)	Dec. 31, 2015EUR (€)
Income Tax
Total	$ 6,043	€ 5,026	€ 4,863	€ 3,991
Germany
Income Tax
Total		2,785	3,109	3,161
Foreign
Income Tax
Total		€ 2,241	€ 1,754	€ 830

Income Taxes - Relationship Bet

Income Taxes - Relationship Between Tax Expense and Profit Before Tax (Details) € in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)	Dec. 31, 2015EUR (€)
Tax rates
Applicable tax rate	26.40%	26.40%	26.40%	26.40%
Corporate income tax rate	15.00%	15.00%	15.00%	15.00%
Solidarity surcharge	5.50%	5.50%	5.50%	5.50%
Trade taxes	10.60%	10.60%	10.60%	10.60%
Relationship Between Tax Expense and Profit Before Tax
Profit before tax		€ 5,026	€ 4,863	€ 3,991
Tax expense at applicable tax rate		1,326	1,284	1,055
Foreign tax rates		(402)	(105)	(126)
Changes in tax laws and tax rates		(212)	3	12
Non-deductible expenses		82	78	61
Tax exempt income		(95)	(106)	(103)
Withholding taxes		131	112	115
Research and development and foreign tax credits		(26)	(36)	(31)
Prior-year taxes		(39)	(43)	(55)
Reassessment of deferred tax assets, research and development tax credits, and foreign tax credits		185	43	43
Other		20	(1)	(36)
Total income tax expense	$ 1,167	€ 970	€ 1,229	€ 935
Effective tax rate (in %)	19.30%	19.30%	25.30%	23.40%

Income Taxes - Recognized Defer

Income Taxes - Recognized Deferred Tax Assets and Liabilities (Details) - EUR (€) € in Millions	Dec. 31, 2017	Dec. 31, 2016
Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets	€ 1,831	€ 1,868
Total deferred tax liabilities	1,049	1,708
Total deferred tax assets, net	782	160
Intangible assets
Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets	563	81
Total deferred tax liabilities	617	1,162
Property, plant and equipment
Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets	10	32
Total deferred tax liabilities	92	66
Other financial assets
Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets	12	18
Total deferred tax liabilities	104	158
Trade receivables
Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets	57	72
Total deferred tax liabilities	125	125
Pension provisions
Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets	112	108
Total deferred tax liabilities	9	7
Share-based payments
Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets	164	207
Total deferred tax liabilities	1	3
Other provisions and obligations
Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets	408	517
Total deferred tax liabilities	29	122
Deferred income
Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets	77	118
Total deferred tax liabilities	22	39
Carryforwards of unused tax losses
Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets	187	378
Research and development and foreign tax credits
Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets	166	235
Other
Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets	75	102
Total deferred tax liabilities	€ 50	€ 26

Income Taxes - Items Not Result

Income Taxes - Items Not Resulting in a Deferred Tax Asset (Details) - EUR (€) € in Millions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Items Not Resulting in a Deferred Tax Asset
Unused tax losses	€ 919	€ 1,019	€ 1,078
Deductible temporary differences	524	33	122
Unused tax credits	74	64	54
Subsidiaries tax loss in current or preceding period recognized deferred tax assets in excess of deferred tax liabilities	79	189	129
Deferred tax liability for undistributed profits of subsidiaries not recognized	13,210	10,810
U.S.
Items Not Resulting in a Deferred Tax Asset
Unused tax losses	263	309	429
Not expiring
Items Not Resulting in a Deferred Tax Asset
Unused tax losses	375	338	279
Unused tax credits	38	33	34
Expiring in the following year
Items Not Resulting in a Deferred Tax Asset
Unused tax losses	9	32	95
Unused tax credits	2	1	0
Expiring after the following year
Items Not Resulting in a Deferred Tax Asset
Unused tax losses	535	649	704
Unused tax credits	€ 34	€ 30	€ 20

Income Taxes - Total Income Tax

Income Taxes - Total Income Taxes (Details) € in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)	Dec. 31, 2015EUR (€)
Income Taxes
Income tax expense	$ 1,167	€ 970	€ 1,229	€ 935
Income tax recorded in share premium		(4)	(5)	(14)
Income taxes recorded in other comprehensive income that will not be reclassified to profit and loss
Remeasurements on defined benefit pension plans		7	(2)	(2)
Income taxes recorded in other comprehensive income that will be reclassified to profit and loss
Available-for-sale financial assets		(1)	(1)	2
Cash flow hedges		10	(4)	4
Exchange differences		2	25	(16)
Total		984	1,242	€ 909
Additional tax expense if tax authorities were to prevail in ongoing dispute		€ 1,884	€ 1,749

Earnings per Share (Details)

Earnings per Share (Details) € / shares in Units, $ / shares in Units, € in Millions, shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)$ / sharesshares	Dec. 31, 2017EUR (€)€ / sharesshares	Dec. 31, 2016EUR (€)€ / sharesshares	Dec. 31, 2015EUR (€)€ / sharesshares
Earnings per Share
Profit attributable to equity holders of SAP SE	$ 4,830	€ 4,018	€ 3,646	€ 3,064
Issued ordinary shares	1,229	1,229	1,229	1,229
Effect of treasury shares	(31)	(31)	(30)	(32)
Weighted average shares outstanding, basic	1,197	1,197	1,198	1,197
Dilutive effect of share-based payments	1	1	1	2
Weighted average shares outstanding, diluted	1,198	1,198	1,199	1,198
Earnings per share, basic, attributable to equity holders of SAP SE (in Euro per share) | (per share)	$ 4.03	€ 3.36	€ 3.04	€ 2.56
Earnings per share, diluted, attributable to equity holders of SAP SE (in Euro per share) | (per share)	$ 4.03	€ 3.35	€ 3.04	€ 2.56

Other Financial Assets (Details

Other Financial Assets (Details) € in Millions, $ in Millions	Dec. 31, 2017USD ($)	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)
Other Financial Assets
Loans and other financial receivables - current		€ 793	€ 834
Debt investments - current		39	195
Equity investments - current		0	1
Available-for-sale financial assets - current		39	196
Derivatives - current		158	94
Investments in associates - current		0	0
Total - current	$ 1,190	990	1,124
Loans and other receivables - non-current		260	266
Debt investments - non-current		0	0
Equity investments - non-current		827	952
Available-for-sale financial assets - non-current		827	952
Derivatives - non-current		36	102
Investments in associates - non-current		32	38
Total - non-current	$ 1,388	1,155	1,358
Loans and other financial receivables		1,054	1,100
Debt investments		39	195
Equity investments		827	953
Available-for-sale financial assets		865	1,148
Derivatives		194	196
Investments in associates		32	38
Total		€ 2,145	€ 2,482

Trade and Other Receivables - T

Trade and Other Receivables - Trade and Other Receivables (Details) € in Millions, $ in Millions	Dec. 31, 2017USD ($)	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)
Trade and Other Receivables
Trade receivables, net - current		€ 5,809	€ 5,823
Other receivables - current		90	101
Total trade and other receivables - current	$ 7,092	5,899	5,924
Trade receivables, net - non-current		1	2
Other receivables - non-current		116	124
Total trade and other receivables - non-current	$ 141	118	126
Trade receivables, net		5,810	5,825
Other receivables		207	225
Total		€ 6,017	€ 6,050

Trade and Other Receivables - C

Trade and Other Receivables - Carrying Amounts of Trade Receivables (Details) - Trade receivables - EUR (€) € in Millions	Dec. 31, 2017	Dec. 31, 2016
Trade and Other Receivables
Trade Receivables	€ 5,810	€ 5,825
Sales allowances charged to revenue	(163)	(200)
Allowance for doubtful accounts charged to expense	(74)	(89)
Historical cost
Trade and Other Receivables
Trade Receivables	€ 6,047	€ 6,114

Trade and Other Receivables - A

Trade and Other Receivables - Aging of Trade Receivables (Details) - Trade receivables - EUR (€) € in Millions	Dec. 31, 2017	Dec. 31, 2016
Aging of Trade Receivables
Trade Receivables	€ 5,810	€ 5,825
Individually impaired, net of allowances	110	90
Current
Aging of Trade Receivables
Trade Receivables	4,185	4,313
Past due 1 to 30 days
Aging of Trade Receivables
Trade Receivables	695	541
Past due 31 to 120 days
Aging of Trade Receivables
Trade Receivables	459	493
Past due 121 to 365 days
Aging of Trade Receivables
Trade Receivables	266	305
Past due over 365 days
Aging of Trade Receivables
Trade Receivables	95	84
Past due but not individually impaired
Aging of Trade Receivables
Trade Receivables	€ 1,515	€ 1,422

Other Non-Financial Assets (Det

Other Non-Financial Assets (Details) € in Millions, $ in Millions	Dec. 31, 2017USD ($)	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)
Current assets
Prepaid expenses		€ 264	€ 257
Other tax assets		209	123
Capitalized contract cost		199	139
Miscellaneous other assets		54	62
Total other current non-financial assets	$ 871	725	581
Non-current assets
Prepaid expenses		123	107
Other tax assets		0	0
Capitalized contract cost		497	424
Miscellaneous other assets		0	0
Total non-current non-financial assets	$ 746	621	532
Total
Prepaid expenses		387	364
Other tax assets		209	123
Capitalized contract cost		696	563
Miscellaneous other assets		54	62
Total other non-financial assets		€ 1,346	€ 1,113

Goodwill and Intangible Asset97

Goodwill and Intangible Assets - Goodwill and Intangible Assets (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Changes in goodwill and intangible assets
Goodwill and intangible assets at beginning of period	€ 27,097
Goodwill and intangible assets at end of period	24,241	€ 27,097
Goodwill
Changes in goodwill and intangible assets
Goodwill and intangible assets at beginning of period	23,311
Goodwill and intangible assets at end of period	21,274	23,311
Software and Database Licenses
Changes in goodwill and intangible assets
Goodwill and intangible assets at beginning of period	202
Goodwill and intangible assets at end of period	208	202
Acquired Technology/IPRD
Changes in goodwill and intangible assets
Goodwill and intangible assets at beginning of period	721
Goodwill and intangible assets at end of period	448	721
Customer Relationship and Other Intangibles
Changes in goodwill and intangible assets
Goodwill and intangible assets at beginning of period	2,863
Goodwill and intangible assets at end of period	2,311	2,863
Historical cost
Changes in goodwill and intangible assets
Goodwill and intangible assets at beginning of period	32,232	31,348
Foreign currency exchange differences	(3,072)	779
Additions from business combinations	332	120
Other additions	103	95
Retirements/disposals	(803)	(110)
Goodwill and intangible assets at end of period	28,792	32,232
Historical cost | Goodwill
Changes in goodwill and intangible assets
Goodwill and intangible assets at beginning of period	23,415	22,792
Foreign currency exchange differences	(2,249)	566
Additions from business combinations	208	57
Other additions	0	0
Retirements/disposals	0	0
Goodwill and intangible assets at end of period	21,374	23,415
Historical cost | Software and Database Licenses
Changes in goodwill and intangible assets
Goodwill and intangible assets at beginning of period	791	727
Foreign currency exchange differences	(22)	7
Additions from business combinations	0	0
Other additions	93	74
Retirements/disposals	(53)	(17)
Goodwill and intangible assets at end of period	809	791
Historical cost | Acquired Technology/IPRD
Changes in goodwill and intangible assets
Goodwill and intangible assets at beginning of period	2,907	2,796
Foreign currency exchange differences	278	71
Additions from business combinations	51	41
Other additions	0	0
Retirements/disposals	(688)	(1)
Goodwill and intangible assets at end of period	1,992	2,907
Historical cost | Customer Relationship and Other Intangibles
Changes in goodwill and intangible assets
Goodwill and intangible assets at beginning of period	5,119	5,033
Foreign currency exchange differences	(523)	135
Additions from business combinations	73	22
Other additions	10	21
Retirements/disposals	(62)	(92)
Goodwill and intangible assets at end of period	4,617	5,119
Accumulated amortization
Changes in goodwill and intangible assets
Goodwill and intangible assets at beginning of period	(5,135)	(4,379)
Foreign currency exchange differences	447	(119)
Retirements/disposals	797	109
Additions amortization	(660)	(746)
Goodwill and intangible assets at end of period	(4,551)	(5,135)
Accumulated amortization | Goodwill
Changes in goodwill and intangible assets
Goodwill and intangible assets at beginning of period	(104)	(103)
Foreign currency exchange differences	4	(1)
Retirements/disposals	0	0
Additions amortization	0	0
Goodwill and intangible assets at end of period	(100)	(104)
Accumulated amortization | Software and Database Licenses
Changes in goodwill and intangible assets
Goodwill and intangible assets at beginning of period	(589)	(526)
Foreign currency exchange differences	16	(5)
Retirements/disposals	51	16
Additions amortization	(79)	(74)
Goodwill and intangible assets at end of period	(601)	(589)
Accumulated amortization | Acquired Technology/IPRD
Changes in goodwill and intangible assets
Goodwill and intangible assets at beginning of period	(2,186)	(1,812)
Foreign currency exchange differences	208	(54)
Retirements/disposals	688	1
Additions amortization	(254)	(321)
Goodwill and intangible assets at end of period	(1,544)	(2,186)
Accumulated amortization | Customer Relationship and Other Intangibles
Changes in goodwill and intangible assets
Goodwill and intangible assets at beginning of period	(2,256)	(1,938)
Foreign currency exchange differences	219	(59)
Retirements/disposals	58	92
Additions amortization	(327)	(351)
Goodwill and intangible assets at end of period	€ (2,306)	€ (2,256)

Goodwill and Intangible Asset98

Goodwill and Intangible Assets - Significant Intangible Assets (Details) € in Millions	Dec. 31, 2017EUR (€)item	Dec. 31, 2016EUR (€)
Useful Lives of Intangible Assets Other Than Goodwill
Total significant intangible assets | €	€ 2,270	€ 2,844
Customer relationships | Sybase
Useful Lives of Intangible Assets Other Than Goodwill
Total significant intangible assets | €	€ 226	325
Customer relationships | Sybase | Lowest
Useful Lives of Intangible Assets Other Than Goodwill
Remaining Useful Life (in years)	4
Customer relationships | Sybase | Highest
Useful Lives of Intangible Assets Other Than Goodwill
Remaining Useful Life (in years)	6
Customer relationships | SuccessFactors
Useful Lives of Intangible Assets Other Than Goodwill
Total significant intangible assets | €	€ 261	353
Remaining Useful Life (in years)	8
Customer relationships | Ariba
Useful Lives of Intangible Assets Other Than Goodwill
Total significant intangible assets | €	€ 366	483
Customer relationships | Ariba | Lowest
Useful Lives of Intangible Assets Other Than Goodwill
Remaining Useful Life (in years)	1
Customer relationships | Ariba | Highest
Useful Lives of Intangible Assets Other Than Goodwill
Remaining Useful Life (in years)	10
Customer relationships | Concur
Useful Lives of Intangible Assets Other Than Goodwill
Total significant intangible assets | €	€ 1,073	1,281
Customer relationships | Concur | Lowest
Useful Lives of Intangible Assets Other Than Goodwill
Remaining Useful Life (in years)	13
Customer relationships | Concur | Highest
Useful Lives of Intangible Assets Other Than Goodwill
Remaining Useful Life (in years)	17
Acquired technologies | hybris
Useful Lives of Intangible Assets Other Than Goodwill
Total significant intangible assets | €	€ 83	106
Acquired technologies | hybris | Highest
Useful Lives of Intangible Assets Other Than Goodwill
Remaining Useful Life (in years)	10
Acquired technologies | Concur
Useful Lives of Intangible Assets Other Than Goodwill
Total significant intangible assets | €	€ 261	€ 296
Remaining Useful Life (in years)	4

Goodwill and Intangible Asset99

Goodwill and Intangible Assets - Goodwill by Operating Segment (Details) € in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)segment	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)
Goodwill by Reportable Operating Segment
Number of operating segments | segment	2
Changes in goodwill
Goodwill	$ 25,576	€ 21,274	€ 23,311
Applications, Technology & Services
Changes in goodwill
Goodwill		14,657	15,839
SAP Business Network
Changes in goodwill
Goodwill		6,617	7,439
Other
Changes in goodwill
Goodwill		€ 0	€ 34

Goodwill and Intangible Asse100

Goodwill and Intangible Assets - Assumptions (Details) € in Millions	12 Months Ended
	Dec. 31, 2017EUR (€)Y	Dec. 31, 2016EUR (€)Y
Applications, Technology & Services
Key Assumptions
Budgeted revenue growth (average of the budgeted period)	4.80%	6.70%
Pre-tax discount rate	10.60%	10.40%
Terminal growth rate	2.90%	2.00%
Detailed planning period (in years)	3	4
SAP Business Network
Key Assumptions
Budgeted revenue growth (average of the budgeted period)	14.90%	15.00%
Pre-tax discount rate	11.90%	11.70%
Terminal growth rate	3.00%	3.00%
Detailed planning period (in years)	9	9
Target operating margin	33.00%	34.00%
Excess of recoverable amount over carrying amount | €	€ 8,143	€ 6,404

Goodwill and Intangible Asse101

Goodwill and Intangible Assets - Sensitivity to Change in Assumptions (Details) - SAP Business Network - item	Dec. 31, 2017	Dec. 31, 2016
Budgeted revenue growth (change in percentage points)
Sensitivity to Change in Assumptions
Amount by which value assigned to key assumption must change in order for unit's recoverable amount to be equal to carrying amount (as a percent)	(8.6)	(6.9)
Pre-tax discount rate (change in percentage points)
Sensitivity to Change in Assumptions
Amount by which value assigned to key assumption must change in order for unit's recoverable amount to be equal to carrying amount (as a percent)	5.6	4.4
Target operating margin at the end of the budgeted period (change in percentage points)
Sensitivity to Change in Assumptions
Amount by which value assigned to key assumption must change in order for unit's recoverable amount to be equal to carrying amount (as a percent)	(17)	(15)

Property, Plant, and Equipme102

Property, Plant, and Equipment (Details) € in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)	Dec. 31, 2017USD ($)	Dec. 31, 2017EUR (€)
Useful Lives of Property, Plant, and Equipment
Property, plant and equipment		€ 2,580	$ 3,567	€ 2,967
Additions (other than from business combinations)	€ 1,196	933
Land and Buildings
Useful Lives of Property, Plant, and Equipment
Property, plant and equipment		1,137		1,162
Other Property, Plant and Equipment
Useful Lives of Property, Plant, and Equipment
Property, plant and equipment		1,297		1,592
Advance Payments and Construction in Progress
Useful Lives of Property, Plant, and Equipment
Property, plant and equipment		€ 146		€ 213

Trade and Other Payables, Fi103

Trade and Other Payables, Financial Liabilities, and Other Non-Financial Liabilities - Trade and Other Payables (Details) € in Millions, $ in Millions	Dec. 31, 2017USD ($)	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)
Current
Trade payables		€ 952	€ 1,015
Advance payments received		58	145
Miscellaneous other liabilities		141	120
Trade and other payables	$ 1,383	1,151	1,281
Non-Current
Trade payables		0	0
Advance payments received		0	0
Miscellaneous other liabilities		119	127
Trade and other payables	$ 143	119	127
Total
Trade payables		952	1,015
Advance payments received		58	145
Miscellaneous other liabilities		260	247
Trade and other payables		€ 1,270	€ 1,407

Trade and Other Payables, Fi104

Trade and Other Payables, Financial Liabilities, and Other Non-Financial Liabilities - Financial Liabilities (Details) € in Millions, $ in Millions	Dec. 31, 2017USD ($)	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)	Dec. 31, 2015
Financial Liabilities
Carrying Amount		€ 6,301	€ 7,880
Total current financial liabilities	$ 1,877	1,561	1,813
Total non-current financial liabilities	$ 6,051	5,034	6,481
Derivatives		86	194
Other financial liabilities		208	219
Total financial liabilities		€ 6,595	€ 8,294
Interest rate	1.29%	1.29%	1.25%	1.30%
Bonds
Financial Liabilities
Carrying Amount		€ 5,147	€ 6,147
Private placements
Financial Liabilities
Carrying Amount		1,130	1,717
Bank loans
Financial Liabilities
Carrying Amount		24	16
Current
Financial Liabilities
Nominal volume		1,299	1,435
Carrying Amount		1,298	1,430
Derivatives current		57	152
Other current financial liabilities		205	231
Total current financial liabilities		1,561	1,813
Current | Bonds
Financial Liabilities
Nominal volume		1,150	1,000
Carrying Amount		1,149	996
Current | Private placements
Financial Liabilities
Nominal volume		125	420
Carrying Amount		125	418
Current | Bank loans
Financial Liabilities
Nominal volume		24	16
Carrying Amount		24	16
Expiring after the following year
Financial Liabilities
Nominal volume		4,965	6,390
Carrying Amount		5,002	6,450
Derivatives non-current		29	43
Other non-current financial liabilities		2	(12)
Total non-current financial liabilities		5,034	6,481
Expiring after the following year | Bonds
Financial Liabilities
Nominal volume		4,000	5,150
Carrying Amount		3,997	5,151
Expiring after the following year | Private placements
Financial Liabilities
Nominal volume		965	1,240
Carrying Amount		1,005	1,298
Expiring after the following year | Bank loans
Financial Liabilities
Nominal volume		0	0
Carrying Amount		€ 0	€ 0

Trade and Other Payables, Fi105

Trade and Other Payables, Financial Liabilities, and Other Non-Financial Liabilities - Bonds (Details) - EUR (€) € in Millions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Financial Liabilities
Effective interest rate	1.29%	1.25%	1.30%
Carrying Amount	€ 6,301	€ 7,880
Bonds
Financial Liabilities
Carrying Amount	€ 5,147	6,147
2017 | Euro bond 2 - 2010
Financial Liabilities
Issue Price	99.78%
Coupon Rate	3.50%
Effective interest rate	3.59%
Nominal volume	€ 500
Carrying Amount	€ 0	496
2017 | Euro bond 10 - 2015
Financial Liabilities
Issue Price	100.00%
Coupon Rate	0.00%
Effective interest rate	0.11%
Nominal volume	€ 500
Carrying Amount	€ 0	500
Expiring in the following year | Euro bond 7 - 2014
Financial Liabilities
Issue Price	100.00%
Coupon Rate	0.00%
Effective interest rate	0.08%
Nominal volume	€ 750
Carrying Amount	€ 750	749
Expiring in the following year | Euro bond 13 - 2016
Financial Liabilities
Issue Price	100.00%
Coupon Rate	0.00%
Effective interest rate	0.03%
Nominal volume	€ 400
Carrying Amount	€ 400	400
2019 | Euro bond 6 - 2012
Financial Liabilities
Issue Price	99.307%
Coupon Rate	2.125%
Effective interest rate	2.29%
Nominal volume	€ 750
Carrying Amount	€ 768	776
2020 | Euro bond 11 - 2015
Financial Liabilities
Issue Price	100.00%
Coupon Rate	0.00%
Effective interest rate	0.07%
Nominal volume	€ 650
Carrying Amount	€ 649	648
2023 | Euro bond 8 - 2014
Financial Liabilities
Issue Price	99.478%
Coupon Rate	1.125%
Effective interest rate	1.24%
Nominal volume	€ 1,000
Carrying Amount	€ 995	994
2025 | Euro bond 12 - 2015
Financial Liabilities
Issue Price	99.264%
Coupon Rate	1.00%
Effective interest rate	1.13%
Nominal volume	€ 600
Carrying Amount	€ 594	594
2027 | Euro bond 9 - 2014
Financial Liabilities
Issue Price	99.284%
Coupon Rate	1.75%
Effective interest rate	1.86%
Nominal volume	€ 1,000
Carrying Amount	€ 991	€ 990

Trade and Other Payables, Fi106

Trade and Other Payables, Financial Liabilities, and Other Non-Financial Liabilities - Private Placement Transactions (Details) € in Millions, $ in Millions	Dec. 31, 2017USD ($)	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)	Dec. 31, 2015
Financial Liabilities
Effective interest rate	1.29%	1.29%	1.25%	1.30%
Carrying Amount		€ 6,301	€ 7,880
Private placements
Financial Liabilities
Carrying Amount		€ 1,130	1,717
2017 | Tranche 2-2010
Financial Liabilities
Coupon Rate	2.95%	2.95%
Effective interest rate	3.03%	3.03%
Nominal volume | $	$ 200
Carrying Amount		€ 0	189
2017 | Tranche 5-2012
Financial Liabilities
Coupon Rate	2.13%	2.13%
Effective interest rate	2.16%	2.16%
Nominal volume | $	$ 242.5
Carrying Amount		€ 0	229
Expiring in the following year | Tranche 4-2011
Financial Liabilities
Coupon Rate	3.43%	3.43%
Effective interest rate	3.50%	3.50%
Nominal volume | $	$ 150
Carrying Amount		€ 125	141
2020 | Tranche 6-2012
Financial Liabilities
Coupon Rate	2.82%	2.82%
Effective interest rate	2.86%	2.86%
Nominal volume | $	$ 290
Carrying Amount		€ 241	278
2022 | Tranche 7-2012
Financial Liabilities
Coupon Rate	3.18%	3.18%
Effective interest rate	3.22%	3.22%
Nominal volume | $	$ 444.5
Carrying Amount		€ 382	439
2024 | Tranche 8-2012
Financial Liabilities
Coupon Rate	3.33%	3.33%
Effective interest rate	3.37%	3.37%
Nominal volume | $	$ 323
Carrying Amount		€ 289	334
2027 | Tranche 9-2012
Financial Liabilities
Coupon Rate	3.53%	3.53%
Effective interest rate	3.57%	3.57%
Nominal volume | $	$ 100
Carrying Amount		€ 93	€ 107

Trade and Other Payables, Fi107

Trade and Other Payables, Financial Liabilities, and Other Non-Financial Liabilities - Other Non-Financial Liabilities (Details) € in Millions, $ in Millions	Dec. 31, 2017USD ($)	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)
Current
Share-based payment liabilities		€ 815	€ 602
Other employee-related liabilities		2,565	2,545
Other taxes		568	552
Other non-financial liabilities	$ 4,744	3,946	3,699
Non-Current
Share-based payment liabilities		340	309
Other employee-related		163	152
Other taxes		0	0
Other non-financial liabilities	$ 604	503	461
Total
Share-based payment liabilities		1,154	911
Other employee-related liabilities		2,728	2,697
Other taxes		568	552
Other non-financial liabilities		€ 4,450	€ 4,160

Provisions - (Details)

Provisions - (Details) € in Millions, $ in Millions	Dec. 31, 2017USD ($)	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)
Provisions
Current provisions of pension plans and similar obligations		€ 0	€ 0
Other current provisions		184	183
Total current provisions	$ 221	184	183
Non-current provisions of pension plans and similar obligations		136	140
Other non current provisions		167	77
Total non-current provisions	$ 364	303	217
Total		136	140
Total other provisions		351	260
Total provisions		€ 487	€ 400

Provisions - Present Value of t

Provisions - Present Value of the DBO and the Fair Value of the Plan Assets (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
PROVISIONS
Present value of the DBO	€ 1,357	€ 1,321
Thereof fully or partially funded plans	1,271	1,252
Thereof unfunded plans	86	69
Fair value of the plan assets	1,223	1,181
Net defined benefit liability (asset)	134	140
Non-current other financial assets	2	0
Non-current provisions	136	140
Domestic Plans
PROVISIONS
Present value of the DBO	857	854
Thereof fully or partially funded plans	857	854
Thereof unfunded plans	0	0
Fair value of the plan assets	848	843
Net defined benefit liability (asset)	9	11
Non-current other financial assets	0	0
Non-current provisions	9	11
Present value of the DBO provides for lumpsum Payments	794	789
Foreign Plans
PROVISIONS
Present value of the DBO	382	369
Thereof fully or partially funded plans	336	324
Thereof unfunded plans	46	45
Fair value of the plan assets	319	290
Net defined benefit liability (asset)	63	79
Non-current other financial assets	1	0
Non-current provisions	64	79
Present value of the DBO provides for Annuity Payments	329	316
Other Post Employment Plans
PROVISIONS
Present value of the DBO	118	98
Thereof fully or partially funded plans	78	74
Thereof unfunded plans	40	24
Fair value of the plan assets	56	48
Net defined benefit liability (asset)	62	50
Non-current other financial assets	1	0
Non-current provisions	€ 63	€ 50

Provisions - Actuarial Assumpti

Provisions - Actuarial Assumptions (Details)	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Domestic Plans
PROVISIONS
Discount rates	2.30%	2.10%	2.70%
Future salary increases	2.50%	2.50%	2.50%
Future pension increases	2.00%	2.00%	2.00%
Employee turnover	2.00%	2.00%	2.00%
Inflation	2.00%	2.00%	2.00%
Foreign Plans
PROVISIONS
Discount rates	0.80%	0.60%	0.70%
Future salary increases	1.70%	1.70%	1.70%
Future pension increases	0.10%	0.00%	0.00%
Employee turnover	16.20%	10.30%	10.30%
Inflation	1.40%	1.40%	1.40%
Other Post Employment Plans
PROVISIONS
Discount rates	3.90%	4.00%	4.00%
Future salary increases	5.00%	6.00%	6.30%
Future pension increases	0.00%	0.00%	0.00%
Employee turnover	8.20%	8.60%	8.70%
Inflation	1.00%	1.10%	1.00%

Provisions - Sensitivity Analys

Provisions - Sensitivity Analysis (Details) - Discount rate - EUR (€) € in Millions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
PROVISIONS
Increase in actuarial assumption (as a percent)		0.50%
Decrease in actuarial assumption (as a percent)		0.50%
Present value of the DBO if discount rate was 50 basis points higher	€ 1,277	€ 1,237	€ 1,068
Present value of the DBO if discount rate was 50 basis points lower	1,446	1,412	1,221
Domestic Plans
PROVISIONS
Present value of the DBO if discount rate was 50 basis points higher	806	800	678
Present value of the DBO if discount rate was 50 basis points lower	912	913	775
Foreign Plans
PROVISIONS
Present value of the DBO if discount rate was 50 basis points higher	357	344	311
Present value of the DBO if discount rate was 50 basis points lower	411	398	359
Other Post Employment Plans
PROVISIONS
Present value of the DBO if discount rate was 50 basis points higher	114	93	79
Present value of the DBO if discount rate was 50 basis points lower	€ 123	€ 101	€ 87

Provisions - Total Expense of D

Provisions - Total Expense of Defined Benefit Pension Plans (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
PROVISIONS
Current service cost	€ 48	€ 38	€ 40
Interest expense	24	25	23
Interest income	(22)	(23)	(22)
Past service cost	2	0	0
Total expense	52	40	41
Actual return on plan assets	5	100	(74)
Domestic Plans
PROVISIONS
Current service cost	11	7	10
Interest expense	18	19	17
Interest income	(18)	(20)	(17)
Past service cost	0	0	0
Total expense	11	6	10
Actual return on plan assets	(17)	97	(76)
Foreign Plans
PROVISIONS
Current service cost	22	21	21
Interest expense	2	3	3
Interest income	(2)	(2)	(3)
Past service cost	0	0	0
Total expense	22	22	21
Actual return on plan assets	19	1	0
Other Post Employment Plans
PROVISIONS
Current service cost	15	10	9
Interest expense	4	3	3
Interest income	(2)	(1)	(2)
Past service cost	2	0	0
Total expense	19	12	10
Actual return on plan assets	€ 3	€ 2	€ 2

Provisions - Plan Asset Allocat

Provisions - Plan Asset Allocation (Details) - EUR (€) € in Millions	Dec. 31, 2017	Dec. 31, 2016
PROVISIONS
Total	€ 1,223	€ 1,181
Level 1
PROVISIONS
Equity investments	105	118
Real estate	54	49
Insurance policies	5	0
Cash and cash equivalents	9	11
Others	45	44
Total	350	317
Not Quoted in an Active Market
PROVISIONS
Equity investments	0	0
Real estate	0	0
Insurance policies	873	864
Cash and cash equivalents	0	0
Others	0	0
Total	873	864
Corporate bonds | Level 1
PROVISIONS
Bonds	122	90
Corporate bonds | Not Quoted in an Active Market
PROVISIONS
Bonds	0	0
Government bonds | Level 1
PROVISIONS
Bonds	10	5
Government bonds | Not Quoted in an Active Market
PROVISIONS
Bonds	€ 0	€ 0

Provisions - Maturity Analysis

Provisions - Maturity Analysis (Details) € in Millions	12 Months Ended
	Dec. 31, 2017EUR (€)item	Dec. 31, 2016EUR (€)item
Provisions
Weighted duration of defined benefit plans (in years) | item	13	14
Future benefit payments from defined benefit plans | €	€ 1,670	€ 1,583
Percentage of payments due over five years	80.00%
Percentage of payments related to domestic plans	68.00%

Provisions - Defined Contributi

Provisions - Defined Contribution Plans and State Plans (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Provisions
Post-employment benefit expense, defined contribution plans	€ 260	€ 234	€ 218
Total expense of state plans	527	484	429
Total expense of defined contribution plans and state plans	€ 787	€ 718	€ 647

Provisions - Other Provisions (

Provisions - Other Provisions (Details) € in Millions	12 Months Ended
	Dec. 31, 2017EUR (€)
Other Provisions
Balance at beginning of period	€ 260
Addition	390
Accretion	1
Utilization	(284)
Release	(6)
Currency Impact	(10)
Balance at end of the period	351
Employee-related provisions
Other Provisions
Balance at beginning of period	74
Addition	160
Accretion	0
Utilization	(42)
Release	(1)
Currency Impact	(3)
Balance at end of the period	188
Customer-related provisions
Other Provisions
Balance at beginning of period	96
Addition	48
Accretion	0
Utilization	(77)
Release	(5)
Currency Impact	(5)
Balance at end of the period	57
Restructuring provisions
Other Provisions
Balance at beginning of period	49
Addition	182
Accretion	0
Utilization	(163)
Release	0
Currency Impact	0
Balance at end of the period	68
Miscellaneous other provisions
Other Provisions
Balance at beginning of period	41
Addition	0
Accretion	1
Utilization	(2)
Release	0
Currency Impact	(2)
Balance at end of the period	€ 38

Total Equity - Shares (Details)

Total Equity - Shares (Details) - EUR (€) € / shares in Units, € in Millions, shares in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Issued Capital
Calculated nominal value (in Euro)	€ 1
Issued Shares
Purchase of treasury shares	(5)
Maximum authorized increase in issued capital against contributions in cash (Authorized Capital I)	€ 250
Maximum authorized increase in issued capital against contributions in cash and in-kind (Authorized Capital II)	250
Contingent capital available for issuance	€ 100	€ 100
Contingent shares available for issuance	100
Issued Capital
Issued Shares
Balance at beginning of period	1,229	1,229	1,229
Purchase of treasury shares	0
Reissuance of treasury shares under share-based payments	0	0	0
Balance at end of period	1,229	1,229	1,229
Treasury Shares
Issued Shares
Balance at beginning of period	(30)	(31)	(33)
Purchase of treasury shares	(5)
Reissuance of treasury shares under share-based payments	0	1	2
Balance at end of period	(35)	(30)	(31)

Total Equity - Other Components

Total Equity - Other Components of Equity (Details) € in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017EUR (€)	Dec. 31, 2017USD ($)	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)	Dec. 31, 2015EUR (€)
Other Components of Equity
Equity at beginning of period	€ 26,397		€ 26,380	€ 23,295	€ 19,534
Other comprehensive income for items that will be reclassified to profit or loss, net of tax	(2,816)		(2,816)	777	1,980
Equity at end of period	25,540	$ 30,704	25,540	26,397	23,295
Other Components of Equity
Other Components of Equity
Equity at beginning of period	3,345			2,561	564
Other comprehensive income for items that will be reclassified to profit or loss, net of tax	(2,838)			785	1,997
Equity at end of period	508		508	3,345	2,561
Exchange differences
Other Components of Equity
Equity at beginning of period	3,062			2,222	362
Other comprehensive income for items that will be reclassified to profit or loss, net of tax	(2,732)			839	1,861
Equity at end of period	330		330	3,062	2,222
Available-for-sale financial assets
Other Components of Equity
Equity at beginning of period	292			336	211
Other comprehensive income for items that will be reclassified to profit or loss, net of tax	(135)			(43)	125
Equity at end of period	157		157	292	336
Reserve of cash flow hedges [member]
Other Components of Equity
Equity at beginning of period	(8)			3	(8)
Other comprehensive income for items that will be reclassified to profit or loss, net of tax	29			(11)	11
Equity at end of period	€ 21		€ 21	€ (8)	€ 3

Total Equity - Treasury Shares

Total Equity - Treasury Shares (Details) € in Millions, shares in Millions	12 Months Ended
	Dec. 31, 2017EUR (€)	Dec. 31, 2017EUR (€)shares
Total Equity
Maximum authorized pro rata acquisition of treasury shares	€ 120	€ 120
Maximum percentage of issued share capital that can be held by the entity		10.00%
Number of shares bought back | shares		5
Total amount of shares bought back	€ 500	€ 500

Total Equity - Dividends (Detai

Total Equity - Dividends (Details) - EUR (€) € / shares in Units, € in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Dividends
Proposed dividend per share	€ 1.40	€ 1.25	€ 1.15
Total proposed dividend	€ 1,671

Additional Capital Disclosur121

Additional Capital Disclosures - Capital Structure Management (Details) € in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)	Dec. 31, 2015EUR (€)	Dec. 31, 2017EUR (€)	Jan. 01, 2017EUR (€)	Dec. 31, 2014EUR (€)
Capital structure Management
Equity	$ 30,704		€ 26,397	€ 23,295	€ 25,540	€ 26,380	€ 19,534
Equity as a percent of total equity and liabilities	60.00%		60.00%		60.00%
Equity - percentage change over prior period	(3.00%)	(3.00%)
Current liabilities	$ 12,275		€ 9,674		€ 10,210
Current liabilities as a percent of total equity and liabilities	24.00%		22.00%		24.00%
Current liabilities - percentage change over prior period	6.00%	6.00%
Non-current liabilities	$ 8,112		€ 8,205		€ 6,747
Noncurrent liabilities as a percent of total equity and liabilities	16.00%		19.00%		16.00%
Noncurrent liabilities - percentage change over prior period	(18.00%)	(18.00%)
Total liabilities	$ 20,386		€ 17,880		€ 16,958
Liabilities as a percent of total equity and liabilities	40.00%		40.00%		40.00%
Liabilities - percentage change over prior period	(5.00%)	(5.00%)
Total equity and liabilities	$ 51,090		€ 44,277		€ 42,497
Total equity and liabilities as a percent of total equity and liabilities	100.00%		100.00%		100.00%
Total equity and liabilities - percentage change over prior period	(4.00%)	(4.00%)
Repayment of borrowings	$ 1,673	€ 1,391	€ 1,800	€ 3,852
Total financial debt percentage point decrease over prior period	3.00%	3.00%
Total financial debt as a percent of total equity and liabilities	15.00%		18.00%		15.00%
Eurobond
Capital structure Management
Repayment of borrowings | €		€ 1,000
Private placements
Capital structure Management
Repayment of borrowings | $	$ 442.5

Additional Capital Disclosur122

Additional Capital Disclosures - Reconciliation of Liabilities Arising from Financing Activities (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	€ (7,878)	€ (9,141)
Cash Flows	1,364	1,357
Business Combinations	1	(8)
Foreign Currency	194	(40)
Fair Value Changes	7	(33)
Other	2	(12)
Liabilities from financing activities at end of year	(6,311)	(7,878)
Current financial debt
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	(1,435)	(567)
Cash Flows	1,372	547
Business Combinations	1	(6)
Foreign Currency	54	4
Fair Value Changes	0	0
Other	(1,290)	(1,413)
Liabilities from financing activities at end of year	(1,299)	(1,435)
Non-current financial debt
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	(6,390)	(8,607)
Cash Flows	(8)	852
Business Combinations	0	(2)
Foreign Currency	144	(46)
Fair Value Changes	0	0
Other	1,289	1,413
Liabilities from financing activities at end of year	(4,965)	(6,390)
Financial debt (nominal volume)
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	(7,826)	(9,175)
Cash Flows	1,364	1,400
Business Combinations	1	(8)
Foreign Currency	197	(42)
Fair Value Changes	0	0
Other	(1)	0
Liabilities from financing activities at end of year	(6,264)	(7,826)
Basis adjustment
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	(86)	(64)
Cash Flows	0	0
Business Combinations	0	0
Foreign Currency	(7)	5
Fair Value Changes	31	(27)
Other	0	0
Liabilities from financing activities at end of year	(62)	(86)
Transaction cost
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	32	44
Cash Flows	0	0
Business Combinations	0	0
Foreign Currency	0	0
Fair Value Changes	0	0
Other	(7)	(11)
Liabilities from financing activities at end of year	26	32
Financial debt (carrying amount)
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	(7,880)	(9,195)
Cash Flows	1,364	1,400
Business Combinations	1	(8)
Foreign Currency	191	(37)
Fair Value Changes	31	(27)
Other	(7)	(11)
Liabilities from financing activities at end of year	(6,301)	(7,880)
Accrued interest
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	(45)	(45)
Cash Flows	0	0
Business Combinations	0	0
Foreign Currency	2	1
Fair Value Changes	0	0
Other	9	(1)
Liabilities from financing activities at end of year	(34)	(45)
Assets held to hedge financial debt
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	47	100
Cash Flows	0	(43)
Business Combinations	0	0
Foreign Currency	1	(3)
Fair Value Changes	(24)	(6)
Other	0	0
Liabilities from financing activities at end of year	€ 24	€ 47

Additional Capital Disclosur123

Additional Capital Disclosures - Group Liquidity (Details) € in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)	Dec. 31, 2015EUR (€)	Dec. 31, 2017EUR (€)	Dec. 31, 2016USD ($)	Dec. 31, 2016EUR (€)	Dec. 31, 2014EUR (€)
Group Liquidity
Cash and cash equivalents	$ 4,822			€ 3,411	€ 4,011	$ 4,451	€ 3,702	€ 3,328
Change in cash and cash equivalents over prior period	$ 371	€ 309	€ 291	€ 83
Current investments					774		971
Change in current investments over prior period		(196)
Group liquidity					4,785		4,673
Change in group liquidity over prior period		112
Current financial debt					(1,299)		(1,435)
Change in current financial debt over prior period		136
Net liquidity 1					3,486		3,238
Change in net liquidity 1 over prior period		248
Non-current financial debt					(4,965)		(6,390)
Change in non-current financial debt over prior period		1,425
Net liquidity 2					€ (1,479)		€ (3,153)
Change in net liquidity 2 over prior period		€ 1,673

Additional Capital Disclosur124

Additional Capital Disclosures - Distribution Policy (Details) - EUR (€) € / shares in Units, € in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Distribution Policy
Minimum targeted distribution of net profit to shareholders		40.00%	35.00%
Dividends distributed		€ 1,499	€ 1,378	€ 1,316
Dividends paid per share		€ 1.25
Amount returned to shareholders b repurchasing of treasury shares	€ 500	€ 500

Other Financial Commitments - S

Other Financial Commitments - Schedule (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
OTHER FINANCIAL COMMITMENTS
Operating leases	€ 1,459	€ 1,578
Contractual obligations for acquisition of property, plant and equipment and intangible assets	207	227
Other purchase obligations	934	650
Purchase obligations	1,141	877
Investments in venture capital funds	182	167
Total	2,782	2,623
Total commitments to make equity investment in other entities	342	308
Drawn made from total commitments to make equity investment in other entities	€ 161	€ 141
Lowest
OTHER FINANCIAL COMMITMENTS
Non-cancelable operating remaining lease term	1 year
Highest
OTHER FINANCIAL COMMITMENTS
Non-cancelable operating remaining lease term	31 years

Other Financial Commitments - M

Other Financial Commitments - Maturity (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
OTHER FINANCIAL COMMITMENTS
Operating leases	€ 1,459	€ 1,578
Purchase Obligations	1,141	877
Investments in venture capital funds	182	167
Rental and operating lease expenses	532	€ 458	€ 386
Expiring in the following year
OTHER FINANCIAL COMMITMENTS
Operating leases	322
Purchase Obligations	662
Investments in venture capital funds	182
Due 2019 to 2022
OTHER FINANCIAL COMMITMENTS
Operating leases	778
Purchase Obligations	386
Investments in venture capital funds	0
Due thereafter
OTHER FINANCIAL COMMITMENTS
Operating leases	358
Purchase Obligations	93
Investments in venture capital funds	€ 0

Litigation, Claims, and Lega127

Litigation, Claims, and Legal Contingencies (Details) € in Millions	1 Months Ended
	Apr. 30, 2010patentitem	Feb. 28, 2010patentdefendant	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)
TecSec legal proceedings
Intellectual property-related litigation and claims
Number of patents alleged infringed		1
Number patents held by TecSec		5
Number of defendants | defendant		1
Wellogix legal proceedings
Intellectual property-related litigation and claims
Number of patents sought to be declared invalid	6
Number of reexaminations | item	6
Number of reexaminations, decided in SAP's favor	6
Non-income taxes
Intellectual property-related litigation and claims
Potential amount | €			€ 102	€ 106

Financial Risk Factors - Market

Financial Risk Factors - Market Risk (Details) - EUR (€) € in Millions	Dec. 31, 2017	Dec. 31, 2016
Equity Price Risk
FINANCIAL RISK FACTORS
Equity price risk	€ 827	€ 952
Cash Flow Risk | Interest Rate Risk
FINANCIAL RISK FACTORS
Investing activities	3,800	3,308
Financing activities	1,815	2,313
Fair Value Risk | Interest Rate Risk
FINANCIAL RISK FACTORS
Investing activities	985	1,364
Financing activities	€ 4,486	€ 5,567

Financial Risk Factors - Contra

Financial Risk Factors - Contractual Maturities of Non-Derivative Financial Liabilities (Details) - EUR (€) € in Millions	Dec. 31, 2017	Dec. 31, 2016
FINANCIAL RISK FACTORS
Trade payables	€ (952)	€ (1,015)
Financial liabilities	(6,508)	(8,099)
Total of non-derivative financial liabilities	(7,460)	(9,115)
Expiring in the following year
FINANCIAL RISK FACTORS
Trade payables	(952)	(1,016)
Financial liabilities	(1,554)	(1,739)
Total of non-derivative financial liabilities	(2,506)	(2,755)
2,019
FINANCIAL RISK FACTORS
Trade payables	0	0
Financial liabilities	(834)	(1,371)
Total of non-derivative financial liabilities	(834)	(1,371)
2,020
FINANCIAL RISK FACTORS
Trade payables	0	0
Financial liabilities	(957)	(835)
Total of non-derivative financial liabilities	(957)	(835)
2,021
FINANCIAL RISK FACTORS
Trade payables	0	0
Financial liabilities	(58)	(995)
Total of non-derivative financial liabilities	(58)	(995)
2,022
FINANCIAL RISK FACTORS
Trade payables	0	0
Financial liabilities	(429)	(62)
Total of non-derivative financial liabilities	(429)	(62)
Due thereafter
FINANCIAL RISK FACTORS
Trade payables	0	0
Financial liabilities	(3,102)	(3,639)
Total of non-derivative financial liabilities	€ (3,102)	€ (3,639)

Financial Risk Factors - Con130

Financial Risk Factors - Contractual Maturities of Derivative Financial Liabilities and Financial Assets (Details) - EUR (€) € in Millions	Dec. 31, 2017	Dec. 31, 2016
FINANCIAL RISK FACTORS
Derivative financial liabilities	€ 86	€ 194
Derivative financial assets	93	95
Total of derivative financial liabilities and assets	8	(99)
Expiring in the following year
FINANCIAL RISK FACTORS
Net cashflow	12	(97)
Expiring after the following year
FINANCIAL RISK FACTORS
Net cashflow	(5)	(14)
Not designated as hedging instruments | Foreign Currency
FINANCIAL RISK FACTORS
Derivative financial liabilities	(84)	(170)
Derivative financial assets	41	35
Designated as hedging instruments | Foreign Currency
FINANCIAL RISK FACTORS
Derivative financial liabilities	(1)	(24)
Derivative financial assets	29	12
Designated as hedging instruments | Interest Rate Risk
FINANCIAL RISK FACTORS
Derivative financial liabilities	(1)	0
Derivative financial assets	24	47
Financial liabilities | Expiring in the following year
FINANCIAL RISK FACTORS
Net cashflow	(53)	(168)
Financial liabilities | Expiring after the following year
FINANCIAL RISK FACTORS
Net cashflow	(18)	(43)
Financial liabilities | Not designated as hedging instruments | Foreign Currency | Expiring in the following year | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	(3,909)	(3,160)
Financial liabilities | Not designated as hedging instruments | Foreign Currency | Expiring in the following year | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	3,857	3,025
Financial liabilities | Not designated as hedging instruments | Foreign Currency | Expiring after the following year | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	(309)	(43)
Financial liabilities | Not designated as hedging instruments | Foreign Currency | Expiring after the following year | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	292	0
Financial liabilities | Designated as hedging instruments | Foreign Currency | Expiring in the following year | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	(75)	(475)
Financial liabilities | Designated as hedging instruments | Foreign Currency | Expiring in the following year | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	(74)	(442)
Financial liabilities | Designated as hedging instruments | Foreign Currency | Expiring after the following year | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	0	0
Financial liabilities | Designated as hedging instruments | Foreign Currency | Expiring after the following year | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	0	0
Financial liabilities | Designated as hedging instruments | Interest Rate Risk | Expiring in the following year | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	(8)	0
Financial liabilities | Designated as hedging instruments | Interest Rate Risk | Expiring in the following year | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	8	0
Financial liabilities | Designated as hedging instruments | Interest Rate Risk | Expiring after the following year | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	(15)	0
Financial liabilities | Designated as hedging instruments | Interest Rate Risk | Expiring after the following year | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	14	0
Financial assets | Expiring in the following year
FINANCIAL RISK FACTORS
Net cashflow	65	71
Financial assets | Expiring after the following year
FINANCIAL RISK FACTORS
Net cashflow	13	29
Financial assets | Not designated as hedging instruments | Foreign Currency | Expiring in the following year | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	(2,799)	(1,902)
Financial assets | Not designated as hedging instruments | Foreign Currency | Expiring in the following year | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	2,831	1,938
Financial assets | Not designated as hedging instruments | Foreign Currency | Expiring after the following year | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	0	0
Financial assets | Not designated as hedging instruments | Foreign Currency | Expiring after the following year | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	0	0
Financial assets | Designated as hedging instruments | Foreign Currency | Expiring in the following year | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	(634)	(241)
Financial assets | Designated as hedging instruments | Foreign Currency | Expiring in the following year | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	654	252
Financial assets | Designated as hedging instruments | Foreign Currency | Expiring after the following year | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	0	0
Financial assets | Designated as hedging instruments | Foreign Currency | Expiring after the following year | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	0	0
Financial assets | Designated as hedging instruments | Interest Rate Risk | Expiring in the following year | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	(12)	(38)
Financial assets | Designated as hedging instruments | Interest Rate Risk | Expiring in the following year | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	25	62
Financial assets | Designated as hedging instruments | Interest Rate Risk | Expiring after the following year | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	(43)	(83)
Financial assets | Designated as hedging instruments | Interest Rate Risk | Expiring after the following year | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	€ 56	€ 112

Financial Risk Management - For

Financial Risk Management - Foreign Currency Exchange Rate Risk Management (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
FINANCIAL RISK FACTORS
Maximum derivative financial instruments hedge horizon and maturity	12 months
Ineffectiveness reported	€ 0	€ 0	€ 0
The timeframe of occurrence of hedged forecasted transactions and recognition in profit or loss	12 months
Euro and all major currencies
FINANCIAL RISK FACTORS
Upward/downward shift	10.00%
Euro and Brazilian real
FINANCIAL RISK FACTORS
Upward/downward shift		25.00%	25.00%
Euro and all other major currencies
FINANCIAL RISK FACTORS
Upward/downward shift		10.00%	10.00%
Foreign Currency
FINANCIAL RISK FACTORS
Exposure	€ 900	€ 900
Average | Foreign Currency
FINANCIAL RISK FACTORS
Exposure	900	900
Highest | Foreign Currency
FINANCIAL RISK FACTORS
Exposure	1,000	1,000
Lowest | Foreign Currency
FINANCIAL RISK FACTORS
Exposure	€ 900	€ 800

Financial Risk Management - Int

Financial Risk Management - Interest Rate Risk Management (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
FINANCIAL RISK FACTORS
Variable rate and short-maturity investments (as percent)	79.00%	71.00%
Fixed rate and long-maturity financing (as percent)	71.00%	71.00%
Fixed-rate financial liabilities (as percent)	49.00%	42.00%
Interest Rate Risk
FINANCIAL RISK FACTORS
Downward yield curve (as a percent)	0.25%	0.50%	0.50%
Derivatives held within a designated fair value hedge relationship
FINANCIAL RISK FACTORS
Upward yield curve	€ (26)	€ (46)	€ (105)
Downward yield curve	9	29	62
Variable rate financing
FINANCIAL RISK FACTORS
Upward yield curve	(5)	(21)	(39)
Downward yield curve	0	0	€ 19
Fair value interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	40	200
Cash flow interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	3,800	3,310
Cash flow interest rate risk from financing
FINANCIAL RISK FACTORS
Exposure	1,810	2,310
Cash flow interest rate risk from interest rate swaps
FINANCIAL RISK FACTORS
Exposure	1,350	2,220
Average | Fair value interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	120	80
Average | Cash flow interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	3,780	3,590
Average | Cash flow interest rate risk from financing
FINANCIAL RISK FACTORS
Exposure	1,940	2,940
Average | Cash flow interest rate risk from interest rate swaps
FINANCIAL RISK FACTORS
Exposure	1,750	2,590
Highest | Fair value interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	310	200
Highest | Cash flow interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	4,100	4,380
Highest | Cash flow interest rate risk from financing
FINANCIAL RISK FACTORS
Exposure	2,310	3,310
Highest | Cash flow interest rate risk from interest rate swaps
FINANCIAL RISK FACTORS
Exposure	2,220	2,690
Lowest | Fair value interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	30	30
Lowest | Cash flow interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	3,520	3,030
Lowest | Cash flow interest rate risk from financing
FINANCIAL RISK FACTORS
Exposure	1,800	2,310
Lowest | Cash flow interest rate risk from interest rate swaps
FINANCIAL RISK FACTORS
Exposure	€ 1,350	€ 2,220
U.S. dollar | Interest Rate Risk
FINANCIAL RISK FACTORS
Upward yield curve (as a percent)	1.00%	1.00%	1.00%
EUR | Interest Rate Risk
FINANCIAL RISK FACTORS
Upward yield curve (as a percent)	0.25%	0.50%	0.50%

Financial Risk Management - Equ

Financial Risk Management - Equity Price Risk Management (Details) - Equity Price Risk - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Marketable equity investments
FINANCIAL RISK FACTORS
Increase (decrease) in equity prices (as a percent)	10.00%
Increase	€ 56	€ 84
Decrease	€ 56	81
Share-based payment expenses
FINANCIAL RISK FACTORS
Increase (decrease) in equity prices (as a percent)	20.00%
Increase	€ 306	281	€ 200
Decrease	€ 291	€ 252	€ 198

Financial Risk Management - Liq

Financial Risk Management - Liquidity Risk Management (Details) € in Millions	Nov. 20, 2017EUR (€)item	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)	Nov. 13, 2013EUR (€)
FINANCIAL RISK MANAGEMENT
Available lines of credit		€ 510	€ 499
Syndicated credit facility agreement
FINANCIAL RISK MANAGEMENT
Maximum borrowing capacity	€ 2,500			€ 2,000
Initial term	5 years
Number of optional extensions | item	2
Period for each option extension	1 year
Interest rate basis	EURIBOR or LIBOR
Interest rate (as a percent)	0.17%
Commitment fee (as a percent)	0.0595%

Fair Value Disclosures on Fi135

Fair Value Disclosures on Financial Instruments - Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	€ (6,595)	€ (8,294)
Total financial instruments, net	4,308	2,533
Total financial instruments, net fair value	(4,830)	(6,248)
Level 1
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Total financial instruments, net fair value	(5,209)	(6,026)
Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Total financial instruments, net fair value	(364)	(944)
Level 3
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Total financial instruments, net fair value	742	723
At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Total financial instruments, net	3,259	1,369
At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Total financial instruments, net	974	1,149
Trade and other payables
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(1,270)	(1,408)
Other payables
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(318)	(392)
Financial liabilities
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(6,595)	(8,294)
AC
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(7,460)	(9,115)
AC | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(7,460)	(9,115)
AC | Trade payables
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(952)	(1,016)
AC | Trade payables | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(952)	(1,016)
AC | Loans
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(24)	(16)
Liabilities, at fair value	(24)	(16)
AC | Loans | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities, at fair value	(24)	(16)
AC | Loans | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(24)	(16)
AC | Bonds
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(5,147)	(6,147)
Liabilities, at fair value	(5,335)	(6,374)
AC | Bonds | Level 1
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities, at fair value	(5,335)	(6,374)
AC | Bonds | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(5,147)	(6,147)
AC | Private placements
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(1,130)	(1,717)
Liabilities, at fair value	(1,136)	(1,744)
AC | Private placements | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities, at fair value	(1,136)	(1,744)
AC | Private placements | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(1,130)	(1,717)
AC | Other non-derivative financial liabilities
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(208)	(219)
Liabilities, at fair value	(208)	(219)
AC | Other non-derivative financial liabilities | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities, at fair value	(208)	(219)
AC | Other non-derivative financial liabilities | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(208)	(219)
Designated as hedging instrument | FX forward contracts
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(1)	(24)
Liabilities, at fair value	(1)	(24)
Designated as hedging instrument | FX forward contracts | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities, at fair value	(1)	(24)
Designated as hedging instrument | FX forward contracts | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(1)	(24)
Designated as hedging instrument | Interest rate swaps
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(1)	0
Liabilities, at fair value	(1)	0
Designated as hedging instrument | Interest rate swaps | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities, at fair value	(1)	0
Designated as hedging instrument | Interest rate swaps | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(1)	0
HFT
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(84)	(170)
HFT | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(84)	(170)
HFT | FX forward contracts
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(84)	(170)
Liabilities, at fair value	(84)	(170)
HFT | FX forward contracts | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities, at fair value	(84)	(170)
HFT | FX forward contracts | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(84)	(170)
L&R
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	10,719	10,484
L&R | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	10,719	10,484
AFS
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	865	1,148
AFS | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	865	1,148
HFT
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	141	136
HFT | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	141	136
Cash and cash equivalents | L&R
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	4,011	3,702
Cash and cash equivalents | L&R | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	4,011	3,702
Trade and other receivables
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	6,017	6,050
Trade receivables
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	5,810	5,825
Trade receivables | L&R
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	5,810	5,825
Trade receivables | L&R | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	5,810	5,825
Other receivables
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	207	225
Other financial assets
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	2,145	2,482
Debt investments | AFS
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	39	195
Assets, at fair value	39	195
Debt investments | AFS | Level 1
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	39	195
Debt investments | AFS | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	39	195
Marketable equity investments | AFS
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	827	953
Assets, at fair value	827	953
Marketable equity investments | AFS | Level 1
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	87	153
Marketable equity investments | AFS | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	8	94
Marketable equity investments | AFS | Level 3
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	732	706
Marketable equity investments | AFS | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	827	953
Investments in associates
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	32	38
Financial instruments related to employee benefit plans
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	155	144
Other loans and other financial receivables | L&R
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	899	956
Assets, at fair value	899	956
Other loans and other financial receivables | L&R | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	899	956
Other loans and other financial receivables | L&R | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	899	956
FX forward contracts | Designated as hedging instrument
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	29	12
Assets, at fair value	29	12
FX forward contracts | Designated as hedging instrument | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	29	12
FX forward contracts | Designated as hedging instrument | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	29	12
FX forward contracts | HFT
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	41	35
Assets, at fair value	41	35
FX forward contracts | HFT | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	41	35
FX forward contracts | HFT | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	41	35
Interest rate swaps | Designated as hedging instrument
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	24	47
Assets, at fair value	24	47
Interest rate swaps | Designated as hedging instrument | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	24	47
Interest rate swaps | Designated as hedging instrument | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	24	47
Call options for share-based payments | HFT
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	90	84
Assets, at fair value	90	84
Call options for share-based payments | HFT | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	90	84
Call options for share-based payments | HFT | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	90	84
Call options on equity shares | HFT
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	11	17
Assets, at fair value	11	17
Call options on equity shares | HFT | Level 3
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	11	17
Call options on equity shares | HFT | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	€ 11	€ 17

Fair Value Disclosures on Fi136

Fair Value Disclosures on Financial Instruments - Valuation Techniques and Inputs (Details) € in Millions	12 Months Ended
	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)
AFS | Marketable equity investments
Transfers Between Levels 1 and 2
Transfers of available-for-sale equity investments from Level 2 to Level 1	€ 360	€ 17
Unlisted equity investments | Fair Value - Measured at Fair Value on a Recurring Basis | Lowest
Valuation Techniques and Inputs
Revenue multiple	3.4
Discount for lack of marketability	10.00%
Unlisted equity investments | Fair Value - Measured at Fair Value on a Recurring Basis | Highest
Valuation Techniques and Inputs
Revenue multiple	7.8
Discount for lack of marketability	20.00%

Fair Value Disclosures on Fi137

Fair Value Disclosures on Financial Instruments - Reconciliation of Level 3 Fair Values (Details) - Unlisted Equity Investments and Call Options on Equity Shares - Fair Value - Measured at Fair Value on a Recurring Basis - Level 3 - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Reconciliation of Level 3 Fair Values
Assets at the beginning of the period	€ 722	€ 568
Transfers Into Level 3	0	18
Transfers Out of Level 3	(100)	(18)
Purchases	257	156
Sales	(102)	(168)
Gains/losses - Included in financial income, net in profit and loss	26	96
Assets at the end of the period	742	722
Change in unrealized gains/losses in profit and loss for investments held at the end of the reporting period	0	0
Available-for-sale financial assets
Reconciliation of Level 3 Fair Values
Gains/losses - Included in other comprehensive income	28	48
Exchange differences
Reconciliation of Level 3 Fair Values
Gains/losses - Included in other comprehensive income	€ (89)	€ 22

Share-Based Payments - LTI 2016

Share-Based Payments - LTI 2016 Plan (Details)	12 Months Ended
	Dec. 31, 2017D
LTI 2016 Plan
SHARE-BASED PAYMENTS
Term of grant	4 years
Number of trading days of shares after publication of fourth-quarter results on grant price is calculated as arithmetic mean of the XETRA closing prices	20
Vesting life of share based awards	4 years
Number of trading days of shares after vesting period and publication of fourth-quarter results on grant price is calculated as arithmetic mean of the XETRA closing prices	20
Cap of the payout price as a percent to the grant price (in percentage)	300.00%
LTI 2016 Plan | Lowest
SHARE-BASED PAYMENTS
Grant amount, as a percent of the contractual target	80.00%
LTI 2016 Plan | Highest
SHARE-BASED PAYMENTS
Grant amount, as a percent of the contractual target	120.00%
LTI 2016 Plan, performance share units
SHARE-BASED PAYMENTS
Percentage of the type of award to the total award under the specific plan	60.00%
Performance factor when share performance matches the Peer Group Index (as a percent)	100.00%
Underperformance of SAP shares against Peer Group Index that cancels the awards (as a percent)	50.00%
LTI 2016 Plan, performance share units | Highest
SHARE-BASED PAYMENTS
Cap of the vested awards as a percent to the initial awards allocation	150.00%
LTI 2016 Plan, retention share units
SHARE-BASED PAYMENTS
Percentage of the type of award to the total award under the specific plan	40.00%

Share-Based Payments - LTI 2015

Share-Based Payments - LTI 2015 Plan (Details)	12 Months Ended
	Dec. 31, 2017
LTI 2015 Plan
SHARE-BASED PAYMENTS
Holding period	3 years

Share-Based Payments - SOP (Det

Share-Based Payments - SOP (Details) - SOP	12 Months Ended
	Dec. 31, 2017EUR (€)item
SHARE-BASED PAYMENTS
Period over which grant-base value is based on	5 days
Vesting period	3 years
Number exercise dates each year | item	11
Number exercise date each month | item	1
Term of grant	6 years
Exercise price as percent to grant base value	110.00%
Monetary benefits cap as a percent of the exercise price	100.00%
2010 Tranches
SHARE-BASED PAYMENTS
Exercise price	€ 39.03
2011 Tranches
SHARE-BASED PAYMENTS
Exercise price	46.23
2012 Tranches
SHARE-BASED PAYMENTS
Exercise price	49.28
2013 Tranches
SHARE-BASED PAYMENTS
Exercise price	59.85
2014 Tranches
SHARE-BASED PAYMENTS
Exercise price	60.96
2015 Tranches
SHARE-BASED PAYMENTS
Exercise price	€ 72.18
Executive Board
SHARE-BASED PAYMENTS
Vesting period	4 years
Term of grant	7 years
Exercise price as percent to grant base value	115.00%
Monetary benefits cap as a percent of the exercise price	150.00%
Executive Board | 2010 Tranches
SHARE-BASED PAYMENTS
Exercise price	€ 40.80
Executive Board | 2011 Tranches
SHARE-BASED PAYMENTS
Exercise price	€ 48.33

Share-Based Payments - RSU Plan

Share-Based Payments - RSU Plan (Details)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Service RSUs | Lowest
SHARE-BASED PAYMENTS
Vesting period	1 year
Service RSUs | Highest
SHARE-BASED PAYMENTS
Vesting period	3 years
Service and performance RSUs
SHARE-BASED PAYMENTS
Performance goals against KPI targets (as a percent)	78.20%	85.10%
Service and performance RSUs | Lowest
SHARE-BASED PAYMENTS
Vesting period	1 year
Number of awards that may vest as percent of the number granted	0.00%
Service and performance RSUs | Highest
SHARE-BASED PAYMENTS
Vesting period	3 years
Number of awards that may vest as percent of the number granted	200.00%

Share-Based Payments - Fair Val

Share-Based Payments - Fair Value and Parameters for Cash-Settled Plans (Details)	12 Months Ended
	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)	Dec. 31, 2017USD ($)Y	Dec. 31, 2017EUR (€)Y	Dec. 31, 2016USD ($)Y	Dec. 31, 2016EUR (€)Y
LTI 2016 Plan
SHARE-BASED PAYMENTS
Weighted average fair value				€ 84.16		€ 74.54
Weighted average share price	€ 93.45	€ 82.81
Risk-free interest rate (depending on maturity)		(0.76%)
Expected volatility		21.20%
Expected dividend yield	1.38%	1.45%
Weighted average remaining life of awards outstanding (in years) | Y			2.9	2.9	3	3
Peer Group Index price | $			$ 247.24		$ 179.57
Peer Group expected dividend yield			1.16%	1.16%	1.24%	1.24%
Peer Group expected volatility					18.00%	18.00%
Expected correlation of the SAP share price and index price					39.00%	39.00%
LTI 2015 Plan
SHARE-BASED PAYMENTS
Weighted average fair value				€ 92.40		€ 81.10
Weighted average share price	€ 93.45	€ 82.81
Risk-free interest rate (depending on maturity)	(0.81%)
Expected dividend yield	1.38%	1.45%
Weighted average remaining life of awards outstanding (in years) | Y			0.8	0.8	1.4	1.4
SOP
SHARE-BASED PAYMENTS
Weighted average fair value				€ 26.45		€ 20.94
Weighted average share price	€ 93.45	€ 82.81
Expected dividend yield	1.38%	1.46%
Weighted average remaining life of awards outstanding (in years) | Y			1.6	1.6	2.4	2.4
RSU
SHARE-BASED PAYMENTS
Weighted average fair value				€ 92.08		€ 81.34
Weighted average share price	€ 93.45	€ 82.77
Expected dividend yield	1.38%	1.45%
Weighted average remaining life of awards outstanding (in years) | Y			1.1	1.1	1.2	1.2
Lowest | LTI 2016 Plan
SHARE-BASED PAYMENTS
Risk-free interest rate (depending on maturity)	(0.63%)
Expected volatility	17.50%
Peer Group expected volatility			16.00%	16.00%
Expected correlation of the SAP share price and index price			41.00%	41.00%
Lowest | LTI 2015 Plan
SHARE-BASED PAYMENTS
Risk-free interest rate (depending on maturity)		(0.80%)
Lowest | SOP
SHARE-BASED PAYMENTS
Risk-free interest rate (depending on maturity)	(0.62%)	(0.51%)
Expected volatility	21.10%	22.30%
Lowest | RSU
SHARE-BASED PAYMENTS
Risk-free interest rate (depending on maturity)	(0.70%)	(0.36%)
Highest | LTI 2016 Plan
SHARE-BASED PAYMENTS
Risk-free interest rate (depending on maturity)	(0.48%)
Expected volatility	19.60%
Peer Group expected volatility			17.00%	17.00%
Expected correlation of the SAP share price and index price			48.00%	48.00%
Highest | LTI 2015 Plan
SHARE-BASED PAYMENTS
Risk-free interest rate (depending on maturity)		(0.84%)
Highest | SOP
SHARE-BASED PAYMENTS
Risk-free interest rate (depending on maturity)	(0.41%)	(0.83%)
Expected volatility	34.50%	51.00%
Highest | RSU
SHARE-BASED PAYMENTS
Risk-free interest rate (depending on maturity)	(0.32%)	(0.84%)

Share-Based Payments - Changes

Share-Based Payments - Changes in Numbers of Outstanding Awards Under Our Cash-Settled Plans (Details) item in Thousands	12 Months Ended
	Dec. 31, 2017EUR (€)item	Dec. 31, 2016EUR (€)item	Dec. 31, 2015EUR (€)item
SHARE-BASED PAYMENTS
Total carrying amount of liabilities | €	€ 1,154,000,000	€ 911,000,000
Total expense recognized | €	€ 963,000,000	€ 678,000,000	€ 637,000,000
LTI 2016 Plan
SHARE-BASED PAYMENTS
Beginning of period	377	0
Granted	295	389
Exercised	0	0
Forfeited	(41)	(12)
End of period	631	377	0
Exercisable	0	0
Total carrying amount of liabilities | €	€ 22,000,000	€ 7,000,000
Total intrinsic value of vested awards | €	5,000,000	2,000,000
Total expense recognized | €	€ 14,000,000	€ 7,000,000	€ 0
LTI 2015 Plan
SHARE-BASED PAYMENTS
Beginning of period	684	977
Granted	0	0
Adjustment based upon KPI target achievement	0	0
Exercised	(152)	(294)
Forfeited	0	0
End of period	531	684	977
Exercisable	0	0
Total carrying amount of liabilities | €	€ 51,000,000	€ 58,000,000
Total intrinsic value of vested awards | €	49,000,000	58,000,000
Weighted averge share price for share options exercised in (in Euro per share) | €	84.94	72.55
Total expense recognized | €	€ 9,000,000	€ 7,000,000	€ 28,000,000
SOP
SHARE-BASED PAYMENTS
Beginning of period	23,375	29,127
Granted	0	0
Exercised	(7,769)	(4,693)
Forfeited	(1,134)	(1,059)
End of period	14,472	23,375	29,127
Exercisable	4,948	5,472
Total carrying amount of liabilities | €	€ 354,000,000	€ 385,000,000
Total intrinsic value of vested awards | €	172,000,000	154,000,000
Weighted averge share price for share options exercised in (in Euro per share) | €	91.13	78.74
Total expense recognized | €	€ 221,000,000	€ 183,000,000	€ 187,000,000
RSU
SHARE-BASED PAYMENTS
Beginning of period	10,901	5,577
Granted	7,835	9,104
Adjustment based upon KPI target achievement	(124)	(66)
Exercised	(4,388)	(2,659)
Forfeited	(704)	(1,055)
End of period	13,520	10,901	5,577
Exercisable	0	0
Total carrying amount of liabilities | €	€ 708,000,000	€ 436,000,000
Total intrinsic value of vested awards | €	0	0
Weighted averge share price for share options exercised in (in Euro per share) | €	90.91	74.74
Total expense recognized | €	€ 712,000,000	€ 458,000,000	€ 193,000,000

Share-Based Payments - Equity-S

Share-Based Payments - Equity-Settled Share-Based Payments (Details) - Own - EUR (€) shares in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2017
SHARE-BASED PAYMENTS
Matching contribution to employee investment		40.00%
Actual matching contribution (as a percent)	80.00%
Number of shares purchased	1.4	5
Non-executives
SHARE-BASED PAYMENTS
Subsidy to purchase SAP shares		€ 20
Actual subsidy to purchase SAP shares	€ 40

Share-Based Payments - SMP (Det

Share-Based Payments - SMP (Details) - SMP - EUR (€) shares in Thousands	Jun. 05, 2015	Dec. 31, 2017
SHARE-BASED PAYMENTS
Employee purchase discount		40.00%
Holding period		3 years
Ratio of matching share after holding period		0.333%
Fair value of granted awards	€ 62.98
Share price	€ 66.31
Risk-free interest rate	0.08%
Expected dividend yield	1.67%
Weighted average remaining life of awards outstanding at year end (in years)		1 year 6 months
Number of shares purchased	1,492
Senior Leadership Team and Global Executives
SHARE-BASED PAYMENTS
Holding period		3 years
Ratio of matching share after holding period		0.67%

Share-Based Payments - Chang146

Share-Based Payments - Changes in Numbers of Outstanding Awards for Awards for Equity-Settled Plans (Details) - SMP - item item in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
SHARE-BASED PAYMENTS
Beginning of period	1,051	1,600
Exercised	(520)	(444)
Forfeited	(19)	(105)
End of period	512	1,051

Share-Based Payments - Recognis

Share-Based Payments - Recognised Expense for Equity-Settled Plans (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
SHARE-BASED PAYMENTS
Total expense recognized	€ 157	€ 107	€ 87
Own
SHARE-BASED PAYMENTS
Total expense recognized	140	77	0
SMP
SHARE-BASED PAYMENTS
Total expense recognized	€ 15	€ 24	€ 80

Segment and Geographic Infor148

Segment and Geographic Information - Revenue and Results of Segments (Details) € in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)segment	Dec. 31, 2017EUR (€)segment	Dec. 31, 2016EUR (€)	Dec. 31, 2015EUR (€)
Disclosure of operating segments
Number of operating segments | segment	2	2
Cloud subscriptions and support	$ 4,531	€ 3,769	€ 2,993	€ 2,286
Software licenses	5,857	4,872	4,860	4,835
Software support	13,114	10,908	10,571	10,093
Software licenses and support	18,971	15,780	15,431	14,928
Cloud and software	23,502	19,549	18,424	17,214
Services	4,702	3,911	3,638	3,579
Total revenue	28,205	23,461	22,062	20,793
Cost of cloud subscriptions and support	(1,995)	(1,660)	(1,313)	(1,022)
Cost of software licenses and support	(2,686)	(2,234)	(2,182)	(2,291)
Cost of cloud and software	(4,681)	(3,893)	(3,495)	(3,313)
Cost of services	(3,796)	(3,158)	(3,089)	(2,932)
Total cost of revenue	8,477	7,051	6,583	6,245
Gross profit	19,728	16,410	15,479	14,548
Other segment expenses	(22,341)	(18,584)	(16,928)	(16,541)
Segment profit	$ 5,864	4,877	5,135	4,252
Constant Currency
Disclosure of operating segments
Total revenue		23,461	22,062
Segment profit		4,877	5,135
Operating segments
Disclosure of operating segments
Cloud subscriptions and support SaaS/PaaS		3,443	2,786	2,208
Cloud subscriptions and support IaaS		328	209	91
Cloud subscriptions and support		3,772	2,995	2,299
Software licenses		4,871	4,864	4,836
Software support		10,908	10,572	10,093
Software licenses and support		15,780	15,436	14,930
Cloud and software		19,551	18,431	17,229
Services		3,851	3,624	3,521
Total revenue		23,402	22,055	20,750
Cost of cloud subscriptions and support SaaS/PaaS		(1,112)	(840)	(599)
Cost of cloud subscriptions and support IaaS		(309)	(221)	(189)
Cost of cloud subscriptions and support		(1,421)	(1,062)	(788)
Cost of software licenses and support		(2,012)	(1,965)	(1,993)
Cost of cloud and software		(3,433)	(3,026)	(2,781)
Cost of services		(2,996)	(2,915)	(2,725)
Total cost of revenue		6,429	5,942	5,506
Gross profit		16,974	16,114	15,244
Other segment expenses		(8,486)	(7,722)	(7,185)
Segment profit		8,488	8,392	8,059
Operating segments | Constant Currency
Disclosure of operating segments
Cloud subscriptions and support SaaS/PaaS		3,497	2,794
Cloud subscriptions and support IaaS		334	213
Cloud subscriptions and support		3,831	3,007
Software licenses		4,982	4,894
Software support		11,005	10,654
Software licenses and support		15,987	15,549
Cloud and software		19,818	18,555
Services		3,885	3,663
Total revenue		23,703	22,219
Cost of cloud subscriptions and support SaaS/PaaS		(1,128)	(843)
Cost of cloud subscriptions and support IaaS		(312)	(222)
Cost of cloud subscriptions and support		(1,440)	(1,065)
Cost of software licenses and support		(2,022)	(1,979)
Cost of cloud and software		(3,463)	(3,044)
Cost of services		(3,019)	(2,967)
Total cost of revenue		6,481	6,012
Gross profit		17,222	16,207
Other segment expenses		(8,586)	(7,833)
Segment profit		8,636	8,374
Operating segments | Applications, Technology & Services
Disclosure of operating segments
Cloud subscriptions and support SaaS/PaaS		1,604	1,191	872
Cloud subscriptions and support IaaS		328	209	91
Cloud subscriptions and support		1,932	1,400	963
Software licenses		4,872	4,864	4,837
Software support		10,890	10,545	10,062
Software licenses and support		15,762	15,409	14,899
Cloud and software		17,694	16,809	15,862
Services		3,447	3,321	3,272
Total revenue		21,141	20,130	19,134
Cost of cloud subscriptions and support SaaS/PaaS		(684)	(457)	(263)
Cost of cloud subscriptions and support IaaS		(309)	(221)	(189)
Cost of cloud subscriptions and support		(993)	(678)	(452)
Cost of software licenses and support		(2,007)	(1,964)	(1,992)
Cost of cloud and software		(3,000)	(2,642)	(2,444)
Cost of services		(2,703)	(2,669)	(2,542)
Total cost of revenue		5,703	5,311	4,985
Gross profit		15,438	14,819	14,148
Other segment expenses		(7,336)	(6,768)	(6,407)
Segment profit		8,102	8,051	7,742
Operating segments | Applications, Technology & Services | Constant Currency
Disclosure of operating segments
Cloud subscriptions and support SaaS/PaaS		1,627	1,204
Cloud subscriptions and support IaaS		334	213
Cloud subscriptions and support		1,961	1,417
Software licenses		4,983	4,895
Software support		10,987	10,627
Software licenses and support		15,970	15,521
Cloud and software		17,931	16,939
Services		3,472	3,360
Total revenue		21,403	20,298
Cost of cloud subscriptions and support SaaS/PaaS		(694)	(458)
Cost of cloud subscriptions and support IaaS		(312)	(222)
Cost of cloud subscriptions and support		(1,006)	(680)
Cost of software licenses and support		(2,018)	(1,978)
Cost of cloud and software		(3,023)	(2,658)
Cost of services		(2,722)	(2,718)
Total cost of revenue		5,745	5,376
Gross profit		15,659	14,922
Other segment expenses		(7,418)	(6,868)
Segment profit		8,241	8,054
Operating segments | SAP Business Network
Disclosure of operating segments
Cloud subscriptions and support SaaS/PaaS		1,840	1,595	1,337
Cloud subscriptions and support IaaS		0	0	0
Cloud subscriptions and support		1,840	1,595	1,337
Software licenses		(1)	0	(1)
Software support		18	28	31
Software licenses and support		17	27	30
Cloud and software		1,857	1,622	1,367
Services		404	303	249
Total revenue		2,261	1,925	1,616
Cost of cloud subscriptions and support SaaS/PaaS		(428)	(384)	(336)
Cost of cloud subscriptions and support IaaS		0	0	0
Cost of cloud subscriptions and support		(428)	(384)	(336)
Cost of software licenses and support		(5)	(1)	(1)
Cost of cloud and software		(433)	(385)	(337)
Cost of services		(293)	(246)	(183)
Total cost of revenue		725	631	520
Gross profit		1,536	1,295	1,095
Other segment expenses		(1,151)	(954)	(779)
Segment profit		385	341	€ 317
Operating segments | SAP Business Network | Constant Currency
Disclosure of operating segments
Cloud subscriptions and support SaaS/PaaS		1,870	1,589
Cloud subscriptions and support IaaS		0	0
Cloud subscriptions and support		1,870	1,589
Software licenses		(1)	0
Software support		18	28
Software licenses and support		18	27
Cloud and software		1,887	1,617
Services		413	304
Total revenue		2,300	1,920
Cost of cloud subscriptions and support SaaS/PaaS		(435)	(385)
Cost of cloud subscriptions and support IaaS		0	0
Cost of cloud subscriptions and support		(435)	(385)
Cost of software licenses and support		(5)	(1)
Cost of cloud and software		(439)	(386)
Cost of services		(297)	(249)
Total cost of revenue		737	635
Gross profit		1,563	1,285
Other segment expenses		(1,169)	(964)
Segment profit		€ 394	€ 321

Segment and Geographic Infor149

Segment and Geographic Information - Reconciliation of Revenue and Segment Results (Details) € in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)	Dec. 31, 2015EUR (€)
Disclosure of operating segments
Revenue	$ 28,205	€ 23,461	€ 22,062	€ 20,793
Operating profit	5,864	4,877	5,135	4,252
Other non-operating income/expense, net	(44)	(36)	(234)	(256)
Financial income, net	223	185	(38)	(5)
Profit before tax	$ 6,043	5,026	4,863	3,991
Operating segments
Disclosure of operating segments
Revenue		23,402	22,055	20,750
Operating profit		8,488	8,392	8,059
Other Revenue
Disclosure of operating segments
Revenue		62	12	55
Operating profit		62	12	55
Other Expenses
Disclosure of operating segments
Operating profit		(1,780)	(1,771)	(1,766)
Adjustment for currency impact
Disclosure of operating segments
Revenue		0	0	0
Operating profit		0	0	0
Adjustment of revenue under fair value accounting
Disclosure of operating segments
Revenue		(3)	(5)	(11)
Operating profit		(3)	(5)	(11)
Adjustment for Acquisition-related charges
Disclosure of operating segments
Operating profit		(587)	(680)	(738)
Adjustment for Share-based payment expenses
Disclosure of operating segments
Operating profit		(1,120)	(785)	(724)
Adjustment for Restructuring
Disclosure of operating segments
Operating profit		(182)	(28)	€ (621)
Constant Currency
Disclosure of operating segments
Revenue		23,461	22,062
Operating profit		4,877	5,135
Other non-operating income/expense, net		(36)	(234)
Financial income, net		185	(38)
Profit before tax		5,026	4,863
Constant Currency | Operating segments
Disclosure of operating segments
Revenue		23,703	22,219
Operating profit		8,636	8,374
Constant Currency | Other Revenue
Disclosure of operating segments
Revenue		62	12
Operating profit		62	12
Constant Currency | Other Expenses
Disclosure of operating segments
Operating profit		(1,777)	(1,781)
Constant Currency | Adjustment for currency impact
Disclosure of operating segments
Revenue		(301)	(164)
Operating profit		(151)	28
Constant Currency | Adjustment of revenue under fair value accounting
Disclosure of operating segments
Revenue		(3)	(5)
Operating profit		(3)	(5)
Constant Currency | Adjustment for Acquisition-related charges
Disclosure of operating segments
Operating profit		(587)	(680)
Constant Currency | Adjustment for Share-based payment expenses
Disclosure of operating segments
Operating profit		(1,120)	(785)
Constant Currency | Adjustment for Restructuring
Disclosure of operating segments
Operating profit		€ (182)	€ (28)

Segment and Geographic Infor150

Segment and Geographic Information - Geographic information (Details) € in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)	Dec. 31, 2015EUR (€)
Disclosures
Cloud subscriptions and support	$ 4,531	€ 3,769	€ 2,993	€ 2,286
Cloud and Software Revenue	23,502	19,549	18,424	17,214
Revenue	$ 28,205	23,461	22,062	20,793
Non-Current Assets		28,304	30,695
EMEA
Disclosures
Cloud subscriptions and support		1,029	703	507
Cloud and Software Revenue		8,759	8,193	7,622
Revenue		10,415	9,755	9,181
Non-Current Assets		8,077	7,936
Germany
Disclosures
Revenue		3,352	3,034	2,771
Non-Current Assets		3,739	2,655
Rest of EMEA
Disclosures
Revenue		7,063	6,721	6,409
Non-Current Assets		4,338	5,281
Americas
Disclosures
Cloud subscriptions and support		2,321	2,000	1,579
Cloud and Software Revenue		7,666	7,366	6,929
Revenue		9,347	8,931	8,428
Non-Current Assets		19,504	22,075
U.S.
Disclosures
Revenue		7,436	7,167	6,750
Non-Current Assets		19,303	21,910
Rest of Americas
Disclosures
Revenue		1,911	1,763	1,678
Non-Current Assets		201	165
APJ
Disclosures
Cloud subscriptions and support		419	290	200
Cloud and Software Revenue		3,124	2,865	2,663
Revenue		3,699	3,377	3,185
Non-Current Assets		723	685
Japan
Disclosures
Revenue		885	825	667
Rest of APJ
Disclosures
Revenue		€ 2,814	€ 2,552	€ 2,517

Board of Directors - Executive

Board of Directors - Executive Board Compensation (Details)	12 Months Ended
	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)	Dec. 31, 2015EUR (€)item
Executive Board
BOARD OF DIRECTORS
Short-term employee benefits	€ 16,634,000	€ 19,206,000	€ 15,137,000
Share-based payment	25,723,000	23,942,000	10,365,000
Subtotal	42,357,000	43,148,000	25,502,000
Post-employment benefits	1,312,000	2,398,000	1,278,000
Thereof defined-benefit	423,000	1,792,000	288,000
Thereof defined-contribution	889,000	606,000	990,000
Total	€ 43,669,000	€ 45,546,000	26,780,000
Short-term employee benefits and share-based payment considering the grant date fair value of the RSUs allocated			15,400,400
Total compensation considering the grant date fair value of the RSUs allocated			16,678,400
RSU awards under Section 314 of HGB | Michael Kleinemeier, member of the Executive Board
BOARD OF DIRECTORS
Share-based payment			€ 263,200
Number of shares granted | item			4,622

Board of Directors - Share-Base

Board of Directors - Share-Based Payment for Executive Board Members (Details) - Executive Board € in Thousands	12 Months Ended
	Dec. 31, 2017EUR (€)item	Dec. 31, 2016EUR (€)item	Dec. 31, 2015EUR (€)item
Share-Based Payment for Executive Board Members
Share-based payment | €	€ 19,068	€ 14,233	€ 22,310
RSU
Share-Based Payment for Executive Board Members
Number of shares granted	117,929	147,041	192,345
PSU
Share-Based Payment for Executive Board Members
Number of shares granted	176,886	220,561

Board of Directors - Retirement

Board of Directors - Retirement Pension Plan for Executive Board Members (Details) - Executive Board € in Thousands	12 Months Ended
	Dec. 31, 2017EUR (€)item	Dec. 31, 2016EUR (€)	Dec. 31, 2015EUR (€)
BOARD OF DIRECTORS
Age for annual pension entitlement (in years) | item	60
DBO December 31	€ 3,191	€ 10,739	€ 8,948
Annual pension entitlement	€ 148	€ 470	€ 427

Board of Directors - Supervisor

Board of Directors - Supervisory Board Compensation (Details) - Supervisory Board Members - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
BOARD OF DIRECTORS
Total compensation	€ 3,663	€ 3,652	€ 3,728
Thereof fixed compensation	3,135	3,135	3,250
Thereof committee remuneration	€ 528	€ 517	€ 479

Board of Directors - Payments t

Board of Directors - Payments to/DBO for Former Executive Board Members (Details) - Former Executive Board Members - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Payments to/DBO for former executive board members
Payments	€ 1,997	€ 1,667	€ 1,580
DBO December 31	€ 39,993	€ 33,935	€ 32,758

Related Party Transactions (Det

Related Party Transactions (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Executive Board and Supervisory Board Members
Related Party Transactions
Revenue from rendering of services	€ 0	€ 0
Companies controlled by members of the Supervisory Board Member
Related Party Transactions
Sale of products and services	2	1
Purchase of products and services	5	3
Sponsoring and other financial support	4	4
Amount owed to related parties	0	0
Amount owed from related parties	€ 0	0
Term of commitments	6 years
Commitments made by the entity	€ 21	28
Supervisory Board Members
Related Party Transactions
Amount owed to related parties	0	0
Services received	€ 1	€ 1

Principal Accountant Fees an157

Principal Accountant Fees and Services (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosures
Audit fees	€ 10	€ 9	€ 9
Audit-related fees	0	1	0
Tax fees	0	0	0
All other fees	0	0	0
Total	10	10	9
Germany
Disclosures
Audit fees	3	3	3
Audit-related fees	0	0	0
Tax fees	0	0	0
All other fees	0	0	0
Total	3	3	3
Foreign
Disclosures
Audit fees	7	6	6
Audit-related fees	0	1	0
Tax fees	0	0	0
All other fees	0	0	0
Total	€ 7	€ 7	€ 6

Events After the Reporting P158

Events After the Reporting Period (Details) - Callidus Software Inc - Signing of a Purchase Contract $ / shares in Units, $ in Billions	Jan. 30, 2018USD ($)$ / shares
Events after the Reporting Period
Per share purchase price (dollar per share) | $ / shares	$ 36
Premium over 30-day average price per share (as percent)	21.00%
21% premium period	30 days
Premium over 90-day average price per share (as a percent)	28.00%
28% premium period	90 days
Forecast
Events after the Reporting Period
Consideration agreed | $	$ 2.4

Subsidiaries and Other Equit159

Subsidiaries and Other Equity Investments - Subsidiaries (Details) € in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)employee	Dec. 31, 2017EUR (€)	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)employee	Dec. 31, 2015EUR (€)employee	Dec. 31, 2017EUR (€)employee	Jan. 01, 2017EUR (€)	Dec. 31, 2014EUR (€)
SUBSIDIARIES
Revenue	$ 28,205	€ 23,461,000		€ 22,062,000	€ 20,793,000
Profit/Loss After Tax	4,876	€ 4,056,000	€ 4,056,000	3,634,000	3,056,000
Total Equity	$ 30,704			€ 26,397,000	€ 23,295,000	€ 25,540,000	€ 26,380,000	€ 19,534,000
Number of Employees | employee	88,543			84,183	76,986	88,543
Ariba, Inc., Palo Alto, CA, United States
SUBSIDIARIES
Ownership	100.00%	100.00%
Revenue		€ 1,128,586
Profit/Loss After Tax		€ 163,516
Total Equity						€ 3,580,181
Number of Employees | employee	1,763					1,763
Concur Technologies, Inc., Bellevue, WA, United States
SUBSIDIARIES
Ownership	100.00%	100.00%
Revenue		€ 1,455,188
Profit/Loss After Tax		€ 130,063
Total Equity						€ 7,069,785
Number of Employees | employee	3,339					3,339
LLC SAP CIS, Moscow, Russia
SUBSIDIARIES
Ownership	100.00%	100.00%
Revenue		€ 468,361
Profit/Loss After Tax		€ 8,711
Total Equity						€ 51,613
Number of Employees | employee	826					826
SAP (Schweiz) AG, Biel, Switzerland
SUBSIDIARIES
Ownership	100.00%	100.00%
Revenue		€ 818,999
Profit/Loss After Tax		€ (338,934)
Total Equity						€ 67,311
Number of Employees | employee	721					721
SAP (UK) Limited, Feltham, United Kingdom
SUBSIDIARIES
Ownership	100.00%	100.00%
Revenue		€ 1,068,795
Profit/Loss After Tax		€ 7,523
Total Equity						€ (65,176)
Number of Employees | employee	1,678					1,678
SAP America, Inc., Newtown Square, PA, United States
SUBSIDIARIES
Ownership	100.00%	100.00%
Revenue		€ 5,248,201
Profit/Loss After Tax		€ (344,644)
Total Equity						€ 13,008,339
Number of Employees | employee	7,801					7,801
SAP Asia Pte Ltd, Singapore, Singapore
SUBSIDIARIES
Ownership	100.00%	100.00%
Revenue		€ 441,506
Profit/Loss After Tax		€ (28,550)
Total Equity						€ (26,721)
Number of Employees | employee	1,151					1,151
SAP Australia Pty Ltd, Sydney, Australia
SUBSIDIARIES
Ownership	100.00%	100.00%
Revenue		€ 707,027
Profit/Loss After Tax		€ (82,950)
Total Equity						€ 68,050
Number of Employees | employee	1,257					1,257
SAP Brasil Ltda, Sao Paulo, Brazil
SUBSIDIARIES
Ownership	100.00%	100.00%
Revenue		€ 572,099
Profit/Loss After Tax		€ (66,298)
Total Equity						€ (62,107)
Number of Employees | employee	1,762					1,762
SAP Canada, Inc., Toronto, Canada
SUBSIDIARIES
Ownership	100.00%	100.00%
Revenue		€ 808,782
Profit/Loss After Tax		€ 44,223
Total Equity						€ 467,224
Number of Employees | employee	2,884					2,884
SAP China Co., Ltd., Shanghai, China
SUBSIDIARIES
Ownership	100.00%	100.00%
Revenue		€ 892,266
Profit/Loss After Tax		€ (83,320)
Total Equity						€ (117,810)
Number of Employees | employee	5,185					5,185
SAP Deutschland SE & Co. KG, Walldorf, Germany
SUBSIDIARIES
Ownership	100.00%	100.00%
Revenue		€ 3,950,051
Profit/Loss After Tax		€ 621,834
Total Equity						€ 1,442,856
Number of Employees | employee	4,513					4,513
SAP France, Levallois-Perret, France
SUBSIDIARIES
Ownership	100.00%	100.00%
Revenue		€ 1,120,814
Profit/Loss After Tax		€ 170,321
Total Equity						€ 1,579,837
Number of Employees | employee	1,531					1,531
SAP Hungary Rendszerek, Alkalmazasok es Termekek az Adatfeldolgozasban Informatikai Kft., Budapest, Hungary
SUBSIDIARIES
Ownership	100.00%	100.00%
Revenue		€ 89,454
Profit/Loss After Tax		€ 1,748
Total Equity						€ 17,104
Number of Employees | employee	845					845
SAP India Private Limited, Bangalore, India
SUBSIDIARIES
Ownership	100.00%	100.00%
Revenue		€ 577,685
Profit/Loss After Tax		€ 61,846
Total Equity						€ 279,095
Number of Employees | employee	1,876					1,876
SAP Industries, Inc., Newtown Square, PA, United States
SUBSIDIARIES
Ownership	100.00%	100.00%
Revenue		€ 633,506
Profit/Loss After Tax		€ 39,032
Total Equity						€ 542,364
Number of Employees | employee	328					328
SAP Italia Sistemi Applicazioni Prodotti in Data Processing S.p.A., Vimercate, Italy
SUBSIDIARIES
Ownership	100.00%	100.00%
Revenue		€ 547,575
Profit/Loss After Tax		€ 27,499
Total Equity						€ 387,063
Number of Employees | employee	672					672
SAP Japan Co., Ltd., Tokyo, Japan
SUBSIDIARIES
Ownership	100.00%	100.00%
Revenue		€ 900,807
Profit/Loss After Tax		€ 74,045
Total Equity						€ 99,896
Number of Employees | employee	1,182					1,182
SAP Labs India Private Limited, Bangalore, India
SUBSIDIARIES
Ownership	100.00%	100.00%
Revenue		€ 432,654
Profit/Loss After Tax		€ 46,791
Total Equity						€ 99,112
Number of Employees | employee	7,451					7,451
SAP Labs, LLC, Palo Alto, CA, United States
SUBSIDIARIES
Ownership	100.00%	100.00%
Revenue		€ 673,690
Profit/Loss After Tax		€ 44,162
Total Equity						€ 344,895
Number of Employees | employee	2,108					2,108
SAP Mexico S.A. de C.V., Mexico City, Mexico
SUBSIDIARIES
Ownership	100.00%	100.00%
Revenue		€ 382,974
Profit/Loss After Tax		€ 17,577
Total Equity						€ 6,627
Number of Employees | employee	777					777
SAP Nederland B.V., 's-Hertogenbosch, the Netherlands
SUBSIDIARIES
Ownership	100.00%	100.00%
Revenue		€ 573,162
Profit/Loss After Tax		€ 39,684
Total Equity						€ 92,475
Number of Employees | employee	594					594
SAP Service and Support Centre (Ireland) Limited, Dublin, Ireland
SUBSIDIARIES
Ownership	100.00%	100.00%
Revenue		€ 152,885
Profit/Loss After Tax		€ 10,766
Total Equity						€ 49,312
Number of Employees | employee	1,460					1,460
SuccessFactors, Inc., South San Francisco, CA, United States
SUBSIDIARIES
Ownership	100.00%	100.00%
Revenue		€ 958,049
Profit/Loss After Tax		€ 269,541
Total Equity						€ 3,247,742
Number of Employees | employee	1,017					1,017

Subsidiaries and Other Equit160

Subsidiaries and Other Equity Investments - Other Subsidiaries (Details)	12 Months Ended
	Dec. 31, 2017
"SAP Kazakhstan" LLP, Almaty, Kazakhstan
SUBSIDIARIES
Ownership	100.00%
110405, Inc., Newtown Square, PA, United States
SUBSIDIARIES
Ownership	100.00%
Abakus Europe Limited, London, United Kingdom
SUBSIDIARIES
Ownership	100.00%
Abakus Ukraine Limited Liability Company, Kiev, Ukraine
SUBSIDIARIES
Ownership	100.00%
Ambin Properties Proprietary Limited, Johannesburg, South Africa
SUBSIDIARIES
Ownership	100.00%
Ariba Czech s.r.o., Prague, Czech Republic
SUBSIDIARIES
Ownership	100.00%
Ariba India Private Limited, Gurgaon, India
SUBSIDIARIES
Ownership	100.00%
Ariba International Holdings, Inc., Wilmington, DE, United States
SUBSIDIARIES
Ownership	100.00%
Ariba International Singapore Pte Ltd, Singapore, Singapore
SUBSIDIARIES
Ownership	100.00%
Ariba International, Inc., Wilmington, DE, United States
SUBSIDIARIES
Ownership	100.00%
Ariba Slovak Republic s.r.o., Kosice, Slovakia
SUBSIDIARIES
Ownership	100.00%
Ariba Software Technology Services (Shanghai) Co., Ltd., Shanghai, China
SUBSIDIARIES
Ownership	100.00%
Ariba Technologies India Private Limited, Bangalore, India
SUBSIDIARIES
Ownership	100.00%
Ariba Technologies Netherlands B.V., 's-Hertogenbosch, the Netherlands
SUBSIDIARIES
Ownership	100.00%
Beijing Zhang Zhong Hu Dong Information Technology Co., Ltd., Beijing, China
SUBSIDIARIES
Ownership	0.00%
b-process, Paris, France
SUBSIDIARIES
Ownership	100.00%
Business Objects Holding B.V., 's-Hertogenbosch, the Netherlands
SUBSIDIARIES
Ownership	100.00%
Business Objects Option LLC, Wilmington, DE, United States
SUBSIDIARIES
Ownership	100.00%
Business Objects Software Limited, Dublin, Ireland
SUBSIDIARIES
Ownership	100.00%
Christie Partners Holding C.V., 's-Hertogenbosch, the Netherlands
SUBSIDIARIES
Ownership	100.00%
ClearTrip Inc. (Mauritius), Ebene, Mauritius
SUBSIDIARIES
Ownership	57.90%
ClearTrip Inc., George Town, Cayman Islands
SUBSIDIARIES
Ownership	57.90%
Cleartrip MEA FZ LLC, Dubai, United Arab Emirates
SUBSIDIARIES
Ownership	57.90%
ClearTrip Private Limited, Mumbai, India
SUBSIDIARIES
Ownership	57.90%
CNQR Operations Mexico S. de. R.L. de. C.V., San Pedro Garza Garcia, Mexico
SUBSIDIARIES
Ownership	100.00%
Concur (Austria) GmbH, Vienna, Austria
SUBSIDIARIES
Ownership	100.00%
Concur (Canada), Inc., Toronto, Canada
SUBSIDIARIES
Ownership	100.00%
Concur (France) SAS, Paris, France
SUBSIDIARIES
Ownership	100.00%
Concur (Germany) GmbH, Frankfurt am Main, Germany
SUBSIDIARIES
Ownership	100.00%
Concur (Japan) Ltd., Bunkyo-ku, Japan
SUBSIDIARIES
Ownership	74.40%
Concur (New Zealand) Limited, Wellington, New Zealand
SUBSIDIARIES
Ownership	100.00%
Concur (Philippines) Inc., Makati City, Philippines
SUBSIDIARIES
Ownership	100.00%
Concur (Switzerland) GmbH, Zurich, Switzerland
SUBSIDIARIES
Ownership	100.00%
Concur Czech (s.r.o.), Prague, Czech Republic
SUBSIDIARIES
Ownership	100.00%
Concur Holdings (France) SAS, Paris, France
SUBSIDIARIES
Ownership	100.00%
Concur Holdings (Netherlands) B.V., Amsterdam, the Netherlands
SUBSIDIARIES
Ownership	100.00%
Concur Technologies (Australia) Pty. Limited, Sydney, Australia
SUBSIDIARIES
Ownership	100.00%
Concur Technologies (Hong Kong) Limited, Hong Kong, China
SUBSIDIARIES
Ownership	100.00%
Concur Technologies (India) Private Limited, Bangalore, India
SUBSIDIARIES
Ownership	100.00%
Concur Technologies (Singapore) Pte Ltd, Singapore, Singapore
SUBSIDIARIES
Ownership	100.00%
Concur Technologies (UK) Limited, London, United Kingdom
SUBSIDIARIES
Ownership	100.00%
ConTgo Consulting Limited, London, United Kingdom
SUBSIDIARIES
Ownership	100.00%
ConTgo Limited, London, United Kingdom
SUBSIDIARIES
Ownership	100.00%
ConTgo Pty. Ltd., Sydney, Australia
SUBSIDIARIES
Ownership	100.00%
Crystal Decisions (Ireland) Limited, Dublin, Ireland
SUBSIDIARIES
Ownership	100.00%
Crystal Decisions Holdings Limited, Dublin, Ireland
SUBSIDIARIES
Ownership	100.00%
Crystal Decisions UK Limited, London, United Kingdom
SUBSIDIARIES
Ownership	100.00%
EssCubed Procurement Pty. Ltd., Johannesburg, South Africa
SUBSIDIARIES
Ownership	100.00%
Extended Systems, Inc., San Ramon, CA, United States
SUBSIDIARIES
Ownership	100.00%
Fedem Technology AS, Trondheim, Norway
SUBSIDIARIES
Ownership	100.00%
Fieldglass Europe Limited, London, United Kingdom
SUBSIDIARIES
Ownership	100.00%
Financial Fusion, Inc., San Ramon, CA, United States
SUBSIDIARIES
Ownership	100.00%
FreeMarkets Ltda., Sao Paulo, Brazil
SUBSIDIARIES
Ownership	100.00%
Gigya Australia Pty Ltd, Syndey, Australia
SUBSIDIARIES
Ownership	100.00%
Gigya Ltd., Tel Aviv, Israel
SUBSIDIARIES
Ownership	100.00%
Gigya UK Ltd, London, United Kingdom
SUBSIDIARIES
Ownership	100.00%
Gigya, Inc., Mountain View, CA, United States
SUBSIDIARIES
Ownership	100.00%
GlobalExpense Limited, London, United Kingdom
SUBSIDIARIES
Ownership	100.00%
Hipmunk, Inc., San Francisco, CA, United States
SUBSIDIARIES
Ownership	100.00%
hybris (US) Corp., Wilmington, DE, United States
SUBSIDIARIES
Ownership	100.00%
hybris GmbH, Munich, Germany
SUBSIDIARIES
Ownership	100.00%
Inxight Federal Systems Group, Inc., Wilmington, DE, United States
SUBSIDIARIES
Ownership	100.00%
LLC "SAP Labs", Moscow, Russia
SUBSIDIARIES
Ownership	100.00%
LLC "SAP Ukraine", Kiev, Ukraine
SUBSIDIARIES
Ownership	100.00%
Merlin Systems Oy, Espoo, Finland
SUBSIDIARIES
Ownership	100.00%
Multiposting Sp.z o.o., Warsaw, Poland
SUBSIDIARIES
Ownership	100.00%
Nihon Ariba K.K., Tokyo, Japan
SUBSIDIARIES
Ownership	100.00%
OutlookSoft Deutschland GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	100.00%
Plat.One Inc., Palo Alto, CA, United States
SUBSIDIARIES
Ownership	100.00%
Plat.One Lab Srl, Bogliasco, Italy
SUBSIDIARIES
Ownership	100.00%
Plateau Systems LLC, South San Francisco, CA, United States
SUBSIDIARIES
Ownership	100.00%
PT SAP Indonesia, Jakarta, Indonesia
SUBSIDIARIES
Ownership	99.00%
PT Sybase 365 Indonesia, Jakarta, Indonesia
SUBSIDIARIES
Ownership	100.00%
Quadrem Africa Pty. Ltd., Johannesburg, South Africa
SUBSIDIARIES
Ownership	100.00%
Quadrem Brazil Ltda., Rio de Janeiro, Brazil
SUBSIDIARIES
Ownership	100.00%
Quadrem Chile Ltda., Santiago de Chile, Chile
SUBSIDIARIES
Ownership	100.00%
Quadrem Colombia SAS, Bogota, Colombia
SUBSIDIARIES
Ownership	100.00%
Quadrem International Ltd., Hamilton, Bermuda
SUBSIDIARIES
Ownership	100.00%
Quadrem Netherlands B.V., Amsterdam, the Netherlands
SUBSIDIARIES
Ownership	100.00%
Quadrem Overseas Cooperatief U.A., Amsterdam, the Netherlands
SUBSIDIARIES
Ownership	100.00%
Quadrem Peru S.A.C., Lima, Peru
SUBSIDIARIES
Ownership	100.00%
Ruan Lian Technologies (Beijing) Co., Ltd., Beijing, China
SUBSIDIARIES
Ownership	100.00%
SAP (Beijing) Software System Co., Ltd., Beijing, China
SUBSIDIARIES
Ownership	100.00%
SAP Andina y del Caribe, C.A., Caracas, Venezuela
SUBSIDIARIES
Ownership	100.00%
SAP Argentina S.A., Buenos Aires, Argentina
SUBSIDIARIES
Ownership	100.00%
SAP Asia (Vietnam) Co., Ltd., Ho Chi Minh City, Vietnam
SUBSIDIARIES
Ownership	100.00%
SAP AZ LLC, Baku, Azerbaijan
SUBSIDIARIES
Ownership	100.00%
SAP Belgium NV/SA, Brussels, Belgium
SUBSIDIARIES
Ownership	100.00%
SAP Beteiligungs GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	100.00%
SAP Bulgaria EOOD, Sofia, Bulgaria
SUBSIDIARIES
Ownership	100.00%
SAP Business Compliance Services GmbH, Siegen, Germany
SUBSIDIARIES
Ownership	100.00%
SAP Business Services Center Nederland B.V., 's-Hertogenbosch, the Netherlands
SUBSIDIARIES
Ownership	100.00%
SAP Chile Limitada, Santiago, Chile
SUBSIDIARIES
Ownership	100.00%
SAP China Holding Co., Ltd., Beijing, China
SUBSIDIARIES
Ownership	100.00%
SAP Colombia S.A.S., Bogota, Colombia
SUBSIDIARIES
Ownership	100.00%
SAP Commercial Services Ltd., Valletta, Malta
SUBSIDIARIES
Ownership	100.00%
SAP Costa Rica, S.A., San Jose, Costa Rica
SUBSIDIARIES
Ownership	100.00%
SAP CR, spol. s r.o., Prague, Czech Republic
SUBSIDIARIES
Ownership	100.00%
SAP Cyprus Limited, Nicosia, Cyprus
SUBSIDIARIES
Ownership	100.00%
SAP d.o.o., Zagreb, Croatia
SUBSIDIARIES
Ownership	100.00%
SAP Danmark A/S, Copenhagen, Denmark
SUBSIDIARIES
Ownership	100.00%
SAP Dritte Beteiligungs- und Vermogensverwaltungs GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	100.00%
SAP East Africa Limited, Nairobi, Kenya
SUBSIDIARIES
Ownership	100.00%
SAP Egypt LLC, Cairo, Egypt
SUBSIDIARIES
Ownership	100.00%
SAP EMEA Inside Sales S.L., Barcelona, Spain
SUBSIDIARIES
Ownership	100.00%
SAP Erste Beteiligungs- und Vermogensverwaltungs GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	100.00%
SAP Espana - Sistemas, Aplicaciones y Productos en la Informatica, S.A., Madrid, Spain
SUBSIDIARIES
Ownership	100.00%
SAP Estonia OU, Tallinn, Estonia
SUBSIDIARIES
Ownership	100.00%
SAP Financial, Inc., Toronto, Canada
SUBSIDIARIES
Ownership	100.00%
SAP Finland Oy, Espoo, Finland
SUBSIDIARIES
Ownership	100.00%
SAP Foreign Holdings GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	100.00%
SAP France Holding, Levallois-Perret, France
SUBSIDIARIES
Ownership	100.00%
SAP Global Marketing, Inc., New York, NY, United States
SUBSIDIARIES
Ownership	100.00%
SAP Hellas S.A., Athens, Greece
SUBSIDIARIES
Ownership	100.00%
SAP Holdings (UK) Limited, Feltham, United Kingdom
SUBSIDIARIES
Ownership	100.00%
SAP Hong Kong Co., Ltd., Hong Kong, China
SUBSIDIARIES
Ownership	100.00%
SAP Hosting Beteiligungs GmbH, St. Leon-Rot, Germany
SUBSIDIARIES
Ownership	100.00%
SAP India (Holding) Pte Ltd, Singapore, Singapore
SUBSIDIARIES
Ownership	100.00%
SAP International Panama, S.A., Panama City, Panama
SUBSIDIARIES
Ownership	100.00%
SAP International, Inc., Miami, FL, United States
SUBSIDIARIES
Ownership	100.00%
SAP Investments, Inc., Wilmington, DE, United States
SUBSIDIARIES
Ownership	100.00%
SAP Ireland Limited, Dublin, Ireland
SUBSIDIARIES
Ownership	100.00%
SAP Ireland US - Financial Services Designated Activity Company, Dublin, Ireland
SUBSIDIARIES
Ownership	100.00%
SAP Israel Ltd., Ra'anana, Israel
SUBSIDIARIES
Ownership	100.00%
SAP Korea Ltd., Seoul, South Korea
SUBSIDIARIES
Ownership	100.00%
SAP Labs Bulgaria EOOD, Sofia, Bulgaria
SUBSIDIARIES
Ownership	100.00%
SAP Labs Finland Oy, Espoo, Finland
SUBSIDIARIES
Ownership	100.00%
SAP Labs France SAS, Mougins, France
SUBSIDIARIES
Ownership	100.00%
SAP Labs Israel Ltd., Ra'anana, Israel
SUBSIDIARIES
Ownership	100.00%
SAP Labs Korea, Inc., Seoul, South Korea
SUBSIDIARIES
Ownership	100.00%
SAP Latvia SIA, Riga, Latvia
SUBSIDIARIES
Ownership	100.00%
SAP Malaysia Sdn. Bhd., Kuala Lumpur, Malaysia
SUBSIDIARIES
Ownership	100.00%
SAP Malta Investments Ltd., Valletta, Malta
SUBSIDIARIES
Ownership	100.00%
SAP MENA FZ L.L.C., Dubai, United Arab Emirates
SUBSIDIARIES
Ownership	100.00%
SAP Middle East and North Africa L.L.C., Dubai, United Arab Emirates
SUBSIDIARIES
Ownership	49.00%
SAP National Security Services, Inc., Newtown Square, PA, United States
SUBSIDIARIES
Ownership	100.00%
SAP Nederland Holding B.V., 's-Hertogenbosch, the Netherlands
SUBSIDIARIES
Ownership	100.00%
SAP New Zealand Limited, Auckland, New Zealand
SUBSIDIARIES
Ownership	100.00%
SAP Norge AS, Lysaker, Norway
SUBSIDIARIES
Ownership	100.00%
SAP North West Africa Ltd, Casablanca, Morocco
SUBSIDIARIES
Ownership	100.00%
SAP Osterreich GmbH, Vienna, Austria
SUBSIDIARIES
Ownership	100.00%
SAP Peru S.A.C., Lima, Peru
SUBSIDIARIES
Ownership	100.00%
SAP Philippines, Inc., Makati City, Philippines
SUBSIDIARIES
Ownership	100.00%
SAP Polska Sp. z o.o., Warsaw, Poland
SUBSIDIARIES
Ownership	100.00%
SAP Portals Europe GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	100.00%
SAP Portals Holding Beteiligungs GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	100.00%
SAP Portals Israel Ltd., Ra'anana, Israel
SUBSIDIARIES
Ownership	100.00%
SAP Portugal - Sistemas, Aplicacoes e Produtos Informaticos, Sociedade Unipessoal, Lda., Porto Salvo, Portugal
SUBSIDIARIES
Ownership	100.00%
SAP Projektverwaltungs- und Beteiligungs GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	100.00%
SAP Public Services Hungary Kft., Budapest, Hungary
SUBSIDIARIES
Ownership	100.00%
SAP Public Services, Inc., Washington, DC, United States
SUBSIDIARIES
Ownership	100.00%
SAP Puerto Rico GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	100.00%
SAP Retail Solutions Beteiligungsgesellschaft GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	100.00%
SAP Romania SRL, Bucharest, Romania
SUBSIDIARIES
Ownership	100.00%
SAP Saudi Arabia Software Services Ltd, Riyadh, Kingdom of Saudi Arabia
SUBSIDIARIES
Ownership	100.00%
SAP Saudi Arabia Software Trading Ltd, Riyadh, Kingdom of Saudi Arabia
SUBSIDIARIES
Ownership	75.00%
SAP Sechste Beteiligungs- und Vermogensverwaltungs GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	100.00%
SAP Services s.r.o., Prague, Czech Republic
SUBSIDIARIES
Ownership	100.00%
SAP Siebte Beteiligungs- und Vermogensverwaltungs GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	100.00%
SAP sistemi, aplikacije in produkti za obdelavo podatkov d.o.o., Ljubljana, Slovenia
SUBSIDIARIES
Ownership	100.00%
SAP Slovensko s.r.o., Bratislava, Slovakia
SUBSIDIARIES
Ownership	100.00%
SAP Software and Services LLC, Doha, Qatar
SUBSIDIARIES
Ownership	49.00%
SAP Svenska Aktiebolag, Stockholm, Sweden
SUBSIDIARIES
Ownership	100.00%
SAP System Application and Products Myanmar Ltd., Yangon, Myanmar
SUBSIDIARIES
Ownership	100.00%
SAP Systems, Applications and Products in Data Processing (Thailand) Ltd., Bangkok, Thailand
SUBSIDIARIES
Ownership	100.00%
SAP Taiwan Co., Ltd., Taipei, Taiwan
SUBSIDIARIES
Ownership	100.00%
SAP Technologies Inc., Palo Alto, CA, United States
SUBSIDIARIES
Ownership	100.00%
SAP Training and Development Institute FZCO, Dubai, United Arab Emirates
SUBSIDIARIES
Ownership	100.00%
SAP Turkiye Yazilim Uretim ve Ticaret A.S., Istanbul, Turkey
SUBSIDIARIES
Ownership	100.00%
SAP UAB, Vilnius, Lithuania
SUBSIDIARIES
Ownership	100.00%
SAP Ventures Investment GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	100.00%
SAP Vierte Beteiligungs- und Vermogensverwaltungs GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	100.00%
SAP West Balkans d.o.o., Belgrade, Serbia
SUBSIDIARIES
Ownership	100.00%
SAP Zweite Beteiligungs- und Vermogensverwaltungs GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	100.00%
SAP.io Fund, L.P., San Francisco, CA, United States
SUBSIDIARIES
Ownership	0.00%
Sapphire SAP HANA Fund of Funds, L.P., Palo Alto, CA, United States
SUBSIDIARIES
Ownership	0.00%
Sapphire Ventures Fund I, L.P., Palo Alto, CA, United States
SUBSIDIARIES
Ownership	0.00%
Sapphire Ventures Fund II, L.P., Palo Alto, CA, United States
SUBSIDIARIES
Ownership	0.00%
Sapphire Ventures Fund III, L.P., Palo Alto, CA, United States
SUBSIDIARIES
Ownership	0.00%
SAPV (Mauritius), Ebene, Mauritius
SUBSIDIARIES
Ownership	0.00%
SuccessFactors (Philippines), Inc., Pasig City, Philippines
SUBSIDIARIES
Ownership	100.00%
SuccessFactors Asia Pacific Limited, Hong Kong, China
SUBSIDIARIES
Ownership	100.00%
SuccessFactors Cayman, Ltd., Grand Cayman, Cayman Islands
SUBSIDIARIES
Ownership	100.00%
Sybase 365 Ltd., Tortola, British Virgin Islands
SUBSIDIARIES
Ownership	100.00%
Sybase 365, LLC, San Ramon, CA, United States
SUBSIDIARIES
Ownership	100.00%
Sybase Angola, LDA, Luanda, Angola
SUBSIDIARIES
Ownership	100.00%
Sybase Iberia S.L., Madrid, Spain
SUBSIDIARIES
Ownership	100.00%
Sybase India Ltd., Mumbai, India
SUBSIDIARIES
Ownership	100.00%
Sybase International Holdings Corporation, LLC, San Ramon, CA, United States
SUBSIDIARIES
Ownership	100.00%
Sybase Philippines, Inc., Makati City, Philippines
SUBSIDIARIES
Ownership	100.00%
Sybase Software (India) Private Ltd., Mumbai, India
SUBSIDIARIES
Ownership	100.00%
Sybase, Inc., San Ramon, CA, United States
SUBSIDIARIES
Ownership	100.00%
Systems Applications Products (Africa Region) Proprietary Limited, Johannesburg, South Africa
SUBSIDIARIES
Ownership	100.00%
Systems Applications Products (Africa) Proprietary Limited, Johannesburg, South Africa
SUBSIDIARIES
Ownership	100.00%
Systems Applications Products (South Africa) Proprietary Limited, Johannesburg, South Africa
SUBSIDIARIES
Ownership	70.00%
Systems Applications Products Nigeria Limited, Victoria Island, Nigeria
SUBSIDIARIES
Ownership	100.00%
TomorrowNow, Inc., Bryan, TX, United States
SUBSIDIARIES
Ownership	100.00%
TRX Europe Limited, London, United Kingdom
SUBSIDIARIES
Ownership	100.00%
TRX Luxembourg, S.a.r.l., Luxembourg City, Luxembourg
SUBSIDIARIES
Ownership	100.00%
TRX Technologies India Private Limited, Raman Nagar, India
SUBSIDIARIES
Ownership	100.00%
TRX UK Limited, London, United Kingdom
SUBSIDIARIES
Ownership	100.00%
TRX, Inc., Bellevue, WA, United States
SUBSIDIARIES
Ownership	100.00%
Volume Integration, Inc., VA, United States
SUBSIDIARIES
Ownership	100.00%

Subsidiaries and Other Equit161

Subsidiaries and Other Equity Investments - Other Equity Investments (Details)	12 Months Ended
	Dec. 31, 2017
China DataCom Corporation Limited, Guangzhou, China
SUBSIDIARIES
Ownership	28.30%
Convercent, Inc., Denver, CO, United States
SUBSIDIARIES
Ownership	40.93%
Procurement Negocios Eletronicos S/A, Rio de Janeiro, Brazil
SUBSIDIARIES
Ownership	17.00%
StayNTouch Inc., Bethesda, MD, United States
SUBSIDIARIES
Ownership	44.72%
Visage Mobile, Inc., Milwaukee, WI, United States
SUBSIDIARIES
Ownership	26.62%
Yapta, Inc., Seattle, WA, United States
SUBSIDIARIES
Ownership	47.01%

Subsidiaries and Other Equit162

Subsidiaries and Other Equity Investments - Equity Investments with Ownership of at Least 5% (Details) - Lowest	12 Months Ended
	Dec. 31, 2017
83North IV, L.P., Hertzalia, Israel
SUBSIDIARIES
Ownership	5.00%
Alchemist Accelerator Fund I LLC, San Francisco, CA, United States
SUBSIDIARIES
Ownership	5.00%
All Tax Platform - Solucoes Tributarias S.A., Sao Paulo, Brazil
SUBSIDIARIES
Ownership	5.00%
Amplify Partners II L.P., Menlo Park, CA, United States
SUBSIDIARIES
Ownership	5.00%
Amplify Partners L.P., Menlo Park, CA, United States
SUBSIDIARIES
Ownership	5.00%
AP Opportunity Fund, LLC, Menlo Park, CA, United States
SUBSIDIARIES
Ownership	5.00%
Blue Yard Capital I GmbH & Co. KG, Berlin, Germany
SUBSIDIARIES
Ownership	5.00%
Catchpoint Systems, Inc., New York, NY, United States
SUBSIDIARIES
Ownership	5.00%
Char Software, Inc., Boston, MA, United States
SUBSIDIARIES
Ownership	5.00%
Cloudhealth Technologies, Inc., Boston, MA, United States
SUBSIDIARIES
Ownership	5.00%
Costanoa Venture Capital II L.P., Palo Alto, CA, United States
SUBSIDIARIES
Ownership	5.00%
Costanoa Venture Capital III L.P., Palo Alto, CA, United States
SUBSIDIARIES
Ownership	5.00%
Costanoa Venture Capital QZ, LLC, Palo Alto, CA, United States
SUBSIDIARIES
Ownership	5.00%
Culture Amp, Inc., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5.00%
Data Collective II L.P., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5.00%
Data Collective III L.P., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5.00%
Data Collective IV, L.P., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5.00%
Dharma Platform, Inc., Washington, DC, United States
SUBSIDIARIES
Ownership	5.00%
EIT ICT Labs Germany GmbH, Berlin, Germany
SUBSIDIARIES
Ownership	5.00%
FeedZai S.A., Lisbon, Portugal
SUBSIDIARIES
Ownership	5.00%
Felix Ventures II, L.P., London, United Kingdom
SUBSIDIARIES
Ownership	5.00%
Follow Analytics, Inc., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5.00%
GK Software AG, Schoneck, Germany
SUBSIDIARIES
Ownership	5.00%
Greater Pacific Capital (Cayman) L.P., Grand Cayman, Cayman Islands
SUBSIDIARIES
Ownership	5.00%
IDG Ventures USA III, L.P., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5.00%
IEX Group, Inc., New York, NY, United States
SUBSIDIARIES
Ownership	5.00%
Inkling Systems, Inc., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5.00%
InnovationLab GmbH, Heidelberg, Germany
SUBSIDIARIES
Ownership	5.00%
innoWerft Technologie- und Grunderzentrum Walldorf Stiftung GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	5.00%
Integral Ad Science, Inc., New York, NY, United States
SUBSIDIARIES
Ownership	5.00%
JFrog, Ltd., Netanya, Israel
SUBSIDIARIES
Ownership	5.00%
Jibe, Inc., New York, NY, United States
SUBSIDIARIES
Ownership	5.00%
Kaltura, Inc., New York, NY, United States
SUBSIDIARIES
Ownership	5.00%
Landlog Limited, Tokyo, Japan
SUBSIDIARIES
Ownership	5.00%
LeanData, Inc., Sunnyvale, CA, United States
SUBSIDIARIES
Ownership	5.00%
Local Globe VII, L.P., St. Peter Port, Guernsey, Channel Islands
SUBSIDIARIES
Ownership	5.00%
Local Globe VIII, L.P., St. Peter Port, Guernsey, Channel Islands
SUBSIDIARIES
Ownership	5.00%
Looker Data Sciences, Inc., Santa Cruz, CA, United States
SUBSIDIARIES
Ownership	5.00%
Mosaic Ventures I, L.P., London, United Kingdom
SUBSIDIARIES
Ownership	5.00%
MVP Strategic Partnership Fund GmbH & Co. KG, Munich, Germany
SUBSIDIARIES
Ownership	5.00%
Narrative Science, Inc., Chicago, IL, United States
SUBSIDIARIES
Ownership	5.00%
Nor1, Inc., Santa Clara, CA, United States
SUBSIDIARIES
Ownership	5.00%
Notation Capital II, L.P., Brooklyn, NY, United States
SUBSIDIARIES
Ownership	5.00%
Notation Capital, L.P., Brooklyn, NY, United States
SUBSIDIARIES
Ownership	5.00%
On Deck Capital, Inc., New York, NY, United States
SUBSIDIARIES
Ownership	5.00%
OpenX Software Limited, Pasadena, CA, United States
SUBSIDIARIES
Ownership	5.00%
OpsRamp, Inc., San Jose, CA, United States
SUBSIDIARIES
Ownership	5.00%
Pheonix Labs Canada, ULC, Burnaby, BC, Canada
SUBSIDIARIES
Ownership	5.00%
Point Nine Annex GmbH & Co. KG, Berlin, Germany
SUBSIDIARIES
Ownership	5.00%
Point Nine Capital Fund II GmbH & Co. KG, Berlin, Germany
SUBSIDIARIES
Ownership	5.00%
Point Nine Capital Fund III GmbH & Co. KG, Berlin, Germany
SUBSIDIARIES
Ownership	5.00%
Point Nine Capital Fund IV GmbH & Co. KG, Berlin, Germany
SUBSIDIARIES
Ownership	5.00%
Portworx Inc., Los Altos, CA, United States
SUBSIDIARIES
Ownership	5.00%
Post for Systems, Cairo, Egypt
SUBSIDIARIES
Ownership	5.00%
PubNub, Inc., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5.00%
Realize Corporation, Tokyo, Japan
SUBSIDIARIES
Ownership	5.00%
Reltio, Inc., Redwood Shores, CA, United States
SUBSIDIARIES
Ownership	5.00%
Ridge Ventures IV, L.P., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5.00%
Rome2rio Pty. Ltd., Richmond, Australia
SUBSIDIARIES
Ownership	5.00%
Smart City Planning, Inc., Tokyo, Japan
SUBSIDIARIES
Ownership	5.00%
Socrata, Inc., Seattle, WA, United States
SUBSIDIARIES
Ownership	5.00%
SportsTech Fund, L.P., Palo Alto, CA, United States
SUBSIDIARIES
Ownership	5.00%
SportsTech Parallel Fund, L.P., Palo Alto, CA, United States
SUBSIDIARIES
Ownership	5.00%
Spring Mobile Solutions, Inc., Salt Lake City, UT, United States
SUBSIDIARIES
Ownership	5.00%
Storm Ventures V, L.P., Menlo Park, CA, United States
SUBSIDIARIES
Ownership	5.00%
SumoLogic, Inc., Redwood City, CA, United States
SUBSIDIARIES
Ownership	5.00%
SV Angel IV, L.P., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5.00%
T3C Inc., Mountain View, CA, United States
SUBSIDIARIES
Ownership	5.00%
The Currency Cloud Group Limited, London, United Kingdom
SUBSIDIARIES
Ownership	5.00%
The SaaStr Fund I, L.P., Palo Alto, CA, United States
SUBSIDIARIES
Ownership	5.00%
The SAVO Group Ltd., Chicago, IL, United States
SUBSIDIARIES
Ownership	5.00%
TidalScale, Inc., Campbell, CA, United States
SUBSIDIARIES
Ownership	5.00%
Upfront V, L.P., Santa Monica, CA, United States
SUBSIDIARIES
Ownership	5.00%
Wandera, Inc., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5.00%