SAP SE (SAP) 20-F 4 Mar 21 2020 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2020shares
Ifrs Statement [Line Items]
Entity Registrant Name	SAP SE
Entity Incorporation, State or Country Code	2M
Entity Central Index Key	0001000184
Document Type	20-F
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Document Period End Date	Dec. 31, 2020
Entity File Number	1-14251
Amendment Flag	false
Entity Address, Address Line One	Dietmar-Hopp-Allee 16
Entity Address, City or Town	Walldorf
Entity Address, Postal Zip Code	69190
Entity Address, Country	DE
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 Interactive Data Current	Yes
Entity Emerging Growth Company	false
Document Accounting Standard	International Financial Reporting Standards
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	1,228,504,232
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
ICFR Auditor Attestation Flag	true
Business Contact [Member]
Ifrs Statement [Line Items]
Entity Address, Address Line One	3410 Hillview Avenue
Entity Address, City or Town	Palo Alto
Entity Address, Postal Zip Code	94304
Entity Address, State or Province	CA
Entity Address, Country	US
Contact Personnel Name	Wendy Boufford
City Area Code	650
Local Phone Number	849-4000

CONSOLIDATED INCOME STATEMENT

CONSOLIDATED INCOME STATEMENT - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
CONSOLIDATED INCOME STATEMENTS
Cloud	€ 8,080	€ 6,933	€ 4,993
Software licenses	3,642	4,533	4,647
Software support	11,506	11,547	10,981
Software licenses and support	15,148	16,080	15,628
Cloud and software	23,228	23,012	20,622
Services	4,110	4,541	4,086
Total revenue	27,338	27,553	24,708
Cost of cloud	(2,699)	(2,534)	(2,068)
Cost of software licenses and support	(2,008)	(2,159)	(2,092)
Cost of cloud and software	(4,707)	(4,692)	(4,160)
Cost of services	(3,178)	(3,662)	(3,302)
Total cost of revenue	(7,886)	(8,355)	(7,462)
Gross profit	19,453	19,199	17,246
Research and development	(4,454)	(4,292)	(3,624)
Sales and marketing	(7,106)	(7,693)	(6,781)
General and administration	(1,356)	(1,629)	(1,098)
Restructuring	3	(1,130)	(19)
Other operating income/expense, net	84	18	(20)
Total operating expenses	(20,715)	(23,081)	(19,005)
Operating profit	6,623	4,473	5,703
Other non-operating income/expense, net	(179)	(74)	(56)
Finance income	1,473	787	371
Finance costs	(697)	(589)	(418)
Financial income, net	776	198	(47)
Profit before tax	7,220	4,596	5,600
Income tax expense	(1,938)	(1,226)	(1,511)
Profit after tax	5,283	3,370	4,088
Attributable to owners of parent	5,145	3,321	4,083
Attributable to non-controlling interests	€ 138	€ 50	€ 6
Earnings per share, basic (in Euro per share)	€ 4.35	€ 2.78	€ 3.42
Earnings per share, diluted (in Euro per share)	€ 4.35	€ 2.78	€ 3.42

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
Profit after tax	€ 5,283	€ 3,370	€ 4,088
Items that will not be reclassified to profit or loss
Remeasurements on defined benefit pension plans, before tax	39	(57)	12
Income taxes relating to remeasurements on defined benefit pension plans	(9)	5	(1)
Remeasurements on defined benefit pension plans, net of tax	30	(52)	11
Other comprehensive income for items that will not be reclassified to profit or loss, net of tax	30	(52)	11
Items that will be reclassified subsequently to profit or loss
Exchange differences, before tax	(2,792)	537	910
Income taxes relating to exchange differences on translation	1	0	0
Exchange differences, net of tax	(2,791)	537	910
Gains (losses) on cash flow hedges/cost of hedging, before tax	20	(24)	(10)
Reclassification adjustments on cash flow hedges/cost of hedging, before tax	(6)	22	(22)
Cash flow hedges/cost of hedging, before tax	14	(2)	(32)
Income taxes relating to cash flow hedges/cost of hedging	(4)	0	9
Cash flow hedges/cost of hedging, net of tax	10	(1)	(23)
Other comprehensive income for items that will be reclassified to profit or loss, net of tax	(2,781)	536	887
Other comprehensive income, net of tax	(2,751)	483	898
Total comprehensive income	2,532	3,854	4,986
Attributable to owners of parent	2,394	3,804	4,980
Attributable to non-controlling interests	€ 138	€ 50	€ 6

CONSOLIDATED STATEMENTS OF FINA

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - EUR (€) € in Millions	Dec. 31, 2020	Dec. 31, 2019
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
Cash and cash equivalents	€ 5,311	€ 5,314
Other financial assets	1,635	297
Trade and other receivables	6,593	7,908
Other non-financial assets	1,321	1,188
Tax assets	210	506
Total current assets	15,069	15,213
Goodwill	27,560	29,159
Intangible assets	3,784	4,491
Property, plant, and equipment	5,041	5,496
Other financial assets	3,512	2,336
Trade and other receivables	137	129
Other non-financial assets	1,926	1,701
Tax assets	271	435
Deferred tax assets	1,173	1,251
Total non-current assets	43,402	44,999
Total assets	58,472	60,212
Trade and other payables	1,213	1,581
Tax liabilities	414	255
Financial liabilities	2,348	3,273
Other non-financial liabilities	4,643	4,839
Provisions	73	247
Contract liabilities	4,150	4,266
Total current liabilities	12,842	14,462
Trade and other payables	98	8
Tax liabilities	667	538
Financial liabilities	13,605	12,923
Other non-financial liabilities	770	957
Provisions	368	335
Deferred tax liabilities	158	79
Contract liabilities	36	89
Total non-current liabilities	15,702	14,929
Total liabilities	28,544	29,390
Issued capital	1,229	1,229
Share premium	545	545
Retained earnings	32,026	28,783
Other components of equity	(1,011)	1,770
Treasury shares	(3,072)	(1,580)
Equity attributable to owners of parent	29,717	30,746
Non-controlling interests	211	76
Total equity	29,928	30,822
Total equity and liabilities	€ 58,472	€ 60,212

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - EUR (€) € in Millions	Total Equity Attributable to Owners of Parent	Issued Capital	Share Premium	Retained Earnings	Other Components Of Equity [Member]	Treasury Shares	Non-Controlling Interests	Total
Equity at beginning of period at Dec. 31, 2017	€ 25,542	€ 1,229	€ 570	€ 24,987	€ 347	€ (1,591)	€ 31	€ 25,573
Profit after tax	4,083			4,083			6	4,088
Other comprehensive income	898			11	887			898
Comprehensive income	4,980			4,093	887		6	4,986
Share-based payments	(40)		(40)					(40)
Dividends	(1,671)			(1,671)			(13)	(1,684)
Purchase of treasury shares								(1,492)
Reissuance of treasury shares under share-based payments	24		13			11		24
Shares to be issued	7			7				7
Hyperinflation	(8)			(8)				(8)
Changes in non-controlling interests	0						19	19
Other changes	(2)			(2)			3	1
Equity at end of period at Dec. 31, 2018	28,832	1,229	543	27,407	1,234	(1,580)	45	28,877
Adoption of IFRS | Adoption of IFRS 16	(71)			(71)				(71)
Equity at end of period at Jan. 01, 2019	28,761	1,229	543	27,336	1,234	(1,580)	45	28,807
Equity at beginning of period at Dec. 31, 2018	28,832	1,229	543	27,407	1,234	(1,580)	45	28,877
Profit after tax	3,321			3,321			50	3,370
Other comprehensive income	483			(52)	536			483
Comprehensive income	3,804			3,268	536		50	3,854
Share-based payments	2		2					2
Dividends	(1,790)			(1,790)			(19)	(1,810)
Hyperinflation	(29)			(29)				(29)
Other changes	(2)			(2)			0	(2)
Equity at end of period at Dec. 31, 2019	30,746	1,229	545	28,783	1,770	(1,580)	76	30,822
Profit after tax	5,145			5,145			138	5,283
Other comprehensive income	(2,751)			30	(2,781)			(2,751)
Comprehensive income	2,394			5,175	(2,781)		138	2,532
Share-based payments	1		1					1
Dividends	(1,864)			(1,864)			(2)	(1,866)
Purchase of treasury shares	(1,492)					(1,492)		(1,492)
Changes in non-controlling interests	(64)			(64)				(64)
Other changes	(4)			(4)			0	(5)
Equity at end of period at Dec. 31, 2020	€ 29,717	€ 1,229	€ 545	€ 32,026	€ (1,011)	€ (3,072)	€ 211	€ 29,928

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Net cash flows from operating activities
Profit after tax	€ 5,283	€ 3,370	€ 4,088
Adjustments to reconcile profit after tax to net cash flow from operating activities:
Depreciation and amortization	1,831	1,872	1,362
Share-based payment expense	1,084	1,835	830
Income tax expense	1,938	1,226	1,511
Financial income, net	(776)	(198)	47
Decrease/increase in allowances on trade receivables	68	14	(67)
Other adjustments for non-cash items	(198)	(54)	3
Decrease/increase in trade and other receivables	821	(1,469)	136
Decrease/increase in other assets	(651)	(583)	(477)
Increase/decrease in trade payables, provisions, and other liabilities	293	328	240
Increase/decrease in contract liabilities	128	984	(561)
Share-based payments	(1,310)	(1,257)	(971)
Interest paid	(244)	(341)	(251)
Interest received	122	97	99
Income taxes paid, net of refunds	(1,194)	(2,329)	(1,687)
Net cash flows from operating activities	7,194	3,496	4,303
Net cash flows from investing activities
Cash flows for business combinations, net of cash and cash equivalents acquired	(662)	(6,215)	(2,140)
Proceeds from sale of subsidiaries or businesses	203	61	0
Purchase of intangible assets and property, plant, and equipment	(816)	(817)	(1,458)
Proceeds from sales of intangible assets or property, plant, and equipment	88	71	57
Purchase of equity or debt instruments of other entities	(2,535)	(900)	(1,013)
Proceeds from sales of equity or debt instruments of other entities	735	778	1,488
Net cash flows from investing activities	(2,986)	(7,021)	(3,066)
Net cash flows from financing activities
Dividends paid	(1,864)	(1,790)	(1,671)
Dividends paid on non-controlling interests	(2)	(17)	(7)
Purchase of treasury shares	(1,492)	0	0
Proceeds from changes in ownership interests in subsidiaries that do not result in the loss of control	95	0	0
Proceeds from borrowings	2,132	3,622	6,368
Repayments of borrowings	(2,430)	(1,309)	(1,407)
Payments of lease liabilities	(378)	(403)	0
Transactions with non-controlling interests	(59)	0	0
Net cash flows from financing activities	(3,997)	102	3,283
Effect of foreign currency rates on cash and cash equivalents	(214)	110	97
Net decrease/increase in cash and cash equivalents	(4)	(3,313)	4,617
Cash and cash equivalents at the beginning of the period	5,314	8,627	4,011
Cash and cash equivalents at the end of the period	€ 5,311	€ 5,314	€ 8,627

Basis for Preparation

Basis for Preparation	12 Months Ended
	Dec. 31, 2020
Basis for Preparation
Basis for Preparation	(IN.1) Basis for Preparation General Information The registered seat of SAP SE is in Walldorf, Germany (Commercial Register of the Lower Court of Mannheim HRB 719915). The Consolidated Financial Statements for 2020 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 IFRS standards and interpretations that were effective on and endorsed by the European Union (EU) as at December 31, 2020. There were no standards or interpretations as at December 31, 2020, impacting our Consolidated Financial Statements for the years ended December 31, 2020, 2019, and 2018, 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 IFRS as endorsed by the EU. Our Executive Board approved the Consolidated Financial Statements on February 24, 2021, for submission to our Supervisory Board which approved the Consolidated Financial Statements on the same day. All amounts included in the Consolidated Financial Statements are reported in millions of euros (€ millions) except where otherwise stated. As figures are 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. Amounts disclosed in the Notes that are taken directly from our  /  / Comparative Figures Effective January 1, 2019, we started to apply IFRS 16 ‘Leases’ using the modified retrospective transition approach. We recognized the cumulative effect of the initial application of the standard as an adjustment to the opening balance of retained earnings on the date of initial application while the prior year figures for the financial year 2018 were not adjusted. Accounting Policies, Management Judgments, and Sources of Estimation Uncertainty How We Present Our Accounting Policies, Judgments, and Estimates To ease the understanding of our financial statements, we present the accounting policies, management judgments, and sources of estimation uncertainty (hereafter: accounting policies, judgments, and estimates) on a given subject together with other disclosures related to the same subject in the Note that deals with this subject. Accounting policies, judgments, and estimates that do not relate to a specific subject are presented in the following section. For easier identification of our accounting policies, judgments, and estimates, the respective disclosures are marked with the symbol y and highlighted with a light gray box. They focus on the accounting choices made within the framework of the prevailing IFRS and refrain from repeating the underlying promulgated IFRS guidance, unless we consider it particularly important to the understanding of a Note’s content. ​ The following table provides an overview of where our accounting policies, management judgments, and estimates are disclosed: Note y Accounting Policies, Judgments, and Estimates (IN.1) ​ Basis for Preparation (IN.2) ​ Implications of the COVID-19 Pandemic (A.1) ​ Revenue (A.2) ​ Trade and Other Receivables (A.3) ​ Capitalized Cost from Contracts with Customers (A.4) ​ Customer-Related Provisions (B.3) ​ Share-Based Payments (B.4) ​ Pension Plans and Similar Obligations (B.5) ​ Other Employee-Related Obligations (B.6) ​ Restructuring (C.1) ​ Results of Segments (C.5) ​ Income Taxes (D.1) ​ Business Combinations and Divestitures (D.2) ​ Goodwill (D.3) ​ Intangible Assets (D.4) ​ Property, Plant, and Equipment (D.5) ​ Leases (D.6) ​ Equity Investments (E.3) ​ Liquidity (F.1) ​ Financial Risk Factors and Risk Management (F.2) ​ Fair Value Disclosures on Financial Instruments (G.1) ​ Prepaid Expenses and Other Tax Assets (G.3) ​ Other Litigation, Claims, and Legal Contingencies (G.5) ​ Executive and Supervisory Board Compensation ​ y General Accounting Policies y Bases of Measurement The Consolidated Financial Statements have been prepared on the historical cost basis except for the following: - - - - The financial statements of our subsidiaries to which hyperinflation accounting applies are restated. ​ 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 ​ ​ ​ ​ as at 12/31 ​ ​ ​ ​ 2020 2019 2020 2019 2018 U.S. dollar USD 1.2271 1.1234 1.1413 1.1196 1.1815 Japanese yen JPY 126.49 121.94 121.78 122.06 130.41 Pound sterling GBP 0.8990 0.8508 0.8892 0.8773 0.8847 Swiss franc CHF 1.0802 1.0854 1.0703 1.1127 1.1549 Canadian dollar CAD 1.5633 1.4598 1.5294 1.4857 1.5302 Australian dollar AUD 1.5896 1.5995 1.6554 1.6106 1.5799 ​ y Cost Classification 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, depreciation of our property, plant, and equipment (for example, of our data centers in which we host our cloud solutions), and costs for third-party hosting services. For more information about the capitalization of costs from contracts with customers, see Note (A.3) Cost of Services Cost of services includes the costs incurred in providing the services that generate service revenue. Consequently, this line item primarily includes employee expenses and related training, system and system administration costs, costs for third-party resources, and costs for enabling mobile information and mobile commerce services. 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. For more information about the recognition of internally generated intangible assets from development, see Note (D.3) . Sales and Marketing Sales and marketing includes the costs incurred for the selling activities (such as sales commissions and amortization of capitalized sales commissions) and marketing activities related to our software and cloud solutions and our service portfolio. For more information about the capitalization of costs from contracts with customers, see Note (A.3) General and Administration General and administration includes the 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. y Management Judgments and Sources of Estimation Uncertainty The preparation of the Consolidated Financial Statements requires our 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 liabilities. We base our judgments, estimates, and assumptions on historical and forecast information, and on regional and industry economic conditions in which we or our customers operate. Changes to these conditions 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 recognized assets, liabilities, revenues, and expenses and disclosed contingent liabilities. Actual results could differ from original estimates. ​ The accounting policies that most frequently or significantly require us to make judgments, estimates, and assumptions, and therefore are critical to understanding our results of operations, include the following: ​ Note y (A.1) ​ Revenue recognition (A.2) ​ Valuation of trade receivables (A.4), (G.3) ​ Accounting for legal contingencies (B.3) ​ Accounting for share-based payments (C.5) ​ Accounting for income taxes (D.1) ​ Accounting for business combinations (D.2) ​ Accounting for goodwill (D.3) ​ Accounting for intangible assets (including recognition of internally generated intangible assets from development) ​ ​ Our management periodically discusses these significant accounting policies with the Audit Committee of our Supervisory Board. ​ ​ y New Accounting Standards Not Yet Adopted ​ The IASB has issued various amendments to IFRS standards (such as IAS 1 (Classification of Liabilities as Current or Non-current), IAS 37 (Provisions, Contingent Liabilities and Contingent Assets)) that are relevant for SAP but not yet effective. We are currently in the process of assessing the impact on SAP, but do not expect material effects on our financial position or results of operations.

Implications of the COVID-19 Pa

Implications of the COVID-19 Pandemic	12 Months Ended
	Dec. 31, 2020
Implications of the COVID-19 Pandemic
Implications of the COVID-19 Pandemic	(IN.2) Implications of the COVID-19 Pandemic y Management Judgments and Estimates Due to the COVID-19 Pandemic Management judgments and estimates can affect the amounts and reporting of assets and liabilities as at the reporting date, and the amounts of income and expense reported for the period. Due to the currently unforeseeable global consequences of the COVID-19 pandemic, these management judgments and estimates are subject to increased uncertainty. Actual amounts may differ from the management judgments and estimates; changes can have a material impact on the Consolidated Financial Statements. All available information on the expected economic developments and country-specific governmental mitigation measures was included when updating the management judgments and estimates. This information was also included in the analysis of the recoverability and collectability of assets and receivables. As the pandemic continues to evolve, it is difficult to predict its duration and the magnitude of its impact on assets, liabilities, results of operations, and cash flows. We based our financial-statement-related estimates and assumptions on existing knowledge and best information available, and applied a scenario that assumes the COVID-19 situation will begin to recover as vaccine programs roll out globally, leading to a gradually improving demand environment in the second half of 2021. For more information about the impact on goodwill, see Note (D.2) We will continue to analyze possible future effects on the measurement of individual assets and liabilities. SAP’s customers, particularly those in hard-hit industries, continue to be impacted by the economic consequences of the COVID-19 pandemic. Due to lockdowns in certain countries/regions, the level of impact and recovery is diverse and companies continue to face business uncertainty. Software as a service revenues (defined in Note (A.1)

Revenue

Revenue	12 Months Ended
	Dec. 31, 2020
Revenue
Revenue	Section A — Customers This section discusses disclosures related to contracts with our customers. These include but are not limited to explanations of how we recognize revenue, revenue disaggregation, and information about our trade receivables and customer-related obligations. (A.1) Revenue ​ y ​ Classes of Revenue ​ We derive our revenue from fees charged to our customers for the use of our hosted cloud offerings, for licenses to our on-premise software products, and for standardized and premium support services, consulting, customer-specific software developments, training, and other services. ​ Cloud and software revenue, as presented in our Consolidated Income Statements, is the sum of our cloud revenue, our software license revenue, and our software support revenue. ​ - ​ ● ● ● ● ​ - ​ - ​ Services revenue primarily represents fees earned from professional consulting services, premium support services, training services, and messaging services. ​ ​ Identification of Contract ​ We frequently enter into multiple contracts with the same customer. For accounting purposes, ​ New arrangements with existing customers can be either a new contract or the modification of prior contracts with the customer. Our judgment in making this determination considers whether there is a connection between the new arrangement and the pre-existing contracts, whether the goods and services under the new arrangement are highly interrelated with the goods and services sold under prior contracts, and how the goods and services under the new arrangement are priced. In determining whether a change in transaction price represents a contract modification or a change in variable consideration, we examine whether the change in price results from changing the contract or from applying unchanged existing contract provisions. ​ ​ ​ ​ Identification of Performance Obligations ​ Our customer contracts often include various products and services. Typically, the products and services outlined in the Classes of Revenue ​ When selling goods or services, we frequently grant customers options to acquire additional goods or services (for example, renewals of renewable offerings, or additional volumes of purchased software). We apply judgment in determining whether such options provide a material right to the customer that the customer would not receive without entering into that contract (material right options). In this judgment, we consider, for example, whether the options entitle the customer to a discount that exceeds the discount granted for the respective goods or services sold together with the option. ​ ​ Determination of Transaction Price ​ We apply judgment in determining the amount to which we expect to be entitled in exchange for transferring promised goods or services to a customer. This includes 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. In this judgment, we consider our history with the respective customer or on a portfolio basis. ​ Our typical cloud services do not provide the customer with a software license because the customer does not have the right to terminate the hosting contract and take possession of the software. Consequently, cloud fees that are based on transaction volumes are considered in the transaction price based on estimates rather than being accounted for as sales-based license royalties. ​ Only very rarely do our contracts include significant financing components. We do not account for financing components if the period between when SAP transfers the promised goods or services to the customer and when the customer pays for those goods or services is one year or less. ​ ​ Allocation of Transaction Price ​ We have established a hierarchy to identify the standalone selling prices (SSPs) that we use to allocate the transaction price of a customer contract to the performance obligations in the contract. ​ - - - ​ Judgment is required when estimating SSPs. To judge whether the historical pricing of our goods and services is highly variable, we have established thresholds of pricing variability. For judging whether contractual renewal prices are substantive, we have established floor prices that we use as SSPs whenever the contractual renewal prices are below these floor prices. In judging whether contracts are expected to renew at their contractual renewal prices, we rely on our respective renewal history. The SSPs of material right options depend on the probability of option exercise. In estimating these probabilities, we apply judgment considering historical exercise patterns. ​ We review the SSPs periodically or whenever facts and circumstances change to ensure the most objective input parameters available are used. ​ ​ Recognition of Revenue ​ Cloud revenue is recognized ​ Software revenue ​ ​ ​ ​ ​ - - ◾ ◾ ​ For such development agreements, we recognize revenue over time as the software development progresses. Judgment is required in identifying an appropriate method to measure the progress toward complete satisfaction of such performance obligations. We typically measure progress of our development agreements based on the direct costs incurred to date in developing the software as a percentage of the total reasonably estimated direct costs to fully complete the development work (percentage-of-completion method). This method of measuring progress faithfully depicts the transfer of the development services to the customer, as substantially all of these costs are cost of the staff or third parties performing the development work. In estimating the total cost to fully complete the development work, we consider our history with similar projects. ​ - ​ Software support revenue ​ ​ Service revenue ​ ​ Revenue for combined performance obligations is recognized over the longest period of all promises in the combined performance obligation. ​ Judgment is also required to determine whether revenue is to be recognized at a point in time or over time. For performance obligations satisfied over time, we need to measure progress using the method that best reflects SAP’s performance. When using cost incurred as a measure of progress for recognizing revenue over time, we apply judgment in estimating the total cost to satisfy the performance obligation. ​ ​ All of the judgments and estimates mentioned above can significantly impact the timing and amount of revenue to be recognized. ​ Contract Balances ​ We recognize trade receivables for performance obligations satisfied over time gradually as the performance obligation is satisfied and in full once the invoice is due. Judgment is required in determining whether a right to consideration is unconditional and thus qualifies as a receivable. ​ Contract liabilities primarily reflect invoices due or payments received in advance of revenue recognition. ​ Typically, we invoice fees for on-premise standard software on contract closure and software delivery. Periodic fixed fees for cloud subscription services, software support services, and other multi-period agreements are typically invoiced yearly or quarterly in advance. Such fee prepayments account for the majority of our contract liability balance. Fees based on actual transaction volumes for cloud subscriptions and fees charged for non-periodical services are invoiced as the services are delivered. While payment terms and conditions vary by contract type and region, our terms typically require payment within 30 to 60 days. ​ ​ 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 EMEA (Europe, Middle East, and Africa), Americas (North America and Latin America), and APJ (Asia Pacific Japan). Total Revenue by Region ​ ​ ​ ​ ​ ​ ​ ​ € millions 2020 2019 2018 Germany 4,015 3,948 3,658 Rest of EMEA 8,052 8,158 7,446 EMEA 12,067 12,105 11,104 United States 9,110 9,085 7,880 Rest of Americas 1,996 2,109 1,832 Americas 11,106 11,194 9,713 Japan 1,305 1,180 963 Rest of APJ 2,859 3,074 2,928 APJ 4,165 4,254 3,891  SAP Group 27,338 27,553 24,708 ​ Major Revenue Classes by Region ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Cloud Revenue ​ Cloud and Software Revenue ​ ​ ​ ​ ​ ​ 2020 2019 2018 2020 2019 2018 EMEA ​ 2,608 ​ 2,115 ​ 1,441 ​ 10,364 ​ 10,211 ​ 9,339 Americas ​ 4,439 ​ 3,945 ​ 2,941 ​ 9,239 ​ 9,172 ​ 7,973 APJ ​ 1,033 ​ 872 ​ 611 ​ 3,625 ​ 3,629 ​ 3,310  SAP Group ​ 8,080 ​ 6,933 ​ 4,993 ​ 23,228 ​ 23,012 ​ 20,622 ​ For information about the breakdown of revenue by segment and segment revenue by region, see Note (C.1) Remaining Performance Obligations Amounts of a customer contract’s transaction price that are allocated to the remaining performance obligations represent contracted revenue that has not yet been recognized. They include amounts recognized as contract liabilities and amounts that are contracted but not yet due. The transaction price allocated to performance obligations that are unsatisfied or partially unsatisfied as at December 31, 2020, is €33.4 billion (December 31, 2019: €33.3 billion). This amount mostly comprises obligations to provide software support or cloud subscriptions services, as the respective contracts typically have durations of one or multiple years. The portion of remaining performance obligations related to services consists of non-cancelable revenue from contracts for projects with a predefined output. 5 The majority of this amount is expected to be recognized as revenue over the next 12 months following the respective balance sheet date. This estimate is based on our best judgment, as it needs to consider estimates of possible future contract modifications. The amount of transaction price allocated to the remaining performance obligations, and changes in this amount over time, are impacted by, among others: - - Contract Balances Contract liabilities as at December 31, 2020, were €4.2 billion (December 31, 2019: €4.4 billion). Increases in contract liabilities mainly result from billing and invoices becoming due (€8.5 billion). Decreases in contract liabilities mainly result from satisfying performance obligations (€8.4 billion). The amount of revenue recognized in the reporting period that was included in the contract liability balance at the beginning of the reporting period was €3.5 billion (December 31, 2019: €2.6 billion). ​ ​ 5

Trade and Other Receivables

Trade and Other Receivables	12 Months Ended
	Dec. 31, 2020
Trade and Other Receivables
Trade and Other Receivables	(A.2) Trade and Other Receivables ​ y Accounting for Trade and Other Receivables ​ We measure trade receivables and contract assets from contracts with customers at amortized cost less expected credit losses. We account for expected credit losses by recording an allowance on a portfolio basis. We apply the simplified impairment approach in that, on initial measurement of the receivables, we consider all credit losses that are expected to occur during the lifetime of the receivables. We use a provision matrix to estimate these losses. Additionally, we recognize allowances for individual receivables if there is objective evidence of credit impairment. Account balances are written off either partially or in full if we judge that the likelihood of recovery is remote. For information about how the default risk for trade receivables is analyzed and managed, how the loss rates for the provision matrix are determined, how credit impairment is determined and what our criteria for write-offs are, see the section on credit risk in Note (F.1) In our Consolidated Income Statements, net gains/losses include income/expenses from expected credit loss allowances from applying the provision matrix, from credit-impaired customer balances, and from write-offs and related reversals which are included in other operating income/expense, net. Gains/losses from foreign currency exchange rate fluctuations are included in Other non-operating income/expense, net. Determining our expected credit loss allowance involves significant judgment. In this judgment, we primarily consider our historical experience with credit losses in the respective provision matrix risk class and current data on overdue receivables. We expect that our historical default rates represent a reasonable approximation for future expected customer defaults. Besides historical data, our judgment used in developing the provision matrix considers reasonable and supportable forward-looking information (for example, changes in country risk ratings, and fluctuations in credit default swaps of the countries in which our customers are located). The assessment of whether a receivable is collectible involves the use of judgment and requires us to make assumptions about customer defaults that could change significantly. In applying this judgment, we evaluate available information about a particular customer’s financial situation to determine whether it is probable that a credit loss had occurred and, if so, whether the amount of the loss is reasonably estimable. If it is, an allowance for that specific account is then necessary. Basing the expected credit loss allowance for the remaining receivables primarily on our historical loss experience likewise requires judgment, as history may not be indicative of future development. Also, including reasonable and supportable forward-looking information in the loss rates of the expected credit loss allowance requires judgment, as they may not provide a reliable prognosis for future development. ​ Trade and Other Receivables ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ 2019 ​ Current Non-Current Total Current Non-Current Total Trade receivables, net 6,199 33 6,232 7,561 21 7,582 Other receivables 395 103 498 346 108 454 / Total 6,593 137 6,730 7,908 129 8,037 ​ Contract assets as at December 31, 2020, were €295 million (December 31, 2019: €234 million). For more information about financial risk, how we manage credit risk, and details of our trade receivables and contract assets allowances, see Note (F.1)

Capitalized Cost from Contracts

Capitalized Cost from Contracts with Customers	12 Months Ended
	Dec. 31, 2020
Capitalized Cost from Contracts with Customers
Capitalized Cost from Contracts with Customers	(A.3) Capitalized Cost from Contracts with Customers ​ ​ y Costs of Obtaining Customer Contracts Capitalized costs from customer contracts are classified as Other non-financial assets in our statement of financial position. The capitalized assets for the incremental costs of obtaining a customer contract primarily consist of sales commissions earned by our sales force. Judgment is required in determining the amounts to be capitalized, particularly where the commissions are based on cumulative targets and where commissions relate to multiple performance obligations in one customer contract. We capitalize such cumulative target commissions for all customer contracts that count towards the cumulative target but only if nothing other than obtaining customer contracts can contribute to achieving the cumulative target. Commissions for contracts with multiple performance obligations or for probable renewals thereof are allocated to these performance obligations and probable renewals relative to the respective standalone selling price. Typically, we either do not pay sales commissions for customer contract renewals or such commissions are not commensurate with the commissions paid for new contracts. Thus, the commissions paid for renewable new contracts also relate to expected renewals of these contracts. Consequently, we amortize sales commissions paid for new customer contracts on a straight-line basis over the expected contract life including probable contract renewals. Judgment is required in estimating these contract lives. In exercising this judgment, we consider our respective renewal history adjusted for indications that the renewal history is not fully indicative of future renewals. The amortization periods range from 18 months to eight years depending on the type of offering and reflect our strategy as communicated in 2020 to expedite our customers' transition from the on-premise business model of perpetual license and support towards the cloud subscription model. Amortization of the capitalized costs of obtaining customer contracts is classified as sales and marketing expense. We expense incremental costs of obtaining a customer contract as incurred if we expect an amortization period of one year or less. y Costs to Fulfill Customer Contracts Capitalized costs incurred to fulfill customer contracts mainly consist of direct costs for set-up and implementation of cloud products and custom cloud development contracts as far as these costs are not in scope of other standards than IFRS 15. These costs are amortized after completion of the setup and implementation or the development , respectively, on a straight-line basis over the expected life of the cloud subscription contract and including expected renewals. Derived from our respective renewal history, and considering indications that the renewal history is not fully indicative of future renewals, the amortization period is typically seven to eight years. In addition, the capitalized costs include third-party license fees which are amortized over the term of the third-party license contract. Judgment is required in evaluating whether costs are direct or indirect and in estimating contract lives. Amortization of capitalized costs to fulfill contracts for custom cloud applications and extensions is included in the cost of cloud. ​ Capitalized Cost from Contracts with Customers ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 2019 ​ Current Non-Current Total Current Non-Current Total Capitalized cost of obtaining customer contracts 491 1,536 2,028 ​ 414 1,318 1,732 Capitalized cost to fulfill customer contracts 91 151 242 ​ 66 117 183 Capitalized contract cost ​ 583 ​ 1,687 ​ 2,270 ​ 480 ​ 1,435 ​ 1,915 / 1,321 ​ 1,926 3,247 ​ 1,188 ​ 1,701 2,889 Capitalized contract cost as % of / 44 88 70 ​ 40 84 66 ​ Amortization Expense ​ ​ ​ ​ ​ ​ € millions 2020 2019 Capitalized cost of obtaining customer contracts 450 367 Capitalized cost to fulfill customer contracts 129 81 ​

Customer-Related Provisions

Customer-Related Provisions	12 Months Ended
	Dec. 31, 2020
Customer-Related Provisions
Customer-Related Provisions	(A.4) Customer-Related Provisions ​ y Expected Contract Losses ​ Customer-related provisions mainly include expected contract losses. We adjust these provisions as further information becomes available and as circumstances change. Non-current provisions are measured at the present value of their expected settlement amounts as at the reporting date. y Customer-Related Litigation and Claims Furthermore, these provisions also include obligations resulting from customer-related litigation and claims. We are currently confronted with various claims and legal proceedings, including claims that relate to customers demanding indemnification for proceedings initiated against them based on their use of SAP software, and occasionally claims that relate to customers being dissatisfied with the products and services that we have delivered to them. The obligations arising from customer-related litigation and claims comprise 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. Due to uncertainties relating to these matters, provisions are based on the best information available. 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: - - - - 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 and additional provisions. The expected timing or amounts of any outflows of economic benefits resulting 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. ​ Contingent liabilities exist in respect of customer-related litigation and claims for which no provision has been recognized. It is not practicable to estimate the financial impact of these contingent liabilities due to the uncertainties around these lawsuits and claims as outlined above. ​ ​

Employee Headcount

Employee Headcount	12 Months Ended
	Dec. 31, 2020
Employee Headcount
Employee Headcount	Section B — Employees This section provides financial insights into our employee benefit arrangements. It should be read in conjunction with the compensation disclosures for key management personnel in Note (G.5) Item 6 Directors, Senior Management and Employees – Compensation Report . (B.1) Employee Headcount The following table provides an overview of employee headcount, 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). Employee Headcount by Region and Function ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Full-time equivalents ​ 12/31/2020 ​ 12/31/2019 ​ 12/31/2018 ​ EMEA Americas APJ Total EMEA Americas APJ Total EMEA Americas APJ Total Cloud and software 6,278 4,589 5,525 16,392 6,501 4,426 5,361 16,288 6,341 4,268 5,374 15,983 Services 8,175 5,934 5,733 19,842 8,250 6,018 5,971 20,239 8,120 5,736 5,620 19,476 Research and development 13,705 6,094 9,781 29,580 12,710 5,793 9,131 27,634 12,478 5,651 8,930 27,060 Sales and marketing 10,348 10,485 5,000 25,834 10,205 10,368 5,209 25,781 9,843 9,452 4,918 24,213 General and administration 3,285 2,161 1,243 6,689 3,161 2,123 1,246 6,530 2,906 1,970 1,147 6,024 Infrastructure 2,291 1,107 696 4,094 2,220 984 654 3,859 2,160 951 631 3,742 SAP Group (December 31) 44,082 30,369 27,979 102,430 43,048 29,712 27,571 100,330 41,848 28,029 26,620 96,498 Thereof acquisitions 609 97 75 781 338 1,638 137 2,113 657 952 434 2,043 SAP Group (months' end average) 43,340 30,306 27,830 101,476 42,697 29,368 27,092 99,157 40,496 27,454 25,759 93,709 ​

Employee Benefits Expenses

Employee Benefits Expenses	12 Months Ended
	Dec. 31, 2020
Employee Benefits Expenses
Employee Benefits Expenses	(B.2) Employee Benefits Expenses Components of Employee Benefits Expenses ​ ​ ​ ​ ​ ​ ​ ​ € millions 2020 2019 2018 Salaries 10,413 10,031 9,025 Social security expenses 1,439 1,477 1,339 Share-based payment expenses 1,084 1,835 830 Pension expenses 419 369 330 Employee-related restructuring expenses -7 1,111 19 Termination benefits outside of restructuring plans 72 47 52 Employee benefits expenses 13,420 14,870 11,595 ​

Share-Based Payments

Share-Based Payments	12 Months Ended
	Dec. 31, 2020
Share-Based Payments
Share-Based Payments	(B.3) Share-Based Payments ​ y Accounting for Share-Based Payments ​ Classification in the Income Statement ​ Share-based payments cover cash-settled and equity-settled awards issued to our employees. The respective expenses are recognized as employee benefits and classified in our Consolidated Income Statements according to the activities that the employees perform. 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 the equity price risk, see Note (F.1) Valuation, Judgment, and Sources of Estimation Uncertainty We use certain assumptions in estimating the fair values for our share-based payments, including expected share price volatility and expected award life (which represents our estimate of the average remaining life until the awards 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 LTI 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. The fair value of the share units granted under the LTI 2020 are dependent on our performance against the total shareholder return (TSR) for NASDAQ-100 companies, the volatility, and the expected correlation between the TSR of the NASDAQ-100 companies and our TSR. We believe that the expected volatility is the most sensitive assumption we use in estimating the fair values of our share options. Regarding future payout under our cash-settled plans, the SAP share price is the most relevant factor. With respect to our LTI 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. With respect to our LTI 2020, we believe that future payout will be significantly impacted not only by our share price but also by the relative performance against the NASDAQ-100 companies. Future payouts under our LTI°2020 will also be dependent on meeting non-market-based performance conditions based on SAP's long-term strategy. The latter, however, is not incorporated into our fair value calculation but leads to adjustments of the quantity. Changes in these factors could significantly affect the estimated fair values as calculated by the valuation model, and the future payout. 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. Presentation in the Statements of Cash Flows We present the payments of our share-based payment plans separately in our Statements of Cash Flows under cash flows from operating activities. As a result, the changes in other assets and in other liabilities presented in the reconciliation of operating cash flow no longer consider share-based payment-related assets or liabilities. ​ The operating expense line items in our income statement include the following share-based payment expenses: Share-Based Payment Expenses by Functional Area ​ ​ ​ ​ ​ ​ ​ ​ € millions 2020 2019 2018 Cost of cloud ​ 40 ​ 56 ​ 27 Cost of software 55 82 51 Cost of services 175 246 142 Research and development 296 429 210 Sales and marketing 360 562 312 General and administration 157 461 88 Share-based payment expenses 1,084 1,835 830 Thereof cash-settled share-based payments 893 1,664 674 Thereof equity-settled share-based payments 191 171 156 ​ In 2020, we paid €46 million (2019: €79 million) in share-based payments that became fully vested because of terminations due to operational reasons in connection with our restructuring plan in 2019. These payments as well as the expense portion initially allocated to future services were classified as share-based payments and not as restructuring expenses. a) Cash-Settled Share-Based Payments Our major share-based payment plans are described below. SAP Long-Term Incentive Program 2020 (LTI 2020) The LTI 2020 is a long-term, multi-year performance-based compensation element that is awarded in annual tranches. The LTI 2020 reflects SAP's long-term strategy and thus sets uniform incentives for the Executive Board members to achieve key targets from the long-term strategic plans. The LTI 2020 also serves to reward the Executive Board members for long-term SAP share price performance as compared to the market, thus ensuring that shareholders’ interests are also honored. In addition, the LTI 2020 includes a component designed to ensure long-term retention of our Executive Board members. The LTI 2020 is a virtual share program under which annual tranches with a term of approximately four years each are granted. When the individual tranches are awarded, a certain grant amount specified in the Executive Board member's service contract is converted into virtual shares (share units) in each case. For this purpose, the grant amount is divided by the price of the SAP share which corresponds to the arithmetic mean of the SAP share price on the 20 1/3 1/3 1/3 The number of FSUs initially awarded is multiplied by a performance factor. The performance factor consists of three equally weighted individual factors relating to the three non-IFRS KPIs at constant currencies, namely: total revenue, cloud revenue, and operating income. The performance period throughout which the target achievement for these three KPIs is measured starts at the beginning of the financial year in which the FSUs are awarded and concludes upon the end of the second year following the year in which the share units were awarded. A numerical target value equaling 100% target achievement is set for each KPI. This constitutes, in each case, a cumulative value for the three years of the performance period. The KPIs are derived from SAP's long-term strategy. The number of MSUs initially awarded is likewise multiplied by a performance factor. The performance factor depends on the amount of the total shareholder return (TSR) on the SAP share, measured for an entire performance period of approximately three years, compared to the TSR for NASDAQ-100 companies. If the TSR on the SAP share equals the median, the performance factor will be 100%. If the TSR on the SAP share over the performance period is negative, the maximum performance factor will, however, in deviation from the summary above, be 100%. The performance of the share units is linked to the performance of the SAP share price, including dividend payments. Accordingly, an amount is paid out for each share unit which equals the SAP share price plus those dividends disbursed in respect of an SAP share in the period from the beginning of the year in which the share units were awarded until the end of the third year following the year in which the share units were awarded. The arithmetic mean of the SAP share price on the 20 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, 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 2016 Plan (LTI 2016 Plan) The purpose of the LTI 2016 Plan was to reward our Executive Board members for the annual achievement of SAP’s operating profit (non-IFRS at constant currencies) targets, to ensure long-term retention of our Executive Board members, and to reward them for the long-term SAP share price performance as compared to its main peer group (Peer Group). An LTI tranche was granted annually and has a term of four years (2016–2019 tranches). Each grant started with determining a grant amount in euros. The grant amount was based on the Executive Board members’ contractual LTI target amount and the operating profit target achievement for the previous year. The Supervisory Board set the grant amount at a level between 80% and 120% of the contractual LTI target amount, taking into account the operating profit target achievement. This grant amount was converted into virtual shares, referred to as share units, by dividing the grant amount by the grant price. The grant price was 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 depends 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. Restricted Stock Unit Plan Including Move SAP Plan and Grow SAP Plan (RSU Plan) To retain and motivate executives and certain employees, we grant virtual shares representing a contingent right to receive a cash payment determined by the SAP share price and the number of share units that ultimately vest. In June 2020, we granted share units under the new Grow SAP Plan. This fixed term plan has broadly the same terms and conditions as the Move SAP Plan, recognizes all employees’ commitment to SAP’s success, and deepens their participation in our future company performance. Granted share units will vest in different tranches, either: - half-year - one - The number of performance-based share units (PSUs) that will vest under the different tranches were contingent upon achievement of the operating profit (non-IFRS at constant currencies) KPI target in the year of grant. Depending on performance, the number of PSUs vesting ranges between 0% and 200% of the number initially granted. Performance against the KPI target was 100.4% in 2020 (2019: 118.7%, 2018: 106.7%). All share units are paid out in cash upon vesting. Qualtrics Cash-Settled Awards Replacing Pre-Acquisition Qualtrics Awards (Qualtrics Rights) In conjunction with the acquisition of Qualtrics in 2019, under the terms of the acquisition agreement, SAP exchanged unvested Restricted Share Awards (RSAs), Restricted Share Units (RSUs), and Performance Share Units (PSUs), and options held by employees of Qualtrics into cash-settled share-based payment awards of SAP (Qualtrics Rights). The replacement awards closely mirror the terms of the replaced awards except that: - - - five five ​ There were 24.7 million unvested RSAs, RSUs, PSUs, and options as at the closing date of the Qualtrics acquisition, representing a fair value of €793 million after considering expected forfeitures dependent on grant dates and remaining vesting periods. Of the total fair value, €237 million was allocated to consideration transferred, while €556 million was allocated to future services to be provided. Post-acquisition compensation expense will be recognized as the awards vest over the remainder of the original vesting terms. The remaining vesting periods for such Qualtrics Rights are in a range of up to five years from closing date. The unvested RSUs include grants as at the closing date of 6.1 million replacement RSUs. These RSUs have a two-year service period. The unrecognized expense related to Qualtrics Rights was €60 million as at December 31, 2020 (2019: €225 million), and will be recognized over a remaining vesting period of up to three years (2019: four years). The valuation of our outstanding cash-settled plans was based on the following parameters and assumptions: Fair Value and Parameters Used at Year End 2020 for Cash-Settled Plans ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ €, unless otherwise stated LTI 2016 Plan LTI 2020 RSU Plan Qualtrics ​ ​ (2017-2019 ​ (2020 Tranche) ​ (2017–2020 ​ Rights ​ Tranches) ​ Tranches) ​ Weighted average fair value as at 12/31/2020 ​ 72.94 ​ 94.75 105.52 33.66 ​ Information how fair value was measured at measurement date ​ ​ Option pricing model used Monte Carlo ​ Monte Carlo ​ Other 1 ​ Other 1 ​ Share price ​ 107.22 ​ 107.22 ​ 107.22 ​ 107.22 ​ Risk-free interest rate, depending on maturity (in %) –0.75 to –0.11 ​ NA ​ –0.77 to –0.32 ​ –0.77 to –0.37 ​ Expected volatility (in %) 34 to 42 ​ 30 ​ NA ​ NA ​ Expected dividend yield (in %) 1.54 ​ NA ​ 1.54 ​ 1.54 ​ Weighted average remaining life of awards outstanding as at 12/31/2020 (in years) 1.2 ​ 3.2 ​ 1.0 ​ 1.5 ​ ​ 1 Fair Value and Parameters Used at Year End 2019 for Cash-Settled Plans ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ €, unless otherwise stated LTI 2016 Plan SOP 2010 RSU Plan Qualtrics ​ ​ (2016–2019 ​ (2014–2015 ​ (2016–2019 ​ Rights ​ Tranches) Tranches) Tranches) ​ Weighted average fair value as at 12/31/2019 ​ 94.06 ​ 49.51 118.72 37.55 ​ Information how fair value was measured at measurement date ​ ​ ​ ​ ​ ​ Option pricing model used Monte Carlo ​ Monte Carlo ​ Other 1 ​ Other 1 ​ Share price ​ 120.32 ​ 120.32 ​ 120.32 ​ 120.32 ​ Risk-free interest rate, depending on maturity (in %) –0.68 to –0.57 ​ –0.25 to –0.08 ​ –0.68 to –0.31 ​ –0.55 to –0.35 ​ Expected volatility (in %) 20 to 25 ​ 27 to 36 ​ NA ​ NA ​ Expected dividend yield (in %) 1.26 ​ 1.26 ​ 1.26 ​ 1.26 ​ Weighted average remaining life of awards outstanding as at 12/31/2019 (in years) 1.9 ​ 0.3 1.0 1.7 ​ ​ 1 For the LTI 2016 Plan valuation, the Peer Group Index price on December 31, 2020, was US$481.65 (2019: US$363.63); the expected dividend yield of the index of 1.14% (2019: 1.17)%, the expected volatility of the index of 26% to 31% (2019: 18% to 22)%, and the expected correlation of the SAP share price and the index price of 27% to 30% (2019: 38% to 40)% are based on historical data for the SAP share price and index price. For the LTI 2020 valuation, the NASDAQ-100 Total Return Index on December 31, 2020 , was US$15,072.29. The expected volatility of the NASDAQ-100 companies of 36%, and the expected correlation of SAP and the NASDAQ-100 companies of 31% are based on historical TSR data for SAP and the NASDAQ-100 companies. 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 Outstanding Awards Under Our Cash-Settled Plans ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Thousands, unless otherwise stated LTI 2016 Plan LTI 2020 (2020 SOP 2010 ​ RSU Plan Qualtrics ​ ​ (2016–2019 ​ Tranche) ​ (2013–2015 ​ (2016–2020 ​ Rights ​ ​ Tranches) ​ ​ ​ Tranches) ​ Tranches) ​ ​ 12/31/2018 926 NA 7,086 ​ 15,264 NA Granted 1 344 NA 0 ​ 9,339 24,666 Adjustment based upon KPI target achievement NA NA NA ​ 122 NA Exercised 0 NA -3,904 ​ -7,540 -7,776 Forfeited -160 NA -144 ​ -1,057 -883 12/31/2019 1,110 0 3,039 ​ 16,128 16,007 Granted 0 202 0 ​ 9,238 0 Adjustment based upon KPI target achievement -211 NA NA ​ -5 NA Exercised -129 0 -1,773 ​ -7,204 -7,791 Forfeited -3 -30 -66 ​ -1,164 -699 12/31/2020 767 172 1,200 ​ 16,993 7,518 1 Granted includes additions from business combinations ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Outstanding awards exercisable as at ​ ​ ​ ​ ​ ​ 12/31/2019 0 NA 3,039 ​ 0 0 12/31/2020 0 0 1,200 ​ 0 0 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total carrying amount (in € millions) of liabilities as at ​ ​ ​ ​ ​ ​ 12/31/2019 73 NA 150 ​ 1,100 377 12/31/2020 49 6 42 ​ 1,027 193 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total intrinsic value of vested awards (in € millions) as at ​ ​ ​ ​ ​ ​ 12/31/2019 51 NA 155 ​ 0 0 12/31/2020 32 3 42 ​ 0 0 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted average share price (in €) for awards exercised in ​ ​ ​ ​ ​ ​ 2019 NA NA 111.58 ​ 98.11 106.15 2020 124.03 NA 121.49 ​ 109.75 113.34 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total expense (in € millions) recognized in ​ ​ ​ ​ ​ ​ 2018 8 NA 43 ​ 611 NA 2019 44 NA 66 ​ 1,087 461 2020 -9 6 2 ​ 760 132 ​ Share-Based Payment Balances ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ 2019 ​ Current Non-Current Total Current Non-Current Total Share-based payment liabilities 863 454 1,317 1,130 605 1,735 / ​ 4,643 ​ 770 ​ 5,413 ​ 4,839 ​ 957 ​ 5,796 Share-based payment liabilities as % of / ​ 19 ​ 59 ​ 24 ​ 23 ​ 63 ​ 30 ​ b) Equity-Settled Share-Based Payments Own SAP Plan (Own) Under Own, employees have the opportunity to purchase, on a monthly basis, SAP shares without any required holding period. The investment per each eligible employee is limited to a percentage of the respective employee's monthly base salary. SAP matches the employee investment by 40% and adds a subsidy of €20 per month for non-executives. This plan is not open to members of the Executive Board. Number of Shares Purchased ​ ​ ​ ​ ​ ​ ​ ​ Millions 2020 2019 2018 Own ​ 5.5 ​ 5.2 ​ 5.3 ​ As a result of our equity-settled share-based payments transactions, we have commitments to grant SAP shares to employees. We intend to meet these commitments by reissuing treasury shares or through an agent who administers the equity-settled programs and purchases shares on the open market. We have fulfilled the obligations of Own through an agent. Recognized Expense for Equity-Settled Plans ​ ​ ​ ​ ​ ​ ​ ​ € millions 2020 2019 2018 Own ​ 191 ​ 171 ​ 149 ​

Pension Plans and Similar Oblig

Pension Plans and Similar Obligations	12 Months Ended
	Dec. 31, 2020
Pension Plans and Similar Obligations
Pension Plans and Similar Obligations	(B.4) Pension Plans and Similar Obligations ​ y Defined Contribution Plans ​ Amounts for domestic and foreign defined contribution plans are based on a percentage of the employees’ salaries or on the amount of contributions made by employees. In Germany and some other countries, we make contributions to public pension schemes that are operated by national or local government or similar institutions. Expenses for such local state pension plans are recognized as short-term employee benefits, that is, social security expenses. y Defined Benefit Pension Plans 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. 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. Total expenses on defined benefit pension plans comprise related current and past service costs as well as interest income and expense. ​ ​ ​ ​ ​ ​ ​ ​ Total Expense of Pension Plans ​ ​ ​ € millions 2020 2019 2018 Defined contribution plans 326 314 280 Defined benefit pension plans 93 55 50 Pension expenses 419 369 330 ​ Defined Benefit Plans Present Value of the Defined Benefit Obligations (DBO) and the Fair Value of the Plan Assets ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Domestic Plans ​ Foreign Plans ​ Other Foreign Post-Employment ​ Total ​ ​ ​ ​ ​ ​ Plans ​ ​ ​ 2020 2019 2020 2019 2020 2019 2020 2019 Present value of the DBO 1,127 1,026 616 533 189 156 1,932 1,715 Fair value of the plan assets 1,112 1,009 506 411 73 65 1,691 1,485 Net defined benefit liability (asset) 15 17 110 122 116 91 241 230 Net defined benefit liability (asset) as % of: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ / 0 0 0 0 0 0 0 0 / ​ 4 ​ 5 ​ 31 ​ 37 ​ 32 ​ 27 ​ 66 ​ 70 ​ Of the present value of the DBO of our domestic plans, €1,054 million (2019: €951 million) relate to plans that provide for lump-sum payments not based on final salary; of the present value of the DBO of our foreign plans, €479 million (2019: €459 million) relate to plans that provide for annuity payments not based on final salary. The following significant 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: Significant Actuarial Assumptions ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Percent ​ Domestic Plans ​ Foreign Plans ​ Other Foreign Post-Employment Plans ​ 2020 2019 2018 2020 2019 2018 2020 2019 2018 Discount rate 0.9 0.8 2.3 0.4 0.3 1.0 3.0 3.7 4.2 ​ The sensitivity analysis table below shows how the present value of all defined benefit obligations would have been influenced by reasonably possible changes to significant actuarial assumptions. The sensitivity analysis considers change in discount rate assumptions, holding all other actuarial assumptions constant. Sensitivity Analysis ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Domestic Plans ​ Foreign Plans ​ Other Foreign Post-Employment Plans ​ Total ​ 2020 2019 2018 2020 2019 2018 2020 2019 2018 2020 2019 2018 Present value of all defined benefit obligations if: ​ ​ Discount rate was 50 basis points higher 1,066 ​ 968 ​ 836 573 495 391 185 154 126 1,824 1,617 1,353 Discount rate was 50 basis points lower 1,195 ​ 1,090 ​ 940 663 576 450 204 159 141 2,062 1,825 1,531 ​ Investments in Plan Assets 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. We have adopted a long-term investment horizon 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 ​ 2020 ​ 2019 ​ Quoted in an Not Quoted in an Quoted in an Not Quoted in an ​ ​ Active Market ​ Active Market ​ Active Market ​ Active Market Total plan assets 485 1,207 445 1,040 Thereof: Asset category ​ ​ ​ ​ Equity investments 149 0 137 0 Corporate bonds 151 0 156 0 Insurance policies 7 1,207 6 1,040 ​ Our expected contribution in 2021 to our domestic and foreign defined benefit pension plans is immaterial. The weighted duration of our defined benefit plans amounted to 12 years as at December 31, 2020, and 13 years as at December 31, 2019. Total future benefit payments from our defined benefit plans as at December 31, 2020, are expected to be €1,969 million (2019: €1,831 million). Of this amount, 77% (2019: 77%) has maturities of over five years, and 64% (2019: 61%) relates to domestic plans.

Other Employee-Related Obligati

Other Employee-Related Obligations	12 Months Ended
	Dec. 31, 2020
Other Employee-Related Obligations
Other Employee-Related Obligations	(B.5) Other Employee-Related Obligations ​ y Accounting Policy ​ As far as the obligation for long-term employee benefits is secured by pledged reinsurance coverage, it is offset with the relating plan asset. ​ Other Employee-Related Liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ 2019 ​ Current Non-Current Total Current Non-Current Total Other employee-related liabilities 3,147 316 3,464 3,059 352 3,411 / ​ 4,643 ​ 770 ​ 5,413 ​ 4,839 ​ 957 ​ 5,796 Other employee-related liabilities as % of / 68 41 64 63 37 59 ​ Other employee-related liabilities mainly relate to obligations from bonuses and sales commissions, outstanding vacation, time credits accumulated in the working time account, employee-related social security expenses, severance payments outside restructuring programs, and jubilee expenses. ​ We have reclassified our employee-related provisions mainly consisting of time credits accumulated in the working time account, severance payments outside restructuring programs, and jubilee expenses from other provisions to other non-financial liabilities. Prior-year amounts (December 31, 2019: €21 million (current) and €143 million (non-current)) have been reclassified accordingly. We believe that a classification as Other non-financial liabilities reflects the substance of these liabilities more appropriately than a classification under Other provisions.

Restructuring

Restructuring	12 Months Ended
	Dec. 31, 2020
Restructuring
Restructuring	​ (B.6) Restructuring ​ y Recognition of Restructuring Provisions ​ ​ We only recognize provisions for restructuring if and when the following occurs: - - - - We consider whether a change in business is material based on the business affected rather than for SAP as a whole. In judging whether a unit qualifies as a business for restructuring purposes, we consider if the unit has its own management team, has access to all inputs and processes necessary to provide outputs, and generates or could generate revenues. The materiality of a change to a business is assessed based on both the size and the nature of the change and therefore does not necessarily involve a material quantitative impact on our financial statements. ​ Restructuring expenses primarily include the following components: ​ Restructuring Expenses ​ ​ ​ ​ ​ ​ ​ ​ € millions 2020 2019 2018 Employee-related restructuring expenses 7 -1,111 ​ -19 Onerous contract-related restructuring expenses and restructuring related impairment losses -4 -19 0  Restructuring expenses 3 -1,130 -19 ​ Restructuring provisions are predominantly short-term in nature. They primarily include employee termination benefits. Restructuring Provisions ​ ​ ​ ​ € millions ​ ​ ​ Restructuring Provisions 1/1/2020 ​ 208 Addition ​ 8 Utilization ​ -181 Release ​ -6 Currency impact ​ -1 12/31/2020 ​ 28 Total provisions ​ 441 Restructuring provisions as % of total provisions ​ 6 ​ ​ If not presented separately in our income statement, restructuring expenses would have been classified in the different expense items in our income statement as follows: Restructuring Expenses by Functional Area ​ ​ ​ ​ ​ ​ ​ ​ € millions 2020 2019 2018 Cost of cloud ​ 0 ​ -20 ​ 0 Cost of software licenses and support 1 -118 -2 Cost of services -3 -154 -3 Research and development 1 -467 -3 Sales and marketing 3 -299 -11 General and administration ​ 2 ​ -71 ​ 0  Restructuring expenses ​ 3 ​ -1,130 ​ -19 ​

Results of Segments

Results of Segments	12 Months Ended
	Dec. 31, 2020
Results of Segments
Results of Segments	Section C — Financial Results This section provides insight into the financial results of SAP's reportable segments and of SAP overall as far as not already covered by previous sections. This includes but is not limited to segment results, income taxes, and earnings per share. (C.1) Results of Segments General Information At year end 2020, SAP had five 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 our chief operating decision maker (CODM). The operating segments are largely organized and managed separately according to their product and service offerings, notably whether the products and services relate to our services activities, travel management offerings or experience management solutions, or cover other activities of our business. The former Applications, Technology & Services segment was renamed at the beginning of 2020 to Applications, Technology & Support, while the services functions were bundled into the new Services segment. The Applications, Technology & Support segment derives its revenues primarily from the sale of software licenses, support offerings, and cloud subscriptions (as far as not included in one of the other segments). The new Services segment covers most of SAP’s services activities. It was established by bringing together services delivery and services sales functions to a new global services unit. Revenues are mainly generated from the sale of various professional services, premium support services, implementation services for our software products, and education services on the use of our products. However, the services segment does not reflect the full services business, as other segments provide services as well. In 2020, the former Intelligent Spend Group segment was renamed to the Concur segment. This was the result of the integration of SAP Ariba and SAP Fieldglass offerings as well as major parts of the Concur engineering functions into the Applications, Technology & Support segment and the Services segment. The Concur segment derives its revenues mainly from transaction fees charged for the use of SAP’s cloud-based Concur travel management offerings and related services. The Qualtrics segment derives its revenues mainly from the sale of experience management cloud solutions (offerings of Qualtrics) that run front-office functions across the experience data and from the sale of related services. For more information about the initial public offering of Qualtrics International Inc., see Note (G.8) On November 4, 2020, we acquired Emarsys eMarketing Systems AG ("Emarsys"), an innovative and easy-to-use cloud-based marketing platform, to complement and enhance our existing SAP Customer Experience solutions. Consequently, this acquisition led to a new operating segment called Emarsys. Due to its size, however, Emarsys is not a reportable segment. The Emarsys segment derives its revenues mainly from the sales of cloud-based customer experience offerings and from the sale of related services. Further, in the fourth quarter of 2020, we sold our former non-reportable Digital Interconnect segment which derived its revenues from the sale of telephony, video chat, and routing offerings. The segment information for 2020 and the comparative prior periods were restated to conform with the new segment composition. ​ y Segment Reporting Policies ​ Our management reporting system, and hence our segment 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 but 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, where both actual and constant currency numbers are reported to and used by our CODM. 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: - - ● Acquisition-related charges such as 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) as well as sale/disposal gains and losses for these intangibles, settlements of pre-existing business relationships in connection with a business combination, and acquisition-related third-party expenses ● Share-based payment expenses ● Restructuring expenses - Revenues and expenses of our operating but non-reportable segment, and the certain activities managed on corporate level, as outlined above, are presented under the Other revenue and Other expenses items in the reconciliation in Note (C.2) 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 (D.2) ​ ​ Applications, Technology & Support ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ 2019 ​ 2018 ​ ​ Actual ​ Constant ​ Actual ​ Constant ​ Actual ​ Currency Currency 1 Currency Currency 1 Currency Cloud ​ 6,254 ​ 6,379 ​ 5,259 ​ 5,098 ​ 3,905 Software licenses ​ 3,637 ​ 3,765 ​ 4,523 ​ 4,422 ​ 4,645 Software support ​ 11,502 ​ 11,707 ​ 11,542 ​ 11,279 ​ 10,981 Software licenses and support ​ 15,138 ​ 15,472 ​ 16,064 ​ 15,700 ​ 15,626 Cloud and software ​ 21,392 ​ 21,852 ​ 21,323 ​ 20,798 ​ 19,531 Services ​ 288 ​ 292 ​ 341 ​ 335 ​ 342 Total segment revenue ​ 21,680 ​ 22,144 ​ 21,664 ​ 21,132 ​ 19,873 Cost of cloud -2,165 -2,218 -1,972 -1,913 -1,620 Cost of software licenses and support -1,756 -1,790 -1,910 -1,872 -1,835 Cost of cloud and software -3,922 -4,008 -3,882 -3,784 -3,455 Cost of services -308 -313 -332 -326 -321 Total cost of revenue -4,230 -4,321 -4,214 -4,111 -3,776 Segment gross profit 17,450 17,823 17,450 17,022 16,096 Other segment expenses -8,026 -8,190 -7,996 -7,821 -7,513 Segment profit 9,423 9,633 9,454 9,201 8,583 ​ 1 Concur ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ 2019 ​ 2018 ​ ​ Actual ​ Constant ​ Actual ​ Constant ​ Actual ​ Currency Currency 1 Currency Currency 1 Currency Cloud ​ 1,288 ​ 1,306 ​ 1,373 ​ 1,313 ​ 1,107 Software licenses ​ 0 ​ 0 ​ 0 ​ 0 ​ 0 Software support ​ 0 ​ 0 ​ 0 ​ 0 ​ 0 Software licenses and support ​ 0 ​ 0 ​ 0 ​ 0 ​ 0 Cloud and software ​ 1,288 ​ 1,306 ​ 1,373 ​ 1,313 ​ 1,107 Services ​ 217 ​ 221 ​ 236 ​ 226 ​ 231 Total segment revenue ​ 1,505 ​ 1,526 ​ 1,609 ​ 1,539 ​ 1,338 Cost of cloud -154 -158 -181 -173 -160 Cost of software licenses and support 0 0 0 0 0 Cost of cloud and software -154 -158 -181 -173 -160 Cost of services -165 -167 -169 -162 -160 Total cost of revenue -319 -325 -350 -335 -320 Segment gross profit 1,186 1,201 1,260 1,204 1,019 Other segment expenses -622 -632 -640 -614 -537 Segment profit 564 569 620 590 482 ​ 1 ​ ​ Qualtrics ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ 2019 ​ 2018 2 ​ ​ Actual ​ Constant ​ Actual ​ Constant ​ Actual ​ Currency Currency 1 Currency Currency 1 Currency Cloud ​ 518 ​ 529 ​ 371 ​ 353 ​ NA Software licenses ​ 0 ​ 0 ​ 0 ​ 0 ​ NA Software support ​ 0 ​ 0 ​ 0 ​ 0 ​ NA Software licenses and support ​ 0 ​ 0 ​ 0 ​ 0 ​ NA Cloud and software ​ 518 ​ 529 ​ 371 ​ 353 ​ NA Services ​ 162 ​ 166 ​ 137 ​ 130 ​ NA Total segment revenue ​ 681 ​ 696 ​ 508 ​ 483 ​ NA Cost of cloud -43 -43 -33 -31 NA Cost of software licenses and support 0 0 0 0 NA Cost of cloud and software -43 -43 -33 -31 NA Cost of services -110 -112 -78 -74 NA Total cost of revenue -152 -155 -110 -106 NA Segment gross profit 528 541 398 377 NA Other segment expenses -509 -521 -389 -368 NA Segment profit 19 20 8 9 NA ​ 1 2 Services ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ 2019 ​ 2018 ​ ​ Actual ​ Constant ​ Actual ​ Constant ​ Actual ​ Currency Currency 1 Currency Currency 1 Currency Cloud ​ 0 ​ 1 ​ 0 ​ 0 ​ 0 Software licenses ​ 0 ​ 0 ​ 0 ​ 0 ​ 0 Software support ​ 4 ​ 4 ​ 5 ​ 5 ​ 3 Software licenses and support ​ 4 ​ 4 ​ 5 ​ 5 ​ 3 Cloud and software ​ 5 ​ 5 ​ 5 ​ 5 ​ 4 Services ​ 3,153 ​ 3,203 ​ 3,442 ​ 3,354 ​ 3,161 Total segment revenue ​ 3,157 ​ 3,208 ​ 3,447 ​ 3,359 ​ 3,165 Cost of cloud -70 -72 -57 -56 -51 Cost of software licenses and support -33 -34 -55 -54 -77 Cost of cloud and software -103 -106 -112 -110 -128 Cost of services -2,136 -2,179 -2,506 -2,453 -2,379 Total cost of revenue -2,240 -2,285 -2,618 -2,562 -2,507 Segment gross profit 918 923 829 796 658 Other segment expenses -419 -429 -467 -456 -409 Segment profit 499 494 362 340 249 ​ 1 ​ ​ ​ Segment Revenue by Region ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ EMEA ​ Americas ​ APJ ​ Total Segment Revenue ​ ​ 2020 ​ 2019 ​ 2020 ​ 2019 ​ 2020 ​ 2019 ​ 2020 ​ 2019 ​ ​ Actual ​ Constant ​ Actual ​ Actual ​ Constant ​ Actual ​ Actual ​ Constant ​ Actual ​ Actual ​ Constant ​ Actual ​ Currency Currency Currency Currency Currency Currency Currency Currency Currency Currency Currency Currency Applications, Technology & Support ​ 10,249 ​ 10,356 10,083 7,964 ​ 8,245 ​ 8,056 ​ 3,467 3,542 ​ 3,525 21,680 ​ 22,144 ​ 21,664 Concur ​ 228 ​ 232 260 1,103 ​ 1,117 ​ 1,176 ​ 175 177 ​ 174 1,505 ​ 1,526 ​ 1,609 Qualtrics ​ 97 ​ 99 68 528 ​ 540 ​ 403 ​ 55 56 ​ 37 681 ​ 696 ​ 508 Services ​ 1,432 ​ 1,448 ​ 1,530 ​ 1,340 ​ 1,370 ​ 1,447 ​ 385 ​ 391 ​ 470 ​ 3,157 ​ 3,208 ​ 3,447 Total reportable segments ​ 12,006 ​ 12,136 11,941 10,935 ​ 11,272 ​ 11,081 ​ 4,082 4,166 ​ 4,207 27,023 ​ 27,574 ​ 27,229 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ EMEA ​ Americas ​ APJ ​ Total Segment Revenue ​ ​ ​ ​ 2019 ​ 2018 ​ ​ ​ 2019 ​ 2018 ​ ​ ​ 2019 ​ 2018 ​ ​ ​ 2019 ​ 2018 ​ ​ Actual ​ Constant ​ Actual ​ Actual ​ Constant ​ Actual ​ Actual ​ Constant ​ Actual ​ Actual ​ Constant ​ Actual Applications, Technology & Support 10,083 10,015 9,416 8,056 7,699 7,226 3,525 3,419 3,231 21,664 21,132 19,873 Concur 260 246 152 1,176 1,125 1,061 174 168 125 1,609 1,539 1,338 Qualtrics 1 68 65 NA 403 383 NA 37 36 NA 508 483 NA Services 1,530 1,473 1,471 1,447 1,441 1,227 470 444 467 3,447 3,359 3,165 Total reportable segments 11,941 11,798 11,038 11,081 10,648 9,515 4,207 4,067 3,823 27,229 26,513 24,376 ​ 1 ​ For a breakdown of revenue by region for the SAP Group, see Note (A.1).

Reconciliation of Segment Measu

Reconciliation of Segment Measures to the Consolidated Income Statements	12 Months Ended
	Dec. 31, 2020
Reconciliation of Segment Measures to the Consolidated Income Statements
Reconciliation of Segment Measures to the Consolidated Income Statements	(C.2) Reconciliation of Segment Measures to the Consolidated Income Statements ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ 2019 ​ 2018 ​ ​ Actual ​ Constant ​ Actual ​ Constant ​ Actual ​ Currency Currency 1 Currency Currency 1 Currency Applications, Technology & Support ​ 21,680 ​ 22,144 ​ 21,664 ​ 21,132 ​ 19,873 Services ​ 3,157 ​ 3,208 ​ 3,447 ​ 3,359 ​ 3,165 Qualtrics ​ 681 ​ 696 ​ 508 ​ 483 ​ NA Concur ​ 1,505 ​ 1,526 ​ 1,609 ​ 1,539 ​ 1,338 Total segment revenue for reportable segments ​ 27,023 ​ 27,574 ​ 27,229 ​ 26,513 ​ 24,376 Other revenue ​ 320 ​ 323 ​ 405 ​ 393 ​ 366 Adjustment for currency impact ​ 0 ​ -554 ​ 0 ​ 728 ​ 0 Adjustment of revenue under fair value accounting ​ -5 ​ -5 ​ -81 ​ -81 ​ -33  Total revenue ​ 27,338 ​ 27,338 ​ 27,553 ​ 27,553 ​ 24,708 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Applications, Technology & Support ​ 9,423 ​ 9,633 ​ 9,454 ​ 9,201 ​ 8,583 Services ​ 499 ​ 494 ​ 362 ​ 340 ​ 249 Qualtrics ​ 19 ​ 20 ​ 8 ​ 9 ​ NA Concur ​ 564 ​ 569 ​ 620 ​ 590 ​ 482 Total segment profit for reportable segments ​ 10,506 10,716 10,444 10,141 9,314 Other revenue ​ 320 323 405 393 366 Other expenses ​ -2,538 -2,536 -2,642 -2,580 -2,517 Adjustment for currency impact ​ 0 -216 0 255 0 Adjustment for ​ ​ ​ ​ ​ ​ Revenue under fair value accounting ​ -5 -5 -81 -81 -33 Acquisition-related charges ​ -577 -577 -689 -689 -577 Share-based payment expenses ​ -1,084 -1,084 -1,835 -1,835 -831  ​ 3 3 -1,130 -1,130 -19  Operating profit ​ 6,623 ​ 6,623 ​ 4,473 ​ 4,473 ​ 5,703  ​ -179 ​ -179 ​ -74 ​ -74 ​ -56  ​ 776 ​ 776 ​ 198 ​ 198 ​ -47  Profit before tax ​ 7,220 ​ 7,220 ​ 4,596 ​ 4,596 ​ 5,600 ​ 1 The 2020 constant currency amounts are only comparable to 2019 actual currency amounts; 2019 constant currency amounts are only comparable to 2018 actual currency amounts.

Other Non-Operating Income_Expe

Other Non-Operating Income/Expense, Net	12 Months Ended
	Dec. 31, 2020
Other Non-Operating Income/Expense, Net
Other Non-Operating Income/Expense, Net	(C.3) Other Non-Operating Income/Expense, Net ​ ​ ​ ​ ​ ​ ​ ​ € millions 2020 2019 2018 Foreign currency exchange gain/loss, net -154 -51 -31 Thereof from financial assets at fair value through profit or loss 601 358 444 Thereof from financial assets at amortized cost -134 194 148 Thereof from financial liabilities at fair value through profit or loss ​ -487 ​ -396 ​ -415 Thereof from financial liabilities at amortized cost -34 -176 -202 Miscellaneous income/expense, net -25 -23 -25  Other non-operating income/expense, net -179 -74 -56 ​

Financial Income, Net

Financial Income, Net	12 Months Ended
	Dec. 31, 2020
Financial Income, Net
Financial Income, Net	(C.4) Financial Income, Net ​ ​ ​ ​ ​ ​ ​ ​ € millions 2020 2019 2018 Finance income 1,473 787 371 Thereof gains from financial assets at fair value through profit or loss 1,360 596 227 Finance costs -697 -589 -418 Thereof interest expense from financial liabilities at amortized cost -179 -207 -106 Thereof interest expense from financial liabilities at fair value through profit or loss -76 -155 -206  Financial income, net 776 198 -47 ​

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2020
Income Taxes
Income Taxes	(C.5) Income Taxes ​ ​ y Judgments and Estimates ​ 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 interpretations of tax laws, such as those involving transfer pricing and intercompany transactions 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. In determining our worldwide income tax provisions, judgment is involved in assessing whether to consider each uncertain tax treatment separately or together with one or more other uncertain tax treatments and whether to reflect the respective effect of uncertainty based on the most likely amount or the expected value. In applying these judgments, we consider the nature and the individual facts and circumstances of each uncertain tax treatment as well as the specifics of the respective jurisdiction, including applicable tax laws and our interpretation thereof. The assessment whether a deferred tax asset is impaired requires 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. Judgment is also required in evaluating whether interest or penalties related to income taxes meet the definition of income taxes, and, if not, whether it is of financial nature. In this judgment, we particularly consider applicable local tax laws and interpretations on IFRS by national standard setters in the area of group financial reporting. ​ Tax Expense by Geographic Location ​ ​ ​ ​ ​ ​ ​ ​ € millions 2020 2019 2018 Current tax expense ​ ​ ​ ​ ​ Germany 895 ​ 625 ​ 733 Foreign 1,001 ​ 1,153 ​ 1,019 Total current tax expense 1,896 ​ 1,778 ​ 1,752 Deferred tax expense/income ​ ​ ​ ​ ​ Germany -38 ​ -3 ​ 57 Foreign 80 ​ -549 ​ -298 Total deferred tax expense/income 42 ​ -552 ​ -241  Total income tax expense 1,938 ​ 1,226 ​ 1,511 ​ Major Components of Tax Expense ​ ​ ​ ​ ​ ​ ​ ​ € millions 2020 2019 2018 Current tax expense/income ​ ​ ​ ​ ​ Tax expense for current year 1,653 ​ 1,818 ​ 1,665 Taxes for prior years 243 ​ -40 ​ 87 Total current tax expense 1,896 ​ 1,778 ​ 1,752 Deferred tax expense/income ​ ​ ​ ​ ​ Origination and reversal of temporary differences 47 ​ -710 ​ -501 Unused tax losses, research and development tax credits, and foreign tax credits -5 ​ 158 ​ 260 Total deferred tax expense/income 42 ​ -552 ​ -241  Total income tax expense 1,938 ​ 1,226 ​ 1,511 ​ ​ Profit Before Tax by Geographic Location ​ ​ ​ ​ ​ ​ ​ ​ € millions 2020 2019 2018 Germany 2,481 2,012 3,106 Foreign 4,739 2,584 2,494  Total 7,220 4,596 5,600 ​ The following table reconciles the expected income tax expense, computed by applying our combined German tax rate of 26.3% (2019: 26.4%; 2018: 26.4%), to the actual income tax expense. Our 2020 combined German tax rate includes a corporate income tax rate of 15.0% (2019: 15.0%; 2018: 15.0%), plus a solidarity surcharge of 5.5% (2019: 5.5%; 2018: 5.5%) thereon, and trade taxes of 10.5% (2019: 10.6%; 2018: 10.6%). Relationship Between Tax Expense and Profit Before Tax ​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated 2020 2019 2018  Profit before tax 7,220 4,596 5,600 Tax expense at applicable tax rate of 26.3% 1,901 1,212 1,478 Tax effect of: ​ ​ ​ Foreign tax rates -166 -171 -131 Non-deductible expenses 254 116 106 Tax-exempt income -282 -131 -54 Withholding taxes 105 138 91 Research and development and foreign tax credits -100 -89 -33 Prior-year taxes 128 80 -17 Reassessment of deferred tax assets, research and development tax credits, and foreign tax credits 41 48 58 Other 57 23 13  Total income tax expense 1,938 1,226 1,511 Effective tax rate (in %) 26.8 26.7 27.0 ​ ​ ​ Components of Recognized Deferred Tax Assets and Liabilities ​ ​ ​ ​ ​ ​ € millions 2020 2019 Deferred tax assets ​ ​ ​ Intangible assets 455 ​ 504 Property, plant, and equipment 19 ​ 19 Other financial assets 11 ​ 11 Trade and other receivables 115 ​ 61 Pension provisions 194 ​ 135 Share-based payments 197 ​ 268 Other provisions and obligations 1,155 ​ 1,330 Contract liabilities 631 ​ 553 Carryforwards of unused tax losses 108 ​ 131 Research and development and foreign tax credits 57 ​ 56 Other 108 ​ 152 Total deferred tax assets 3,050 ​ 3,220 Deferred tax liabilities ​ ​ ​ Intangible assets 854 ​ 1,006 Property, plant, and equipment 529 ​ 544 Other financial assets 239 ​ 221 Trade and other receivables 178 ​ 148 Pension provisions 21 ​ 13 Share-based payments 0 ​ 1 Other provisions and obligations 87 ​ 50 Contract liabilities 4 ​ 6 Other 123 ​ 59 Total deferred tax liabilities 2,035 ​ 2,048 Total deferred tax assets, net 1,015 ​ 1,172 ​ Items Not Resulting in a Deferred Tax Asset ​ ​ ​ ​ ​ ​ ​ ​ € millions 2020 2019 2018 Unused tax losses ​ ​ ​ ​ ​ Not expiring 572 ​ 688 ​ 575 Expiring in the following year 25 ​ 63 ​ 7 Expiring after the following year 481 ​ 373 ​ 476 Total unused tax losses 1,078 ​ 1,124 ​ 1,058 Deductible temporary differences 587 ​ 538 ​ 509 Unused research and development and foreign tax credits ​ ​ ​ ​ ​ Not expiring 26 ​ 28 ​ 54 Expiring after the following year 17 ​ 17 ​ 18 Total unused tax credits 43 ​ 45 ​ 72 ​ Of the unused tax losses, €264 million (2019: €187 million; 2018: €213 million) relate to U.S. state tax loss carryforwards. We have not recognized a deferred tax liability on approximately €18.37 billion (2019: €17.41 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. ​ Income Tax-Related Litigation 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 certain secured capital investments, while the few foreign disputes are in respect of 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 expense of approximately €1,221 million (2019: €2,013 million) in total (including related interest expenses and penalties of €648 million (2019: €982 million)). The contingent liabilities decreased in 2020 mainly due to changes in foreign currency exchange rates for our few foreign disputes and due to a German Federal Fiscal Court decision in a tax dispute involving intercompany financing matters.

Earnings per Share

Earnings per Share	12 Months Ended
	Dec. 31, 2020
Earnings per Share
Earnings per Share	(C.6) Earnings per Share ​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated 2020 2019 2018 Profit attributable to equity holders of SAP SE 5,145 3,321 4,083 Issued ordinary shares 1 1,229 1,229 1,229 Effect of treasury shares 1 -46 -35 -35 Weighted average shares outstanding, basic 1 1,182 1,194 1,194 Dilutive effect of share-based payments 1 0 0 0 Weighted average shares outstanding, diluted 1 1,182 1,194 1,194 Earnings per share, basic, attributable to equity holders of SAP SE (in €) 4.35 2.78 3.42 Earnings per share, diluted, attributable to equity holders of SAP SE (in €) 4.35 2.78 3.42 ​ 1 Number of shares in millions

Business Combinations and Dives

Business Combinations and Divestitures	12 Months Ended
	Dec. 31, 2020
Business Combinations and Divestitures
Business Combinations and Divestitures	Section D — Invested C apital This section highlights our non-current assets including investments that form the basis of our operating activities. Additions to invested capital include separate asset acquisitions or business combinations. Further, we disclose information about purchase obligations and capital contributions. (D.1) Business Combinations and Divestitures ​ y Measuring Non-Controlling Interests and Allocation of Consideration Transferred ​ We decide for each business combination 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. We classify costs related to executing business combinations as general and administration expense. 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 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). ​ We acquire businesses in specific areas of strategic interest to us, particularly to broaden our product and service portfolio. 2020 Acquisitions On November 4, 2020, we concluded the acquisition of 100% of the shares of Emarsys eMarketing Systems AG, Vienna, Austria (“Emarsys”), following satisfaction of applicable regulatory and other approvals. The operating results and assets and liabilities of Emarsys are reflected in our consolidated financial statements from November 4, 2020, onwards. The initial accounting for the Emarsys business combination is incomplete because the acquisition occurred shortly before the end of the fiscal year and thus, we are still obtaining the information necessary to identify and measure items such as tax-related assets and liabilities, as well as intangible assets of Emarsys. Accordingly, the amounts recognized in our financial statements for these items are regarded provisional as at December 31, 2020. In general, the goodwill arising from our acquisitions consists largely of the synergies and the know-how and skills of the acquired businesses’ workforces. Emarsys goodwill is attributed to expected synergies from the acquisition, particularly in the following areas: – – – At the end of 2020, Emarsys was a non-reportable segment and the goodwill arising from the business combination was - on a preliminary basis - allocated to this segment. For more information, see Note (D.2) For more information about our segments and about the changes in our segment structure, see Note (C.1) 2020 Divestitures On May 5, 2020, SAP and Sinch AB, Stockholm, Sweden ( “Sinch”), announced that they had entered into a definitive agreement for Sinch to acquire the SAP Digital Interconnect group. The business sold (which was a non-reportable segment to SAP) consists of several SAP subsidiaries as well as assets transferred from certain SAP entities. The initial cash purchase price was €225 million (on a cash-free, debt-free basis). The disposal gain of €194 million (IFRS) and €128 million (non-IFRS) is included in “Other operating income/expense, net”. The transaction closed on November 1, 2020, following satisfaction of applicable regulatory and other approvals. Due to immateriality, we have not separately presented the business as a discontinued operation. 2019 Acquisitions On January 23, 2019, we concluded the acquisition of Qualtrics International Inc. (“Qualtrics”), following satisfaction of applicable regulatory and other approvals. Qualtrics is a leading provider of experience management solutions. By combining Qualtrics products and SAP products, we aim to deliver an end-to-end experience and operational management system to our customers. We acquired 100% of the Qualtrics shares for approx. US$35 per share, representing consideration transferred in cash of approximately US$7.1 billion. In addition to the cash payments, SAP also incurred liabilities and post-closing expenses relating to assumed share-based payment awards amounting to approximately US$0.9 billion. The operating results and assets and liabilities of Qualtrics are reflected in our consolidated financial statements from January 23, 2019, onward. Qualtrics Acquisition: Consideration Transferred ​ ​ ​ ​ € millions ​ Cash paid 6,212 Liabilities incurred 237 Total consideration transferred 6,449 ​ The liabilities incurred related to the earned portion of unvested share-based payment awards. These liabilities were incurred by replacing, upon acquisition, equity-settled share-based payment awards held by employees of Qualtrics with cash-settled share-based payment awards, which are subject to forfeiture. The respective liabilities represent the portion of the replacement awards that relates to pre-acquisition services provided by the acquiree’s employees and were measured at the fair value determined under IFRS 2 (also see Note (B.3) Measurement period adjustments recorded in both 2020 and 2019 were not material. The following table summarizes the values of identifiable assets acquired and liabilities assumed in connection with the acquisition of Qualtrics, as at the acquisition date. Qualtrics Acquisition: Recognized Assets and Liabilities ​ ​ ​ ​ € millions ​ Cash and cash equivalents 138 Other financial assets 1 Trade and other receivables 37 Other non-financial assets 20 Property, plant, and equipment 75 Intangible assets 1,803 Thereof acquired technology 575 Thereof customer relationship and other intangibles 1,226 Thereof software and database licenses 2 Total identifiable assets 2,074 Trade and other payables 97 Financial liabilities ​ 53 Current and deferred tax liabilities 317 Provisions and other non-financial liabilities 41 Contract liabilities 129 Total identifiable liabilities 637 Total identifiable net assets 1,437 Goodwill 5,012 Total consideration transferred 6,449 ​ In general, the goodwill arising from our acquisitions consists largely of the synergies and the know-how and skills of the acquired businesses’ workforces. Qualtrics goodwill was attributed to expected synergies from the acquisition, particularly in the following areas: – - - The allocation of the goodwill resulting from the Qualtrics acquisition to our operating segments was depending on how our operating segments actually benefit from the synergies of the Qualtrics business combination. For more information, see Note (D.2) Impact of the Business Combination on Our Financial Statements The amounts of revenue and profit or loss of the Qualtrics business acquired in 2019 since the acquisition date were included in our 2019 consolidated income statements as follows: Qualtrics Acquisition: Impact on SAP’s Financials ​ ​ ​ ​ ​ ​ € millions ​ 2019 ​ Contribution of ​ as Reported Qualtrics  27,553 429  Profit after tax 3,370 -526 ​ Had Qualtrics been consolidated as at January 1, 2019, our 2019 revenue and profit after tax would not have been materially different. 2018 Acquisitions On April 5, 2018, following satisfaction of applicable regulatory and other approvals, we acquired 100% of the shares of Callidus Software Inc. (“Callidus”) (NDSQ: CALD), a leading provider of customer relationship management (CRM) solutions. SAP paid US$36 per share, representing consideration transferred in cash of approximately US$2.4 billion. The acquisition aimed to accelerate and strengthen SAP’s position and solution offerings in the sales performance management (SPM) and configure-price-quote (CPQ) spaces. Callidus Acquisition: Consideration Transferred ​ ​ ​ ​ € millions ​ Cash paid 1,957 Liabilities incurred 47 Total consideration transferred 2,004 ​ The liabilities incurred related to the earned portion of unvested share-based payment awards. These liabilities were incurred by replacing, upon acquisition, equity-settled share-based payment awards held by employees of Callidus with cash-settled share-based payment awards, which are subject to forfeiture. The respective liabilities represented the portion of the replacement awards that relates to pre-acquisition services provided by the acquiree’s employees and were measured at the fair value determined under IFRS 2. Measurement period adjustments recorded in both 2018 and 2019 were not material. The following table summarizes the values of identifiable assets acquired and liabilities assumed in connection with the acquisition of Callidus, as at the acquisition date: Callidus Acquisition: Recognized Assets and Liabilities ​ ​ ​ ​ € millions ​ Cash and cash equivalents 63 Other financial assets 64 Trade and other receivables 32 Other non-financial assets 11 Property, plant, and equipment 26 Intangible assets 515 Thereof acquired technology 121 Thereof customer relationship and other intangibles 390 Thereof software and database licenses 4 Total identifiable assets 711 Trade and other payables 59 Current and deferred tax liabilities 71 Provisions and other non-financial liabilities 15 Contract liabilities/deferred income 55 Total identifiable liabilities 200 Total identifiable net assets 511 Goodwill 1,493 Total consideration transferred 2,004 ​ The goodwill arising from our acquisitions consists largely of synergies and the know-how and skills of the acquired businesses’ workforces. For the Callidus acquisition, synergies particularly relate to the following areas: – Cross-selling opportunities of Callidus products to existing SAP customers across all regions, using SAP’s sales organization – Integrating Callidus products into SAP Customer Experience portfolio to strengthen SAP’s customer experience suite of solutions – Improved profitability in Callidus sales and operations After the acquisition, we had allocated the Callidus goodwill and intangibles to the newly established Customer Experience segment. For more information about our segments and about the changes in our segment structure after the allocation, see Note (C.1) Impact of the Business Combination on Our Financial Statements The amounts of revenue and profit or loss of the Callidus business acquired in 2018 since the acquisition date are included in the 2018 consolidated income statements as follows: Callidus Acquisition: Impact on SAP’s Financials ​ ​ ​ ​ ​ ​ € millions 2018 Contribution of ​ ​ as Reported ​ Callidus  24,708 180  Profit after tax 4,088 -60 ​ Had Callidus been consolidated as at January 1, 2018, our estimated 2018 pro forma revenue would have been €24,766 million, and pro forma profit after tax would have been €4,071 million. These amounts were calculated after applying SAP’s accounting policies and after adjusting the results for Callidus to reflect significant effects from, for example: ​ – Additional depreciation and amortization that would have been charged assuming the fair value adjustment to property, plant, and equipment, and to intangible assets had been applied from January 1, 2018 – The impact of fair value adjustments on contract liabilities/deferred income on a cumulative basis – The borrowing costs on the funding levels and debt/equity position of SAP after the business combination – Employee benefits, such as share-based compensation – Transaction expenses incurred as part of the acquisition – These pro forma numbers have been prepared for comparative purposes only. The pro forma revenue and profit numbers are not necessarily indicative either of the results of operations that would have actually occurred had the acquisition been in effect at the beginning of the respective period, or of future results.

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2020
Goodwill
Goodwill	(D.2) Goodwill ​ y Goodwill and Intangible Asset Impairment Testing ​ 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. In general, the test is performed at the same time (at the beginning of the fourth quarter) for all operating segments. 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 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. Changes in our segment structure result in the reallocation of goodwill with the reallocated goodwill being calculated based on relative values (if a direct allocation is not possible). ​ ​ Goodwill ​ ​ ​ ​ € millions ​ Historical cost ​ 1/1/2019 23,838 Foreign currency exchange differences 417 Additions from business combinations 5,014 Retirements/disposals -9 12/31/2019 29,260 Foreign currency exchange differences -2,010 Additions from business combinations ​ 417 Retirements/disposals -9 12/31/2020 ​ 27,658 Accumulated amortization ​ 1/1/2019 102 Foreign currency exchange differences -1 12/31/2019 101 Foreign currency exchange differences -3 12/31/2020 98 ​ ​ ​ Carrying amount ​ 12/31/2019 29,159 12/31/2020 27,560 ​ For more information about our segments and the changes in 2020, see Note (C.1) . Throughout 2020 (particularly in light of the COVID-19 pandemic and its development), we have - through a qualitative and quantitative analysis - been continuously monitoring the existence of triggering events. Based on the analysis updated in the fourth quarter, which served as the basis for our regular goodwill impairment test, we assume the economic impact of the current COVID-19 situation will continue through at least the first half of 2021, but that vaccine programs rolled out globally will lead to a gradually improving demand environment. For more information, see Note (IN.2) For impairment testing purposes, the carrying amount of goodwill is allocated to the operating segments expected to benefit from goodwill as follows: Goodwill by Operating Segment ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions Applications, ​ Services ​ Concur Qualtrics ​ Other 1 Total ​ ​ Technology & ​ ​ ​ (formerly ​ ​ ​ ​ ​ ​ ​ ​ Support (formerly ​ ​ ​ Intelligent Spend ​ ​ ​ ​ ​ ​ ​ ​ Applications, ​ ​ ​ Group) ​ ​ ​ ​ ​ ​ ​ ​ Technology & ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Services) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 12/31/2019 18,509 0 ​ 7,762 2,879 ​ 9 29,159 12/31/2020 20,844 355 ​ 3,307 2,637 ​ 417 27,560 ​ 1 Note (D.1) ​ Due to the changes in our segments in 2020, a portion (€4,173 million) of the Intelligen Goodwill Impairment Test 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 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 year, increased by expected efficiency gains. Values assigned reflect past experience, except for efficiency gains. Discount rates ​ Our estimated cash flow projections are discounted to present value using discount rates (after-tax rates). 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 otherwise stated ​ Applications, Technology & ​ Services ​ Concur 1 Qualtrics ​ ​ Support (formerly Applications, ​ ​ ​ ​ ​ (formerly Intelligent Spend ​ ​ ​ ​ Technology & Services) ​ ​ ​ ​ ​ Group) ​ ​ ​ 2020 2019 2020 ​ 2019 ​ 2020 2019 2020 2019 Budgeted revenue growth (average of the budgeted period) 5.4 3.0 3.4 ​ NA ​ 16.7 13.3 ​ 20.6 ​ 22.6 After-tax discount rate ​ 8.8 ​ 9.1 ​ 7.2 ​ NA ​ 9.3 ​ 10.4 ​ 9.7 ​ 11.1 Terminal growth rate 3.0 3.0 3.0 ​ NA ​ 3.0 3.0 ​ 3.0 ​ 3.0 Detailed planning period (in years) ​ 5 ​ 5 ​ 5 ​ NA ​ 9 ​ 9 ​ 13 ​ 13 ​ 1 On October 1, 2020, we performed a goodwill impairment test for the segments mentioned above. Applications, Technology & Support Segment and Services Segment For more information about our 2020 segment changes, see Note (C.1) The recoverable amount of these segments was 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. The cash flow projections were 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 We believe that no reasonably possible change in any of the above key assumptions would cause the carrying amount of our Applications, Technology & Support segment to exceed the recoverable amount. For our Services segment, the recoverable amount exceeded the carrying amount by €1,416 million. The following table shows the amounts by which the key assumptions would need to change individually (that is, without changing the other key assumptions) for the recoverable amount to be equal to the carrying amount. For budgeted revenue growth sensitivity, the cost structure was not adjusted, hence leading to a modified terminal operating margin: Sensitivity to Change in Assumptions ​ ​ ​ ​ ​ ​ ​ ​ Services ​ 2020 Budgeted revenue growth (change in pp) -0.6 Target operating margin at the end of the budgeted period (change in pp) -2 ​ Concur Segment (former Intelligent Spend Group Segment) For more information about our 2020 segment changes, see Note (C.1) When performing the impairment test, the recoverable amount was 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. The cash flow projections were 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 (a target operating margin of 31.1% (2019: 30.6% – relating to the former Intelligent Spend Group segment) was used in the valuation). The recoverable amount exceeded the carrying amount by €11,514 million (the 2019 number is not comparable as it had been calculated for the former Intelligent Spend Group segment). The following table shows the amounts by which the key assumptions could – at the time of the impairment test – have changed individually (that is, without changing the other key assumptions) for the recoverable amount to be at least equal to the carrying amount . For budgeted revenue growth sensitivity, the cost structure was not adjusted, hence leading to a modified terminal operating margin: Sensitivity to Change in Assumptions ​ ​ ​ ​ ​ ​ Concur 1 ​ 2020 Budgeted revenue growth (change in pp) -4.1 Target operating margin at the end of the budgeted period (change in pp) -26 ​ 1 Qualtrics Segment The recoverable amount was 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. The cash flow projections were 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 (a target operating margin of 22.4% (2019: 21.5%) was used in the valuation). Given the fact that the Qualtrics segment is expected to show disproportionate growth in the coming years and has not yet reached a steady state, we have used a longer and more detailed planning period than one would apply in a more mature segment. As at October 1, 2020, the calculation of the recoverable amount resulted in an amount that exceeded the carrying amount multiple times. Subsequently, Qualtrics International Inc. completed its initial public offering ("IPO") on January 28, 2021, with an implied market capitalization of more than $20 billion based on shares outstanding of approximately 511 million and the closing share price on the first day of trading. The following table shows the amounts by which the key assumptions would need to change individually (that is, without changing the other key assumptions) for the recoverable amount to be equal to the carrying amount. For budgeted revenue growth sensitivity, the cost structure was not adjusted, hence leading to a modified terminal operating margin: Sensitivity to Change in Assumptions ​ ​ ​ ​ ​ ​ ​ ​ Qualtrics ​ 2020 2019 Budgeted revenue growth (change in pp) -2.3 -1.6 ​

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2020
Intangible Assets
Intangible Assets	(D.3) Intangible Assets ​ y Recognition of Intangibles ​ Whereas in general, expenses for internally generated intangibles are expensed as incurred, development expenses incurred on standard-related customer development projects (for which the IAS 38 criteria are met cumulatively) are capitalized on a limited scale with those amounts being amortized over the estimated useful life of up to 12 years. Determining whether internally generated intangible assets from development qualify for recognition requires significant judgment, particularly in the following areas: - - - - - 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. y Measurement of Intangibles All our purchased intangible assets other than goodwill have finite useful lives. They are initially measured at acquisition cost and subsequently amortized based on the expected consumption of economic benefits over their estimated useful lives ranging from two Acquired in-process research and development project assets are typically amortized over five Judgment is required in determining the following: - - Both the amortization period and the amortization method have an impact on the amortization expense that is recorded in each period. y Classification of Intangibles 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 relationships and acquired trademark licenses. Amortization expenses of intangible assets are classified as cost of cloud, cost of services, research and development, sales and marketing, and general and administration, depending on the use of the respective intangible assets. ​ ​ Intangible Assets ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Software and ​ Acquired ​ Customer ​ Total ​ ​ Database Licenses ​ Technology/IPRD ​ Relationship and ​ ​ ​ ​ ​ Other Intangibles ​ Historical cost ​ ​ ​ ​ ​ ​ ​ 1/1/2019 996 ​ 2,178 ​ 5,212 ​ 8,386 Foreign currency exchange differences 4 ​ 48 ​ 100 ​ 152 Additions from business combinations 2 ​ 574 ​ 1,226 ​ 1,802 Other additions 84 ​ 0 ​ 68 ​ 152 Retirements/disposals -182 ​ -48 ​ -166 ​ -396 Transfers ​ 25 ​ 0 ​ -25 ​ 0 12/31/2019 929 ​ 2,752 ​ 6,415 ​ 10,096 Foreign currency exchange differences -14 ​ -224 ​ -467 ​ -705 Additions from business combinations 1 ​ 59 ​ 184 ​ 244 Other additions 10 ​ 0 ​ 60 ​ 70 Retirements/disposals -148 ​ -22 ​ -142 ​ -312 Transfers ​ 15 ​ 0 ​ -12 ​ 3 12/31/2020 793 ​ 2,565 ​ 6,038 ​ 9,396 ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated amortization ​ ​ ​ ​ ​ ​ ​ 1/1/2019 679 ​ 1,775 ​ 2,705 ​ 5,159 Foreign currency exchange differences 5 ​ 33 ​ 39 ​ 77 Additions amortization 94 ​ 271 ​ 395 ​ 760 Retirements/disposals -180 ​ -48 ​ -163 ​ -391 12/31/2019 598 ​ 2,031 ​ 2,976 ​ 5,605 Foreign currency exchange differences -13 ​ -180 ​ -219 ​ -412 Additions amortization 85 ​ 214 ​ 420 ​ 719 Retirements/disposals -147 ​ -22 ​ -131 ​ -300 12/31/2020 523 ​ 2,043 ​ 3,046 ​ 5,612 ​ ​ ​ ​ ​ ​ ​ ​ ​ Carrying amount ​ ​ ​ ​ ​ ​ ​ 12/31/2019 331 ​ 721 ​ 3,439 ​ 4,491 12/31/2020 270 ​ 522 ​ 2,992 ​ 3,784 ​ Significant Intangible Assets ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated ​ ​ ​ Remaining ​ ​ Carrying Amount ​ Useful Life ​ ​ 2020 ​ 2019 ​ (in years) SuccessFactors – Customer relationships 132 184 ​ ​ 5 Ariba – Customer relationships 203 273 5 to 7 Concur – Customer relationships 786 955 10 to 14 Callidus – Customer relationships 262 336 8 to 12 Qualtrics - Acquired technologies 360 495 ​ ​ 5 Qualtrics - Customer relationships ​ 991 ​ 1,152 ​ 12 to 17 Emarsys – Customer relationships ​ 174 ​ NA ​ 7 to 14 Total significant intangible assets 2,908 3,395 ​ ​ ​

Property, Plant, and Equipment

Property, Plant, and Equipment	12 Months Ended
	Dec. 31, 2020
Property, Plant, and Equipment
Property, Plant, and Equipment	(D.4) Property, Plant, and Equipment ​ ​ y Depreciation of Property, Plant and Equipment ​ Property, plant, and equipment are typically depreciated using the straight-line method. Judgment is required in estimating the useful life of the assets. In this assessment we consider, among others, our history with similar assets and current and future changes in technology. ​ Useful Lives of Property, Plant, and Equipment ​ ​ ​ ​ Buildings Predominantly 25 to 50 years Leased assets and leasehold improvements ​ Based on the term of the lease contract Information technology equipment ​ 2 to 6 years Office furniture ​ 4 to 20 years Automobiles ​ 2 to 5 years ​ Property, Plant, and Equipment ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions Land and Buildings Land and ​ Other Property, Other Property, ​ Advance Total ​ ​ ​ ​ Buildings Leased ​ Plant, and ​ Plant, and ​ Payments and ​ ​ ​ ​ ​ ​ ​ ​ Equipment ​ Equipment ​ Construction ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Leased ​ in Progress ​ ​ 12/31/2019 ​ 1,537 ​ 1,929 ​ 1,956 ​ 38 ​ 36 ​ 5,496 12/31/2020 ​ 1,457 ​ 1,816 ​ 1,628 ​ 41 ​ 99 ​ 5,041 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Additions ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2019 85 360 ​ 586 19 ​ 17 1,067 2020 66 404 ​ 424 25 ​ 87 1,006 ​ The additions (other than from business combinations) relate primarily to the replacement and purchase of information technology equipment and the construction and leasing of buildings and data centers. For more information about leases, see Note (D.5)

Leases

Leases	12 Months Ended
	Dec. 31, 2020
Leases
Leases	(D.5) Leases ​ y Accounting Policies, Judgments, and Estimates ​ Under IFRS 16, a contract is or contains a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. As a lessee, SAP recognizes a right-of-use asset representing its right to use the underlying asset and a lease liability representing its obligation to make lease payments. The right-of-use assets are depreciated on a straight-line basis and interest expense is recognized on the lease liabilities. The vast majority of our leases consist of facility and data center leases. Payments for short-term and low-value leases are expensed over the lease term. Extension options are included in the lease term if their exercise is reasonably certain. ​ Leases in the Balance Sheet ​ ​ ​ ​ ​ ​ € millions 12/31/2020 12/31/2019 Right-of-use assets ​ ​ ​ ​ Right-of-use assets – land and buildings ​ 1,816 1,929 Right-of-use assets – other property, plant, and equipment ​ 41 38 Total right-of-use assets ​ 1,857 1,967 / ​ 43,402 44,999 Right-of-use assets as % of / ​ 4 4 ​ ​ ​ ​ ​ Lease liabilities ​ ​ ​ ​ Current lease liabilities ​ 380 389 / ​ 2,348 3,273 Current lease liabilities as % of / ​ 16 12 ​ ​ ​ ​ ​ Non-current lease liabilities ​ 1,740 1,814 / ​ 13,605 12,923 Non-current lease liabilities as % of / ​ 13 14 ​ SAP is committed to future minimum lease payments in the amount of €161 million for facility leases that had not yet commenced as at December 31, 2020. For data centers, we have future commitments to spend €217 million on services and IFRS 16-related assets. Because this agreement does not specify the required split, the entire amount has been included in the purchase obligations reported in Note (D.8) Leases in the Income Statement ​ ​ ​ ​ ​ ​ € millions 2020 2019 Lease expenses within operating profit ​ ​ ​ ​ Depreciation of right-of-use assets ​ 396 396 ​ For more information about right-of-use asset additions, see Note (D.4) Note (F.1) Note (E.3)

Equity Investments

Equity Investments	12 Months Ended
	Dec. 31, 2020
Equity Investments
Equity Investments	(D.6) Equity Investments ​ y Accounting Policies, Judgments, and Estimates ​ As we do not designate financial assets as “at fair value through profit or loss,” we generally classify financial assets into the following categories: at amortized cost (AC), at fair value through other comprehensive income (FVOCI), and at fair value through profit or loss (FVTPL), depending on the contractual cash flows of and our business model for holding the respective asset. For equity securities, as the cash flow characteristics are typically other than solely principal and interest, we take an investment-by-investment decision whether to classify as FVTPL or FVOCI. Judgment is required particularly in estimating the fair values of equity securities that are not listed publicly. Gains/losses on equity securities at FVTPL include gains/losses from fair value fluctuations, from disposals as well as dividends, while gains/losses on equity securities at FVOCI only include dividends, all of which are shown in Financial Income, net. Regular way purchases and sales are recorded as at the trade date. ​ Equity Investments ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ 2019 ​ Current Non-Current Total Current Non-Current Total Equity securities 0 3,113 3,113 0 1,996 1,996 Investments in associates 0 14 14 0 16 16 Equity investments 0 3,127 3,127 0 2,012 2,012 / Other financial assets ​ 1,635 ​ 3,512 ​ 5,147 ​ 297 ​ 2,336 ​ 2,633 Equity investments as % of / ​ 0 ​ 89 ​ 61 ​ 0 ​ 86 ​ 76 ​ For a list of the names of other equity investments, see Note (G.9) . Financial Commitments in Venture Capital Funds ​ ​ ​ ​ ​ ​ € millions 2020 2019 Investments in venture capital funds 237 206 ​ SAP invests and holds interests in unrelated parties that manage investments in venture capital. On December 31, 2020, total commitments to make such investments amounted to €607 million (2019: €517 million), of which €370 million had been drawn (2019: €312 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 contractually committed future capital contributions. Maturities ​ ​ ​ ​ € millions 12/31/2020 ​ ​ Investments in Venture ​ ​ Capital Funds Due 2021 237 Total 237 ​

Non-Current Assets by Region

Non-Current Assets by Region	12 Months Ended
	Dec. 31, 2020
Non-Current Assets by Region
Non-Current Assets by Region	(D.7) Non-Current Assets by Region The table below shows non-current assets excluding financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts. Non-Current Assets by Region ​ ​ ​ ​ ​ ​ € millions 2020 2019 Germany 4,350 4,486 Rest of EMEA 5,821 5,386 EMEA 10,171 9,872 United States 26,829 29,741 Rest of Americas 379 411 Americas 27,208 30,151 APJ 1,216 1,276 SAP Group 38,595 41,299 ​ For a breakdown of our employee headcount by region, see Note (B.1) Note (A.1)

Purchase Obligations

Purchase Obligations	12 Months Ended
	Dec. 31, 2020
Purchase Obligations
Purchase Obligations	(D.8) Purchase Obligations ​ ​ ​ ​ ​ ​ € millions 2020 2019 Contractual obligations for acquisition of property, plant, and equipment and intangible assets 106 342 Other purchase obligations 3,685 2,251 Purchase obligations 3,791 2,592 ​ The contractual obligations for acquisition of property, plant, and equipment and intangible assets relate primarily 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. The increase is mainly due to new purchase obligations related to cloud services. Historically, the majority of such purchase obligations have been realized. Maturities ​ ​ ​ ​ € millions 12/31/2020 ​ ​ Purchase Obligations Due 2021 975 Due 2022 to 2025 2,371 Due thereafter 445 Total 3,791 ​

Capital Structure Management

Capital Structure Management	12 Months Ended
	Dec. 31, 2020
Capital Structure Management
Capital Structure Management	Section E — Capital Structure, Financing, and Liquidity This section describes how SAP manages its capital structure. Our capital management is based on a high equity ratio, modest financial leverage, a well-balanced maturity profile, and deep debt capacity. (E.1) 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 on reasonable terms 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 and “A” by Standard & Poor’s, both with stable outlook. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 12/31/2020 ​ 12/31/2019 ​ ​ ​ ​ € millions ​ % of ​ € millions ​ % of ​ ∆ in % ​ ​ ​ ​ Total Equity and ​ ​ ​ Total Equity and ​ ​ ​ ​ Liabilities ​ Liabilities ​ / 29,928 51 30,822 51 -3 / 12,842 22 14,462 24 -11 / 15,702 27 14,929 25 5 / 28,544 49 29,390 49 -3 Thereof financial debt ​ 13,283 ​ 23 ​ 13,668 ​ 23 ​ -3 Thereof lease liabilities ​ 2,120 ​ 4 ​ 2,203 ​ 4 ​ -4 / Total equity and liabilities 58,472 100 60,212 100 -3 ​ In 2020, we drew €2,000 million of Eurobonds. At maturity, we repaid €1.150 million in Eurobonds and US$290 million in private placements, as well as €750 million in acquisition loan and €170 million in commercial paper (CP). Thus, the ratio of total nominal volume of financial debt to total equity and liabilities remained stable.

Total Equity

Total Equity	12 Months Ended
	Dec. 31, 2020
Total Equity
Total Equity	(E.2) 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 ​ ​ ​ ​ ​ ​ ​ ​ Issued Treasury Millions ​ Capital ​ Shares 1/1/2018 1,228.5 -35.1 Reissuance of treasury shares under share-based payments ​ 0 ​ 0.2 12/31/2018 1,228.5 -34.9 12/31/2019 ​ 1,228.5 ​ -34.9 Purchase of treasury shares 0 ​ -14.1 12/31/2020 1,228.5 ​ -48.9 ​ For information about the share buyback in 2020, see “ Item 16E Purchase of Equity Securities by the Issuer and Affiliated Purchasers ” Authorized Shares ​ The Articles of Incorporation authorize the Executive Board to increase the issued capital as follows: - - 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, 2020, €100 million, representing 100 million shares, was still available for issuance (2019: €100 million). Other Components of Equity ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Exchange ​ Cash Flow ​ Total ​ ​ Differences ​ Hedges/Cost of ​ ​ ​ ​ Hedging ​ 1/1/2018 330 18 347 Other comprehensive income for items that will be reclassified to profit or loss, net of tax 910 -23 887 12/31/2018 1,239 -5 ​ 1,234 Other comprehensive income for items that will be reclassified to profit or loss, net of tax 537 -1 536 12/31/2019 1,776 -6 ​ 1,770 Other comprehensive income for items that will be reclassified to profit or loss, net of tax -2,791 ​ 10 ​ -2,781 12/31/2020 -1,015 ​ 4 ​ -1,011 ​ Treasury Shares By resolution of SAP SE’s Annual General Meeting of Shareholders held on May 17, 2018, the authorization granted by the Annual General Meeting of Shareholders on June 4, 2013, 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 May 16, 2023, 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. Although treasury shares are legally considered outstanding, there are no dividend or voting rights associated with them. 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. For information about the share buyback in 2020, see “ Item 16E Purchase of Equity Securities by the Issuer and Affiliated Purchasers ” Distribution Policy and Dividends Our general intention is to remain in a position to return liquidity to our shareholders by distributing annual dividends totaling 40% or more of our profit after tax and by potentially repurchasing treasury shares in future. In 2020, we distributed €1,864 million (€1.58 per share) in dividends for 2019 compared to €1,790 million (€1.50 per share) paid in 2019 for 2018 and €1,671 million (€1.40 per share) paid in 2018 for 2017. Aside from the distributed dividend, in 2020, we also returned €1,492 million to our shareholders by repurchasing treasury shares. 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)

Liquidity

Liquidity	12 Months Ended
	Dec. 31, 2020
Liquidity
Liquidity	(E.3) Liquidity ​ y Accounting for Non-Derivative Financial Instruments ​ Classification and Measurement of Non-Derivative Financial Debt Investments ​ Our non-derivative financial debt investments comprise cash at banks and cash equivalents (highly liquid investments with original maturities of three months or less, such as time deposits and money-market funds), loans and other financial receivables, and acquired debt securities. As we do not designate financial assets as “at fair value through profit or loss,” we generally classify financial assets as: at amortized cost (AC), at fair value through other comprehensive income (FVOCI), or at fair value through profit or loss (FVTPL), depending on the contractual cash flows of, and our business model for, holding the respective asset. Financial assets having cash flow characteristics other than solely principal and interest such as money market and similar funds are generally classified as FVTPL. Generally, all other financial assets with cash flows consisting solely of principal and interest are classified as AC because we follow a conservative investment approach, safeguarding our liquidity by ensuring the safety of principal investment amounts. Gains/losses on non-derivative financial debt investments at FVTPL are reported in Financial income, net and show interest income/expenses separately from other gains/losses which include gains/losses from fair value fluctuations and disposals. Gains/losses on non-derivative financial debt investments at AC are reported in Financial income, net and show interest income/expenses separately from other gains/losses which include gains/losses disposals and changes in expected and incurred credit losses. Gains/losses from foreign currency exchange rate fluctuations are included in Other non-operating income/expense, net. Regular way purchases and sales are recorded as at the trade date. Impairment of Non-Derivative Financial Debt Investments For these financial assets, we apply considerable judgment by employing the general impairment approach as follows: - - Non-Derivative Financial Liabilities Non-derivative financial liabilities include bank loans, issued bonds, private placements, and other financial liabilities. Included in other financial liabilities are customer funding liabilities which 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. As we do not designate financial liabilities as FVTPL, we generally classify non-derivative financial liabilities as AC. Expenses and gains or losses on financial liabilities at AC mainly consist of interest expense which is shown in Financial income, net. Gains/losses from foreign currency exchange rate fluctuations are included in Other non-operating income/expense, net. Group Liquidity, Financial Debt, and Net Debt Group liquidity consists of cash at banks, money market and other funds, time deposits, and debt securities (both with remaining maturities of less than one year). Financial debt is defined as the nominal volume of bank loans, CP, private placements, and bonds. Net debt is group liquidity less financial debt. ​ ​ Group Liquidity and Net Debt ​ ​ ​ ​ ​ ​ ​ ​ € millions 2020 2019 ∆ / 5,311 5,314 -4 Current time deposits and debt securities 1,470 67 1,402 Group liquidity 6,781 5,382 1,399 Current financial debt -1,482 -2,529 1,046 Non-current financial debt -11,801 -11,139 -662 Financial debt -13,283 -13,668 384 Net debt (–) -6,503 -8,286 1,783 ​ While we continuously monitor the ratios presented in the capital structure table, we actively manage our liquidity and structure of our financial indebtedness based on the ratios group liquidity and net debt. Cash and Cash Equivalents ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ 2019 ​ Current Non-Current Total Current Non-Current Total Cash at banks 2,732 0 2,732 2,877 0 2,877 Time deposits 927 0 927 1,093 0 1,093 Money market and other funds 1,655 0 1,655 1,347 0 1,347 Expected credit loss allowance -3 0 -3 -3 0 -3 / Cash and cash equivalents 5,311 0 5,311 5,314 0 5,314 ​ Non-Derivative Financial Debt Investments ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ 2019 ​ Current Non-Current Total Current Non-Current Total Time deposits ​ 1,448 ​ 0 ​ 1,448 ​ 44 ​ 0 ​ 44 Debt securities ​ 24 ​ 0 ​ 24 ​ 27 ​ 0 ​ 27 Financial instruments related to employee benefit plans ​ 0 ​ 162 ​ 162 ​ 0 ​ 183 ​ 183 Loans and other financial receivables 83 107 190 100 117 217 Expected credit loss allowance -3 0 -3 -3 0 -3 Non-derivative financial debt investments ​ 1,552 ​ 269 ​ 1,822 ​ 167 ​ 300 ​ 467 / 1,635 3,512 5,147 297 2,336 2,633 Non-derivative financial debt investments as % of / 95 8 35 56 13 18 ​ Time deposits with original maturity of three months or less are presented as cash and cash equivalents, and those with original maturities of greater than three months (investments considered in group liquidity) are presented as other financial assets. Debt securities consist of acquired CP and acquired bonds of mainly financial and non-financial corporations and municipalities. For more information about financial risk and the nature of risk, see Note (F.1). ​ Financial Debt ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ 2019 ​ ​ Nominal Volume ​ Carrying Amount ​ Nominal Volume ​ Carrying Amount ​ Current Non-Current Current Non-Current Total Current Non-Current Current Non-Current Total Bonds 500 9,844 500 9,868 10,369 1,150 8,367 1,150 8,283 9,433 Private placement transactions 0 707 0 742 742 258 772 259 808 1,067 Commercial Papers ​ 930 ​ 0 ​ 931 ​ 0 ​ 931 ​ 1,100 ​ 0 ​ 1,100 ​ 0 ​ 1,100 Bank loans 52 1,250 52 1,250 1,302 21 2,000 22 1,995 2,017 Financial debt 1,482 11,801 1,484 11,860 13,344 2,529 11,139 2,531 11,086 13,617 / ​ ​ ​ ​ ​ 2,348 ​ 13,605 ​ 15,953 ​ ​ ​ ​ ​ 3,273 ​ 12,923 ​ 16,196 Financial debt as % of / ​ ​ 63 87 84 ​ ​ 77 86 84 ​ 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 0.87% in 2020, 1.09% in 2019, and 1.33% in 2018. For more information about the risk associated with our financial liabilities, see Note (F.1) Note (F.2). Bonds ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2020 ​ 2019 ​ Maturity Issue Price Coupon Rate Effective Interest Nominal Volume Carrying Carrying ​ ​ ​ ​ ​ ​ ​ ​ Rate ​ (in respective ​ Amount ​ Amount ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ currency ​ (in € millions) ​ (in € millions) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ in millions) ​ ​ ​ ​ Eurobond 8 – 2014 2023 99.478 % 1.125% (fix) 1.24 % € 1,000 998 997 Eurobond 9 – 2014 2027 99.284 % 1.750% (fix) 1.87 % € 1,000 1,006 985 Eurobond 11 – 2015 2020 100.000 % 0.000% (var.) 0.07 % € 650 0 650 Eurobond 12 – 2015 2025 99.264 % 1.000% (fix) 1.13 % € 600 597 596 Eurobond 14 – 2018 ​ 2021 ​ 100.519 % 0.000% (var.) ​ -0.15 % € 500 ​ 500 ​ 501 Eurobond 15 – 2018 ​ 2026 ​ 99.576 % 1.000% (fix) ​ 1.06 % € 500 ​ 498 ​ 498 Eurobond 16 – 2018 ​ 2030 ​ 98.687 % 1.375% (fix) ​ 1.50 % € 500 ​ 510 ​ 491 Eurobond 17 – 2018 ​ 2020 ​ 100.024 % 0.000% (var.) ​ -0.01 % € 500 ​ 0 ​ 500 Eurobond 18 – 2018 ​ 2022 ​ 99.654 % 0.250% (fix) ​ 0.36 % € 900 ​ 899 ​ 898 Eurobond 19 – 2018 ​ 2024 ​ 99.227 % 0.750% (fix) ​ 0.89 % € 850 ​ 845 ​ 844 Eurobond 20 – 2018 ​ 2028 ​ 98.871 % 1.250% (fix) ​ 1.38 % € 1,000 ​ 1,009 ​ 982 Eurobond 21 – 2018 ​ 2031 ​ 98.382 % 1.625% (fix) ​ 1.78 % € 1,250 ​ 1,279 ​ 1,224 Eurobond 22 – 2020 ​ 2023 ​ 99.794 % 0.000% (fix) ​ 0.07 % € 600 ​ 599 ​ 0 Eurobond 23 – 2020 ​ 2026 ​ 99.200 % 0.125% (fix) ​ 0.26 % € 600 ​ 596 ​ 0 Eurobond 24 – 2020 ​ 2029 ​ 98.787 % 0.375% (fix) ​ 0.51 % € 800 ​ 789 ​ 0 Eurobonds ​ 10,125 9,166 USD bond - 2018 ​ 2025 ​ 100.000 % 0.721% (var.) ​ 0.83 % US$ 300 ​ 243 ​ 267 Bonds ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 10,369 ​ 9,433 ​ All of our Eurobonds are listed for trading on the Luxembourg Stock Exchange. ​ Private Placements ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2020 ​ 2019 ​ Maturity Coupon Rate Effective Interest Nominal Volume Carrying Amount Carrying Amount ​ ​ ​ ​ ​ ​ Rate ​ (in respective ​ (in € millions) ​ (in € millions) ​ ​ ​ ​ ​ ​ ​ ​ currency in ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ millions) ​ ​ ​ ​ U.S. private placements ​ Tranche 6 – 2012 2020 2.82% (fix) 2.86 % US$ 290 0 259 Tranche 7 – 2012 2022 3.18% (fix) 3.22 % US$ 444.5 373 406 Tranche 8 – 2012 2024 3.33% (fix) 3.37 % US$ 323 281 305 Tranche 9 – 2012 2027 3.53% (fix) 3.57 % US$ 100 88 97 Private placements ​ 742 1,067 ​ The U.S. private placement notes were issued by one of our subsidiaries that has the U.S. dollar as its functional currency. Commercial Paper The net proceeds from our commercial paper program (Commercial Paper, or CP) are being used for general corporate purposes, including dividends and share repurchases. As at December 31, 2020, we had €930 million of CP outstanding with maturities generally less than six months and the carrying amount amounted to €931 million (December 31, 2019: €1,100.5 million). The weighted average interest rate of our CP was -0.40% as at December 31, 2020 (December 31, 2019: -0.38)%. Reconciliation of Liabilities Arising from Financing Activities The changes in our financial debts are reconciled to the cash flows from borrowings included in the cash flow from financing activities. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions 1/1/2020 ​ Cash Flows ​ Business Foreign ​ Fair Value ​ Other ​ 12/31/2020 ​ ​ ​ Combinations Currency Changes ​ ​ Current financial debt 2,529 -2,282 2 ​ -17 0 1,251 1,482 Non-current financial debt 11,139 2,000 1 -88 0 -1,251 11,801 Financial debt (nominal volume) 13,668 -282 2 -105 0 0 13,283 Basis adjustment 13 0 0 -4 117 0 126 Transaction costs -64 -16 0 0 0 14 -66 Financial debt (carrying amount) 13,616 -298 2 -109 117 14 13,344 Accrued interest 67 0 0 0 0 -6 61 Interest rate swaps ​ 7 ​ 0 ​ 0 ​ 2 ​ -123 ​ 0 ​ -114 Lease 1 ​ 2,204 ​ -378 ​ 15 ​ -125 ​ 0 ​ 404 ​ 2,120 Total liabilities from financing activities ​ 15,895 ​ -675 ​ 17 ​ -233 ​ -5 ​ 413 ​ 15,411 ​ 1 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions 1/1/2019 Cash Flows Business Foreign Fair Value Other 12/31/2019 ​ ​ ​ ​ ​ ​ Combinations ​ Currency ​ Changes ​ ​ ​ ​ Current financial debt 759 -188 0 -6 0 1,963 2,529 Non-current financial debt 10,572 2,500 0 30 0 -1,963 11,139 Financial debt (nominal volume) 11,331 2,312 0 25 0 0 13,668 Basis adjustment 42 0 0 1 -30 0 13 Transaction costs -70 0 0 0 0 5 -64 Financial debt (carrying amount) 11,303 2,312 0 25 -30 5 13,616 Accrued interest 47 0 0 1 0 19 67 Interest rate swaps -7 0 0 0 14 0 7 Lease 1 ​ 2,168 ​ -403 ​ 52 ​ 38 ​ 0 ​ 348 ​ 2,204 Total liabilities from financing activities 13,512 1,910 52 64 -16 373 15,895 ​ 1 ​

Financial Risk Factors and Risk

Financial Risk Factors and Risk Management	12 Months Ended
	Dec. 31, 2020
Financial Risk Factors and Risk Management
Financial Risk Factors and Risk Management	Secti on F — Management of Financial Risk Factors This section discusses financial risk factors and risk management regarding foreign currency exchange rate risk, interest rate risk, equity price risk, credit risk, and liquidity risk. Further, it contains information about financial instruments. (F.1) Financial Risk Factors and Risk Management y Accounting for Derivative Financial 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 IFRS 9, which involves judgment. 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 IFRS 9. 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. Fair value fluctuations in the spot component of such derivatives at FVTPL are included in Other non-operating income/expense, net while the forward element is shown in Financial income, net. ​ Derivatives Designated as Hedging Instruments a) Cash Flow Hedge In general, we apply cash flow hedge accounting to the foreign currency risk of highly probable forecasted transactions. 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. Accordingly, the effective portion of these components determined on a present value basis is recorded in other comprehensive income. The forward element and time element as well as foreign currency basis spreads excluded from the hedging relationship are recorded as cost of hedging in a separate position in other comprehensive income. As the amounts are not material, they are presented together with the effective portion of the cash flow hedges in our consolidated statements of comprehensive income and consolidated statements of changes in equity. All other components including counterparty credit risk adjustments of the derivative and the ineffective portion are immediately recognized in Financial Income, net in profit or loss. Amounts accumulated in other comprehensive income are reclassified to profit or loss to Other non-operating income/expense, net and Financial income, net in the same period when the hedged item affects profit or loss. ​ b) Fair Value Hedge We apply fair value hedge accounting for certain of our fixed-rate financial liabilities and show the fair value fluctuations in Financial income, net. ​ c) Valuation and Testing of Effectiveness At inception of a designated hedging relationship, we document our risk management strategy and the economic relationship between hedged item and hedging instrument. The existence of an economic relationship is demonstrated as well as the effectiveness of the hedging relationship tested prospectively by applying the critical terms match for our foreign currency hedges, since currencies, maturities, and the amounts are closely aligned for the forecasted transactions and for the spot element of the forward exchange rate contract or intrinsic value of the currency options, respectively. For interest rate swaps, effectiveness is tested prospectively 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 main sources of ineffectiveness are: - - ​ ​ ​ Amendments to IFRS 9, IAS 39, and IFRS 7 – Interest Rate Benchmark Reform The IASB issued amendments to IFRS 9, IAS 39, and IFRS 7 on September 26, 2019, completing Phase 1 of the Interest Rate Benchmark Reform project. SAP holds interest rate receiver swaps which are designated in fair value hedging relationships that are directly impacted by the IBOR Reform. The interest rate swaps have floating legs which are indexed to either EONIA or USD Fed Funds Rate which will be amended to Euro Short-Term Rate and Secured Overnight Financing Rate, respectively. We are monitoring the latest developments to manage the transition to the new interest rate benchmarks. We do not expect material impacts from the change of interest rate benchmarks. As at December 31, 2020, SAP’s exposure to EONIA designated in hedging relationships was €3.75 billion nominal amount, representing both the nominal amount of the hedging interest rate swap and the principal amount of the hedged Eurobonds maturing between 2027 and 2031. The exposure to USD Fed Funds Rate designated in hedging relationships was US$322.25 million nominal amount (€262.6 million), representing both the nominal amount of the hedging interest rate swaps and the principal amount of the hedged U.S. private placements maturing between 2022 and 2024. ​ We are exposed to various financial risks, such as market risks (that is, foreign currency exchange rate risk, interest rate risk, and equity price risk), credit risk, and liquidity risk. We manage market risks, credit risk, and liquidity risk on a Group-wide basis through our global treasury department, global risk management, and global credit management. Risk management policies are established to identify risks, to set appropriate risk limits, and to monitor risks. Risk management policies and hedging strategies are laid out in our internal guidelines (for example, treasury guideline and other internal guidelines), and are subject to continuous internal review and analysis to reflect changes in market conditions and our business. We only purchase derivative financial instruments 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 Foreign Currency Exchange Rate Risk Factors 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, SAP occasionally generates 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 below. 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. 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. 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 hedge ratio of 1:1 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, ineffectiveness was either not material or non-existent 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. The amounts as at December 31, 2020, relating to items designated as hedged items were as follows: ​ Designated Hedged Items in Foreign Currency Exchange Rate Hedges ​ ​ ​ ​ € millions Forecasted License Payments ​ ​ 2020 Change in value used for calculating hedge ineffectiveness ​ ​ 5 Cash flow hedge ​ 5 Cost of hedging ​ -1 Balances remaining in cash flow hedge reserve for which hedge accounting is no longer applied ​ 0 ​ The amounts as at December 31, 2020, designated as hedging instruments were as follows: Designated Hedging Instruments in Foreign Currency Exchange Rate Hedges ​ ​ ​ ​ € millions Forecasted License Payments ​ ​ 2020 Nominal amount 436 Carrying amount ​ Other financial assets 7 Other financial liabilities -1 Change in value recognized in OCI 5 Hedge ineffectiveness recognized in finance income, net 0 Cost of hedging recognized in OCI 1 Amount reclassified from cash flow hedge in OCI to other non-operating income, net 6 Amount reclassified from cost of hedging in OCI to finance income, net -4 ​ On December 31, 2020, we held the following instruments to hedge exposures to changes in foreign currency: Details on Hedging Instruments in Foreign Currency Exchange Rate Hedges ​ ​ ​ ​ ​ ​ ​ ​ Maturity ​ ​ 2020 ​ 1 - 6 months 7 - 12 months Forward exchange contracts ​ Net exposure in € millions 290 146 Average EUR:GBP forward rate 0.90 0.91 Average EUR:JPY forward rate 122.33 125.06 Average EUR:CHF forward rate 1.07 1.07 Average EUR:AUD forward rate 1.69 0 ​ Foreign Currency Exchange Rate Exposure Our risk exposure is based on the following assumptions: – 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 do not have a significant impact on either profit or 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: – The spot component of derivatives held within a designated cash flow hedge relationship affecting other comprehensive income – Foreign currency embedded derivatives affecting other non-operating expense, net Thus, our foreign currency exposure (and our average/high/low exposure) as at December 31, 2020, was as follows: Foreign Currency Exposure ​ ​ ​ ​ ​ ​ € billions 2020 2019 Year-end exposure toward all our major currencies 0.9 1.0 Average exposure 0.9 0.7 Highest exposure 1.0 1.0 Lowest exposure 0.9 0.6 ​ Foreign Currency Exchange Rate Sensitivity We calculate our sensitivity on an upward/downward shift of +/–10% of the foreign currency exchange rate between the euro and all major currencies (2019: +/-10% of the foreign currency exchange rate between the euro and all other major currencies; 2018: +/–10% of the foreign currency exchange rate between the euro and all other major currencies). If, on December 31, 2020, 2019, and 2018, the foreign currency exchange rates had been higher/lower as described above, this would have had the following effects on other non-operating expense, net and other comprehensive income: Foreign Currency Sensitivity ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Effects on Other Non-Operating Expense, Net ​ Effects on Other Comprehensive Income ​ 2020 2019 2018 2020 2019 2018 Derivatives held within a designated cash flow hedge relationship All major currencies –10% (2019: all major currencies –10% ;2018: all major currencies –10%) 43 53 62 All major currencies +10% (2019: all major currencies +10% ;2018: all major currencies +10%) -43 -53 -62 Embedded derivatives All currencies –10% ​ 40 53 11 All currencies +10% ​ -49 -53 -11 FX option held in connection with the acquisition of Qualtrics USD –10% ​ 0 0 -29 USD +10% ​ 0 0 559 ​ Interest Rate Risk Interest Rate Risk Factors We are exposed to interest rate risk as a result of our investing and financing activities mainly in euros and U.S. dollars, since a large part of our investments are based on variable rates and/or short maturities (2020: 67%; 2019: 80%) and most of our financing transactions are based on fixed rates and long maturities (2020: 85%; 2019: 69%). 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. The desired fixed-floating mix of our net debt is set by the Treasury Committee. Derivatives Designated as Hedging Instruments (Fair Value Hedges) 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 on a 1:1 ratio. Including interest rate swaps, 48% (2019: 35%) of our total interest-bearing financial liabilities outstanding as at December 31, 2020, had a fixed interest rate. The amounts as at December 31, 2020, relating to items designated as hedged items were as follows: Designated Hedged Items in Interest Rate Hedges ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ ​ Fixed-Rate ​ Fixed-Rate ​ Borrowing in EUR Borrowing in USD Notional amount 4,550 263 Carrying amount 4,503 262 Accumulated fair value adjustments in Other financial liabilities -90 -36 Change in fair value used for measuring ineffectiveness -90 -16 Accumulated amount of fair value hedge adjustments for hedged items ceased to be adjusted for hedging gains/losses 0 -20 ​ The amounts as at December 31, 2020, designated as hedging instruments were as follows: Designated Hedging Instruments in Interest Rate Hedges ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ ​ Interest Rate ​ Interest Rate ​ ​ Swaps for ​ Swaps for ​ EUR Borrowing USD Borrowing Notional amount 4,550 263 Carrying amount ​ ​ ​ Other financial assets 99 15 Other financial liabilities 0 0 Change in fair value used for measuring ineffectiveness 99 15 ​ As at December 31, 2020, we held the following instruments to hedge exposures to changes in interest rates: Details on Hedging Instruments in Interest Rate Hedges ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2020 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Maturity ​ 2022 2024 2027 2028 2029 ​ 2030 2031 EUR interest rate swaps ​ ​ ​ ​ ​ ​ ​ Nominal amounts ​ ​ ​ 1,000 1,000 800 ​ 500 ​ 1,250 ​ Average variable interest rate ​ ​ ​ 1.476 % 0.900 % 0.240 % 0.875 % 1.038 % USD interest rate swaps ​ ​ ​ ​ Nominal amounts 181 81 ​ ​ ​ ​ ​ ​ ​ ​ Average variable interest rate 1.031 % 0.910 % ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 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 Our interest rate exposure (and our average/high/low exposure) as at December 31 was as follows: Interest Rate Risk Exposure ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € billions ​ 2020 ​ 2019 ​ Year-End Average High Low Year-End Average High Low Fair value interest rate risk ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ From investments 0.02 0.02 0.02 0.02 0.03 0.05 0.07 0.03 Cash flow interest rate risk From investments (including cash) 4.58 5.14 5.77 4.58 4.32 4.32 5.04 3.89 From financing 1.99 3.18 3.93 1.99 3.92 4.25 4.43 3.92 From interest rate swaps 4.81 4.78 5.10 4.30 4.29 3.05 5.06 1.28 ​ Interest Rate Sensitivity 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 fair value through profit or loss 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, we include those effects of market interest rates on interest payments 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 +50/+10 basis points (bps) for the U.S. dollar/euro area (2019: +50/+10bps for the U.S. dollar/euro area; 2018: +100/+30bps for the U.S. dollar/euro area), and a yield curve downward shift of –50/-20bps for the U.S. dollar/euro area (2019: –50/–20bps for the U.S. dollar/euro area; 2018: –25/-10bps for the U.S. dollar/euro area). If, on December 31, 2020, 2019, and 2018, interest rates had been higher/lower than 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, ​ 2020 2019 2018 Derivatives held within a designated fair value hedge relationship ​ ​ ​ ​ ​ ​ Interest rates +50bps for U.S. dollar area/+10bps for euro area (2019: +50/+10bps for U.S. dollar/euro area; 2018: +100/+30bps for U.S. dollar/euro area) -41 -41 -20 Interest rates –50bps for U.S. dollar/–20bps for euro area (2019: –50 /–20bps for U.S. dollar/euro area; 2018: –25 /–10bps for U.S. dollar/euro area) 79 76 5 Variable-rate financing ​ ​ Interest rates +50bps for U.S. dollar area/+10bps for euro area (2019: +50/+10bps for U.S. dollar/euro area; 2018 : + -6 -8 -24 Interest rates –50bps for U.S. dollar/–20bps for euro area (2019: –50/–20bps for U.S. dollar/euro area; 2018: –25/–10bps for U.S. dollar/euro area) 6 8 4 ​ Equity Price Risk Equity Price Risk Factors We are exposed to equity price risk with regard to our investments in equity securities and our share-based payments plans. 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. We also monitor the exposure with regard to our share-based payment plans. To reduce resulting profit or loss volatility, we hedge certain cash flow exposures associated with these plans by purchasing derivative instruments, but we do not establish a designated hedge relationship. Equity Price Exposure On December 31, 2020, our exposure from our investments in equity securities was €3,113 million (2019: €1,996 million; 2018: €1,248 million). For information about the exposure from our share-based payments plans, see Note (B.3) Equity Price Sensitivity In our sensitivity analysis for our share-based payments plans, we include the hedging instruments and the underlying share-based payments even though the latter are scoped out of IFRS 7, as we believe that taking only the derivative instrument into account would not properly reflect our equity price risk exposure. Our sensitivity towards a fluctuation in equity prices is as follows: Equity Price Sensitivity ​ ​ ​ ​ ​ ​ ​ ​ € millions 2020 2019 2018 Investments in equity securities ​ ​ Increase in equity prices and respective unobservable inputs of 10% - increase of financial income, net by ​ 259 156 65 Decrease in equity prices and respective unobservable inputs of 10% - decrease of financial income, net by ​ -259 -156 -65 Share-based payments ​ ​ ​ Increase in equity prices of 20% ​ ​ ​ ​ ​ ​ - Increase of share-based payment expenses by ​ -272 -298 -279 - Increase of offsetting gains from hedging instruments by ​ 24 ​ 48 ​ 57 Decrease in equity prices of 20% ​ ​ ​ ​ ​ ​ - Decrease of share-based payment expenses by ​ 271 ​ 307 ​ 262 - Decrease of offsetting gains from hedging instruments by ​ -23 -46 -44 ​ Credit Risk Credit Risk Factors 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. Credit Risk Management Cash at Banks, Time Deposits, and Debt Securities 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 invest in issuers with a lower rating in exceptional cases. Such investments were not material in 2020 and 2019. The weighted average rating of our financial assets is in the range A to A-. 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 that 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 and react in a timely manner to changes should these manifest. For cash at banks, time deposits, and debt securities such as acquired bonds or commercial paper, we apply the general impairment approach. As it is our policy to only invest in high-quality assets of issuers with a minimum rating of at least investment grade so as to minimize the risk of credit losses, we use the low credit risk exception. Thus, these assets are always allocated to stage 1 of the three-stage credit loss model and we record a loss allowance for an amount equal to 12-month expected credit losses. This loss allowance is calculated based on our exposure as at the respective reporting date, the loss given default for this exposure, and the credit default swap spread as a measure for the probability of default. To ensure that during their lifetime our investments always fulfill the requirement of being investment-grade, we monitor changes in credit risk by tracking published external credit ratings. Among other things, we consider cash at banks, time deposits, and debt securities to be in default when the counterparty is unlikely to pay its obligations in full, when there is information about a counterparty’s financial difficulties, or in case of a drastic increase in the credit default swap spread of a counterparty for a prolonged time period while the overall market environment remains rather stable. Such financial assets are written off either partially or in full if the likelihood of recovery is considered remote, which might be evidenced, for example, by the bankruptcy of a counterparty of such financial assets. Trade Receivables The default risk of our trade receivables is managed separately, mainly based on assessing the creditworthiness of customers through external ratings and on our past experience with the customers concerned. Based on this assessment, individual credit limits are established for each customer and deviations from such credit limits need to be approved by management. We apply the simplified impairment approach using a provision matrix for all trade receivables and contract assets to take into account any lifetime expected credit losses already at initial recognition. For the purpose of the provision matrix, customers are clustered into different risk classes, mainly based on market information such as the country risk assessment of their country of origin. Loss rates used to reflect lifetime expected credit losses are determined using a roll-rate method based on the probability of a receivable progressing through different stages of being overdue and on our actual credit loss experience over the past years. These loss rates are enhanced by forward-looking information to reflect differences between economic conditions during the period over which the historical data has been collected, current conditions, and the expected changes in the economic conditions over the expected life of the receivables. Forward-looking information is based on changes in country risk ratings, or fluctuations in credit default swaps of countries of the customers we do business with. We continuously monitor outstanding receivables locally to assess whether there is objective evidence that our trade receivables and contract assets are credit-impaired. Evidence that trade receivables and contract assets are credit-impaired include, among the trade receivables being past due, information about significant financial difficulty of the customer or non-adherence to a payment plan. We consider receivables to be in default when the counterparty is unlikely to pay its obligations in full, However, a delay of payments (for example, more than 90 days past due) in the normal course of business alone does not necessarily indicate a customer default. We write off account balances either partially or in full if we judge that the likelihood of recovery is remote, which might be evidenced, for example, when bankruptcy proceedings for a customer are finalized or when all enforcement efforts have been exhausted. 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 (A.2) Credit Risk Exposure Cash, Time Deposits, and Debt Securities As at December 31, 2020, our exposure to credit risk from cash, time deposits, and debt securities was as follows: Credit Risk Exposure from Cash, Time Deposits, and Debt Securities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated ​ 2020 ​ Equivalent to External Weighted Average Loss Gross Carrying Amount Not Gross Carrying Amount ECL Allowance ​ ​ Rating ​ Rate ​ Credit-Impaired ​ Credit-Impaired ​ ​ Risk class 1 - low risk AAA to BBB- -0.1 % 4,846 0 -3 Risk class 2 - high risk BB to D 0.0 % 29 0 0 Risk class 3 - unrated NA -11.3 % 23 0 -3 Total ​ -0.1 % 4,898 0 -6 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated ​ 2019 ​ Equivalent to External Weighted Average Loss Gross Carrying Amount Not Gross Carrying Amount ECL Allowance ​ ​ Rating ​ Rate ​ Credit-Impaired ​ Credit-Impaired ​ ​ Risk class 1 - low risk AAA to BBB– -0.1 % 3,838 0 -3 Risk class 2 - high risk BB to D 0.0 % 23 0 0 Risk class 3 - unrated NA -5.0 % 52 0 -3 Total -0.2 % 3,913 0 -6 ​ As at December 31, 2020, the major part of our other loans and other financial receivables was concentrated in Germany. There were no loans, or other financial receivables past due but not impaired and we had no indications of impairments of such assets that were not past due and not impaired as at that date. Trade Receivables and Contract Assets As at December 31, 2020, our exposure to credit risk from trade receivables was as follows: Credit Risk Exposure from Trade Receivables and Contract Assets ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated 2020 ​ Weighted Average Loss Rate Gross Carrying Amount Not Gross Carrying Amount Credit- ECL Allowance ​ ​ ​ ​ Credit-Impaired

Fair Value Disclosures on Finan

Fair Value Disclosures on Financial Instruments	12 Months Ended
	Dec. 31, 2020
Fair Value Disclosures on Financial Instruments
Fair Value Disclosures on Financial Instruments	(F.2) Fair Value Disclosures on Financial Instruments ​ y Level Transfers 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. ​ Fair Value of Financial Instruments We use various types of financial instruments in the ordinary course of business, which are classified as either amortized cost (AC) or fair value through profit or loss (FVTPL). 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 ​ 12/31/2020 ​ ​ ​ ​ Carrying Amount ​ Measurement Categories ​ Fair Value ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ At Amortized At Fair Value Level 1 Level 2 Level 3 Total ​ ​ ​ ​ ​ Cost ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Assets ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash and cash equivalents ​ 5,311 ​ ​ ​ ​ Cash at banks 1 ​ AC ​ 2,732 ​ 2,732 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Time deposits 1 ​ AC ​ 924 ​ 924 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Money market and similar funds ​ FVTPL ​ 1,655 ​ ​ ​ 1,655 ​ 1,655 ​ ​ ​ ​ ​ 1,655 Trade and other receivables 6,730 ​ ​ ​ ​ ​ ​ Trade receivables 1 AC 6,232 6,232 ​ ​ ​ ​ ​ Other receivables 2 — 498 ​ ​ ​ ​ ​ ​ Other financial assets 5,147 ​ ​ ​ ​ ​ ​ Debt securities AC 24 24 ​ ​ ​ 24 24 Equity securities FVTPL 3,113 ​ ​ 3,113 ​ 72 536 2,505 3,113 Investments in associates 2 — 14 ​ ​ ​ ​ ​ ​ ​ ​ Time deposits AC 1,445 1,445 ​ ​ ​ ​ 1,445 ​ 1,445 Financial instruments related to employee benefit plans 2) — 162 ​ ​ ​ ​ ​ ​ ​ ​ Loans and other financial receivables AC 190 190 ​ ​ ​ ​ 190 ​ 190 Derivative assets ​ ​ ​ ​ ​ ​ ​ ​ ​ Designated as hedging instrument ​ ​ ​ ​ ​ ​ ​ ​ ​ FX forward contracts — 7 ​ ​ 7 ​ ​ 7 ​ 7 Interest rate swaps — 114 ​ ​ 114 ​ ​ 114 ​ 114 Not designated as hedging instrument ​ ​ ​ ​ ​ ​ ​ ​ ​ FX forward contracts FVTPL 38 ​ ​ 38 ​ ​ 38 ​ 38 Call options for share-based payments FVTPL 36 ​ ​ 36 ​ ​ 36 ​ ​ 36 Call option on equity shares FVTPL 4 ​ ​ 4 ​ ​ ​ 4 4 Liabilities ​ ​ ​ ​ ​ ​ ​ Trade and other payables -1,312 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Trade payables 1 AC -1,014 -1,014 ​ ​ ​ ​ ​ ​ ​ ​ ​ Other payables 2 — -298 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Financial liabilities -15,953 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Non-derivative financial liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Loans AC -1,301 -1,301 ​ ​ ​ ​ ​ -1,301 ​ ​ -1,301 Bonds AC -11,300 -11,300 ​ ​ ​ -10,966 ​ -931 ​ ​ -11,897 Private placements AC -742 -742 ​ ​ ​ ​ ​ -771 ​ ​ -771 Other non-derivative financial liabilities 3) AC -2,547 -2,547 ​ ​ ​ ​ ​ -427 ​ ​ -427 Derivatives ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Designated as hedging instrument ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ FX forward contracts — -1 ​ ​ -1 ​ ​ ​ -1 ​ ​ -1 Interest rate swaps — 0 ​ ​ 0 ​ ​ ​ 0 ​ ​ 0 Not designated as hedging instrument ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ FX forward contracts FVTPL -61 ​ ​ -61 ​ ​ ​ -61 ​ ​ -61 Total financial instruments, net -77 -5,357 ​ 4,904 ​ -9,214 ​ -1,128 ​ 2,509 -7,833 ​ Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Category ​ 12/31/2019 ​ ​ ​ ​ Carrying Amount ​ Measurement Categories ​ Fair Value ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ At Amortized At Fair Value Level 1 Level 2 Level 3 Total ​ ​ ​ ​ ​ ​ Cost ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Assets ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash and cash equivalents ​ 5,314 ​ Cash at banks 1 ​ AC ​ 2,877 ​ 2,877 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Time deposits 1 ​ AC ​ 1,090 ​ 1,090 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Money market and similar funds ​ FVTPL ​ 1,347 ​ ​ ​ 1,347 ​ 1,347 ​ ​ ​ ​ ​ 1,347 Trade and other receivables 8,037 Trade receivables 1 AC 7,582 7,582 Other receivables 2 — 454 Other financial assets 2,633 Debt securities AC 27 27 ​ 27 27 Equity securities FVTPL 1,996 1,996 25 89 1,882 1,996 Investments in associates 2 — 16 Time deposits AC ​ 41 ​ 41 ​ ​ ​ ​ ​ 41 ​ ​ ​ 41 Financial instruments related to employee benefit plans 2 — ​ 183 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Loans and other financial receivables AC 217 217 217 217 Derivative assets Designated as hedging instrument FX forward contracts — 3 3 3 3 Interest rate swaps — 9 9 9 ​ 9 Not designated as hedging instrument ​ FX forward contracts FVTPL 33 33 33 33 Call options for share-based payments FVTPL 95 95 95 95 Call option on equity shares FVTPL 15 15 15 15 Liabilities Trade and other payables -1,589 Trade payables 1 AC -1,283 -1,283 Other payables 2 — -306 Financial liabilities -16,196 Non-derivative financial liabilities ​ Loans AC -2,016 -2,016 -2,016 -2,016 Bonds AC -10,533 -10,533 -10,003 -1,100 -11,103 Private placements AC -1,067 -1,067 -1,078 -1,078 Other non-derivative financial liabilities 3 AC -2,498 — 2,498 -296 -296 Derivatives Designated as hedging instrument FX forward contracts — -11 -11 -11 -11 Interest rate swaps — -16 -16 -16 -16 Not designated as hedging instrument FX forward contracts FVTPL -55 -55 -55 -55 Total financial instruments, net -1,801 -5,564 3,416 -8,604 -4,086 1,896 -10,794 ​ 1 2 3 ​ ​ Fair Values of Financial Instruments by Instrument Classification ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Category ​ 12/31/2020 ​ ​ Carrying Amount At Amortized Cost At Fair Value Financial assets ​ ​ ​ ​ ​ ​ ​ ​ At fair value through profit or loss FVTPL 4,846 4,846 At amortized cost AC 11,547 11,547 ​ Financial liabilities At fair value through profit or loss FVTPL -61 -61 At amortized cost AC -16,904 -16,904 ​ Fair Values of Financial Instruments by Instrument Classification ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Category ​ 12/31/2019 ​ ​ Carrying Amount At Amortized Cost At Fair Value Financial assets ​ ​ ​ ​ ​ ​ ​ ​ At fair value through profit or loss FVTPL 3,486 3,486 At amortized cost AC 11,834 11,834 Financial liabilities At fair value through profit or loss FVTPL -55 -55 At amortized cost AC -17,398 -17,398 ​ Determination of Fair Values 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 Other financial assets ​ ​ ​ ​ ​ ​ ​ ​ Money-market and similar funds ​ Level 1 ​ Quoted prices in an active market ​ NA ​ NA Debt securities ​ Level 1 ​ Quoted prices in an active market ​ NA ​ NA Listed equity securities ​ 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 Unlisted equity securities ​ Level 3 ​ Market approach. Comparable company valuation using revenue multiples derived from companies comparable to the investee. ​ Peer companies used (revenue multiples range from 1.3 to 21.4 ) Revenues of investees Discounts for lack of marketability ( 10% to 30% ) ​ 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. 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 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 at 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 equity securities from Level 2 to Level 1, which occurred because disposal restrictions lapsed and deducting a discount for such restriction was no longer necessary, were €91 million in 2020 (2019 : €5 million), while transfers from Level 1 to Level 2 did not occur at all. Level 3 Fair Value Disclosures The following table shows the reconciliation of fair values from the opening to the closing balances for our unlisted equity securities and call options on equity shares classified as Level 3 fair values: Reconciliation of Level 3 Fair Values ​ ​ ​ ​ ​ ​ € millions 2020 2019 1/1 1,896 1,202 Transfers Into Level 3 0 0 Out of Level 3 -201 -39 Purchases 728 487 Sales -233 -183 Gains/losses ​ Included in financial income, net in profit or loss 501 411 Included in exchange differences in other comprehensive income -183 18 12/31 2,508 1,896 Change in unrealized gains/losses in profit or loss for equity investments held at the end of the reporting period 376 318 ​ 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 securities held as FVTPL as at the reporting date.

Prepaid Expenses and Other Tax

Prepaid Expenses and Other Tax Assets	12 Months Ended
	Dec. 31, 2020
Prepaid Expenses and Other Tax Assets
Prepaid Expenses and Other Tax Assets	Section G — Other Disclosures This section provides additional disclosures on miscellaneous topics, including information pertaining to the Executive Board, Supervisory Board, related party transactions, and other corporate governance topics. (G.1) Prepaid Expenses and Other Tax Assets ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ 2019 ​ Current Non-Current Total Current Non-Current Total Prepaid expenses 495 187 682 427 179 606 Other tax assets 209 52 261 225 87 312 Total 704 239 943 652 266 918 / ​ 1,321 ​ 1,926 ​ 3,247 ​ 1,188 ​ 1,701 ​ 2,889 Prepaid expenses and other tax assets as % of / ​ 53 ​ 12 ​ 29 ​ 55 ​ 16 ​ 32 ​ Prepaid expenses primarily consist of prepayments for operating leases, support services, and software royalties. Other tax assets primarily consist of VAT.

Other Tax Liabilities

Other Tax Liabilities	12 Months Ended
	Dec. 31, 2020
Other Tax Liabilities
Other Tax Liabilities	(G.2) Other Tax Liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ 2019 ​ Current Non-Current Total Current Non-Current Total Other tax liabilities 632 0 632 650 0 650 / ​ 4,643 ​ 770 ​ 5,413 ​ 4,839 ​ 957 ​ 5,796 Other tax liabilities as % of / 14 0 12 13 0 11 ​ Other tax liabilities primarily consist of VAT, payroll tax, and sales tax.

Other Litigation, Claims, and L

Other Litigation, Claims, and Legal Contingencies	12 Months Ended
	Dec. 31, 2020
Other Litigation, Claims, and Legal Contingencies
Other Litigation, Claims, and Legal Contingencies	(G.3) Other Litigation, Claims, and Legal Contingencies This Note discloses information about intellectual property-related litigation and claims, tax-related litigation other than income tax-related litigation (see Note (C.5) ​ ​ y Uncertainty in Context of Legal Matters The policies outlined in Note (A.4) 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 resolve 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 typically not practicable to reliably estimate the financial effect that these lawsuits and claims would have if SAP were to incur expenditure for these cases. Further, the expected timing of any resulting outflows of economic benefits from these lawsuits and claims is typically uncertain and not estimable, as it depends generally on the duration of the legal proceedings and settlement negotiations required to resolve them. ​ 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. We will continue to vigorously defend against all claims and lawsuits against us.The provisions recorded for these claims and lawsuits as at December 31, 2020, are neither individually nor in the aggregate material to SAP. Among the claims and lawsuits disclosed in this Note 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. 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, 2020 and 2019. 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. We currently believe that resolving the intellectual property-related claims and lawsuits pending as at December 31, 2020, will neither individually nor in the aggregate have a material adverse effect on our business, financial position, profit, or cash flows. Individual cases of intellectual property-related litigation and claims include the following: In June 2018, Teradata Corporation, Teradata US, Inc. and Teradata Operations, Inc. (collectively “Teradata”) filed a civil lawsuit against SAP SE, SAP America, Inc. and SAP Labs, LLC in U.S. federal court in California. Teradata alleges that SAP misappropriated trade secrets of Teradata, infringed Teradata’s copyrights (claim now withdrawn), and violated U.S. antitrust laws. Teradata seeks unspecified monetary damages and injunctive relief. In 2019, SAP asserted patent infringement counterclaims against Teradata seeking monetary damages and injunctive relief. Trial is scheduled for late 2021. In 2020, Teradata initiated a second civil lawsuit against SAP asserting patent infringement, seeking monetary damages and injunctive relief. Trial in the second lawsuit is scheduled for late 2022. The legal proceedings instituted in 2010 by United States-based TecSec, Inc. against SAP (including our subsidiary Sybase) and many other defendants in the United States, in which TecSec sought unspecified monetary damages and permanent injunctive relief, were settled in 2020. Tax-Related Litigation We are subject to ongoing audits by domestic and foreign tax authorities. In respect of non-income taxes, we are involved in various proceedings with only a few foreign 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 €154 million (2019: €189 million). We have not recorded a provision for these matters, as we believe that we will prevail. For more information about our income tax-related litigation, see Note (C.5) Anti-Bribery and Export Control Matters SAP has received communications and whistleblower information alleging conduct that may violate anti-bribery laws in the United States (including the U.S. Foreign Corrupt Practices Act (FCPA)), and other countries. The Office of Ethics and Compliance (OEC) of SAP is conducting investigations with the assistance of an external law firm and voluntarily advised the U.S. Securities and Exchange Commission (U.S. SEC) and the U.S. Department of Justice (U.S. DOJ), as well as local authorities where potential violations are being investigated. The investigations and dialogue between SAP and the local authorities and the U.S. SEC and U.S. DOJ are ongoing. 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. The comprehensive and exhaustive investigations and the corresponding remediation activities are still ongoing. In South Africa, SAP is seeking resolution of pending civil claims relating to ongoing investigations. Considering the complexity of individual factors and the large number of open questions, it is not entirely possible at this point in time to assess the risk of a financial impact. Furthermore, we continue to investigate separate allegations regarding conduct that certain SAP partners violated SAP contractual terms and sold SAP products and services in embargoed countries and to sanctioned entities. 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 from SAP to certain customers, who may have engaged in unauthorized activities in embargoed countries. The investigations are being conducted by SAP’s OEC and SAP’s Export Control team, with the assistance of an external law firm and forensic advisors. In this context, SAP voluntarily self-disclosed potential export controls and economic sanctions violations to the U.S. DOJ 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. 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. The alleged conduct may result in monetary penalties or other sanctions under U.S. sanctions and export control laws. SAP is currently engaging with U.S. authorities regarding resolution of these matters. The comprehensive and exhaustive investigations and the corresponding remediation activities are ongoing, and considering the complexity of individual factors and the large number of open questions, it is not entirely possible at this point in time to comprehensively 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. We recognized no material provisions for these potential violations in our consolidated financial statements 2020. It is also not practicable to estimate the financial effect of any contingent liabilities that may result from these potential violations.

Board of Directors

Board of Directors	12 Months Ended
	Dec. 31, 2020
Board of Directors
Board of Directors	(G.4) Board of Directors Executive Board Memberships on supervisory boards and other comparable governing bodies of enterprises, other than subsidiaries of SAP, on December 31, 2020 Christian Klein Chief Executive Officer Corporate Development and Strategy, Security and Secrecy, Compliance, Global Corporate Affairs, Global Marketing Supervisory Board, adidas AG, Herzogenaurach, Germany (from August 11, 2020) Sabine Bendiek (from January 1, 2021) Chief People Officer, Labor Relations Director HR Strategy, Business Transformation, Leadership Development, Talent Development Supervisory Board, Schaeffler AG, Herzogenaurach, Germany Luka Mucic Chief Financial Officer Global Finance and Administration including Investor Relations, Internal Audit, Data Protection & Privacy, Business Process Intelligence Supervisory Board, HeidelbergCement AG, Heidelberg, Germany Juergen Mueller Chief Technology Officer Technology & Innovation Technology and Innovation Strategy, SAP HANA Database, SAP Business Technology Platform, Analytics, Cloud Infrastructure Supervisory Board, DFKI GmbH, Kaiserslautern, Germany Scott Russell (from February 1, 2021) Customer Success Global Field Organization including Sales, Services, Partners, and Customer Engagement Thomas Saueressig SAP Product Engineering Global Responsibility for all SAP Applications, Cloud Operations and Product Support, Cross-Development Functions, Enterprise Cloud Services Executive Board Members Who Left During 2020 and 2021 Michael Kleinemeier (until April 30, 2020) Jennifer Morgan (until April 30, 2020) Stefan Ries (until May 31, 2020) Adaire Fox-Martin (until June 30, 2021, member of the Executive Board until January 31, 2021) Supervisory Board Memberships on supervisory boards and other comparable governing bodies of enterprises, other than subsidiaries of SAP, on December 31, 2020 Prof. Dr. h.c. mult. Hasso Plattner 2, 4, 6 Chairman Margret Klein-Magar 1, 2, 3 Deputy Chairperson Vice President, Head of SAP Alumni Relations Chairperson of the Spokespersons’ Committee of Senior Managers of SAP SE Dr. h. c. mult. Pekka Ala-Pietilä 2, 6, 7 Chairman of the Board of Directors, Huhtamäki Oyj, Espoo, Finland Chairman of the Board of Directors, Sanoma Corporation, Helsinki, Finland Panagiotis Bissiritsas 1, 2, 3, 5 Member of the SAP SE Works Council and Member of the SAP SE Works Council (Europe) Aicha Evans 2, 4, 7 Chief Executive Officer and Member of the Board of Directors, Zoox, Inc., Foster City, CA, United States Board of Directors, Joby Aviation LLC, Santa Cruz, CA, United States (from December 23, 2020) Prof. Dr. Gesche Joost 4, 7 Professor for Design Research and Head of the Design Research Lab,Berlin University of the Arts, Berlin, Germany Supervisory Board, Ottobock SE & Co. KGaA, Duderstadt, Germany Monika Kovachka-Dimitrova 1, 4, 7 Chief Project Expert Development Member of the SAP SE Works Council (Europe) Lars Lamadé 1, 2, 4 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, Vestiaire Collective SA, Levallois-Perret, France Board of Directors, Dashlane, Inc., New York, NY, United States Board of Directors, Qubit Digital Ltd., London, United Kingdom Board of Directors, Aircall.io, New York City, NY, United States Board of Directors, Virtuo Technologies, Paris, France Board of Directors, The Hut Group, Manchester, United Kingdom (until August 26, 2020) Board of Directors, Peakon Aps, Copenhagen, Denmark Board of Directors, Tim Talent SAS, Paris, France Board of Directors, Citymapper Ltd., London, United Kingdom Board of Directors, Toucan Toco SAS, Paris, France Board of Directors, Traefik Labs SAS, Lyon, France Dr. Qi Lu (from December 21, 2020) CEO, MiraclePlus Ltd., Beijing, China Board of Directors, Pinduoduo Inc., Shanghai, China Chairman of the Board of Directors, Pine Field Holding Limited, Cayman Islands Chairman of the Board of Directors, Pine Field Holding Limited, Hong Kong, China Chairman of the Board of Directors, Pine Field Ltd., Peking, China Gerhard Oswald 3, 4, 5, 6, 7 Managing Director of Oswald Consulting GmbH, Walldorf, Germany Advisory Board, TSG 1899 Hoffenheim Fußball-Spielbetriebs GmbH, Sinsheim, Germany Christine Regitz 1, 2, 4, 5 Vice President User Experience Chief Product Expert Dr. Friederike Rotsch 2, 3, 5 Group General Counsel and Head of Group Legal & Compliance, Merck KGaA, Darmstadt, Germany Heike Steck 1, 4 , 7 Senior Operations Manager Member of the SAP SE Works Council and Member of the SAP SE Works Council (Europe) Christa Vergien-Knopf 1, 4, 7 Member of the SAP SE Works Council and Member of the SAP SE Works Council (Europe) Dr. Gunnar Wiedenfels 3, 5 Chief Financial Officer, Discovery, Inc., New York, NY, United States Board of Directors, Motor Trend Group, LLC, El Segundo, CA, United States Board of Directors, OWN LLC, West Hollywood, CA, United States Board of Directors, Magnolia Discovery Ventures, LLC, Waco, Texas, United States James Wright 1, 3, 4, 5 Chairman of the SAP SE Works Council (Europe) Ralf Zeiger 1, 2, 7 Chairman of the SAP SE Works Council and Member of the SAP SE Works Council (Europe) Supervisory Board Members Who Left During 2020 Diane Greene (until December 9, 2020) 1 Appointed by the SAP SE Works Council (Europe) 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 People and Organization Committee

Executive and Supervisory Board

Executive and Supervisory Board Compensation	12 Months Ended
	Dec. 31, 2020
Executive and Supervisory Board Compensation
Executive and Supervisory Board Compensation	(G.5) Executive and Supervisory Board Compensation ​ y Accounting Policy The share-based payment amounts disclosed below in the table “Executive Board Compensation” are based on the grant date fair value of the share units in the respective year. In 2020, share units were issued to the Executive Board members under the LTI 2020 and in 2019 and 2018 under the LTI 2016 Plan. In the table “Share-Based Payment for Executive Board Members,” the share-based payment expense is the amount recorded in profit or loss under IFRS 2 (Share-Based Payment) in the respective period. ​ The total compensation of the Executive Board members for each of the years 2020, 2019, and 2018 was as follows: Executive Board Compensation ​ ​ ​ ​ ​ ​ ​ ​ € thousands 2020 2019 2018 Short-term employee benefits 5,094 17,378 18,652 Share-based payment 1 23,095 32,393 23,646 Subtotal 1 28,189 49,771 42,298 Post-employment benefits 488 2,825 1,106 Thereof defined-benefit 487 2,056 250 Thereof defined-contribution 1 769 856 Total 1 28,677 52,596 43,404 ​ 1 Share-Based Payment for Executive Board Members ​ ​ ​ ​ ​ ​ ​ ​ ​ 2020 2019 2018 Number of share units granted 201,690 344,047 295,178 Total expense in € thousands 11,173 44,447 8,054 ​ 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 62 based on entitlements from performance-based and salary-linked plans were as follows: Retirement Pension Plan for Executive Board Members ​ ​ ​ ​ ​ ​ ​ ​ € thousands 2020 2019 2018 DBO 12/31 3,520 5,497 3,441 Annual pension entitlement 98 215 192 ​ The total annual compensation of the Supervisory Board members is as follows: Supervisory Board Compensation ​ ​ ​ ​ ​ ​ ​ ​ € thousands 2020 2019 2018 Total compensation 3,755 3,770 3,702 Thereof fixed compensation 3,149 3,218 3,162 Thereof committee remuneration 606 553 540 ​ 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 2020 2019 2018 Payments 3,010 2,081 2,054 DBO 12/31 44,043 44,306 38,374 ​ 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 2020, 2019, or 2018.

Related Party Transactions Othe

Related Party Transactions Other Than Board Compensation	12 Months Ended
	Dec. 31, 2020
Related Party Transactions Other Than Board Compensation
Related Party Transactions Other Than Board Compensation	(G.6) Related Party Transactions Other Than Board Compensation 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 the Supervisory Board of SAP SE and Chief Software Advisor of SAP, engaged in the following transactions with SAP: providing consulting services to SAP, receiving sport sponsoring from SAP, and making purchases of SAP products and services. 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 total, we sold products and services to companies controlled by members of the Supervisory Board in the amount of €3 million (2019: €9 million), we bought products and services from such companies in the amount of €2 million (2019: €2 million), and we provided sponsoring and other financial support to such companies in the amount of €4 million (2019: €4 million). Outstanding balances at year end from transactions with such companies were €0 million (2019: €0 million) for amounts owed to such companies and €0 million (2019: €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 three years) made by us to purchase further goods or services from these companies and to provide further sponsoring and other financial support amount to €10 million as at December 31, 2020 (2019: €14 million). In total, we sold services to members of the Executive Board and the Supervisory Board in the amount of €0 million (2019: €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 €2 million (2019: €2 million). Amounts owed, but not yet paid, to Supervisory Board members from these transactions were €0 million as at December 31, 2020 (2019: €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 (G.5)

Principal Accountant Fees and S

Principal Accountant Fees and Services	12 Months Ended
	Dec. 31, 2020
Principal Accountant Fees and Services
Principal Accountant Fees and Services	(G.7) Principal Accountant Fees and Services At the Annual General Meeting of Shareholders held on May 20, 2020, our shareholders elected KPMG AG Wirtschaftsprüfungsgesellschaft (KPMG) as SAP’s independent auditor for 2020. KPMG has been the Company’s principal auditor since the fiscal year 2002. KPMG and other firms in the global KPMG network charged the following fees to SAP for audit and other professional services related to 2020 and the previous years: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ 2019 ​ 2018 ​ KPMG AG Foreign Total KPMG AG Foreign Total KPMG AG Foreign Total ​ ​ (Germany) ​ KPMG Firms ​ ​ ​ (Germany) ​ KPMG Firms ​ ​ ​ (Germany) ​ KPMG Firms ​ ​ Audit fees 3 9 12 3 7 10 3 6 9 Audit-related fees 0 1 2 0 1 1 0 0 0 Tax fees 0 0 0 0 0 0 0 0 0 All other fees 0 0 0 0 0 0 0 0 0 Total 3 10 14 3 8 10 3 6 9 ​ 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, as well as audit fees regarding the initial public offering of Qualtrics. Audit-related fees are fees charged by KPMG for assurance and related services that are reasonably related to the performance of the audit, for service organization attestation procedures, and fees charged by KPMG for services regarding the initial public offering of Qualtrics.

Events After the Reporting Peri

Events After the Reporting Period	12 Months Ended
	Dec. 31, 2020
Events After the Reporting Period
Events After the Reporting Period	(G.8) Events After the Reporting Period Qualtrics Initial Public Offering (IPO) ​ On January 28, 2021, Qualtrics International Inc. (Qualtrics) successfully issued 12% of its shares on the Nasdaq Stock Market (NASDAQ). Qualtrics placed 82 million new shares with a total placement volume of US$2.3 billion including a private placement transaction. Since SAP did not participate in the capital increase, SAP’s ownership decreased to 83%. However, SAP continues to hold high-vote Class B common stock and, as a result, its current voting power exceeds 98%. In connection with the IPO, Qualtrics conducted a voluntary exchange offer to exchange existing share-based payment awards of Qualtrics employees (Qualtrics Rights and Move SAP RSUs) for awards with underlying shares of Qualtrics at an exchange ratio based upon the IPO price of Qualtrics Class A common stock; the exchange ratio is designed to preserve the intrinsic value of the Qualtrics Rights and Move SAP RSUs that will be tendered. The exchange offer is limited to eligible employees and is subject to various terms and conditions as more fully described in the prospectus relating to such exchange offer published by Qualtrics. Organizational Changes ​ At the beginning of 2021, SAP modified its organizational structure to further drive simplification and integration. The organizational changes which will also affect SAP’s segment reporting. SAP has already started the process of redefining its management reporting under the new organizational structure, which the segment reporting will follow. Restructuring ​ To accelerate the modernization of its cloud infrastructure and to harmonize its platform structure, SAP will undertake a restructuring program in the Global Cloud Services area. The execution started in Q1 2021 and will continue until the end of 2022. Total restructuring expenses are projected to be €150 million to €200 million. The majority of these expenses will be impairments of data centers and related assets. Acquisition of Signavio ​ In January 2021, SAP announced it had entered into an agreement to acquire Signavio GmbH, a leader in the enterprise business process intelligence and process management space. The initial purchase price is €950 million. The transaction is expected to close in the first quarter of 2021, subject to regulatory approval.

Scope of Consolidation, Subsidi

Scope of Consolidation, Subsidiaries and Other Equity Investments	12 Months Ended
	Dec. 31, 2020
Scope of Consolidation, Subsidiaries and Other Equity Investments
Scope of Consolidation, Subsidiaries and Other Equity Investments	(G.9) Scope of Consolidation, Subsidiaries and Other Equity Investments Entities Consolidated in the Financial Statements ​ ​ ​ ​ ​ Total 12/31/2018 265 Additions 20 Disposals -21 12/31/2019 264 Additions 17 Disposals -12 12/31/2020 269 ​ 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. Subsidiaries Major Subsidiaries ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Total Revenue Profit/Loss (–) Total Equity as Number of Footnote ​ ​ ​ ​ in 2020 1 ​ After Tax for ​ at 12/31/2020 1 ​ Employees as ​ ​ ​ ​ ​ ​ ​ ​ 20201 ​ ​ ​ at 12/31/2020 2 ​ ​ ​ % € thousands € thousands € thousands ​ ​ ​ ​ Ariba Technologies India Private Limited, Bangalore, India ​ 100.0 ​ 71,814 ​ 5,856 ​ 27,694 ​ 1,163 ​ ​ Ariba, Inc., Palo Alto, CA, United States 100.0 1,364,062 393,506 4,384,584 1,905 ​ ​ Concur Technologies, Inc., Bellevue, WA, United States ​ 100.0 ​ 1,704,448 ​ 69,886 ​ 7,093,719 ​ 3,734 ​ ​ Qualtrics, LLC, Wilmington, DE, United States 100.0 687,972 -595,614 5,490,095 2,431 ​ ​ SAP (China) Co., Ltd., Shanghai, China 100.0 948,426 2,287 -189,703 5,750 ​ 16 SAP (UK) Limited, Feltham, United Kingdom 100.0 1,189,692 81,641 74,774 1,738 ​ 10 SAP America, Inc., Newtown Square, PA, United States 100.0 6,038,852 176,711 18,092,145 8,352 ​ ​ SAP Argentina S.A., Buenos Aires, Argentina ​ 100.0 ​ 160,724 ​ -9,749 ​ 2,164 ​ 955 ​ 16 SAP Asia Pte Ltd, Singapore, Singapore 100.0 499,457 80 -12,285 1,102 ​ 16 SAP Australia Pty Ltd, Sydney, Australia 100.0 694,917 27,323 36,783 1,218 ​ ​ SAP Brasil Ltda, São Paulo, Brazil 100.0 463,326 -43,524 -39,474 2,138 ​ 16 SAP Canada Inc., Toronto, Canada 100.0 957,871 71,104 525,856 2,985 ​ ​ SAP Deutschland SE & Co. KG, Walldorf, Germany 100.0 4,571,609 926,552 1,843,908 4,580 ​ 7, 9 SAP España - Sistemas, Aplicaciones y Productos en la Informática, S.A., Madrid, Spain ​ 100.0 ​ 507,960 ​ 40,841 ​ 311,958 ​ 740 ​ ​ SAP France S.A., Levallois-Perret, France 100.0 1,089,190 220,940 1,717,909 1,482 ​ ​ SAP Hungary Rendszerek, Alkalmazások és Termékek az Adatfeldolgozásban Informatikai Kft., Budapest, Hungary 100.0 119,694 2,145 19,777 1,004 ​ ​ SAP India Private Limited, Bangalore, India 100.0 642,886 111,812 383,157 2,002 ​ ​ SAP Industries, Inc., Newtown Square, PA, United States 100.0 647,524 138,575 933,749 297 ​ ​ SAP Italia Sistemi Applicazioni Prodotti in Data Processing S.p.A., Vimercate, Italy 100.0 582,922 41,776 378,505 723 ​ ​ SAP Japan Co., Ltd., Tokyo, Japan 100.0 1,275,694 139,717 369,854 1,306 ​ ​ SAP Labs India Private Limited, Bangalore, India 100.0 567,938 46,409 194,632 9,087 ​ ​ SAP Labs, LLC, Palo Alto, CA, United States 100.0 562,386 22,091 414,651 1,921 ​ ​ SAP México S.A. de C.V., Mexico City, Mexico 100.0 413,748 44,125 78,011 908 ​ 16 SAP National Security Services, Inc., Newtown Square, PA, United States ​ 100.0 ​ 760,560 ​ 149,624 ​ 479,669 ​ 536 ​ ​ SAP Nederland B.V., 's-Hertogenbosch, the Netherlands 100.0 701,572 68,342 262,769 591 ​ 11 SAP Service and Support Centre (Ireland) Limited, Dublin, Ireland 100.0 191,745 15,292 66,607 1,625 ​ ​ SAP Services s.r.o., Prague, Czech Republic ​ 100.0 ​ 71,524 ​ 729 ​ 12,875 ​ 1,074 ​ ​ SuccessFactors, Inc., Newtown Square, PA, United States 100.0 816,597 317,427 4,131,532 931 ​ ​ ​ ​ Other Subsidiaries 3 ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ ​ ​ "SAP Kazakhstan" LLP, Almaty, Kazakhstan 100.0 ​ ​ 110405, Inc., Newtown Square, PA, United States 100.0 ​ ​ Abakus Ukraine Limited Liability Company, Kiev, Ukraine ​ 100.0 ​ ​ Ambin Properties Proprietary Limited, Johannesburg, South Africa 100.0 ​ ​ Apex Expert Solutions LLC, Chantilly, VA, United States ​ 100.0 ​ ​ Ariba Czech s.r.o., Prague, Czech Republic 100.0 ​ ​ Ariba India Private Limited, Gurgaon, India 100.0 ​ ​ Ariba International Holdings, Inc., Wilmington, DE, United States 100.0 ​ ​ Ariba International Singapore Pte Ltd, Singapore, Singapore 100.0 ​ ​ Ariba International, Inc., Wilmington, DE, United States 100.0 ​ ​ Ariba Slovak Republic, s.r.o., Košice, Slovakia 100.0 ​ ​ Ariba Software Technology Services (Shanghai) Co., Ltd., Shanghai, China 100.0 ​ ​ Ariba Technologies Netherlands B.V., 's-Hertogenbosch, the Netherlands 100.0 ​ 11 Business Objects Holding B.V., 's-Hertogenbosch, the Netherlands 100.0 ​ 11 Business Objects Option, LLC, Wilmington, DE, United States 100.0 ​ ​ Business Objects Software Limited (Trading as SAP Solutions), Dublin, Ireland 100.0 ​ ​ Callidus Software Inc.,Dublin, CA, United States ​ 100.0 ​ ​ Callidus Software Ltd., Feltham, United Kingdom ​ 100.0 ​ 10 Callidus Software Pty. Ltd., Sydney, Australia ​ 100.0 ​ ​ CallidusCloud (India) Private Limited, Hyderabad, India ​ 100.0 ​ ​ CallidusCloud (Malaysia) Sdn. Bhd., Kuala Lumpur, Malaysia ​ 100.0 ​ ​ CallidusCloud Holdings Pty. Ltd., Sydney, Australia ​ 100.0 ​ ​ CallidusCloud Pty. Ltd., Sydney, Australia ​ 100.0 ​ ​ Christie Partners Holding C.V., 's-Hertogenbosch, the Netherlands 100.0 ​ ​ C-Learning Pty. Ltd., Sydney, Australia ​ 100.0 ​ ​ ClearTrip Inc. (Mauritius), Ebene, Mauritius 100.0 ​ ​ ClearTrip Inc., George Town, Cayman Islands 57.0 ​ ​ ClearTrip MEA FZ LLC, Dubai, United Arab Emirates 100.0 ​ ​ ClearTrip Packages and Tours Private Limited, Mumbai, India ​ 100.0 ​ ​ ClearTrip Private Limited, Mumbai, India 100.0 ​ ​ ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ ClearTrip Travel & Holidays LLC, Dubai, United Arab Emirates ​ 49.0 ​ 5 Clicktools Limited, Feltham, United Kingdom ​ 100.0 ​ 10 CNQR Operations Mexico S. de. R.L. de. C.V., Mexico City, Mexico 100.0 ​ ​ Concur (Canada), Inc., Toronto, Canada 100.0 ​ ​ Concur (Czech) s.r.o., Prague, Czech Republic ​ 100.0 ​ 16 Concur (France) S.A.S., Paris, France 100.0 ​ ​ Concur (Germany) GmbH, Frankfurt am Main, Germany 100.0 ​ 8, 9 Concur (Japan) Ltd., Tokyo, Japan 97.1 ​ ​ Concur (New Zealand) Limited, Wellington, New Zealand 100.0 ​ 14 Concur (Philippines) Inc., Makati City, Philippines 100.0 ​ ​ Concur (Switzerland) GmbH, Zurich, Switzerland 100.0 ​ 13 Concur Holdings (France) S.A.S., Paris, France 100.0 ​ ​ Concur Holdings (Netherlands) B.V., Amsterdam, the Netherlands 100.0 ​ 11 Concur Technologies (Australia) Pty. Limited, Sydney, Australia 100.0 ​ ​ Concur Technologies (Hong Kong) Limited, Hong Kong, China 100.0 ​ ​ Concur Technologies (India) Private Limited, Bangalore, India 100.0 ​ ​ Concur Technologies (Singapore) Pte Ltd, Singapore, Singapore 100.0 ​ 16 Concur Technologies (UK) Limited, London, United Kingdom 100.0 ​ 10 ConTgo Consulting Limited, London, United Kingdom 100.0 ​ 10 ConTgo Limited, London, United Kingdom 100.0 ​ 10 Crystal Decisions (Ireland) Limited, Dublin, Ireland 100.0 ​ 12 Crystal Decisions (UK) Limited, London, United Kingdom 100.0 ​ 10 Crystal Decisions Holdings Limited, Dublin, Ireland 100.0 ​ 12 Datahug Limited, Dublin, Ireland ​ 100.0 ​ ​ Delighted, LLC, Wilmington, DE, United States ​ 100.0 ​ ​ Ebreez Egypt LLC, Cairo, Egypt ​ 100.0 ​ ​ Emarsys Beijing Limited, Beijing, China ​ 100.0 ​ 4 Emarsys eMarketing Systems AG, Vienna, Austria ​ 100.0 ​ 4 Emarsys İletişim Sistemleri Tic. Ltd Şti., Istanbul, Turkey ​ 100.0 ​ 4 Emarsys Interactive Services GmbH, Berlin, Germany ​ 100.0 ​ 4 Emarsys Limited, Hong Kong, China ​ 100.0 ​ 4 Emarsys North America, Inc., Indianapolis, IN, United States ​ 100.0 ​ 4 Emarsys Pte Ltd, Singapore, Singapore ​ 100.0 ​ 4 Emarsys Pty Ltd, Sydney, Australia ​ 100.0 ​ 4 Emarsys S.A.S., Levallois-Perret, France ​ 100.0 ​ 4 Emarsys Schweiz GmbH, Zurich, Switzerland ​ 100.0 ​ 4 Emarsys UK Ltd, London, United Kingdom ​ 100.0 ​ 4 EMARSYS-Technologies Informatikai Szolgáltató Kft., Budapest, Hungary ​ 100.0 ​ 4 ESS Cubed Procurement Proprietary Limited, Johannesburg, South Africa 100.0 ​ ​ Extended Systems, Inc., San Ramon, CA, United States 100.0 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ Financial Fusion, Inc., San Ramon, CA, United States 100.0 ​ Flyin Holding Limited, Dubai, United Arab Emirates ​ 100.0 ​ ​ Flyin Travel and Tourism Private Limited, Hyderabad, India ​ 100.0 ​ ​ Flyin Travel Limited, Limassol, Cyprus ​ 100.0 ​ ​ Flyin Travel S.A.E, Cairo, Egypt ​ 100.0 ​ ​ FreeMarkets Ltda., São Paulo, Brazil 100.0 ​ Gigya UK Ltd, Feltham, United Kingdom 100.0 ​ 10 Hipmunk, Inc., San Francisco, CA, United States 100.0 ​ ​ hybris (US) Corp., Wilmington, DE, United States 100.0 ​ hybris GmbH, Munich, Germany 100.0 ​ 8, 9 Inxight Federal Systems Group, Inc., Wilmington, DE, United States 100.0 ​ IP Asset Holdings, LLC, Provo, UT, United States ​ 100.0 ​ ​ LeadFormix, Inc., Dublin, CA, United States ​ 100.0 ​ ​ Learning Heroes Ltd., Feltham, United Kingdom ​ 100.0 ​ 10 Learning Seat Borrowings Pty. Ltd., Sydney, Australia ​ 100.0 ​ ​ Learning Seat Group Pty. Ltd., Sydney, Australia ​ 100.0 ​ ​ Learning Seat Holdings Pty. Ltd., Sydney, Australia ​ 100.0 ​ ​ Learning Seat Pty. Ltd., Sydney, Australia ​ 100.0 ​ ​ LLC "Emarsys", Moscow, Russia ​ 100.0 ​ 4 LLC “SAP Labs“, Moscow, Russia 100.0 ​ LLC “SAP Ukraine”, Kiev, Ukraine 100.0 ​ 16 Loyalsys GmbH, Vienna, Austria ​ 100.0 ​ 4 Loyalsys Technologies Israel Ltd., Tel Aviv, Israel 100.0 ​ 4 Nihon Ariba K.K., Tokyo, Japan 100.0 ​ NoteShark, LLC, Chantilly, VA, United States ​ 51.0 ​ ​ OrientDB Limited, Feltham, United Kingdom ​ 100.0 ​ 10 Outerjoin, Inc., Dublin, CA, United States ​ 100.0 ​ ​ OutlookSoft Deutschland GmbH, Walldorf, Germany 100.0 ​ 8,9 Plat.One Inc., Newtown Square, PA, United States 100.0 ​ ​ Plat.One Lab S.r.l., Genoa, Italy 100.0 ​ ​ PT SAP Indonesia, Jakarta, Indonesia 99.0 ​ Q (AGF2) Inc., Wilmington, DE, United States ​ 100.0 ​ ​ QAL Technologies Pty Ltd, Sydney, Australia ​ 100.0 ​ ​ QCL Techonologies Ltd., Toronto, Canada ​ 100.0 ​ ​ QDL Technologies GmbH, Munich, Germany ​ 100.0 ​ ​ QFL Technologies S.A.R.L., Paris, France ​ 100.0 ​ ​ QIL Technologies Limited, Dublin, Ireland ​ 100.0 ​ ​ QPL Technologies sp. z o.o., Kraków, Poland ​ 100.0 ​ ​ QSL Technologies Pte. Ltd., Singapore, Singapore ​ 100.0 ​ ​ Quadrem Africa Pty. Ltd., Johannesburg, South Africa 100.0 ​ Quadrem Brazil Ltda., Rio de Janeiro, Brazil 100.0 ​ Quadrem Chile Ltda., Santiago de Chile, Chile 100.0 ​ Quadrem International Ltd., Hamilton, Bermuda 100.0 ​ ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ Quadrem Netherlands B.V., Amsterdam, the Netherlands 100.0 ​ 11 Quadrem Overseas Cooperatief U.A., Amsterdam, the Netherlands 100.0 ​ 11 Quadrem Peru S.A.C., Lima, Peru 100.0 ​ ​ Qualtrics Holdings Inc., Wilmington, DE, United States ​ 100.0 ​ 4 Qualtrics International Inc.,Wilmington, DE, United States ​ 99.0 ​ 17 Qualtrics Japan LLC, Tokyo, Japan ​ 100.0 ​ ​ Qualtrics Sweden AB, Stockholm, Sweden ​ 100.0 ​ ​ Qualtrics Technologies Spain, S.L.U., Madrid, Spain 100.0 ​ ​ QUL Technologies Limited, London, United Kingdom ​ 100.0 ​ 10 SAP (Beijing) Software System Co., Ltd., Beijing, China 100.0 ​ ​ SAP (China) Holding Co., Ltd., Beijing, China ​ 100.0 ​ ​ SAP (Schweiz) AG, Biel, Switzerland ​ 100.0 ​ ​ SAP Andina y del Caribe C.A., Caracas, Venezuela 100.0 ​ 16 SAP AZ LLC, Baku, Azerbaijan 100.0 ​ 16 SAP Belgium – Systems, Applications and Products SA, Brussels, Belgium 100.0 ​ SAP Beteiligungs GmbH, Walldorf, Germany 100.0 ​ SAP Bulgaria EOOD, Sofia, Bulgaria 100.0 ​ SAP Business Services Center Nederland B.V., ‘s-Hertogenbosch, the Netherlands 100.0 ​ 11 SAP Chile Limitada, Santiago de Chile, Chile 100.0 ​ 16 SAP CIS, LLC, Moscow, Russia 100.0 ​ SAP Colombia S.A.S., Bogotá, Colombia 100.0 ​ 16 SAP Costa Rica, S.A., San José, Costa Rica 100.0 ​ 16 SAP ČR, spol. s r.o., Prague, Czech Republic 100.0 ​ SAP Cyprus Limited, Nicosia, Cyprus 100.0 ​ SAP d.o.o., Zagreb, Croatia 100.0 ​ SAP Danmark A/S, Copenhagen, Denmark 100.0 ​ SAP Dritte Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany 100.0 ​ SAP East Africa Limited, Nairobi, Kenya 100.0 ​ 16 SAP Egypt LLC, Cairo, Egypt 100.0 ​ 16 SAP EMEA Inside Sales S.L., Madrid, Spain 100.0 ​ ​ ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ SAP Erste Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany 100.0 ​ 8, 9 SAP Estonia OÜ, Tallinn, Estonia 100.0 ​ SAP Financial, Inc., Toronto, Canada 100.0 ​ SAP Finland Oy, Espoo, Finland 100.0 ​ SAP Foreign Holdings GmbH, Walldorf, Germany 100.0 ​ SAP France Holding S.A., Levallois-Perret, France 100.0 ​ SAP Global Marketing, Inc., New York, NY, United States 100.0 ​ SAP Hellas Single Member S.A., Athens, Greece 100.0 ​ SAP Hong Kong Co., Ltd., Hong Kong, China 100.0 ​ 16 SAP Hosting Beteiligungs GmbH, St. Leon-Rot, Germany 100.0 ​ 8, 9 SAP India (Holding) Pte Ltd, Singapore, Singapore 100.0 ​ SAP International Panama, S.A., Panama City, Panama 100.0 ​ SAP International, Inc., Miami, FL, United States 100.0 ​ SAP Investments, Inc., Wilmington, DE, United States 100.0 ​ SAP Ireland Limited, Dublin, Ireland 100.0 ​ 12 SAP Ireland US - Financial Services Designated Activity Company, Dublin, Ireland 100.0 ​ SAP Israel Ltd., Ra’anana, Israel 100.0 ​ 16 SAP Korea Ltd., Seoul, South Korea 100.0 ​ SAP Labs Bulgaria EOOD, Sofia, Bulgaria 100.0 ​ SAP Labs France S.A.S., Mougins, France 100.0 ​ SAP Labs Israel Ltd., Ra’anana, Israel 100.0 ​ SAP Labs Korea, Inc., Seoul, South Korea 100.0 ​ SAP Latvia SIA, Riga, Latvia 100.0 ​ SAP Malaysia Sdn. Bhd., Kuala Lumpur, Malaysia 100.0 ​ ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ SAP Middle East and North Africa L.L.C., Dubai, United Arab Emirates 49.0 ​ 5,16 SAP Middle East FZ L.L.C, Dubai, United Arab Emirates ​ 100.0 ​ 16 SAP Nederland Holding B.V.,‘s-Hertogenbosch, the Netherlands 100.0 ​ 11 SAP New Zealand Limited, Auckland, New Zealand 100.0 ​ SAP Norge AS, Lysaker, Norway 100.0 ​ SAP North West Africa Ltd, Casablanca, Morocco 100.0 ​ 16 SAP Österreich GmbH, Vienna, Austria 100.0 ​ SAP Perú S.A.C., Lima, Peru 100.0 ​ 16 SAP Philippines, Inc., Taguig City, Philippines 100.0 ​ 16 SAP Polska Sp. z o.o., Warsaw, Poland 100.0 ​ SAP Portals Europe GmbH, Walldorf, Germany 100.0 ​ SAP Portals Holding Beteiligungs GmbH, Walldorf, Germany 100.0 ​ SAP Portals Israel Ltd., Ra’anana, Israel 100.0 ​ SAP Portugal – Sistemas, Aplicações e Produtos Informáticos, Sociedade Unipessoal, Lda., Porto Salvo, Portugal 100.0 ​ SAP Projektverwaltungs- und Beteiligungs GmbH, Walldorf, Germany 100.0 ​ ​ SAP Public Services, Inc., Washington, DC, United States 100.0 ​ SAP Puerto Rico GmbH, Walldorf, Germany 100.0 ​ 8, 9, 16 SAP Retail Solutions Beteiligungsgesellschaft mbH, Walldorf, Germany 100.0 ​ SAP Romania SRL, Bucharest, Romania 100.0 ​ SAP Saudi Arabia Software Services Ltd, Riyadh, Kingdom of Saudi Arabia 100.0 ​ SAP Saudi Arabia Software Trading Ltd, Riyadh, Kingdom of Saudi Arabia 75.0 ​ 16 ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ SAP Sechste Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany ​ 100.0 ​ 8,9 SAP Siebte Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany 100.0 ​ 8, 9 SAP sistemi, aplikacije in produkti za obdelavo podatkov d.o.o., Ljubljana, Slovenia 100.0 ​ SAP Slovensko s.r.o., Bratislava, Slovakia 100.0 ​ SAP Software and Services LLC, Doha, Qatar 49.0 ​ 5, 16 SAP Svenska Aktiebolag, Stockholm, Sweden 100.0 ​ ​ SAP System Application and Products Asia Myanmar Limited, Yangon, Myanmar ​ 100.0 ​ ​ SAP Systems, Applications and Products in Data Processing (Thailand) Ltd., Bangkok, Thailand 100.0 ​ SAP Taiwan Co., Ltd., Taipei, Taiwan 100.0 ​ ​ SAP Technologies Inc., Palo Alto, CA, United States 100.0 ​ SAP Training and Development Institute FZCO, Dubai, United Arab Emirates 100.0 ​ 16 SAP Türkiye Yazilim Üretim ve Ticaret A.Ş., Istanbul, Turkey 100.0 ​ SAP UAB, Vilnius, Lithuania 100.0 ​ SAP Ventures Investment GmbH, Walldorf, Germany 100.0 ​ 8, 9 SAP Vierte Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany 100.0 ​ SAP Vietnam Company Limited, Ho Chi Minh City, Vietnam ​ 100.0 ​ ​ SAP West Balkans d.o.o., Belgrade, Serbia 100.0 ​ SAP Zweite Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany 100.0 ​ 8, 9 SAP.io Fund, L.P., Palo Alto, CA, United States ​ 0 ​ 6 Sapphire Fund Investments II Holdings, LLC, Palo Alto, CA, United States ​ 100.0 ​ 6 Sapphire Fund Investments II, LP, Palo Alto, CA, United Stated ​ 0 ​ 6 Sapphire Fund Investments III, L.P., Palo Alto, CA, United States ​ 0 ​ 6 Sapphire SAP HANA Fund of Funds, L.P., Palo Alto, CA, United States 0 ​ 6 Sapphire Ventures Fund I, L.P., Palo Alto, CA, United States 0 ​ 6 Sapphire Ventures Fund II, L.P., Palo Alto, CA, United States 0 ​ 6 Sapphire Ventures Fund III, L.P., Palo Alto, CA, United States ​ 0 ​ 6 Sapphire Ventures Fund IV, L.P., Palo Alto, CA, United States ​ 0 ​ 6 Sapphire Ventures Fund V L.P., Palo Alto, CA, United States ​ 0 ​ 4,6 SAPV (Mauritius), Ebene, Mauritius 100.0 ​ 6 Saudi Ebreez Company for Electronic Services LLC, Riyadh, Kingdom of Saudi Arabia ​ 100.0 ​ ​ Statwing, LLC, Wilmington, DE,United States ​ 100.0 ​ ​ SuccessFactors (Philippines), Inc., Pasig City, Philippines 100.0 ​ 16 ​ ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ SuccessFactors Cayman, Ltd., Grand Cayman, Cayman Islands 100.0 ​ Sybase Angola, LDA, Luanda, Angola 100.0 ​ 15 Sybase Iberia, S.L., Madrid, Spain 100.0 ​ Sybase India, Ltd., Wilmington, DE, United States 100.0 ​ Sybase International Holdings Corporation, LLC, San Ramon, CA, United States 100.0 ​ Sybase Philippines, Inc., Makati City, Philippines 100.0 ​ Sybase Software (India) Private Limited, Bangalore, India 100.0 ​ Sybase, Inc., San Ramon, CA, United States 100.0 ​ Systems Applications Products (Africa Region) Proprietary Limited, Johannesburg, South Africa 100.0 ​ Systems Applications Products (Africa) Proprietary Limited, Johannesburg, South Africa 100.0 ​ Systems Applications Products (South Africa) Proprietary Limited, Johannesburg, South Africa 70.0 ​ 16 Systems Applications Products Nigeria Limited, Victoria Island, Nigeria 100.0 ​ 16 Technology Management Associates Inc., Chantilly, VA, United States ​ 100.0 ​ ​ Temkin Group, LLC, Wilmington, DE, United States ​ 100.0 ​ ​ TM Property Holdings, LLC, Wilmington, DE, United States ​ 100.0 ​ ​ TomorrowNow, Inc., Bryan, TX, United States 100.0 ​ TRX Europe Limited, London, United Kingdom 100.0 ​ 10 ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ TRX Technologies India Private Limited, Raman Nagar, India 100.0 TRX UK Limited, London, United Kingdom 100.0 10 TRX, Inc., Bellevue, WA, United States 100.0 Volume Integration, Inc., Reston, VA, United States ​ 100.0 ​ ​ ​ 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, 2020, 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 2020. 5 Agreements with the other shareholders provide that SAP SE fully controls the entity. 6 SAP SE has the following structured entities: SAP.io Fund, L.P., Sapphire Fund Investments II Holdings, LLC, Sapphire Fund Investments II, L.P., Sapphire Fund Investments III, L.P., 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, Sapphire Ventures Fund IV, L.P., Sapphire Ventures Fund V, L.P., SAPV (Mauritius). The results of operations of these entities are included in SAP’s consolidated financial statements in accordance with IFRS 10 (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, 2020, or in respect of its financial year ended September 30, 2020, respectively. 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, 2020, or in respect of its financial year ended September 30, 2020, respectively. 12 Pursuant to Irish Companies Act 2014, chapter 16 of Part 6, section 365, the entity is exempt from having its financial statements audited on the grounds that the entity is entitled to the benefits from a dormant entity exemption in respect of its financial year ended December 31, 2020. 13 Pursuant to article 727a, paragraph 2 of the Swiss Code of Obligations, the entity is exempt from having its financial statements audited in respect of its financial year ended December 31, 2020, or in respect of its financial year ended September 30, 2020, respectively. ​ 14 Pursuant to section 211 (3) of the New Zealand Companies Act 1993 and section 45 (2) of the Financial Reporting Act 2013, the entity had approved exclusions and is not required to lodge audited financial statements in respect of its financial year ended September 30, 2020. 15 Pursuant to Angola Tax Law and Presidential Decree no. 147/13 of October 1, 2013, the entity does not qualify as being a Large Taxpayer and therefore is exempt from having its financial statements audited in respect of its financial year ended December 31, 2020. 16 Entity with support letter issued by SAP SE. 17 Due to conditions in the share purchase agreement, no effects on the non-controlling interests were considered from an accounting point of view as at December 31, 2020. Other Equity Investments ​ ​ ​ ​ Name and Location of Company Ownership ​ ​ % Joint Arrangements and Investments in Associates ​ ​ China DataCom Corporation Limited, Guangzhou, China 28.30 Convercent, Inc., Denver, CO, United States 36.97 Procurement Negócios Eletrônicos S/A, Rio de Janeiro, Brazil 17.00 ​ ​ ​ Name and Location of Company ​ Equity Investments with Ownership of at Least 5% ​ 83North IV, L.P., Herzliya, Israel ​ Adverity GmbH, Vienna, Austria ​ Alation, Inc., Redwood City, CA, United States ​ 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 III, L.P., Menlo Park, CA, United States ​ Amplify Partners IV, L.P., Menlo Park, CA, United States ​ Amplify Partners Select Fund IV, L.P., Menlo Park, CA, United States ​ Amplify Partners, L.P., Menlo Park, CA, United States ​ Auth0, Inc., Bellevue, WA, United States ​ BGS Holdings, Inc., Austin, TX, United States ​ Blue Yard Capital I GmbH & Co. KG, Berlin, Germany ​ Brightfield Holdings, Inc., New York, NY, United States ​ BY Capital 2 GmbH & Co. KG, Berlin, Germany ​ Canvas Ventures 3, L.P., Portola Valley, CA, United States ​ Catchpoint Systems, Inc., New York, NY, United States ​ Chalfen Ventures Fund I L.P., Jersey, United Kingdom ​ CircleCI, Inc., San Francisco, CA, United States ​ Clari, Inc., Sunnyvale, CA, United States ​ Contentful GmbH, Berlin, Germany ​ Coscreen, Inc., Menlo Park, CA, United States ​ Costanoa Venture Capital II L.P., Palo Alto, CA, United States ​ Costanoa Venture Capital QZ, LLC, Palo Alto, CA, United States ​ Costanoa Venture Capital III L.P., Palo Alto, CA, United States ​ Culture Amp, Inc., San Francisco, CA, United States ​ Data Collective II L.P., Palo Alto, CA, United States ​ Data Collective III L.P., Palo Alto, CA, United States ​ Data Collective IV, L.P., Palo Alto , CA, United States ​ DataRobot, Inc., Boston, MA, United States ​ Digital Hub Rhein-Neckar GmbH, Ludwigshafen, Germany ​ Dremio Corporation, Santa Clara, CA, United States ​ FeedZai S.A., Lisbon, Portugal ​ Felix Capital Fund III, London, United Kingdom ​ Felix Ventures II, L.P., London, United Kingdom ​ Finco Services, Inc. (dba Current), New York, NY, United States ​ Follow Analytics, Inc., San Francisco, CA, United States ​ Greater Pacific Capital (Cayman) L.P., Grand Cayman, Cayman Islands ​ Haystack Ventures V, L.P., Mill Valley, CA, United States ​ IDG Ventures USA III, L.P., San Francisco, CA, United States ​ IEX Group, Inc., New York, NY, United States ​ InfluxData, Inc., San Francisco, CA, United States ​ InnovationLab GmbH, Heidelberg, Germany ​ innoWerft Technologie- und Gründerzentrum Walldorf Stiftung GmbH, Walldorf, Germany ​ JFrog, Ltd., Netanya, Israel ​ Jibe, Inc., New York, NY, United States ​ Kaltura, Inc., New York, NY, United States ​ Kavacha TopCo LLC, New York, NY, United States ​ Landlog Limited, Tokyo, Japan ​ LeanData, Inc., Sunnyvale, CA, United States ​ LGVP F I LLC, Dover, DE, United States ​ Local Globe Opportunity Fund, L.P., St. Peter Port, Guernsey, Channel Islands ​ Local Globe VII, L.P., St. Peter Port, Guernsey, Channel Islands ​ Local Globe VIII, L.P., St. Peter Port, Guernsey, Channel Islands ​ Local Globe X, L.P., St. Peter Port, Guernsey, Channel Islands ​ Local Globe XI, L.P., St. Peter Port, Guernsey, Channel Islands ​ Mango Capital 2018, L.P., Los Altos, CA, United States ​ Mango Capital 2020, L.P., Los Altos, CA, United States ​ Matillion Ltd., Altrincham, United Kingdom ​ Medable Inc., Palo Alto, CA, United States ​ Mosaic Ventures I, L.P., London, United Kingdom ​ Narrative Science, Inc., Chicago, IL, United States ​ Notation Capital II, L.P., Brooklyn, NY, United States ​ Notation Capital III, L.P., Brooklyn, NY, United States ​ Notation Capital, L.P., Brooklyn, NY, United States ​ OpenX Software Limited, Pasadena, CA, United States ​ OpsRamp, Inc., San Jose, CA, United States ​ Outreach Corporation, Seattle, WA, United States ​ Pendo.io, Inc., Raleigh, NC, United States ​ PivotNorth Early Fund I, L.P., Atherton, CA, United States ​ 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 ​ Point Nine Capital Fund V GmbH & Co. KG, Berlin, Germany ​ Project 44, Inc., Chicago, IL, United States ​ PubNub, Inc., San Francisco, CA, United States ​ Punchh, Inc., San Mateo, CA, United States ​ Reltio, Inc., Redwood Shores, CA, United States ​ Restream, Inc., Austin, Texas, United States ​ Ridge Ventures IV, L.P., San Francisco, CA, United States ​ Scryer, Inc., New York, NY, United States ​ Side, Inc., San Francisco, CA, United States ​ Smart City Planning, Inc., Tokyo, Japan ​ Splashtop, Inc., San Jose, CA, 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 ​ StackHawk, Inc., Denver, CO, United States ​ Storm Ventures V, L.P., Menlo Park, CA, United States ​ SumoLogic, Inc., Redwood City, CA, United States ​ Sun Basket, Inc., San Francisco, CA, United States ​ SV Angel IV, L.P., San Francisco, CA, United States ​ The Currency Cloud Group Limited, London, United Kingdom ​ The SaaStr Fund II, L.P., Palo Alto, CA, United States ​ The SaaStr Fund, L.P., Palo Alto, CA, United States ​ Third Kind Venture Capital II, L.P., New York, NY, United States ​ Third Kind Venture Capital III, L.P., New York, NY, United States ​ Tribe Capital LLC Series 3, Redwood City, CA, United States ​ Tribe Capital LLC Series 8, Redwood City, CA, United States ​ UJET, Inc., San Francisco, CA, United States ​ Upfront V, L.P., Santa Monica, CA, United States ​ Uptycs, Inc., Waltham, MA, United States ​ VerbIT, Inc., New York, NY, United States ​ Vistex, Inc., Hoffman Estates, IL, United States ​ Wandera, Inc., San Francisco, CA, United States ​ ​

Basis for Preparation (Policies

Basis for Preparation (Policies)	12 Months Ended
	Dec. 31, 2020
Summary of Significant Accounting Policies
Bases of Measurement	​ y General Accounting Policies y Bases of Measurement The Consolidated Financial Statements have been prepared on the historical cost basis except for the following: - - - - The financial statements of our subsidiaries to which hyperinflation accounting applies are restated. ​
Foreign Currencies	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 ​ ​ ​ ​ as at 12/31 ​ ​ ​ ​ 2020 2019 2020 2019 2018 U.S. dollar USD 1.2271 1.1234 1.1413 1.1196 1.1815 Japanese yen JPY 126.49 121.94 121.78 122.06 130.41 Pound sterling GBP 0.8990 0.8508 0.8892 0.8773 0.8847 Swiss franc CHF 1.0802 1.0854 1.0703 1.1127 1.1549 Canadian dollar CAD 1.5633 1.4598 1.5294 1.4857 1.5302 Australian dollar AUD 1.5896 1.5995 1.6554 1.6106 1.5799
Cost of Cloud and Software	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, depreciation of our property, plant, and equipment (for example, of our data centers in which we host our cloud solutions), and costs for third-party hosting services. For more information about the capitalization of costs from contracts with customers, see Note (A.3)
Cost of Services	Cost of Services Cost of services includes the costs incurred in providing the services that generate service revenue. Consequently, this line item primarily includes employee expenses and related training, system and system administration costs, costs for third-party resources, and costs for enabling mobile information and mobile commerce services.
Research and Development	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. For more information about the recognition of internally generated intangible assets from development, see Note (D.3) .
Sales and Marketing	Sales and Marketing Sales and marketing includes the costs incurred for the selling activities (such as sales commissions and amortization of capitalized sales commissions) and marketing activities related to our software and cloud solutions and our service portfolio. For more information about the capitalization of costs from contracts with customers, see Note (A.3)
General and Administration	General and Administration General and administration includes the 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.
Management Judgments and Sources of Estimation Uncertainty	y Management Judgments and Sources of Estimation Uncertainty The preparation of the Consolidated Financial Statements requires our 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 liabilities. We base our judgments, estimates, and assumptions on historical and forecast information, and on regional and industry economic conditions in which we or our customers operate. Changes to these conditions 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 recognized assets, liabilities, revenues, and expenses and disclosed contingent liabilities. Actual results could differ from original estimates. ​ The accounting policies that most frequently or significantly require us to make judgments, estimates, and assumptions, and therefore are critical to understanding our results of operations, include the following: ​ Note y (A.1) ​ Revenue recognition (A.2) ​ Valuation of trade receivables (A.4), (G.3) ​ Accounting for legal contingencies (B.3) ​ Accounting for share-based payments (C.5) ​ Accounting for income taxes (D.1) ​ Accounting for business combinations (D.2) ​ Accounting for goodwill (D.3) ​ Accounting for intangible assets (including recognition of internally generated intangible assets from development)
New Accounting Standards Not Yet Adopted	​ ​ y New Accounting Standards Not Yet Adopted ​ The IASB has issued various amendments to IFRS standards (such as IAS 1 (Classification of Liabilities as Current or Non-current), IAS 37 (Provisions, Contingent Liabilities and Contingent Assets)) that are relevant for SAP but not yet effective. We are currently in the process of assessing the impact on SAP, but do not expect material effects on our financial position or results of operations.
Management Judgments and Estimates Due to the COVID-19 Pandemic	y Management Judgments and Estimates Due to the COVID-19 Pandemic Management judgments and estimates can affect the amounts and reporting of assets and liabilities as at the reporting date, and the amounts of income and expense reported for the period. Due to the currently unforeseeable global consequences of the COVID-19 pandemic, these management judgments and estimates are subject to increased uncertainty. Actual amounts may differ from the management judgments and estimates; changes can have a material impact on the Consolidated Financial Statements. All available information on the expected economic developments and country-specific governmental mitigation measures was included when updating the management judgments and estimates. This information was also included in the analysis of the recoverability and collectability of assets and receivables. As the pandemic continues to evolve, it is difficult to predict its duration and the magnitude of its impact on assets, liabilities, results of operations, and cash flows. We based our financial-statement-related estimates and assumptions on existing knowledge and best information available, and applied a scenario that assumes the COVID-19 situation will begin to recover as vaccine programs roll out globally, leading to a gradually improving demand environment in the second half of 2021. For more information about the impact on goodwill, see Note (D.2) We will continue to analyze possible future effects on the measurement of individual assets and liabilities.
Revenue	​ y ​ Classes of Revenue ​ We derive our revenue from fees charged to our customers for the use of our hosted cloud offerings, for licenses to our on-premise software products, and for standardized and premium support services, consulting, customer-specific software developments, training, and other services. ​ Cloud and software revenue, as presented in our Consolidated Income Statements, is the sum of our cloud revenue, our software license revenue, and our software support revenue. ​ - ​ ● ● ● ● ​ - ​ - ​ Services revenue primarily represents fees earned from professional consulting services, premium support services, training services, and messaging services. ​ ​ Identification of Contract ​ We frequently enter into multiple contracts with the same customer. For accounting purposes, ​ New arrangements with existing customers can be either a new contract or the modification of prior contracts with the customer. Our judgment in making this determination considers whether there is a connection between the new arrangement and the pre-existing contracts, whether the goods and services under the new arrangement are highly interrelated with the goods and services sold under prior contracts, and how the goods and services under the new arrangement are priced. In determining whether a change in transaction price represents a contract modification or a change in variable consideration, we examine whether the change in price results from changing the contract or from applying unchanged existing contract provisions. ​ ​ ​ ​ Identification of Performance Obligations ​ Our customer contracts often include various products and services. Typically, the products and services outlined in the Classes of Revenue ​ When selling goods or services, we frequently grant customers options to acquire additional goods or services (for example, renewals of renewable offerings, or additional volumes of purchased software). We apply judgment in determining whether such options provide a material right to the customer that the customer would not receive without entering into that contract (material right options). In this judgment, we consider, for example, whether the options entitle the customer to a discount that exceeds the discount granted for the respective goods or services sold together with the option. ​ ​ Determination of Transaction Price ​ We apply judgment in determining the amount to which we expect to be entitled in exchange for transferring promised goods or services to a customer. This includes 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. In this judgment, we consider our history with the respective customer or on a portfolio basis. ​ Our typical cloud services do not provide the customer with a software license because the customer does not have the right to terminate the hosting contract and take possession of the software. Consequently, cloud fees that are based on transaction volumes are considered in the transaction price based on estimates rather than being accounted for as sales-based license royalties. ​ Only very rarely do our contracts include significant financing components. We do not account for financing components if the period between when SAP transfers the promised goods or services to the customer and when the customer pays for those goods or services is one year or less. ​ ​ Allocation of Transaction Price ​ We have established a hierarchy to identify the standalone selling prices (SSPs) that we use to allocate the transaction price of a customer contract to the performance obligations in the contract. ​ - - - ​ Judgment is required when estimating SSPs. To judge whether the historical pricing of our goods and services is highly variable, we have established thresholds of pricing variability. For judging whether contractual renewal prices are substantive, we have established floor prices that we use as SSPs whenever the contractual renewal prices are below these floor prices. In judging whether contracts are expected to renew at their contractual renewal prices, we rely on our respective renewal history. The SSPs of material right options depend on the probability of option exercise. In estimating these probabilities, we apply judgment considering historical exercise patterns. ​ We review the SSPs periodically or whenever facts and circumstances change to ensure the most objective input parameters available are used. ​ ​ Recognition of Revenue ​ Cloud revenue is recognized ​ Software revenue ​ ​ ​ ​ ​ - - ◾ ◾ ​ For such development agreements, we recognize revenue over time as the software development progresses. Judgment is required in identifying an appropriate method to measure the progress toward complete satisfaction of such performance obligations. We typically measure progress of our development agreements based on the direct costs incurred to date in developing the software as a percentage of the total reasonably estimated direct costs to fully complete the development work (percentage-of-completion method). This method of measuring progress faithfully depicts the transfer of the development services to the customer, as substantially all of these costs are cost of the staff or third parties performing the development work. In estimating the total cost to fully complete the development work, we consider our history with similar projects. ​ - ​ Software support revenue ​ ​ Service revenue ​ ​ Revenue for combined performance obligations is recognized over the longest period of all promises in the combined performance obligation. ​ Judgment is also required to determine whether revenue is to be recognized at a point in time or over time. For performance obligations satisfied over time, we need to measure progress using the method that best reflects SAP’s performance. When using cost incurred as a measure of progress for recognizing revenue over time, we apply judgment in estimating the total cost to satisfy the performance obligation. ​ ​ All of the judgments and estimates mentioned above can significantly impact the timing and amount of revenue to be recognized. ​ Contract Balances ​ We recognize trade receivables for performance obligations satisfied over time gradually as the performance obligation is satisfied and in full once the invoice is due. Judgment is required in determining whether a right to consideration is unconditional and thus qualifies as a receivable. ​ Contract liabilities primarily reflect invoices due or payments received in advance of revenue recognition. ​ Typically, we invoice fees for on-premise standard software on contract closure and software delivery. Periodic fixed fees for cloud subscription services, software support services, and other multi-period agreements are typically invoiced yearly or quarterly in advance. Such fee prepayments account for the majority of our contract liability balance. Fees based on actual transaction volumes for cloud subscriptions and fees charged for non-periodical services are invoiced as the services are delivered. While payment terms and conditions vary by contract type and region, our terms typically require payment within 30 to 60 days. ​ ​
Trade and Other Receivables	​ y Accounting for Trade and Other Receivables ​ We measure trade receivables and contract assets from contracts with customers at amortized cost less expected credit losses. We account for expected credit losses by recording an allowance on a portfolio basis. We apply the simplified impairment approach in that, on initial measurement of the receivables, we consider all credit losses that are expected to occur during the lifetime of the receivables. We use a provision matrix to estimate these losses. Additionally, we recognize allowances for individual receivables if there is objective evidence of credit impairment. Account balances are written off either partially or in full if we judge that the likelihood of recovery is remote. For information about how the default risk for trade receivables is analyzed and managed, how the loss rates for the provision matrix are determined, how credit impairment is determined and what our criteria for write-offs are, see the section on credit risk in Note (F.1) In our Consolidated Income Statements, net gains/losses include income/expenses from expected credit loss allowances from applying the provision matrix, from credit-impaired customer balances, and from write-offs and related reversals which are included in other operating income/expense, net. Gains/losses from foreign currency exchange rate fluctuations are included in Other non-operating income/expense, net. Determining our expected credit loss allowance involves significant judgment. In this judgment, we primarily consider our historical experience with credit losses in the respective provision matrix risk class and current data on overdue receivables. We expect that our historical default rates represent a reasonable approximation for future expected customer defaults. Besides historical data, our judgment used in developing the provision matrix considers reasonable and supportable forward-looking information (for example, changes in country risk ratings, and fluctuations in credit default swaps of the countries in which our customers are located). The assessment of whether a receivable is collectible involves the use of judgment and requires us to make assumptions about customer defaults that could change significantly. In applying this judgment, we evaluate available information about a particular customer’s financial situation to determine whether it is probable that a credit loss had occurred and, if so, whether the amount of the loss is reasonably estimable. If it is, an allowance for that specific account is then necessary. Basing the expected credit loss allowance for the remaining receivables primarily on our historical loss experience likewise requires judgment, as history may not be indicative of future development. Also, including reasonable and supportable forward-looking information in the loss rates of the expected credit loss allowance requires judgment, as they may not provide a reliable prognosis for future development.
Capitalized Cost from Contracts with Customers	​ ​ y Costs of Obtaining Customer Contracts Capitalized costs from customer contracts are classified as Other non-financial assets in our statement of financial position. The capitalized assets for the incremental costs of obtaining a customer contract primarily consist of sales commissions earned by our sales force. Judgment is required in determining the amounts to be capitalized, particularly where the commissions are based on cumulative targets and where commissions relate to multiple performance obligations in one customer contract. We capitalize such cumulative target commissions for all customer contracts that count towards the cumulative target but only if nothing other than obtaining customer contracts can contribute to achieving the cumulative target. Commissions for contracts with multiple performance obligations or for probable renewals thereof are allocated to these performance obligations and probable renewals relative to the respective standalone selling price. Typically, we either do not pay sales commissions for customer contract renewals or such commissions are not commensurate with the commissions paid for new contracts. Thus, the commissions paid for renewable new contracts also relate to expected renewals of these contracts. Consequently, we amortize sales commissions paid for new customer contracts on a straight-line basis over the expected contract life including probable contract renewals. Judgment is required in estimating these contract lives. In exercising this judgment, we consider our respective renewal history adjusted for indications that the renewal history is not fully indicative of future renewals. The amortization periods range from 18 months to eight years depending on the type of offering and reflect our strategy as communicated in 2020 to expedite our customers' transition from the on-premise business model of perpetual license and support towards the cloud subscription model. Amortization of the capitalized costs of obtaining customer contracts is classified as sales and marketing expense. We expense incremental costs of obtaining a customer contract as incurred if we expect an amortization period of one year or less. y Costs to Fulfill Customer Contracts Capitalized costs incurred to fulfill customer contracts mainly consist of direct costs for set-up and implementation of cloud products and custom cloud development contracts as far as these costs are not in scope of other standards than IFRS 15. These costs are amortized after completion of the setup and implementation or the development , respectively, on a straight-line basis over the expected life of the cloud subscription contract and including expected renewals. Derived from our respective renewal history, and considering indications that the renewal history is not fully indicative of future renewals, the amortization period is typically seven to eight years. In addition, the capitalized costs include third-party license fees which are amortized over the term of the third-party license contract. Judgment is required in evaluating whether costs are direct or indirect and in estimating contract lives. Amortization of capitalized costs to fulfill contracts for custom cloud applications and extensions is included in the cost of cloud.
Customer-Related Provisions	​ y Expected Contract Losses ​ Customer-related provisions mainly include expected contract losses. We adjust these provisions as further information becomes available and as circumstances change. Non-current provisions are measured at the present value of their expected settlement amounts as at the reporting date. y Customer-Related Litigation and Claims Furthermore, these provisions also include obligations resulting from customer-related litigation and claims. We are currently confronted with various claims and legal proceedings, including claims that relate to customers demanding indemnification for proceedings initiated against them based on their use of SAP software, and occasionally claims that relate to customers being dissatisfied with the products and services that we have delivered to them. The obligations arising from customer-related litigation and claims comprise 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. Due to uncertainties relating to these matters, provisions are based on the best information available. 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: - - - - 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 and additional provisions. The expected timing or amounts of any outflows of economic benefits resulting 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.
Share-Based Payments	​ y Accounting for Share-Based Payments ​ Classification in the Income Statement ​ Share-based payments cover cash-settled and equity-settled awards issued to our employees. The respective expenses are recognized as employee benefits and classified in our Consolidated Income Statements according to the activities that the employees perform. 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 the equity price risk, see Note (F.1) Valuation, Judgment, and Sources of Estimation Uncertainty We use certain assumptions in estimating the fair values for our share-based payments, including expected share price volatility and expected award life (which represents our estimate of the average remaining life until the awards 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 LTI 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. The fair value of the share units granted under the LTI 2020 are dependent on our performance against the total shareholder return (TSR) for NASDAQ-100 companies, the volatility, and the expected correlation between the TSR of the NASDAQ-100 companies and our TSR. We believe that the expected volatility is the most sensitive assumption we use in estimating the fair values of our share options. Regarding future payout under our cash-settled plans, the SAP share price is the most relevant factor. With respect to our LTI 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. With respect to our LTI 2020, we believe that future payout will be significantly impacted not only by our share price but also by the relative performance against the NASDAQ-100 companies. Future payouts under our LTI°2020 will also be dependent on meeting non-market-based performance conditions based on SAP's long-term strategy. The latter, however, is not incorporated into our fair value calculation but leads to adjustments of the quantity. Changes in these factors could significantly affect the estimated fair values as calculated by the valuation model, and the future payout. 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. Presentation in the Statements of Cash Flows We present the payments of our share-based payment plans separately in our Statements of Cash Flows under cash flows from operating activities. As a result, the changes in other assets and in other liabilities presented in the reconciliation of operating cash flow no longer consider share-based payment-related assets or liabilities. ​
Pension Plans and Similar Obligations	​ y Defined Contribution Plans ​ Amounts for domestic and foreign defined contribution plans are based on a percentage of the employees’ salaries or on the amount of contributions made by employees. In Germany and some other countries, we make contributions to public pension schemes that are operated by national or local government or similar institutions. Expenses for such local state pension plans are recognized as short-term employee benefits, that is, social security expenses. y Defined Benefit Pension Plans 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. 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. Total expenses on defined benefit pension plans comprise related current and past service costs as well as interest income and expense.
Other Employee Related Obligations	​ y Accounting Policy ​ As far as the obligation for long-term employee benefits is secured by pledged reinsurance coverage, it is offset with the relating plan asset. ​
Restructuring	​ y Recognition of Restructuring Provisions ​ ​ We only recognize provisions for restructuring if and when the following occurs: - - - - We consider whether a change in business is material based on the business affected rather than for SAP as a whole. In judging whether a unit qualifies as a business for restructuring purposes, we consider if the unit has its own management team, has access to all inputs and processes necessary to provide outputs, and generates or could generate revenues. The materiality of a change to a business is assessed based on both the size and the nature of the change and therefore does not necessarily involve a material quantitative impact on our financial statements.
Results of Segments	​ y Segment Reporting Policies ​ Our management reporting system, and hence our segment 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 but 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, where both actual and constant currency numbers are reported to and used by our CODM. 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: - - ● Acquisition-related charges such as 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) as well as sale/disposal gains and losses for these intangibles, settlements of pre-existing business relationships in connection with a business combination, and acquisition-related third-party expenses ● Share-based payment expenses ● Restructuring expenses - Revenues and expenses of our operating but non-reportable segment, and the certain activities managed on corporate level, as outlined above, are presented under the Other revenue and Other expenses items in the reconciliation in Note (C.2) 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 (D.2) ​
Income Taxes	​ ​ y Judgments and Estimates ​ 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 interpretations of tax laws, such as those involving transfer pricing and intercompany transactions 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. In determining our worldwide income tax provisions, judgment is involved in assessing whether to consider each uncertain tax treatment separately or together with one or more other uncertain tax treatments and whether to reflect the respective effect of uncertainty based on the most likely amount or the expected value. In applying these judgments, we consider the nature and the individual facts and circumstances of each uncertain tax treatment as well as the specifics of the respective jurisdiction, including applicable tax laws and our interpretation thereof. The assessment whether a deferred tax asset is impaired requires 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. Judgment is also required in evaluating whether interest or penalties related to income taxes meet the definition of income taxes, and, if not, whether it is of financial nature. In this judgment, we particularly consider applicable local tax laws and interpretations on IFRS by national standard setters in the area of group financial reporting.
Business Combinations	​ y Measuring Non-Controlling Interests and Allocation of Consideration Transferred ​ We decide for each business combination 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. We classify costs related to executing business combinations as general and administration expense. 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 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). ​
Goodwill	​ y Goodwill and Intangible Asset Impairment Testing ​ 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. In general, the test is performed at the same time (at the beginning of the fourth quarter) for all operating segments. 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 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. Changes in our segment structure result in the reallocation of goodwill with the reallocated goodwill being calculated based on relative values (if a direct allocation is not possible). ​
Intangible Assets	​ y Recognition of Intangibles ​ Whereas in general, expenses for internally generated intangibles are expensed as incurred, development expenses incurred on standard-related customer development projects (for which the IAS 38 criteria are met cumulatively) are capitalized on a limited scale with those amounts being amortized over the estimated useful life of up to 12 years. Determining whether internally generated intangible assets from development qualify for recognition requires significant judgment, particularly in the following areas: - - - - - 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. y Measurement of Intangibles All our purchased intangible assets other than goodwill have finite useful lives. They are initially measured at acquisition cost and subsequently amortized based on the expected consumption of economic benefits over their estimated useful lives ranging from two Acquired in-process research and development project assets are typically amortized over five Judgment is required in determining the following: - - Both the amortization period and the amortization method have an impact on the amortization expense that is recorded in each period. y Classification of Intangibles 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 relationships and acquired trademark licenses. Amortization expenses of intangible assets are classified as cost of cloud, cost of services, research and development, sales and marketing, and general and administration, depending on the use of the respective intangible assets. ​
Property, Plant, and Equipment	​ ​ y Depreciation of Property, Plant and Equipment ​ Property, plant, and equipment are typically depreciated using the straight-line method. Judgment is required in estimating the useful life of the assets. In this assessment we consider, among others, our history with similar assets and current and future changes in technology.
Leases	​ y Accounting Policies, Judgments, and Estimates ​ Under IFRS 16, a contract is or contains a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. As a lessee, SAP recognizes a right-of-use asset representing its right to use the underlying asset and a lease liability representing its obligation to make lease payments. The right-of-use assets are depreciated on a straight-line basis and interest expense is recognized on the lease liabilities. The vast majority of our leases consist of facility and data center leases. Payments for short-term and low-value leases are expensed over the lease term. Extension options are included in the lease term if their exercise is reasonably certain.
Equity Investments	​ y Accounting Policies, Judgments, and Estimates ​ As we do not designate financial assets as “at fair value through profit or loss,” we generally classify financial assets into the following categories: at amortized cost (AC), at fair value through other comprehensive income (FVOCI), and at fair value through profit or loss (FVTPL), depending on the contractual cash flows of and our business model for holding the respective asset. For equity securities, as the cash flow characteristics are typically other than solely principal and interest, we take an investment-by-investment decision whether to classify as FVTPL or FVOCI. Judgment is required particularly in estimating the fair values of equity securities that are not listed publicly. Gains/losses on equity securities at FVTPL include gains/losses from fair value fluctuations, from disposals as well as dividends, while gains/losses on equity securities at FVOCI only include dividends, all of which are shown in Financial Income, net. Regular way purchases and sales are recorded as at the trade date. ​
Liquidity	​ y Accounting for Non-Derivative Financial Instruments ​ Classification and Measurement of Non-Derivative Financial Debt Investments ​ Our non-derivative financial debt investments comprise cash at banks and cash equivalents (highly liquid investments with original maturities of three months or less, such as time deposits and money-market funds), loans and other financial receivables, and acquired debt securities. As we do not designate financial assets as “at fair value through profit or loss,” we generally classify financial assets as: at amortized cost (AC), at fair value through other comprehensive income (FVOCI), or at fair value through profit or loss (FVTPL), depending on the contractual cash flows of, and our business model for, holding the respective asset. Financial assets having cash flow characteristics other than solely principal and interest such as money market and similar funds are generally classified as FVTPL. Generally, all other financial assets with cash flows consisting solely of principal and interest are classified as AC because we follow a conservative investment approach, safeguarding our liquidity by ensuring the safety of principal investment amounts. Gains/losses on non-derivative financial debt investments at FVTPL are reported in Financial income, net and show interest income/expenses separately from other gains/losses which include gains/losses from fair value fluctuations and disposals. Gains/losses on non-derivative financial debt investments at AC are reported in Financial income, net and show interest income/expenses separately from other gains/losses which include gains/losses disposals and changes in expected and incurred credit losses. Gains/losses from foreign currency exchange rate fluctuations are included in Other non-operating income/expense, net. Regular way purchases and sales are recorded as at the trade date. Impairment of Non-Derivative Financial Debt Investments For these financial assets, we apply considerable judgment by employing the general impairment approach as follows: - - Non-Derivative Financial Liabilities Non-derivative financial liabilities include bank loans, issued bonds, private placements, and other financial liabilities. Included in other financial liabilities are customer funding liabilities which 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. As we do not designate financial liabilities as FVTPL, we generally classify non-derivative financial liabilities as AC. Expenses and gains or losses on financial liabilities at AC mainly consist of interest expense which is shown in Financial income, net. Gains/losses from foreign currency exchange rate fluctuations are included in Other non-operating income/expense, net. Group Liquidity, Financial Debt, and Net Debt Group liquidity consists of cash at banks, money market and other funds, time deposits, and debt securities (both with remaining maturities of less than one year). Financial debt is defined as the nominal volume of bank loans, CP, private placements, and bonds. Net debt is group liquidity less financial debt. ​
Financial Risk Factors and Risk Management	y Accounting for Derivative Financial 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 IFRS 9, which involves judgment. 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 IFRS 9. 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. Fair value fluctuations in the spot component of such derivatives at FVTPL are included in Other non-operating income/expense, net while the forward element is shown in Financial income, net. ​ Derivatives Designated as Hedging Instruments a) Cash Flow Hedge In general, we apply cash flow hedge accounting to the foreign currency risk of highly probable forecasted transactions. 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. Accordingly, the effective portion of these components determined on a present value basis is recorded in other comprehensive income. The forward element and time element as well as foreign currency basis spreads excluded from the hedging relationship are recorded as cost of hedging in a separate position in other comprehensive income. As the amounts are not material, they are presented together with the effective portion of the cash flow hedges in our consolidated statements of comprehensive income and consolidated statements of changes in equity. All other components including counterparty credit risk adjustments of the derivative and the ineffective portion are immediately recognized in Financial Income, net in profit or loss. Amounts accumulated in other comprehensive income are reclassified to profit or loss to Other non-operating income/expense, net and Financial income, net in the same period when the hedged item affects profit or loss. ​ b) Fair Value Hedge We apply fair value hedge accounting for certain of our fixed-rate financial liabilities and show the fair value fluctuations in Financial income, net. ​ c) Valuation and Testing of Effectiveness At inception of a designated hedging relationship, we document our risk management strategy and the economic relationship between hedged item and hedging instrument. The existence of an economic relationship is demonstrated as well as the effectiveness of the hedging relationship tested prospectively by applying the critical terms match for our foreign currency hedges, since currencies, maturities, and the amounts are closely aligned for the forecasted transactions and for the spot element of the forward exchange rate contract or intrinsic value of the currency options, respectively. For interest rate swaps, effectiveness is tested prospectively 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 main sources of ineffectiveness are: - -
Fair Value Disclosures on Financial Instruments	​ y Level Transfers 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. ​
Other Litigation, Claims and Legal Contingencies	​ ​ y Uncertainty in Context of Legal Matters The policies outlined in Note (A.4) 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 resolve 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 typically not practicable to reliably estimate the financial effect that these lawsuits and claims would have if SAP were to incur expenditure for these cases. Further, the expected timing of any resulting outflows of economic benefits from these lawsuits and claims is typically uncertain and not estimable, as it depends generally on the duration of the legal proceedings and settlement negotiations required to resolve them.
Executive and Supervisory Board Compensation	​ y Accounting Policy The share-based payment amounts disclosed below in the table “Executive Board Compensation” are based on the grant date fair value of the share units in the respective year. In 2020, share units were issued to the Executive Board members under the LTI 2020 and in 2019 and 2018 under the LTI 2016 Plan. In the table “Share-Based Payment for Executive Board Members,” the share-based payment expense is the amount recorded in profit or loss under IFRS 2 (Share-Based Payment) in the respective period.

Basis for Preparation (Tables)

Basis for Preparation (Tables)	12 Months Ended
	Dec. 31, 2020
Basis for Preparation
Schedule of exchange rates of key currencies affecting the company	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Equivalent to €1 ​ ​ ​ Middle Rate ​ Annual Average Exchange Rate ​ ​ ​ ​ as at 12/31 ​ ​ ​ ​ 2020 2019 2020 2019 2018 U.S. dollar USD 1.2271 1.1234 1.1413 1.1196 1.1815 Japanese yen JPY 126.49 121.94 121.78 122.06 130.41 Pound sterling GBP 0.8990 0.8508 0.8892 0.8773 0.8847 Swiss franc CHF 1.0802 1.0854 1.0703 1.1127 1.1549 Canadian dollar CAD 1.5633 1.4598 1.5294 1.4857 1.5302 Australian dollar AUD 1.5896 1.5995 1.6554 1.6106 1.5799

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 31, 2020
Revenue
Schedule of revenue by region	​ ​ ​ ​ ​ ​ ​ ​ € millions 2020 2019 2018 Germany 4,015 3,948 3,658 Rest of EMEA 8,052 8,158 7,446 EMEA 12,067 12,105 11,104 United States 9,110 9,085 7,880 Rest of Americas 1,996 2,109 1,832 Americas 11,106 11,194 9,713 Japan 1,305 1,180 963 Rest of APJ 2,859 3,074 2,928 APJ 4,165 4,254 3,891  SAP Group 27,338 27,553 24,708 ​
Schedule of major revenue classes by region	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Cloud Revenue ​ Cloud and Software Revenue ​ ​ ​ ​ ​ ​ 2020 2019 2018 2020 2019 2018 EMEA ​ 2,608 ​ 2,115 ​ 1,441 ​ 10,364 ​ 10,211 ​ 9,339 Americas ​ 4,439 ​ 3,945 ​ 2,941 ​ 9,239 ​ 9,172 ​ 7,973 APJ ​ 1,033 ​ 872 ​ 611 ​ 3,625 ​ 3,629 ​ 3,310  SAP Group ​ 8,080 ​ 6,933 ​ 4,993 ​ 23,228 ​ 23,012 ​ 20,622 ​

Trade and Other Receivables (Ta

Trade and Other Receivables (Tables)	12 Months Ended
	Dec. 31, 2020
Trade and Other Receivables
Schedule of trade and other receivables	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ 2019 ​ Current Non-Current Total Current Non-Current Total Trade receivables, net 6,199 33 6,232 7,561 21 7,582 Other receivables 395 103 498 346 108 454 / Total 6,593 137 6,730 7,908 129 8,037 ​

Capitalized Cost from Contrac_2

Capitalized Cost from Contracts with Customers (Tables)	12 Months Ended
	Dec. 31, 2020
Capitalized Cost from Contracts with Customers
Schedule of Capitalized Cost from Contracts with Customers	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 2019 ​ Current Non-Current Total Current Non-Current Total Capitalized cost of obtaining customer contracts 491 1,536 2,028 ​ 414 1,318 1,732 Capitalized cost to fulfill customer contracts 91 151 242 ​ 66 117 183 Capitalized contract cost ​ 583 ​ 1,687 ​ 2,270 ​ 480 ​ 1,435 ​ 1,915 / 1,321 ​ 1,926 3,247 ​ 1,188 ​ 1,701 2,889 Capitalized contract cost as % of / 44 88 70 ​ 40 84 66 ​
Summary of Amortization Expense	​ ​ ​ ​ ​ ​ € millions 2020 2019 Capitalized cost of obtaining customer contracts 450 367 Capitalized cost to fulfill customer contracts 129 81

Employee Headcount (Tables)

Employee Headcount (Tables)	12 Months Ended
	Dec. 31, 2020
Employee Headcount
Schedule of Employee Headcount	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Full-time equivalents ​ 12/31/2020 ​ 12/31/2019 ​ 12/31/2018 ​ EMEA Americas APJ Total EMEA Americas APJ Total EMEA Americas APJ Total Cloud and software 6,278 4,589 5,525 16,392 6,501 4,426 5,361 16,288 6,341 4,268 5,374 15,983 Services 8,175 5,934 5,733 19,842 8,250 6,018 5,971 20,239 8,120 5,736 5,620 19,476 Research and development 13,705 6,094 9,781 29,580 12,710 5,793 9,131 27,634 12,478 5,651 8,930 27,060 Sales and marketing 10,348 10,485 5,000 25,834 10,205 10,368 5,209 25,781 9,843 9,452 4,918 24,213 General and administration 3,285 2,161 1,243 6,689 3,161 2,123 1,246 6,530 2,906 1,970 1,147 6,024 Infrastructure 2,291 1,107 696 4,094 2,220 984 654 3,859 2,160 951 631 3,742 SAP Group (December 31) 44,082 30,369 27,979 102,430 43,048 29,712 27,571 100,330 41,848 28,029 26,620 96,498 Thereof acquisitions 609 97 75 781 338 1,638 137 2,113 657 952 434 2,043 SAP Group (months' end average) 43,340 30,306 27,830 101,476 42,697 29,368 27,092 99,157 40,496 27,454 25,759 93,709

Employee Benefits Expenses (Tab

Employee Benefits Expenses (Tables)	12 Months Ended
	Dec. 31, 2020
Employee Benefits Expenses
Schedule of Components of Employee Benefits Expenses	​ ​ ​ ​ ​ ​ ​ ​ € millions 2020 2019 2018 Salaries 10,413 10,031 9,025 Social security expenses 1,439 1,477 1,339 Share-based payment expenses 1,084 1,835 830 Pension expenses 419 369 330 Employee-related restructuring expenses -7 1,111 19 Termination benefits outside of restructuring plans 72 47 52 Employee benefits expenses 13,420 14,870 11,595

Share-Based Payments (Tables)

Share-Based Payments (Tables)	12 Months Ended
	Dec. 31, 2020
SHARE-BASED PAYMENTS
Schedule of Share-Based Payment Expense	​ ​ ​ ​ ​ ​ ​ ​ € millions 2020 2019 2018 Cost of cloud ​ 40 ​ 56 ​ 27 Cost of software 55 82 51 Cost of services 175 246 142 Research and development 296 429 210 Sales and marketing 360 562 312 General and administration 157 461 88 Share-based payment expenses 1,084 1,835 830 Thereof cash-settled share-based payments 893 1,664 674 Thereof equity-settled share-based payments 191 171 156 ​
Cash-Settled Plans
SHARE-BASED PAYMENTS
Summary of Fair Value and Parameters Used at Grant Date	Fair Value and Parameters Used at Year End 2020 for Cash-Settled Plans ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ €, unless otherwise stated LTI 2016 Plan LTI 2020 RSU Plan Qualtrics ​ ​ (2017-2019 ​ (2020 Tranche) ​ (2017–2020 ​ Rights ​ Tranches) ​ Tranches) ​ Weighted average fair value as at 12/31/2020 ​ 72.94 ​ 94.75 105.52 33.66 ​ Information how fair value was measured at measurement date ​ ​ Option pricing model used Monte Carlo ​ Monte Carlo ​ Other 1 ​ Other 1 ​ Share price ​ 107.22 ​ 107.22 ​ 107.22 ​ 107.22 ​ Risk-free interest rate, depending on maturity (in %) –0.75 to –0.11 ​ NA ​ –0.77 to –0.32 ​ –0.77 to –0.37 ​ Expected volatility (in %) 34 to 42 ​ 30 ​ NA ​ NA ​ Expected dividend yield (in %) 1.54 ​ NA ​ 1.54 ​ 1.54 ​ Weighted average remaining life of awards outstanding as at 12/31/2020 (in years) 1.2 ​ 3.2 ​ 1.0 ​ 1.5 ​ ​ 1 Fair Value and Parameters Used at Year End 2019 for Cash-Settled Plans ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ €, unless otherwise stated LTI 2016 Plan SOP 2010 RSU Plan Qualtrics ​ ​ (2016–2019 ​ (2014–2015 ​ (2016–2019 ​ Rights ​ Tranches) Tranches) Tranches) ​ Weighted average fair value as at 12/31/2019 ​ 94.06 ​ 49.51 118.72 37.55 ​ Information how fair value was measured at measurement date ​ ​ ​ ​ ​ ​ Option pricing model used Monte Carlo ​ Monte Carlo ​ Other 1 ​ Other 1 ​ Share price ​ 120.32 ​ 120.32 ​ 120.32 ​ 120.32 ​ Risk-free interest rate, depending on maturity (in %) –0.68 to –0.57 ​ –0.25 to –0.08 ​ –0.68 to –0.31 ​ –0.55 to –0.35 ​ Expected volatility (in %) 20 to 25 ​ 27 to 36 ​ NA ​ NA ​ Expected dividend yield (in %) 1.26 ​ 1.26 ​ 1.26 ​ 1.26 ​ Weighted average remaining life of awards outstanding as at 12/31/2019 (in years) 1.9 ​ 0.3 1.0 1.7 ​ ​ 1
Summary of Changes in Numbers of Outstanding Awards	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Thousands, unless otherwise stated LTI 2016 Plan LTI 2020 (2020 SOP 2010 ​ RSU Plan Qualtrics ​ ​ (2016–2019 ​ Tranche) ​ (2013–2015 ​ (2016–2020 ​ Rights ​ ​ Tranches) ​ ​ ​ Tranches) ​ Tranches) ​ ​ 12/31/2018 926 NA 7,086 ​ 15,264 NA Granted 1 344 NA 0 ​ 9,339 24,666 Adjustment based upon KPI target achievement NA NA NA ​ 122 NA Exercised 0 NA -3,904 ​ -7,540 -7,776 Forfeited -160 NA -144 ​ -1,057 -883 12/31/2019 1,110 0 3,039 ​ 16,128 16,007 Granted 0 202 0 ​ 9,238 0 Adjustment based upon KPI target achievement -211 NA NA ​ -5 NA Exercised -129 0 -1,773 ​ -7,204 -7,791 Forfeited -3 -30 -66 ​ -1,164 -699 12/31/2020 767 172 1,200 ​ 16,993 7,518 1 Granted includes additions from business combinations ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Outstanding awards exercisable as at ​ ​ ​ ​ ​ ​ 12/31/2019 0 NA 3,039 ​ 0 0 12/31/2020 0 0 1,200 ​ 0 0 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total carrying amount (in € millions) of liabilities as at ​ ​ ​ ​ ​ ​ 12/31/2019 73 NA 150 ​ 1,100 377 12/31/2020 49 6 42 ​ 1,027 193 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total intrinsic value of vested awards (in € millions) as at ​ ​ ​ ​ ​ ​ 12/31/2019 51 NA 155 ​ 0 0 12/31/2020 32 3 42 ​ 0 0 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted average share price (in €) for awards exercised in ​ ​ ​ ​ ​ ​ 2019 NA NA 111.58 ​ 98.11 106.15 2020 124.03 NA 121.49 ​ 109.75 113.34 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total expense (in € millions) recognized in ​ ​ ​ ​ ​ ​ 2018 8 NA 43 ​ 611 NA 2019 44 NA 66 ​ 1,087 461 2020 -9 6 2 ​ 760 132 ​
Summary of Share Based Payment Liabilities As Part of Other Non-Financial Liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ 2019 ​ Current Non-Current Total Current Non-Current Total Share-based payment liabilities 863 454 1,317 1,130 605 1,735 / ​ 4,643 ​ 770 ​ 5,413 ​ 4,839 ​ 957 ​ 5,796 Share-based payment liabilities as % of / ​ 19 ​ 59 ​ 24 ​ 23 ​ 63 ​ 30 ​
Equity-Settled Share-Based Payments
SHARE-BASED PAYMENTS
Schedule of Share-Based Payment Expense	Recognized Expense for Equity-Settled Plans ​ ​ ​ ​ ​ ​ ​ ​ € millions 2020 2019 2018 Own ​ 191 ​ 171 ​ 149
Schedule of Number of Shares Purchased	Number of Shares Purchased ​ ​ ​ ​ ​ ​ ​ ​ Millions 2020 2019 2018 Own ​ 5.5 ​ 5.2 ​ 5.3 ​

Pension Plans and Similar Obl_2

Pension Plans and Similar Obligations (Tables)	12 Months Ended
	Dec. 31, 2020
Pension Plans and Similar Obligations
Schedule of Total Expense of Defined Benefit Pension Plans	​ ​ ​ ​ ​ ​ ​ ​ Total Expense of Pension Plans ​ ​ ​ € millions 2020 2019 2018 Defined contribution plans 326 314 280 Defined benefit pension plans 93 55 50 Pension expenses 419 369 330
Schedule of Present Value of the defined Benefit obligations (DBO) and the Fair value of the Plan Assets	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Domestic Plans ​ Foreign Plans ​ Other Foreign Post-Employment ​ Total ​ ​ ​ ​ ​ ​ Plans ​ ​ ​ 2020 2019 2020 2019 2020 2019 2020 2019 Present value of the DBO 1,127 1,026 616 533 189 156 1,932 1,715 Fair value of the plan assets 1,112 1,009 506 411 73 65 1,691 1,485 Net defined benefit liability (asset) 15 17 110 122 116 91 241 230 Net defined benefit liability (asset) as % of: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ / 0 0 0 0 0 0 0 0 / ​ 4 ​ 5 ​ 31 ​ 37 ​ 32 ​ 27 ​ 66 ​ 70 ​
Summary of Actuarial Assumptions	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Percent ​ Domestic Plans ​ Foreign Plans ​ Other Foreign Post-Employment Plans ​ 2020 2019 2018 2020 2019 2018 2020 2019 2018 Discount rate 0.9 0.8 2.3 0.4 0.3 1.0 3.0 3.7 4.2 ​
Schedule of Sensitivity Analysis	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Domestic Plans ​ Foreign Plans ​ Other Foreign Post-Employment Plans ​ Total ​ 2020 2019 2018 2020 2019 2018 2020 2019 2018 2020 2019 2018 Present value of all defined benefit obligations if: ​ ​ Discount rate was 50 basis points higher 1,066 ​ 968 ​ 836 573 495 391 185 154 126 1,824 1,617 1,353 Discount rate was 50 basis points lower 1,195 ​ 1,090 ​ 940 663 576 450 204 159 141 2,062 1,825 1,531 ​
Schedule of Plan Asset Allocation	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ 2019 ​ Quoted in an Not Quoted in an Quoted in an Not Quoted in an ​ ​ Active Market ​ Active Market ​ Active Market ​ Active Market Total plan assets 485 1,207 445 1,040 Thereof: Asset category ​ ​ ​ ​ Equity investments 149 0 137 0 Corporate bonds 151 0 156 0 Insurance policies 7 1,207 6 1,040 ​

Other Employee-Related Obliga_2

Other Employee-Related Obligations (Tables)	12 Months Ended
	Dec. 31, 2020
Other Employee-Related Obligations
Schedule of other employee-related liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ 2019 ​ Current Non-Current Total Current Non-Current Total Other employee-related liabilities 3,147 316 3,464 3,059 352 3,411 / ​ 4,643 ​ 770 ​ 5,413 ​ 4,839 ​ 957 ​ 5,796 Other employee-related liabilities as % of / 68 41 64 63 37 59 ​

Restructuring (Tables)

Restructuring (Tables)	12 Months Ended
	Dec. 31, 2020
Restructuring
Schedule of Restructuring Expenses	​ ​ ​ ​ ​ ​ ​ ​ € millions 2020 2019 2018 Employee-related restructuring expenses 7 -1,111 ​ -19 Onerous contract-related restructuring expenses and restructuring related impairment losses -4 -19 0  Restructuring expenses 3 -1,130 -19 ​
Summary of restructuring provisions	​ ​ ​ ​ € millions ​ ​ ​ Restructuring Provisions 1/1/2020 ​ 208 Addition ​ 8 Utilization ​ -181 Release ​ -6 Currency impact ​ -1 12/31/2020 ​ 28 Total provisions ​ 441 Restructuring provisions as % of total provisions ​ 6
Schedule of Restructuring Expenses by Functional Area	​ ​ ​ ​ ​ ​ ​ ​ € millions 2020 2019 2018 Cost of cloud ​ 0 ​ -20 ​ 0 Cost of software licenses and support 1 -118 -2 Cost of services -3 -154 -3 Research and development 1 -467 -3 Sales and marketing 3 -299 -11 General and administration ​ 2 ​ -71 ​ 0  Restructuring expenses ​ 3 ​ -1,130 ​ -19

Results of Segments (Tables)

Results of Segments (Tables)	12 Months Ended
	Dec. 31, 2020
Results of Segments
Schedule of Revenue and Results of Segments	Applications, Technology & Support ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ 2019 ​ 2018 ​ ​ Actual ​ Constant ​ Actual ​ Constant ​ Actual ​ Currency Currency 1 Currency Currency 1 Currency Cloud ​ 6,254 ​ 6,379 ​ 5,259 ​ 5,098 ​ 3,905 Software licenses ​ 3,637 ​ 3,765 ​ 4,523 ​ 4,422 ​ 4,645 Software support ​ 11,502 ​ 11,707 ​ 11,542 ​ 11,279 ​ 10,981 Software licenses and support ​ 15,138 ​ 15,472 ​ 16,064 ​ 15,700 ​ 15,626 Cloud and software ​ 21,392 ​ 21,852 ​ 21,323 ​ 20,798 ​ 19,531 Services ​ 288 ​ 292 ​ 341 ​ 335 ​ 342 Total segment revenue ​ 21,680 ​ 22,144 ​ 21,664 ​ 21,132 ​ 19,873 Cost of cloud -2,165 -2,218 -1,972 -1,913 -1,620 Cost of software licenses and support -1,756 -1,790 -1,910 -1,872 -1,835 Cost of cloud and software -3,922 -4,008 -3,882 -3,784 -3,455 Cost of services -308 -313 -332 -326 -321 Total cost of revenue -4,230 -4,321 -4,214 -4,111 -3,776 Segment gross profit 17,450 17,823 17,450 17,022 16,096 Other segment expenses -8,026 -8,190 -7,996 -7,821 -7,513 Segment profit 9,423 9,633 9,454 9,201 8,583 ​ 1 Concur ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ 2019 ​ 2018 ​ ​ Actual ​ Constant ​ Actual ​ Constant ​ Actual ​ Currency Currency 1 Currency Currency 1 Currency Cloud ​ 1,288 ​ 1,306 ​ 1,373 ​ 1,313 ​ 1,107 Software licenses ​ 0 ​ 0 ​ 0 ​ 0 ​ 0 Software support ​ 0 ​ 0 ​ 0 ​ 0 ​ 0 Software licenses and support ​ 0 ​ 0 ​ 0 ​ 0 ​ 0 Cloud and software ​ 1,288 ​ 1,306 ​ 1,373 ​ 1,313 ​ 1,107 Services ​ 217 ​ 221 ​ 236 ​ 226 ​ 231 Total segment revenue ​ 1,505 ​ 1,526 ​ 1,609 ​ 1,539 ​ 1,338 Cost of cloud -154 -158 -181 -173 -160 Cost of software licenses and support 0 0 0 0 0 Cost of cloud and software -154 -158 -181 -173 -160 Cost of services -165 -167 -169 -162 -160 Total cost of revenue -319 -325 -350 -335 -320 Segment gross profit 1,186 1,201 1,260 1,204 1,019 Other segment expenses -622 -632 -640 -614 -537 Segment profit 564 569 620 590 482 ​ 1 ​ ​ Qualtrics ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ 2019 ​ 2018 2 ​ ​ Actual ​ Constant ​ Actual ​ Constant ​ Actual ​ Currency Currency 1 Currency Currency 1 Currency Cloud ​ 518 ​ 529 ​ 371 ​ 353 ​ NA Software licenses ​ 0 ​ 0 ​ 0 ​ 0 ​ NA Software support ​ 0 ​ 0 ​ 0 ​ 0 ​ NA Software licenses and support ​ 0 ​ 0 ​ 0 ​ 0 ​ NA Cloud and software ​ 518 ​ 529 ​ 371 ​ 353 ​ NA Services ​ 162 ​ 166 ​ 137 ​ 130 ​ NA Total segment revenue ​ 681 ​ 696 ​ 508 ​ 483 ​ NA Cost of cloud -43 -43 -33 -31 NA Cost of software licenses and support 0 0 0 0 NA Cost of cloud and software -43 -43 -33 -31 NA Cost of services -110 -112 -78 -74 NA Total cost of revenue -152 -155 -110 -106 NA Segment gross profit 528 541 398 377 NA Other segment expenses -509 -521 -389 -368 NA Segment profit 19 20 8 9 NA ​ 1 2 Services ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ 2019 ​ 2018 ​ ​ Actual ​ Constant ​ Actual ​ Constant ​ Actual ​ Currency Currency 1 Currency Currency 1 Currency Cloud ​ 0 ​ 1 ​ 0 ​ 0 ​ 0 Software licenses ​ 0 ​ 0 ​ 0 ​ 0 ​ 0 Software support ​ 4 ​ 4 ​ 5 ​ 5 ​ 3 Software licenses and support ​ 4 ​ 4 ​ 5 ​ 5 ​ 3 Cloud and software ​ 5 ​ 5 ​ 5 ​ 5 ​ 4 Services ​ 3,153 ​ 3,203 ​ 3,442 ​ 3,354 ​ 3,161 Total segment revenue ​ 3,157 ​ 3,208 ​ 3,447 ​ 3,359 ​ 3,165 Cost of cloud -70 -72 -57 -56 -51 Cost of software licenses and support -33 -34 -55 -54 -77 Cost of cloud and software -103 -106 -112 -110 -128 Cost of services -2,136 -2,179 -2,506 -2,453 -2,379 Total cost of revenue -2,240 -2,285 -2,618 -2,562 -2,507 Segment gross profit 918 923 829 796 658 Other segment expenses -419 -429 -467 -456 -409 Segment profit 499 494 362 340 249 ​ 1 ​
Schedule of Segment Revenue by Region	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ EMEA ​ Americas ​ APJ ​ Total Segment Revenue ​ ​ 2020 ​ 2019 ​ 2020 ​ 2019 ​ 2020 ​ 2019 ​ 2020 ​ 2019 ​ ​ Actual ​ Constant ​ Actual ​ Actual ​ Constant ​ Actual ​ Actual ​ Constant ​ Actual ​ Actual ​ Constant ​ Actual ​ Currency Currency Currency Currency Currency Currency Currency Currency Currency Currency Currency Currency Applications, Technology & Support ​ 10,249 ​ 10,356 10,083 7,964 ​ 8,245 ​ 8,056 ​ 3,467 3,542 ​ 3,525 21,680 ​ 22,144 ​ 21,664 Concur ​ 228 ​ 232 260 1,103 ​ 1,117 ​ 1,176 ​ 175 177 ​ 174 1,505 ​ 1,526 ​ 1,609 Qualtrics ​ 97 ​ 99 68 528 ​ 540 ​ 403 ​ 55 56 ​ 37 681 ​ 696 ​ 508 Services ​ 1,432 ​ 1,448 ​ 1,530 ​ 1,340 ​ 1,370 ​ 1,447 ​ 385 ​ 391 ​ 470 ​ 3,157 ​ 3,208 ​ 3,447 Total reportable segments ​ 12,006 ​ 12,136 11,941 10,935 ​ 11,272 ​ 11,081 ​ 4,082 4,166 ​ 4,207 27,023 ​ 27,574 ​ 27,229 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ EMEA ​ Americas ​ APJ ​ Total Segment Revenue ​ ​ ​ ​ 2019 ​ 2018 ​ ​ ​ 2019 ​ 2018 ​ ​ ​ 2019 ​ 2018 ​ ​ ​ 2019 ​ 2018 ​ ​ Actual ​ Constant ​ Actual ​ Actual ​ Constant ​ Actual ​ Actual ​ Constant ​ Actual ​ Actual ​ Constant ​ Actual Applications, Technology & Support 10,083 10,015 9,416 8,056 7,699 7,226 3,525 3,419 3,231 21,664 21,132 19,873 Concur 260 246 152 1,176 1,125 1,061 174 168 125 1,609 1,539 1,338 Qualtrics 1 68 65 NA 403 383 NA 37 36 NA 508 483 NA Services 1,530 1,473 1,471 1,447 1,441 1,227 470 444 467 3,447 3,359 3,165 Total reportable segments 11,941 11,798 11,038 11,081 10,648 9,515 4,207 4,067 3,823 27,229 26,513 24,376 ​ 1 ​

Reconciliation of Total segment

Reconciliation of Total segment Profit for Reportable Segments to Profit Before Tax (Tables)	12 Months Ended
	Dec. 31, 2020
Reconciliation of Segment Measures to the Consolidated Income Statements
Schedule of reconciliation of total segment profit for reportable segments to profit before tax	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ 2019 ​ 2018 ​ ​ Actual ​ Constant ​ Actual ​ Constant ​ Actual ​ Currency Currency 1 Currency Currency 1 Currency Applications, Technology & Support ​ 21,680 ​ 22,144 ​ 21,664 ​ 21,132 ​ 19,873 Services ​ 3,157 ​ 3,208 ​ 3,447 ​ 3,359 ​ 3,165 Qualtrics ​ 681 ​ 696 ​ 508 ​ 483 ​ NA Concur ​ 1,505 ​ 1,526 ​ 1,609 ​ 1,539 ​ 1,338 Total segment revenue for reportable segments ​ 27,023 ​ 27,574 ​ 27,229 ​ 26,513 ​ 24,376 Other revenue ​ 320 ​ 323 ​ 405 ​ 393 ​ 366 Adjustment for currency impact ​ 0 ​ -554 ​ 0 ​ 728 ​ 0 Adjustment of revenue under fair value accounting ​ -5 ​ -5 ​ -81 ​ -81 ​ -33  Total revenue ​ 27,338 ​ 27,338 ​ 27,553 ​ 27,553 ​ 24,708 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Applications, Technology & Support ​ 9,423 ​ 9,633 ​ 9,454 ​ 9,201 ​ 8,583 Services ​ 499 ​ 494 ​ 362 ​ 340 ​ 249 Qualtrics ​ 19 ​ 20 ​ 8 ​ 9 ​ NA Concur ​ 564 ​ 569 ​ 620 ​ 590 ​ 482 Total segment profit for reportable segments ​ 10,506 10,716 10,444 10,141 9,314 Other revenue ​ 320 323 405 393 366 Other expenses ​ -2,538 -2,536 -2,642 -2,580 -2,517 Adjustment for currency impact ​ 0 -216 0 255 0 Adjustment for ​ ​ ​ ​ ​ ​ Revenue under fair value accounting ​ -5 -5 -81 -81 -33 Acquisition-related charges ​ -577 -577 -689 -689 -577 Share-based payment expenses ​ -1,084 -1,084 -1,835 -1,835 -831  ​ 3 3 -1,130 -1,130 -19  Operating profit ​ 6,623 ​ 6,623 ​ 4,473 ​ 4,473 ​ 5,703  ​ -179 ​ -179 ​ -74 ​ -74 ​ -56  ​ 776 ​ 776 ​ 198 ​ 198 ​ -47  Profit before tax ​ 7,220 ​ 7,220 ​ 4,596 ​ 4,596 ​ 5,600 ​ 1 The 2020 constant currency amounts are only comparable to 2019 actual currency amounts; 2019 constant currency amounts are only comparable to 2018 actual currency amounts.

Other Non-Operating Income_Ex_2

Other Non-Operating Income/Expense, Net (Tables)	12 Months Ended
	Dec. 31, 2020
Other Non-Operating Income/Expense, Net
Schedule of other non-operating income/expense, net	​ ​ ​ ​ ​ ​ ​ ​ € millions 2020 2019 2018 Foreign currency exchange gain/loss, net -154 -51 -31 Thereof from financial assets at fair value through profit or loss 601 358 444 Thereof from financial assets at amortized cost -134 194 148 Thereof from financial liabilities at fair value through profit or loss ​ -487 ​ -396 ​ -415 Thereof from financial liabilities at amortized cost -34 -176 -202 Miscellaneous income/expense, net -25 -23 -25  Other non-operating income/expense, net -179 -74 -56

Financial Income, Net (Tables)

Financial Income, Net (Tables)	12 Months Ended
	Dec. 31, 2020
Financial Income, Net
Schedule of financial income, net	​ ​ ​ ​ ​ ​ ​ ​ € millions 2020 2019 2018 Finance income 1,473 787 371 Thereof gains from financial assets at fair value through profit or loss 1,360 596 227 Finance costs -697 -589 -418 Thereof interest expense from financial liabilities at amortized cost -179 -207 -106 Thereof interest expense from financial liabilities at fair value through profit or loss -76 -155 -206  Financial income, net 776 198 -47

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2020
Income Taxes
Schedule of tax expense by geographic location	​ ​ ​ ​ ​ ​ ​ ​ € millions 2020 2019 2018 Current tax expense ​ ​ ​ ​ ​ Germany 895 ​ 625 ​ 733 Foreign 1,001 ​ 1,153 ​ 1,019 Total current tax expense 1,896 ​ 1,778 ​ 1,752 Deferred tax expense/income ​ ​ ​ ​ ​ Germany -38 ​ -3 ​ 57 Foreign 80 ​ -549 ​ -298 Total deferred tax expense/income 42 ​ -552 ​ -241  Total income tax expense 1,938 ​ 1,226 ​ 1,511 ​
Schedule of major components of tax expense	​ ​ ​ ​ ​ ​ ​ ​ € millions 2020 2019 2018 Current tax expense/income ​ ​ ​ ​ ​ Tax expense for current year 1,653 ​ 1,818 ​ 1,665 Taxes for prior years 243 ​ -40 ​ 87 Total current tax expense 1,896 ​ 1,778 ​ 1,752 Deferred tax expense/income ​ ​ ​ ​ ​ Origination and reversal of temporary differences 47 ​ -710 ​ -501 Unused tax losses, research and development tax credits, and foreign tax credits -5 ​ 158 ​ 260 Total deferred tax expense/income 42 ​ -552 ​ -241  Total income tax expense 1,938 ​ 1,226 ​ 1,511 ​ ​
Schedule of profit before tax by geographic location	​ ​ ​ ​ ​ ​ ​ ​ € millions 2020 2019 2018 Germany 2,481 2,012 3,106 Foreign 4,739 2,584 2,494  Total 7,220 4,596 5,600 ​
Schedule of relationship between tax expense and profit before tax	​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated 2020 2019 2018  Profit before tax 7,220 4,596 5,600 Tax expense at applicable tax rate of 26.3% 1,901 1,212 1,478 Tax effect of: ​ ​ ​ Foreign tax rates -166 -171 -131 Non-deductible expenses 254 116 106 Tax-exempt income -282 -131 -54 Withholding taxes 105 138 91 Research and development and foreign tax credits -100 -89 -33 Prior-year taxes 128 80 -17 Reassessment of deferred tax assets, research and development tax credits, and foreign tax credits 41 48 58 Other 57 23 13  Total income tax expense 1,938 1,226 1,511 Effective tax rate (in %) 26.8 26.7 27.0 ​ ​ ​
Schedule of recognized deferred tax assets and liabilities	​ ​ ​ ​ ​ ​ € millions 2020 2019 Deferred tax assets ​ ​ ​ Intangible assets 455 ​ 504 Property, plant, and equipment 19 ​ 19 Other financial assets 11 ​ 11 Trade and other receivables 115 ​ 61 Pension provisions 194 ​ 135 Share-based payments 197 ​ 268 Other provisions and obligations 1,155 ​ 1,330 Contract liabilities 631 ​ 553 Carryforwards of unused tax losses 108 ​ 131 Research and development and foreign tax credits 57 ​ 56 Other 108 ​ 152 Total deferred tax assets 3,050 ​ 3,220 Deferred tax liabilities ​ ​ ​ Intangible assets 854 ​ 1,006 Property, plant, and equipment 529 ​ 544 Other financial assets 239 ​ 221 Trade and other receivables 178 ​ 148 Pension provisions 21 ​ 13 Share-based payments 0 ​ 1 Other provisions and obligations 87 ​ 50 Contract liabilities 4 ​ 6 Other 123 ​ 59 Total deferred tax liabilities 2,035 ​ 2,048 Total deferred tax assets, net 1,015 ​ 1,172 ​
Schedule of items not resulting in a deferred tax asset	​ ​ ​ ​ ​ ​ ​ ​ € millions 2020 2019 2018 Unused tax losses ​ ​ ​ ​ ​ Not expiring 572 ​ 688 ​ 575 Expiring in the following year 25 ​ 63 ​ 7 Expiring after the following year 481 ​ 373 ​ 476 Total unused tax losses 1,078 ​ 1,124 ​ 1,058 Deductible temporary differences 587 ​ 538 ​ 509 Unused research and development and foreign tax credits ​ ​ ​ ​ ​ Not expiring 26 ​ 28 ​ 54 Expiring after the following year 17 ​ 17 ​ 18 Total unused tax credits 43 ​ 45 ​ 72 ​

Earnings per Share (Tables)

Earnings per Share (Tables)	12 Months Ended
	Dec. 31, 2020
Earnings per Share
Schedule of earnings per share	​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated 2020 2019 2018 Profit attributable to equity holders of SAP SE 5,145 3,321 4,083 Issued ordinary shares 1 1,229 1,229 1,229 Effect of treasury shares 1 -46 -35 -35 Weighted average shares outstanding, basic 1 1,182 1,194 1,194 Dilutive effect of share-based payments 1 0 0 0 Weighted average shares outstanding, diluted 1 1,182 1,194 1,194 Earnings per share, basic, attributable to equity holders of SAP SE (in €) 4.35 2.78 3.42 Earnings per share, diluted, attributable to equity holders of SAP SE (in €) 4.35 2.78 3.42 ​ 1 Number of shares in millions

Business Combinations and Div_2

Business Combinations and Divestitures (Tables)	12 Months Ended
	Dec. 31, 2020
Qualtrics
Business Combinations
Schedule of consideration transferred	​ ​ ​ ​ € millions ​ Cash paid 6,212 Liabilities incurred 237 Total consideration transferred 6,449 ​
Schedule of recognized assets and Liabilities	​ ​ ​ ​ € millions ​ Cash and cash equivalents 138 Other financial assets 1 Trade and other receivables 37 Other non-financial assets 20 Property, plant, and equipment 75 Intangible assets 1,803 Thereof acquired technology 575 Thereof customer relationship and other intangibles 1,226 Thereof software and database licenses 2 Total identifiable assets 2,074 Trade and other payables 97 Financial liabilities ​ 53 Current and deferred tax liabilities 317 Provisions and other non-financial liabilities 41 Contract liabilities 129 Total identifiable liabilities 637 Total identifiable net assets 1,437 Goodwill 5,012 Total consideration transferred 6,449
Schedule of impact on SAP's financials from acquisitions	​ ​ ​ ​ ​ ​ € millions ​ 2019 ​ Contribution of ​ as Reported Qualtrics  27,553 429  Profit after tax 3,370 -526 ​
Callidus
Business Combinations
Schedule of consideration transferred	​ ​ ​ ​ € millions ​ Cash paid 1,957 Liabilities incurred 47 Total consideration transferred 2,004
Schedule of recognized assets and Liabilities	​ ​ ​ ​ € millions ​ Cash and cash equivalents 63 Other financial assets 64 Trade and other receivables 32 Other non-financial assets 11 Property, plant, and equipment 26 Intangible assets 515 Thereof acquired technology 121 Thereof customer relationship and other intangibles 390 Thereof software and database licenses 4 Total identifiable assets 711 Trade and other payables 59 Current and deferred tax liabilities 71 Provisions and other non-financial liabilities 15 Contract liabilities/deferred income 55 Total identifiable liabilities 200 Total identifiable net assets 511 Goodwill 1,493 Total consideration transferred 2,004
Schedule of impact on SAP's financials from acquisitions	​ ​ ​ ​ ​ ​ € millions 2018 Contribution of ​ ​ as Reported ​ Callidus  24,708 180  Profit after tax 4,088 -60

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2020
Goodwill by Reportable Operating Segment
Schedule of Goodwill	​ ​ ​ ​ € millions ​ Historical cost ​ 1/1/2019 23,838 Foreign currency exchange differences 417 Additions from business combinations 5,014 Retirements/disposals -9 12/31/2019 29,260 Foreign currency exchange differences -2,010 Additions from business combinations ​ 417 Retirements/disposals -9 12/31/2020 ​ 27,658 Accumulated amortization ​ 1/1/2019 102 Foreign currency exchange differences -1 12/31/2019 101 Foreign currency exchange differences -3 12/31/2020 98 ​ ​ ​ Carrying amount ​ 12/31/2019 29,159 12/31/2020 27,560 ​
Schedule of Goodwill by Operating Segment	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions Applications, ​ Services ​ Concur Qualtrics ​ Other 1 Total ​ ​ Technology & ​ ​ ​ (formerly ​ ​ ​ ​ ​ ​ ​ ​ Support (formerly ​ ​ ​ Intelligent Spend ​ ​ ​ ​ ​ ​ ​ ​ Applications, ​ ​ ​ Group) ​ ​ ​ ​ ​ ​ ​ ​ Technology & ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Services) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 12/31/2019 18,509 0 ​ 7,762 2,879 ​ 9 29,159 12/31/2020 20,844 355 ​ 3,307 2,637 ​ 417 27,560 ​ 1 Note (D.1) ​
Summary of Goodwill Impairment Testing Key Assumptions and Detailed Planning Period	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Percent, unless otherwise stated ​ Applications, Technology & ​ Services ​ Concur 1 Qualtrics ​ ​ Support (formerly Applications, ​ ​ ​ ​ ​ (formerly Intelligent Spend ​ ​ ​ ​ Technology & Services) ​ ​ ​ ​ ​ Group) ​ ​ ​ 2020 2019 2020 ​ 2019 ​ 2020 2019 2020 2019 Budgeted revenue growth (average of the budgeted period) 5.4 3.0 3.4 ​ NA ​ 16.7 13.3 ​ 20.6 ​ 22.6 After-tax discount rate ​ 8.8 ​ 9.1 ​ 7.2 ​ NA ​ 9.3 ​ 10.4 ​ 9.7 ​ 11.1 Terminal growth rate 3.0 3.0 3.0 ​ NA ​ 3.0 3.0 ​ 3.0 ​ 3.0 Detailed planning period (in years) ​ 5 ​ 5 ​ 5 ​ NA ​ 9 ​ 9 ​ 13 ​ 13 ​ 1
Applications Technology And Support, And Services Segment
Goodwill by Reportable Operating Segment
Summary of Goodwill Impairment Testing Sensitivity to Change in Assumptions	​ ​ ​ ​ ​ ​ ​ ​ Services ​ 2020 Budgeted revenue growth (change in pp) -0.6 Target operating margin at the end of the budgeted period (change in pp) -2
Concur
Goodwill by Reportable Operating Segment
Summary of Goodwill Impairment Testing Sensitivity to Change in Assumptions	​ ​ ​ ​ ​ ​ Concur 1 ​ 2020 Budgeted revenue growth (change in pp) -4.1 Target operating margin at the end of the budgeted period (change in pp) -26 ​ 1
Qualtrics
Goodwill by Reportable Operating Segment
Summary of Goodwill Impairment Testing Sensitivity to Change in Assumptions	​ ​ ​ ​ ​ ​ ​ ​ Qualtrics ​ 2020 2019 Budgeted revenue growth (change in pp) -2.3 -1.6

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2020
Intangible Assets
Schedule of Intangible Assets	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Software and ​ Acquired ​ Customer ​ Total ​ ​ Database Licenses ​ Technology/IPRD ​ Relationship and ​ ​ ​ ​ ​ Other Intangibles ​ Historical cost ​ ​ ​ ​ ​ ​ ​ 1/1/2019 996 ​ 2,178 ​ 5,212 ​ 8,386 Foreign currency exchange differences 4 ​ 48 ​ 100 ​ 152 Additions from business combinations 2 ​ 574 ​ 1,226 ​ 1,802 Other additions 84 ​ 0 ​ 68 ​ 152 Retirements/disposals -182 ​ -48 ​ -166 ​ -396 Transfers ​ 25 ​ 0 ​ -25 ​ 0 12/31/2019 929 ​ 2,752 ​ 6,415 ​ 10,096 Foreign currency exchange differences -14 ​ -224 ​ -467 ​ -705 Additions from business combinations 1 ​ 59 ​ 184 ​ 244 Other additions 10 ​ 0 ​ 60 ​ 70 Retirements/disposals -148 ​ -22 ​ -142 ​ -312 Transfers ​ 15 ​ 0 ​ -12 ​ 3 12/31/2020 793 ​ 2,565 ​ 6,038 ​ 9,396 ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated amortization ​ ​ ​ ​ ​ ​ ​ 1/1/2019 679 ​ 1,775 ​ 2,705 ​ 5,159 Foreign currency exchange differences 5 ​ 33 ​ 39 ​ 77 Additions amortization 94 ​ 271 ​ 395 ​ 760 Retirements/disposals -180 ​ -48 ​ -163 ​ -391 12/31/2019 598 ​ 2,031 ​ 2,976 ​ 5,605 Foreign currency exchange differences -13 ​ -180 ​ -219 ​ -412 Additions amortization 85 ​ 214 ​ 420 ​ 719 Retirements/disposals -147 ​ -22 ​ -131 ​ -300 12/31/2020 523 ​ 2,043 ​ 3,046 ​ 5,612 ​ ​ ​ ​ ​ ​ ​ ​ ​ Carrying amount ​ ​ ​ ​ ​ ​ ​ 12/31/2019 331 ​ 721 ​ 3,439 ​ 4,491 12/31/2020 270 ​ 522 ​ 2,992 ​ 3,784 ​
Schedule of Significant Intangible Assets	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated ​ ​ ​ Remaining ​ ​ Carrying Amount ​ Useful Life ​ ​ 2020 ​ 2019 ​ (in years) SuccessFactors – Customer relationships 132 184 ​ ​ 5 Ariba – Customer relationships 203 273 5 to 7 Concur – Customer relationships 786 955 10 to 14 Callidus – Customer relationships 262 336 8 to 12 Qualtrics - Acquired technologies 360 495 ​ ​ 5 Qualtrics - Customer relationships ​ 991 ​ 1,152 ​ 12 to 17 Emarsys – Customer relationships ​ 174 ​ NA ​ 7 to 14 Total significant intangible assets 2,908 3,395 ​ ​

Property, Plant, and Equipment

Property, Plant, and Equipment (Tables)	12 Months Ended
	Dec. 31, 2020
Property, Plant, and Equipment
Schedule of Useful Lives of Property, Plant, and Equipment	​ ​ ​ ​ Buildings Predominantly 25 to 50 years Leased assets and leasehold improvements ​ Based on the term of the lease contract Information technology equipment ​ 2 to 6 years Office furniture ​ 4 to 20 years Automobiles ​ 2 to 5 years ​
Schedule of Property, Plant, and Equipment	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions Land and Buildings Land and ​ Other Property, Other Property, ​ Advance Total ​ ​ ​ ​ Buildings Leased ​ Plant, and ​ Plant, and ​ Payments and ​ ​ ​ ​ ​ ​ ​ ​ Equipment ​ Equipment ​ Construction ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Leased ​ in Progress ​ ​ 12/31/2019 ​ 1,537 ​ 1,929 ​ 1,956 ​ 38 ​ 36 ​ 5,496 12/31/2020 ​ 1,457 ​ 1,816 ​ 1,628 ​ 41 ​ 99 ​ 5,041 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Additions ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2019 85 360 ​ 586 19 ​ 17 1,067 2020 66 404 ​ 424 25 ​ 87 1,006 ​

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2020
Leases
Summary of leases shown in the balance sheet and in the income statement	Leases in the Balance Sheet ​ ​ ​ ​ ​ ​ € millions 12/31/2020 12/31/2019 Right-of-use assets ​ ​ ​ ​ Right-of-use assets – land and buildings ​ 1,816 1,929 Right-of-use assets – other property, plant, and equipment ​ 41 38 Total right-of-use assets ​ 1,857 1,967 / ​ 43,402 44,999 Right-of-use assets as % of / ​ 4 4 ​ ​ ​ ​ ​ Lease liabilities ​ ​ ​ ​ Current lease liabilities ​ 380 389 / ​ 2,348 3,273 Current lease liabilities as % of / ​ 16 12 ​ ​ ​ ​ ​ Non-current lease liabilities ​ 1,740 1,814 / ​ 13,605 12,923 Non-current lease liabilities as % of / ​ 13 14 ​ SAP is committed to future minimum lease payments in the amount of €161 million for facility leases that had not yet commenced as at December 31, 2020. For data centers, we have future commitments to spend €217 million on services and IFRS 16-related assets. Because this agreement does not specify the required split, the entire amount has been included in the purchase obligations reported in Note (D.8) Leases in the Income Statement ​ ​ ​ ​ ​ ​ € millions 2020 2019 Lease expenses within operating profit ​ ​ ​ ​ Depreciation of right-of-use assets ​ 396 396

Equity Investments (Tables)

Equity Investments (Tables)	12 Months Ended
	Dec. 31, 2020
Equity Investments
Schedule of Equity Investments	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ 2019 ​ Current Non-Current Total Current Non-Current Total Equity securities 0 3,113 3,113 0 1,996 1,996 Investments in associates 0 14 14 0 16 16 Equity investments 0 3,127 3,127 0 2,012 2,012 / Other financial assets ​ 1,635 ​ 3,512 ​ 5,147 ​ 297 ​ 2,336 ​ 2,633 Equity investments as % of / ​ 0 ​ 89 ​ 61 ​ 0 ​ 86 ​ 76 ​
Schedule of financial commitments in venture capital funds	​ ​ ​ ​ ​ ​ € millions 2020 2019 Investments in venture capital funds 237 206 ​
Schedule of financial commitments maturities in venture capital funds	​ ​ ​ ​ € millions 12/31/2020 ​ ​ Investments in Venture ​ ​ Capital Funds Due 2021 237 Total 237

Non-Current Assets by Region (T

Non-Current Assets by Region (Tables)	12 Months Ended
	Dec. 31, 2020
Non-Current Assets by Region
Schedule of non-current assets by region	​ ​ ​ ​ ​ ​ € millions 2020 2019 Germany 4,350 4,486 Rest of EMEA 5,821 5,386 EMEA 10,171 9,872 United States 26,829 29,741 Rest of Americas 379 411 Americas 27,208 30,151 APJ 1,216 1,276 SAP Group 38,595 41,299 ​

Purchase Obligations (Tables)

Purchase Obligations (Tables)	12 Months Ended
	Dec. 31, 2020
Purchase Obligations
Schedule of Other Financial Commitments	​ ​ ​ ​ ​ ​ € millions 2020 2019 Contractual obligations for acquisition of property, plant, and equipment and intangible assets 106 342 Other purchase obligations 3,685 2,251 Purchase obligations 3,791 2,592 ​
Schedule of Maturities of Other Financial Commitments	​ ​ ​ ​ € millions 12/31/2020 ​ ​ Purchase Obligations Due 2021 975 Due 2022 to 2025 2,371 Due thereafter 445 Total 3,791

Capital Structure Management (T

Capital Structure Management (Tables)	12 Months Ended
	Dec. 31, 2020
Capital Structure Management
Schedule of Capital Structure	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 12/31/2020 ​ 12/31/2019 ​ ​ ​ ​ € millions ​ % of ​ € millions ​ % of ​ ∆ in % ​ ​ ​ ​ Total Equity and ​ ​ ​ Total Equity and ​ ​ ​ ​ Liabilities ​ Liabilities ​ / 29,928 51 30,822 51 -3 / 12,842 22 14,462 24 -11 / 15,702 27 14,929 25 5 / 28,544 49 29,390 49 -3 Thereof financial debt ​ 13,283 ​ 23 ​ 13,668 ​ 23 ​ -3 Thereof lease liabilities ​ 2,120 ​ 4 ​ 2,203 ​ 4 ​ -4 / Total equity and liabilities 58,472 100 60,212 100 -3 ​

Total Equity (Tables)

Total Equity (Tables)	12 Months Ended
	Dec. 31, 2020
Total Equity
Schedule of Number of Shares	​ ​ ​ ​ ​ ​ ​ ​ Issued Treasury Millions ​ Capital ​ Shares 1/1/2018 1,228.5 -35.1 Reissuance of treasury shares under share-based payments ​ 0 ​ 0.2 12/31/2018 1,228.5 -34.9 12/31/2019 ​ 1,228.5 ​ -34.9 Purchase of treasury shares 0 ​ -14.1 12/31/2020 1,228.5 ​ -48.9
Schedule of Other Components of Equity	​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Exchange ​ Cash Flow ​ Total ​ ​ Differences ​ Hedges/Cost of ​ ​ ​ ​ Hedging ​ 1/1/2018 330 18 347 Other comprehensive income for items that will be reclassified to profit or loss, net of tax 910 -23 887 12/31/2018 1,239 -5 ​ 1,234 Other comprehensive income for items that will be reclassified to profit or loss, net of tax 537 -1 536 12/31/2019 1,776 -6 ​ 1,770 Other comprehensive income for items that will be reclassified to profit or loss, net of tax -2,791 ​ 10 ​ -2,781 12/31/2020 -1,015 ​ 4 ​ -1,011 ​

Liquidity (Tables)

Liquidity (Tables)	12 Months Ended
	Dec. 31, 2020
Financial Liabilities
Schedule of Group Liquidity	​ ​ ​ ​ ​ ​ ​ ​ € millions 2020 2019 ∆ / 5,311 5,314 -4 Current time deposits and debt securities 1,470 67 1,402 Group liquidity 6,781 5,382 1,399 Current financial debt -1,482 -2,529 1,046 Non-current financial debt -11,801 -11,139 -662 Financial debt -13,283 -13,668 384 Net debt (–) -6,503 -8,286 1,783
Schedule of Cash and Cash Equivalents	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ 2019 ​ Current Non-Current Total Current Non-Current Total Cash at banks 2,732 0 2,732 2,877 0 2,877 Time deposits 927 0 927 1,093 0 1,093 Money market and other funds 1,655 0 1,655 1,347 0 1,347 Expected credit loss allowance -3 0 -3 -3 0 -3 / Cash and cash equivalents 5,311 0 5,311 5,314 0 5,314 ​
Schedule of Non-Derivative Financial Debt Investments	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ 2019 ​ Current Non-Current Total Current Non-Current Total Time deposits ​ 1,448 ​ 0 ​ 1,448 ​ 44 ​ 0 ​ 44 Debt securities ​ 24 ​ 0 ​ 24 ​ 27 ​ 0 ​ 27 Financial instruments related to employee benefit plans ​ 0 ​ 162 ​ 162 ​ 0 ​ 183 ​ 183 Loans and other financial receivables 83 107 190 100 117 217 Expected credit loss allowance -3 0 -3 -3 0 -3 Non-derivative financial debt investments ​ 1,552 ​ 269 ​ 1,822 ​ 167 ​ 300 ​ 467 / 1,635 3,512 5,147 297 2,336 2,633 Non-derivative financial debt investments as % of / 95 8 35 56 13 18 ​
Schedule of Financial Debt	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ 2019 ​ ​ Nominal Volume ​ Carrying Amount ​ Nominal Volume ​ Carrying Amount ​ Current Non-Current Current Non-Current Total Current Non-Current Current Non-Current Total Bonds 500 9,844 500 9,868 10,369 1,150 8,367 1,150 8,283 9,433 Private placement transactions 0 707 0 742 742 258 772 259 808 1,067 Commercial Papers ​ 930 ​ 0 ​ 931 ​ 0 ​ 931 ​ 1,100 ​ 0 ​ 1,100 ​ 0 ​ 1,100 Bank loans 52 1,250 52 1,250 1,302 21 2,000 22 1,995 2,017 Financial debt 1,482 11,801 1,484 11,860 13,344 2,529 11,139 2,531 11,086 13,617 / ​ ​ ​ ​ ​ 2,348 ​ 13,605 ​ 15,953 ​ ​ ​ ​ ​ 3,273 ​ 12,923 ​ 16,196 Financial debt as % of / ​ ​ 63 87 84 ​ ​ 77 86 84 ​
Schedule of Reconciliation of Liabilities Arising From Financial Activities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions 1/1/2020 ​ Cash Flows ​ Business Foreign ​ Fair Value ​ Other ​ 12/31/2020 ​ ​ ​ Combinations Currency Changes ​ ​ Current financial debt 2,529 -2,282 2 ​ -17 0 1,251 1,482 Non-current financial debt 11,139 2,000 1 -88 0 -1,251 11,801 Financial debt (nominal volume) 13,668 -282 2 -105 0 0 13,283 Basis adjustment 13 0 0 -4 117 0 126 Transaction costs -64 -16 0 0 0 14 -66 Financial debt (carrying amount) 13,616 -298 2 -109 117 14 13,344 Accrued interest 67 0 0 0 0 -6 61 Interest rate swaps ​ 7 ​ 0 ​ 0 ​ 2 ​ -123 ​ 0 ​ -114 Lease 1 ​ 2,204 ​ -378 ​ 15 ​ -125 ​ 0 ​ 404 ​ 2,120 Total liabilities from financing activities ​ 15,895 ​ -675 ​ 17 ​ -233 ​ -5 ​ 413 ​ 15,411 ​ 1 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions 1/1/2019 Cash Flows Business Foreign Fair Value Other 12/31/2019 ​ ​ ​ ​ ​ ​ Combinations ​ Currency ​ Changes ​ ​ ​ ​ Current financial debt 759 -188 0 -6 0 1,963 2,529 Non-current financial debt 10,572 2,500 0 30 0 -1,963 11,139 Financial debt (nominal volume) 11,331 2,312 0 25 0 0 13,668 Basis adjustment 42 0 0 1 -30 0 13 Transaction costs -70 0 0 0 0 5 -64 Financial debt (carrying amount) 11,303 2,312 0 25 -30 5 13,616 Accrued interest 47 0 0 1 0 19 67 Interest rate swaps -7 0 0 0 14 0 7 Lease 1 ​ 2,168 ​ -403 ​ 52 ​ 38 ​ 0 ​ 348 ​ 2,204 Total liabilities from financing activities 13,512 1,910 52 64 -16 373 15,895 ​ 1
Bonds
Financial Liabilities
Schedule of Financial Debt	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2020 ​ 2019 ​ Maturity Issue Price Coupon Rate Effective Interest Nominal Volume Carrying Carrying ​ ​ ​ ​ ​ ​ ​ ​ Rate ​ (in respective ​ Amount ​ Amount ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ currency ​ (in € millions) ​ (in € millions) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ in millions) ​ ​ ​ ​ Eurobond 8 – 2014 2023 99.478 % 1.125% (fix) 1.24 % € 1,000 998 997 Eurobond 9 – 2014 2027 99.284 % 1.750% (fix) 1.87 % € 1,000 1,006 985 Eurobond 11 – 2015 2020 100.000 % 0.000% (var.) 0.07 % € 650 0 650 Eurobond 12 – 2015 2025 99.264 % 1.000% (fix) 1.13 % € 600 597 596 Eurobond 14 – 2018 ​ 2021 ​ 100.519 % 0.000% (var.) ​ -0.15 % € 500 ​ 500 ​ 501 Eurobond 15 – 2018 ​ 2026 ​ 99.576 % 1.000% (fix) ​ 1.06 % € 500 ​ 498 ​ 498 Eurobond 16 – 2018 ​ 2030 ​ 98.687 % 1.375% (fix) ​ 1.50 % € 500 ​ 510 ​ 491 Eurobond 17 – 2018 ​ 2020 ​ 100.024 % 0.000% (var.) ​ -0.01 % € 500 ​ 0 ​ 500 Eurobond 18 – 2018 ​ 2022 ​ 99.654 % 0.250% (fix) ​ 0.36 % € 900 ​ 899 ​ 898 Eurobond 19 – 2018 ​ 2024 ​ 99.227 % 0.750% (fix) ​ 0.89 % € 850 ​ 845 ​ 844 Eurobond 20 – 2018 ​ 2028 ​ 98.871 % 1.250% (fix) ​ 1.38 % € 1,000 ​ 1,009 ​ 982 Eurobond 21 – 2018 ​ 2031 ​ 98.382 % 1.625% (fix) ​ 1.78 % € 1,250 ​ 1,279 ​ 1,224 Eurobond 22 – 2020 ​ 2023 ​ 99.794 % 0.000% (fix) ​ 0.07 % € 600 ​ 599 ​ 0 Eurobond 23 – 2020 ​ 2026 ​ 99.200 % 0.125% (fix) ​ 0.26 % € 600 ​ 596 ​ 0 Eurobond 24 – 2020 ​ 2029 ​ 98.787 % 0.375% (fix) ​ 0.51 % € 800 ​ 789 ​ 0 Eurobonds ​ 10,125 9,166 USD bond - 2018 ​ 2025 ​ 100.000 % 0.721% (var.) ​ 0.83 % US$ 300 ​ 243 ​ 267 Bonds ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 10,369 ​ 9,433 ​
Private placements
Financial Liabilities
Schedule of Financial Debt	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2020 ​ 2019 ​ Maturity Coupon Rate Effective Interest Nominal Volume Carrying Amount Carrying Amount ​ ​ ​ ​ ​ ​ Rate ​ (in respective ​ (in € millions) ​ (in € millions) ​ ​ ​ ​ ​ ​ ​ ​ currency in ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ millions) ​ ​ ​ ​ U.S. private placements ​ Tranche 6 – 2012 2020 2.82% (fix) 2.86 % US$ 290 0 259 Tranche 7 – 2012 2022 3.18% (fix) 3.22 % US$ 444.5 373 406 Tranche 8 – 2012 2024 3.33% (fix) 3.37 % US$ 323 281 305 Tranche 9 – 2012 2027 3.53% (fix) 3.57 % US$ 100 88 97 Private placements ​ 742 1,067 ​

Financial Risk Factors and Ri_2

Financial Risk Factors and Risk Management (Tables)	12 Months Ended
	Dec. 31, 2020
Financial Risk Factors and Risk Management
Schedule of Contractual Maturities of Non-Derivative Financial Liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Carrying ​ Contractual Cash Flows ​ ​ Amount ​ ​ ​ 12/31/2020 2021 2022 2023 2024 2025 Thereafter Non-derivative financial liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Trade payables -1,014 ​ -1,014 ​ 0 ​ 0 ​ 0 ​ 0 ​ 0 Lease liabilities -2,120 ​ -426 ​ -359 ​ -262 ​ -218 ​ -165 ​ -931 Other financial liabilities -13,770 ​ -1,982 ​ -2,640 ​ -1,700 ​ -1,211 ​ -918 ​ -5,933 Total of non-derivative financial liabilities -16,904 ​ -3,422 ​ -2,999 ​ -1,962 ​ -1,429 ​ -1,083 ​ -6,864 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Carrying ​ Contractual Cash Flows ​ ​ Amount ​ ​ ​ 12/31/2019 2020 2021 2022 2023 2024 Thereafter Non-derivative financial liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Trade payables -1,283 ​ -1,283 ​ 0 ​ 0 ​ 0 ​ 0 ​ 0 Lease liabilities -2,203 ​ -431 ​ -363 ​ -284 ​ -224 ​ -190 ​ -1,019 Other financial liabilities -13,912 ​ -2,888 ​ -630 ​ -3,414 ​ -1,095 ​ -1,231 ​ -5,467 Total of non-derivative financial liabilities -17,398 ​ -4,602 ​ -993 ​ -3,698 ​ -1,319 ​ -1,421 ​ -6,486 ​
Schedule of Contractual Maturities of Derivative Financial Liabilities and Financial Assets	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Carrying ​ Contractual Cash Flows ​ Carrying ​ Contractual Cash Flows ​ ​ Amount ​ ​ ​ Amount ​ ​ ​ 12/31/2020 2021 Thereafter 12/31/2019 2020 Thereafter Derivative financial liabilities and assets ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Derivative financial liabilities Currency derivatives not designated as hedging instruments ​ -61 ​ ​ ​ ​ -55 ​ ​ ​ ​ Cash outflows ​ ​ ​ -2,902 ​ -7 ​ ​ ​ -2,865 ​ -3 Cash inflows ​ ​ ​ 2,842 ​ 0 ​ ​ ​ 2,816 ​ 0 Currency derivatives designated as hedging instruments ​ -1 ​ ​ ​ ​ -11 ​ ​ ​ ​ Cash outflows ​ -141 ​ ​ ​ ​ -415 ​ 0 Cash inflows ​ 139 ​ ​ ​ ​ 401 ​ 0 Interest rate derivatives designated as hedging instruments ​ 0 ​ ​ ​ ​ ​ -16 ​ ​ ​ ​ Cash outflows ​ ​ ​ ​ ​ ​ ​ ​ ​ -28 ​ -536 Cash inflows ​ ​ ​ ​ ​ ​ ​ ​ ​ 36 ​ 515 Total of derivative financial liabilities -63 -62 -7 ​ -82 -55 ​ -24 Derivative financial assets ​ ​ ​ ​ ​ ​ Currency derivatives not designated as hedging instruments 38 ​ ​ 33 ​ ​ ​ Cash outflows ​ -2,452 ​ ​ ​ -3,442 ​ 0 Cash inflows ​ 2,493 ​ ​ ​ 3,468 ​ 0 Currency derivatives designated as hedging instruments 7 ​ ​ ​ 3 ​ ​ ​ Cash outflows ​ -291 ​ ​ ​ -114 ​ 0 Cash inflows ​ 297 ​ ​ ​ 117 ​ 0 Interest rate derivatives designated as hedging instruments 114 ​ ​ ​ 9 ​ ​ ​ Cash outflows ​ -48 -398 ​ ​ -14 ​ -18 Cash inflows ​ 69 495 ​ ​ 17 ​ 24 Total of derivative financial assets 158 68 97 ​ 44 32 ​ 6 Total of derivative financial liabilities and assets 95 6 90 ​ -37 -23 ​ -18
Cash, Time Deposits And Debt Securities
Financial Risk Factors and Risk Management
Summary of Credit Risk Exposure	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated ​ 2020 ​ Equivalent to External Weighted Average Loss Gross Carrying Amount Not Gross Carrying Amount ECL Allowance ​ ​ Rating ​ Rate ​ Credit-Impaired ​ Credit-Impaired ​ ​ Risk class 1 - low risk AAA to BBB- -0.1 % 4,846 0 -3 Risk class 2 - high risk BB to D 0.0 % 29 0 0 Risk class 3 - unrated NA -11.3 % 23 0 -3 Total ​ -0.1 % 4,898 0 -6 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated ​ 2019 ​ Equivalent to External Weighted Average Loss Gross Carrying Amount Not Gross Carrying Amount ECL Allowance ​ ​ Rating ​ Rate ​ Credit-Impaired ​ Credit-Impaired ​ ​ Risk class 1 - low risk AAA to BBB– -0.1 % 3,838 0 -3 Risk class 2 - high risk BB to D 0.0 % 23 0 0 Risk class 3 - unrated NA -5.0 % 52 0 -3 Total -0.2 % 3,913 0 -6 ​
Trade receivables and contract assets
Financial Risk Factors and Risk Management
Summary of Credit Risk Exposure	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated 2020 ​ Weighted Average Loss Rate Gross Carrying Amount Not Gross Carrying Amount Credit- ECL Allowance ​ ​ ​ ​ Credit-Impaired ​ Impaired ​ ​ AR not due and due -0.2 % 4,426 0 -10 AR overdue 1 to 30 days -0.9 % 511 71 -5 AR overdue 30 to 90 days -1.8 % 380 61 -8 AR overdue more than 90 days -16.8 % 695 273 -163 Total -2.9 % 6,012 405 -186 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated 2019 ​ ​ Weighted Average Loss Rate Gross Carrying Amount Not Gross Carrying Amount Credit- ECL Allowance ​ ​ ​ ​ Credit-Impaired ​ Impaired ​ ​ AR not due and due -0.2 % 5,226 0 -9 AR overdue 1 to 30 days -0.5 % 733 36 -4 AR overdue 30 to 90 days -0.8 % 668 23 -5 AR overdue more than 90 days -11.1 % 869 158 -114 Total -1.7 % 7,496 217 -131 ​
Schedule of Movement in ECL Allowance for Trade Receivables and Contract Assets	​ ​ ​ ​ ​ ​ € millions 2020 2019 ​ ​ ECL Allowance ​ ECL Allowance Balance as at 01/01 ​ -131 ​ -107 Net credit losses recognized -97 -38 Amounts written off 42 13 Balance as at 12/31 -186 -131 ​
Foreign Currency
Financial Risk Factors and Risk Management
Schedule of Designated Hedged Items	​ ​ ​ ​ € millions Forecasted License Payments ​ ​ 2020 Change in value used for calculating hedge ineffectiveness ​ ​ 5 Cash flow hedge ​ 5 Cost of hedging ​ -1 Balances remaining in cash flow hedge reserve for which hedge accounting is no longer applied ​ 0 ​
Schedule of Designated Hedged Instruments	​ ​ ​ ​ € millions Forecasted License Payments ​ ​ 2020 Nominal amount 436 Carrying amount ​ Other financial assets 7 Other financial liabilities -1 Change in value recognized in OCI 5 Hedge ineffectiveness recognized in finance income, net 0 Cost of hedging recognized in OCI 1 Amount reclassified from cash flow hedge in OCI to other non-operating income, net 6 Amount reclassified from cost of hedging in OCI to finance income, net -4 ​
Schedule of Details on Hedging Instruments	​ ​ ​ ​ ​ ​ ​ ​ Maturity ​ ​ 2020 ​ 1 - 6 months 7 - 12 months Forward exchange contracts ​ Net exposure in € millions 290 146 Average EUR:GBP forward rate 0.90 0.91 Average EUR:JPY forward rate 122.33 125.06 Average EUR:CHF forward rate 1.07 1.07 Average EUR:AUD forward rate 1.69 0 ​
Schedule of Risk Exposure	​ ​ ​ ​ ​ ​ € billions 2020 2019 Year-end exposure toward all our major currencies 0.9 1.0 Average exposure 0.9 0.7 Highest exposure 1.0 1.0 Lowest exposure 0.9 0.6 ​
Summary of Sensitivity Analysis	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Effects on Other Non-Operating Expense, Net ​ Effects on Other Comprehensive Income ​ 2020 2019 2018 2020 2019 2018 Derivatives held within a designated cash flow hedge relationship All major currencies –10% (2019: all major currencies –10% ;2018: all major currencies –10%) 43 53 62 All major currencies +10% (2019: all major currencies +10% ;2018: all major currencies +10%) -43 -53 -62 Embedded derivatives All currencies –10% ​ 40 53 11 All currencies +10% ​ -49 -53 -11 FX option held in connection with the acquisition of Qualtrics USD –10% ​ 0 0 -29 USD +10% ​ 0 0 559
Interest Rate Risk
Financial Risk Factors and Risk Management
Schedule of Designated Hedged Items	​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ ​ Fixed-Rate ​ Fixed-Rate ​ Borrowing in EUR Borrowing in USD Notional amount 4,550 263 Carrying amount 4,503 262 Accumulated fair value adjustments in Other financial liabilities -90 -36 Change in fair value used for measuring ineffectiveness -90 -16 Accumulated amount of fair value hedge adjustments for hedged items ceased to be adjusted for hedging gains/losses 0 -20 ​
Schedule of Designated Hedged Instruments	​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ ​ Interest Rate ​ Interest Rate ​ ​ Swaps for ​ Swaps for ​ EUR Borrowing USD Borrowing Notional amount 4,550 263 Carrying amount ​ ​ ​ Other financial assets 99 15 Other financial liabilities 0 0 Change in fair value used for measuring ineffectiveness 99 15 ​
Schedule of Details on Hedging Instruments	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2020 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Maturity ​ 2022 2024 2027 2028 2029 ​ 2030 2031 EUR interest rate swaps ​ ​ ​ ​ ​ ​ ​ Nominal amounts ​ ​ ​ 1,000 1,000 800 ​ 500 ​ 1,250 ​ Average variable interest rate ​ ​ ​ 1.476 % 0.900 % 0.240 % 0.875 % 1.038 % USD interest rate swaps ​ ​ ​ ​ Nominal amounts 181 81 ​ ​ ​ ​ ​ ​ ​ ​ Average variable interest rate 1.031 % 0.910 % ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
Schedule of Risk Exposure	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € billions ​ 2020 ​ 2019 ​ Year-End Average High Low Year-End Average High Low Fair value interest rate risk ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ From investments 0.02 0.02 0.02 0.02 0.03 0.05 0.07 0.03 Cash flow interest rate risk From investments (including cash) 4.58 5.14 5.77 4.58 4.32 4.32 5.04 3.89 From financing 1.99 3.18 3.93 1.99 3.92 4.25 4.43 3.92 From interest rate swaps 4.81 4.78 5.10 4.30 4.29 3.05 5.06 1.28 ​
Summary of Sensitivity Analysis	​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Effects on Financial Income, ​ 2020 2019 2018 Derivatives held within a designated fair value hedge relationship ​ ​ ​ ​ ​ ​ Interest rates +50bps for U.S. dollar area/+10bps for euro area (2019: +50/+10bps for U.S. dollar/euro area; 2018: +100/+30bps for U.S. dollar/euro area) -41 -41 -20 Interest rates –50bps for U.S. dollar/–20bps for euro area (2019: –50 /–20bps for U.S. dollar/euro area; 2018: –25 /–10bps for U.S. dollar/euro area) 79 76 5 Variable-rate financing ​ ​ Interest rates +50bps for U.S. dollar area/+10bps for euro area (2019: +50/+10bps for U.S. dollar/euro area; 2018 : + -6 -8 -24 Interest rates –50bps for U.S. dollar/–20bps for euro area (2019: –50/–20bps for U.S. dollar/euro area; 2018: –25/–10bps for U.S. dollar/euro area) 6 8 4 ​
Equity Price Risk
Financial Risk Factors and Risk Management
Summary of Sensitivity Analysis	​ ​ ​ ​ ​ ​ ​ ​ € millions 2020 2019 2018 Investments in equity securities ​ ​ Increase in equity prices and respective unobservable inputs of 10% - increase of financial income, net by ​ 259 156 65 Decrease in equity prices and respective unobservable inputs of 10% - decrease of financial income, net by ​ -259 -156 -65 Share-based payments ​ ​ ​ Increase in equity prices of 20% ​ ​ ​ ​ ​ ​ - Increase of share-based payment expenses by ​ -272 -298 -279 - Increase of offsetting gains from hedging instruments by ​ 24 ​ 48 ​ 57 Decrease in equity prices of 20% ​ ​ ​ ​ ​ ​ - Decrease of share-based payment expenses by ​ 271 ​ 307 ​ 262 - Decrease of offsetting gains from hedging instruments by ​ -23 -46 -44 ​

Fair Value Disclosures on Fin_2

Fair Value Disclosures on Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2020
Fair Value Disclosures on Financial Instruments
Schedule of Fair values of Financial instruments and Classification Within the Fair value Hierarchy	Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Category ​ 12/31/2020 ​ ​ ​ ​ Carrying Amount ​ Measurement Categories ​ Fair Value ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ At Amortized At Fair Value Level 1 Level 2 Level 3 Total ​ ​ ​ ​ ​ Cost ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Assets ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash and cash equivalents ​ 5,311 ​ ​ ​ ​ Cash at banks 1 ​ AC ​ 2,732 ​ 2,732 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Time deposits 1 ​ AC ​ 924 ​ 924 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Money market and similar funds ​ FVTPL ​ 1,655 ​ ​ ​ 1,655 ​ 1,655 ​ ​ ​ ​ ​ 1,655 Trade and other receivables 6,730 ​ ​ ​ ​ ​ ​ Trade receivables 1 AC 6,232 6,232 ​ ​ ​ ​ ​ Other receivables 2 — 498 ​ ​ ​ ​ ​ ​ Other financial assets 5,147 ​ ​ ​ ​ ​ ​ Debt securities AC 24 24 ​ ​ ​ 24 24 Equity securities FVTPL 3,113 ​ ​ 3,113 ​ 72 536 2,505 3,113 Investments in associates 2 — 14 ​ ​ ​ ​ ​ ​ ​ ​ Time deposits AC 1,445 1,445 ​ ​ ​ ​ 1,445 ​ 1,445 Financial instruments related to employee benefit plans 2) — 162 ​ ​ ​ ​ ​ ​ ​ ​ Loans and other financial receivables AC 190 190 ​ ​ ​ ​ 190 ​ 190 Derivative assets ​ ​ ​ ​ ​ ​ ​ ​ ​ Designated as hedging instrument ​ ​ ​ ​ ​ ​ ​ ​ ​ FX forward contracts — 7 ​ ​ 7 ​ ​ 7 ​ 7 Interest rate swaps — 114 ​ ​ 114 ​ ​ 114 ​ 114 Not designated as hedging instrument ​ ​ ​ ​ ​ ​ ​ ​ ​ FX forward contracts FVTPL 38 ​ ​ 38 ​ ​ 38 ​ 38 Call options for share-based payments FVTPL 36 ​ ​ 36 ​ ​ 36 ​ ​ 36 Call option on equity shares FVTPL 4 ​ ​ 4 ​ ​ ​ 4 4 Liabilities ​ ​ ​ ​ ​ ​ ​ Trade and other payables -1,312 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Trade payables 1 AC -1,014 -1,014 ​ ​ ​ ​ ​ ​ ​ ​ ​ Other payables 2 — -298 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Financial liabilities -15,953 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Non-derivative financial liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Loans AC -1,301 -1,301 ​ ​ ​ ​ ​ -1,301 ​ ​ -1,301 Bonds AC -11,300 -11,300 ​ ​ ​ -10,966 ​ -931 ​ ​ -11,897 Private placements AC -742 -742 ​ ​ ​ ​ ​ -771 ​ ​ -771 Other non-derivative financial liabilities 3) AC -2,547 -2,547 ​ ​ ​ ​ ​ -427 ​ ​ -427 Derivatives ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Designated as hedging instrument ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ FX forward contracts — -1 ​ ​ -1 ​ ​ ​ -1 ​ ​ -1 Interest rate swaps — 0 ​ ​ 0 ​ ​ ​ 0 ​ ​ 0 Not designated as hedging instrument ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ FX forward contracts FVTPL -61 ​ ​ -61 ​ ​ ​ -61 ​ ​ -61 Total financial instruments, net -77 -5,357 ​ 4,904 ​ -9,214 ​ -1,128 ​ 2,509 -7,833 ​ Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Category ​ 12/31/2019 ​ ​ ​ ​ Carrying Amount ​ Measurement Categories ​ Fair Value ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ At Amortized At Fair Value Level 1 Level 2 Level 3 Total ​ ​ ​ ​ ​ ​ Cost ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Assets ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash and cash equivalents ​ 5,314 ​ Cash at banks 1 ​ AC ​ 2,877 ​ 2,877 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Time deposits 1 ​ AC ​ 1,090 ​ 1,090 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Money market and similar funds ​ FVTPL ​ 1,347 ​ ​ ​ 1,347 ​ 1,347 ​ ​ ​ ​ ​ 1,347 Trade and other receivables 8,037 Trade receivables 1 AC 7,582 7,582 Other receivables 2 — 454 Other financial assets 2,633 Debt securities AC 27 27 ​ 27 27 Equity securities FVTPL 1,996 1,996 25 89 1,882 1,996 Investments in associates 2 — 16 Time deposits AC ​ 41 ​ 41 ​ ​ ​ ​ ​ 41 ​ ​ ​ 41 Financial instruments related to employee benefit plans 2 — ​ 183 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Loans and other financial receivables AC 217 217 217 217 Derivative assets Designated as hedging instrument FX forward contracts — 3 3 3 3 Interest rate swaps — 9 9 9 ​ 9 Not designated as hedging instrument ​ FX forward contracts FVTPL 33 33 33 33 Call options for share-based payments FVTPL 95 95 95 95 Call option on equity shares FVTPL 15 15 15 15 Liabilities Trade and other payables -1,589 Trade payables 1 AC -1,283 -1,283 Other payables 2 — -306 Financial liabilities -16,196 Non-derivative financial liabilities ​ Loans AC -2,016 -2,016 -2,016 -2,016 Bonds AC -10,533 -10,533 -10,003 -1,100 -11,103 Private placements AC -1,067 -1,067 -1,078 -1,078 Other non-derivative financial liabilities 3 AC -2,498 — 2,498 -296 -296 Derivatives Designated as hedging instrument FX forward contracts — -11 -11 -11 -11 Interest rate swaps — -16 -16 -16 -16 Not designated as hedging instrument FX forward contracts FVTPL -55 -55 -55 -55 Total financial instruments, net -1,801 -5,564 3,416 -8,604 -4,086 1,896 -10,794 ​ 1 2 3
Schedule of Fair values of Financial Instruments by Instruments Classification	Fair Values of Financial Instruments by Instrument Classification ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Category ​ 12/31/2020 ​ ​ Carrying Amount At Amortized Cost At Fair Value Financial assets ​ ​ ​ ​ ​ ​ ​ ​ At fair value through profit or loss FVTPL 4,846 4,846 At amortized cost AC 11,547 11,547 ​ Financial liabilities At fair value through profit or loss FVTPL -61 -61 At amortized cost AC -16,904 -16,904 ​ Fair Values of Financial Instruments by Instrument Classification ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Category ​ 12/31/2019 ​ ​ Carrying Amount At Amortized Cost At Fair Value Financial assets ​ ​ ​ ​ ​ ​ ​ ​ At fair value through profit or loss FVTPL 3,486 3,486 At amortized cost AC 11,834 11,834 Financial liabilities At fair value through profit or loss FVTPL -55 -55 At amortized cost AC -17,398 -17,398
Summary of Valuation Techniques of Financial Instruments Measured at Fair Value on a Recurring Basis	​ Type Fair Value Determination of Fair Significant Interrelationship Other financial assets ​ ​ ​ ​ ​ ​ ​ ​ Money-market and similar funds ​ Level 1 ​ Quoted prices in an active market ​ NA ​ NA Debt securities ​ Level 1 ​ Quoted prices in an active market ​ NA ​ NA Listed equity securities ​ 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 Unlisted equity securities ​ Level 3 ​ Market approach. Comparable company valuation using revenue multiples derived from companies comparable to the investee. ​ Peer companies used (revenue multiples range from 1.3 to 21.4 ) Revenues of investees Discounts for lack of marketability ( 10% to 30% ) ​ 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. 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 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 at the reporting date. ​
Summary of Reconciliation from the Opening to the Closing Balances Fair Values Classified as Level 3 Fair Values	​ ​ ​ ​ ​ ​ € millions 2020 2019 1/1 1,896 1,202 Transfers Into Level 3 0 0 Out of Level 3 -201 -39 Purchases 728 487 Sales -233 -183 Gains/losses ​ Included in financial income, net in profit or loss 501 411 Included in exchange differences in other comprehensive income -183 18 12/31 2,508 1,896 Change in unrealized gains/losses in profit or loss for equity investments held at the end of the reporting period 376 318 ​

Prepaid Expenses and Other Ta_2

Prepaid Expenses and Other Tax Assets (Tables)	12 Months Ended
	Dec. 31, 2020
Prepaid Expenses and Other Tax Assets
Schedule Of Prepaid Expenses and Other Tax Assets	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ 2019 ​ Current Non-Current Total Current Non-Current Total Prepaid expenses 495 187 682 427 179 606 Other tax assets 209 52 261 225 87 312 Total 704 239 943 652 266 918 / ​ 1,321 ​ 1,926 ​ 3,247 ​ 1,188 ​ 1,701 ​ 2,889 Prepaid expenses and other tax assets as % of / ​ 53 ​ 12 ​ 29 ​ 55 ​ 16 ​ 32 ​

Other Tax Liabilities (Tables)

Other Tax Liabilities (Tables)	12 Months Ended
	Dec. 31, 2020
Other Tax Liabilities
Schedule of Other Tax Liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ 2019 ​ Current Non-Current Total Current Non-Current Total Other tax liabilities 632 0 632 650 0 650 / ​ 4,643 ​ 770 ​ 5,413 ​ 4,839 ​ 957 ​ 5,796 Other tax liabilities as % of / 14 0 12 13 0 11

Executive and Supervisory Boa_2

Executive and Supervisory Board Compensation (Tables)	12 Months Ended
	Dec. 31, 2020
Executive and Supervisory Board Compensation
Schedule of Executive Board Compensation	​ ​ ​ ​ ​ ​ ​ ​ € thousands 2020 2019 2018 Short-term employee benefits 5,094 17,378 18,652 Share-based payment 1 23,095 32,393 23,646 Subtotal 1 28,189 49,771 42,298 Post-employment benefits 488 2,825 1,106 Thereof defined-benefit 487 2,056 250 Thereof defined-contribution 1 769 856 Total 1 28,677 52,596 43,404 ​ 1
Schedule of Share-Based Payment for Executive Board Members	​ ​ ​ ​ ​ ​ ​ ​ ​ 2020 2019 2018 Number of share units granted 201,690 344,047 295,178 Total expense in € thousands 11,173 44,447 8,054 ​
Schedule of Retirement Pension Plan for Executive Board Members	​ ​ ​ ​ ​ ​ ​ ​ € thousands 2020 2019 2018 DBO 12/31 3,520 5,497 3,441 Annual pension entitlement 98 215 192 ​
Schedule of Supervisory Board Compensation	​ ​ ​ ​ ​ ​ ​ ​ € thousands 2020 2019 2018 Total compensation 3,755 3,770 3,702 Thereof fixed compensation 3,149 3,218 3,162 Thereof committee remuneration 606 553 540 ​
Schedule of Payments to/DBO for Former Executive Board Members	​ ​ ​ ​ ​ ​ ​ ​ € thousands 2020 2019 2018 Payments 3,010 2,081 2,054 DBO 12/31 44,043 44,306 38,374 ​

Principal Accountant Fees and_2

Principal Accountant Fees and Services (Tables)	12 Months Ended
	Dec. 31, 2020
Principal Accountant Fees and Services
Schedule of Fees for Audit and Other Professional Services	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2020 ​ 2019 ​ 2018 ​ KPMG AG Foreign Total KPMG AG Foreign Total KPMG AG Foreign Total ​ ​ (Germany) ​ KPMG Firms ​ ​ ​ (Germany) ​ KPMG Firms ​ ​ ​ (Germany) ​ KPMG Firms ​ ​ Audit fees 3 9 12 3 7 10 3 6 9 Audit-related fees 0 1 2 0 1 1 0 0 0 Tax fees 0 0 0 0 0 0 0 0 0 All other fees 0 0 0 0 0 0 0 0 0 Total 3 10 14 3 8 10 3 6 9 ​

Scope of Consolidation, Subsi_2

Scope of Consolidation, Subsidiaries and Other Equity Investments (Tables)	12 Months Ended
	Dec. 31, 2020
Scope of Consolidation, Subsidiaries and Other Equity Investments
Summary of Entities Consolidated in the Financial Statements	​ ​ ​ ​ ​ Total 12/31/2018 265 Additions 20 Disposals -21 12/31/2019 264 Additions 17 Disposals -12 12/31/2020 269 ​
Schedule of Subsidiaries	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Total Revenue Profit/Loss (–) Total Equity as Number of Footnote ​ ​ ​ ​ in 2020 1 ​ After Tax for ​ at 12/31/2020 1 ​ Employees as ​ ​ ​ ​ ​ ​ ​ ​ 20201 ​ ​ ​ at 12/31/2020 2 ​ ​ ​ % € thousands € thousands € thousands ​ ​ ​ ​ Ariba Technologies India Private Limited, Bangalore, India ​ 100.0 ​ 71,814 ​ 5,856 ​ 27,694 ​ 1,163 ​ ​ Ariba, Inc., Palo Alto, CA, United States 100.0 1,364,062 393,506 4,384,584 1,905 ​ ​ Concur Technologies, Inc., Bellevue, WA, United States ​ 100.0 ​ 1,704,448 ​ 69,886 ​ 7,093,719 ​ 3,734 ​ ​ Qualtrics, LLC, Wilmington, DE, United States 100.0 687,972 -595,614 5,490,095 2,431 ​ ​ SAP (China) Co., Ltd., Shanghai, China 100.0 948,426 2,287 -189,703 5,750 ​ 16 SAP (UK) Limited, Feltham, United Kingdom 100.0 1,189,692 81,641 74,774 1,738 ​ 10 SAP America, Inc., Newtown Square, PA, United States 100.0 6,038,852 176,711 18,092,145 8,352 ​ ​ SAP Argentina S.A., Buenos Aires, Argentina ​ 100.0 ​ 160,724 ​ -9,749 ​ 2,164 ​ 955 ​ 16 SAP Asia Pte Ltd, Singapore, Singapore 100.0 499,457 80 -12,285 1,102 ​ 16 SAP Australia Pty Ltd, Sydney, Australia 100.0 694,917 27,323 36,783 1,218 ​ ​ SAP Brasil Ltda, São Paulo, Brazil 100.0 463,326 -43,524 -39,474 2,138 ​ 16 SAP Canada Inc., Toronto, Canada 100.0 957,871 71,104 525,856 2,985 ​ ​ SAP Deutschland SE & Co. KG, Walldorf, Germany 100.0 4,571,609 926,552 1,843,908 4,580 ​ 7, 9 SAP España - Sistemas, Aplicaciones y Productos en la Informática, S.A., Madrid, Spain ​ 100.0 ​ 507,960 ​ 40,841 ​ 311,958 ​ 740 ​ ​ SAP France S.A., Levallois-Perret, France 100.0 1,089,190 220,940 1,717,909 1,482 ​ ​ SAP Hungary Rendszerek, Alkalmazások és Termékek az Adatfeldolgozásban Informatikai Kft., Budapest, Hungary 100.0 119,694 2,145 19,777 1,004 ​ ​ SAP India Private Limited, Bangalore, India 100.0 642,886 111,812 383,157 2,002 ​ ​ SAP Industries, Inc., Newtown Square, PA, United States 100.0 647,524 138,575 933,749 297 ​ ​ SAP Italia Sistemi Applicazioni Prodotti in Data Processing S.p.A., Vimercate, Italy 100.0 582,922 41,776 378,505 723 ​ ​ SAP Japan Co., Ltd., Tokyo, Japan 100.0 1,275,694 139,717 369,854 1,306 ​ ​ SAP Labs India Private Limited, Bangalore, India 100.0 567,938 46,409 194,632 9,087 ​ ​ SAP Labs, LLC, Palo Alto, CA, United States 100.0 562,386 22,091 414,651 1,921 ​ ​ SAP México S.A. de C.V., Mexico City, Mexico 100.0 413,748 44,125 78,011 908 ​ 16 SAP National Security Services, Inc., Newtown Square, PA, United States ​ 100.0 ​ 760,560 ​ 149,624 ​ 479,669 ​ 536 ​ ​ SAP Nederland B.V., 's-Hertogenbosch, the Netherlands 100.0 701,572 68,342 262,769 591 ​ 11 SAP Service and Support Centre (Ireland) Limited, Dublin, Ireland 100.0 191,745 15,292 66,607 1,625 ​ ​ SAP Services s.r.o., Prague, Czech Republic ​ 100.0 ​ 71,524 ​ 729 ​ 12,875 ​ 1,074 ​ ​ SuccessFactors, Inc., Newtown Square, PA, United States 100.0 816,597 317,427 4,131,532 931 ​ ​ ​ ​ Other Subsidiaries 3 ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ ​ ​ "SAP Kazakhstan" LLP, Almaty, Kazakhstan 100.0 ​ ​ 110405, Inc., Newtown Square, PA, United States 100.0 ​ ​ Abakus Ukraine Limited Liability Company, Kiev, Ukraine ​ 100.0 ​ ​ Ambin Properties Proprietary Limited, Johannesburg, South Africa 100.0 ​ ​ Apex Expert Solutions LLC, Chantilly, VA, United States ​ 100.0 ​ ​ Ariba Czech s.r.o., Prague, Czech Republic 100.0 ​ ​ Ariba India Private Limited, Gurgaon, India 100.0 ​ ​ Ariba International Holdings, Inc., Wilmington, DE, United States 100.0 ​ ​ Ariba International Singapore Pte Ltd, Singapore, Singapore 100.0 ​ ​ Ariba International, Inc., Wilmington, DE, United States 100.0 ​ ​ Ariba Slovak Republic, s.r.o., Košice, Slovakia 100.0 ​ ​ Ariba Software Technology Services (Shanghai) Co., Ltd., Shanghai, China 100.0 ​ ​ Ariba Technologies Netherlands B.V., 's-Hertogenbosch, the Netherlands 100.0 ​ 11 Business Objects Holding B.V., 's-Hertogenbosch, the Netherlands 100.0 ​ 11 Business Objects Option, LLC, Wilmington, DE, United States 100.0 ​ ​ Business Objects Software Limited (Trading as SAP Solutions), Dublin, Ireland 100.0 ​ ​ Callidus Software Inc.,Dublin, CA, United States ​ 100.0 ​ ​ Callidus Software Ltd., Feltham, United Kingdom ​ 100.0 ​ 10 Callidus Software Pty. Ltd., Sydney, Australia ​ 100.0 ​ ​ CallidusCloud (India) Private Limited, Hyderabad, India ​ 100.0 ​ ​ CallidusCloud (Malaysia) Sdn. Bhd., Kuala Lumpur, Malaysia ​ 100.0 ​ ​ CallidusCloud Holdings Pty. Ltd., Sydney, Australia ​ 100.0 ​ ​ CallidusCloud Pty. Ltd., Sydney, Australia ​ 100.0 ​ ​ Christie Partners Holding C.V., 's-Hertogenbosch, the Netherlands 100.0 ​ ​ C-Learning Pty. Ltd., Sydney, Australia ​ 100.0 ​ ​ ClearTrip Inc. (Mauritius), Ebene, Mauritius 100.0 ​ ​ ClearTrip Inc., George Town, Cayman Islands 57.0 ​ ​ ClearTrip MEA FZ LLC, Dubai, United Arab Emirates 100.0 ​ ​ ClearTrip Packages and Tours Private Limited, Mumbai, India ​ 100.0 ​ ​ ClearTrip Private Limited, Mumbai, India 100.0 ​ ​ ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ ClearTrip Travel & Holidays LLC, Dubai, United Arab Emirates ​ 49.0 ​ 5 Clicktools Limited, Feltham, United Kingdom ​ 100.0 ​ 10 CNQR Operations Mexico S. de. R.L. de. C.V., Mexico City, Mexico 100.0 ​ ​ Concur (Canada), Inc., Toronto, Canada 100.0 ​ ​ Concur (Czech) s.r.o., Prague, Czech Republic ​ 100.0 ​ 16 Concur (France) S.A.S., Paris, France 100.0 ​ ​ Concur (Germany) GmbH, Frankfurt am Main, Germany 100.0 ​ 8, 9 Concur (Japan) Ltd., Tokyo, Japan 97.1 ​ ​ Concur (New Zealand) Limited, Wellington, New Zealand 100.0 ​ 14 Concur (Philippines) Inc., Makati City, Philippines 100.0 ​ ​ Concur (Switzerland) GmbH, Zurich, Switzerland 100.0 ​ 13 Concur Holdings (France) S.A.S., Paris, France 100.0 ​ ​ Concur Holdings (Netherlands) B.V., Amsterdam, the Netherlands 100.0 ​ 11 Concur Technologies (Australia) Pty. Limited, Sydney, Australia 100.0 ​ ​ Concur Technologies (Hong Kong) Limited, Hong Kong, China 100.0 ​ ​ Concur Technologies (India) Private Limited, Bangalore, India 100.0 ​ ​ Concur Technologies (Singapore) Pte Ltd, Singapore, Singapore 100.0 ​ 16 Concur Technologies (UK) Limited, London, United Kingdom 100.0 ​ 10 ConTgo Consulting Limited, London, United Kingdom 100.0 ​ 10 ConTgo Limited, London, United Kingdom 100.0 ​ 10 Crystal Decisions (Ireland) Limited, Dublin, Ireland 100.0 ​ 12 Crystal Decisions (UK) Limited, London, United Kingdom 100.0 ​ 10 Crystal Decisions Holdings Limited, Dublin, Ireland 100.0 ​ 12 Datahug Limited, Dublin, Ireland ​ 100.0 ​ ​ Delighted, LLC, Wilmington, DE, United States ​ 100.0 ​ ​ Ebreez Egypt LLC, Cairo, Egypt ​ 100.0 ​ ​ Emarsys Beijing Limited, Beijing, China ​ 100.0 ​ 4 Emarsys eMarketing Systems AG, Vienna, Austria ​ 100.0 ​ 4 Emarsys İletişim Sistemleri Tic. Ltd Şti., Istanbul, Turkey ​ 100.0 ​ 4 Emarsys Interactive Services GmbH, Berlin, Germany ​ 100.0 ​ 4 Emarsys Limited, Hong Kong, China ​ 100.0 ​ 4 Emarsys North America, Inc., Indianapolis, IN, United States ​ 100.0 ​ 4 Emarsys Pte Ltd, Singapore, Singapore ​ 100.0 ​ 4 Emarsys Pty Ltd, Sydney, Australia ​ 100.0 ​ 4 Emarsys S.A.S., Levallois-Perret, France ​ 100.0 ​ 4 Emarsys Schweiz GmbH, Zurich, Switzerland ​ 100.0 ​ 4 Emarsys UK Ltd, London, United Kingdom ​ 100.0 ​ 4 EMARSYS-Technologies Informatikai Szolgáltató Kft., Budapest, Hungary ​ 100.0 ​ 4 ESS Cubed Procurement Proprietary Limited, Johannesburg, South Africa 100.0 ​ ​ Extended Systems, Inc., San Ramon, CA, United States 100.0 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ Financial Fusion, Inc., San Ramon, CA, United States 100.0 ​ Flyin Holding Limited, Dubai, United Arab Emirates ​ 100.0 ​ ​ Flyin Travel and Tourism Private Limited, Hyderabad, India ​ 100.0 ​ ​ Flyin Travel Limited, Limassol, Cyprus ​ 100.0 ​ ​ Flyin Travel S.A.E, Cairo, Egypt ​ 100.0 ​ ​ FreeMarkets Ltda., São Paulo, Brazil 100.0 ​ Gigya UK Ltd, Feltham, United Kingdom 100.0 ​ 10 Hipmunk, Inc., San Francisco, CA, United States 100.0 ​ ​ hybris (US) Corp., Wilmington, DE, United States 100.0 ​ hybris GmbH, Munich, Germany 100.0 ​ 8, 9 Inxight Federal Systems Group, Inc., Wilmington, DE, United States 100.0 ​ IP Asset Holdings, LLC, Provo, UT, United States ​ 100.0 ​ ​ LeadFormix, Inc., Dublin, CA, United States ​ 100.0 ​ ​ Learning Heroes Ltd., Feltham, United Kingdom ​ 100.0 ​ 10 Learning Seat Borrowings Pty. Ltd., Sydney, Australia ​ 100.0 ​ ​ Learning Seat Group Pty. Ltd., Sydney, Australia ​ 100.0 ​ ​ Learning Seat Holdings Pty. Ltd., Sydney, Australia ​ 100.0 ​ ​ Learning Seat Pty. Ltd., Sydney, Australia ​ 100.0 ​ ​ LLC "Emarsys", Moscow, Russia ​ 100.0 ​ 4 LLC “SAP Labs“, Moscow, Russia 100.0 ​ LLC “SAP Ukraine”, Kiev, Ukraine 100.0 ​ 16 Loyalsys GmbH, Vienna, Austria ​ 100.0 ​ 4 Loyalsys Technologies Israel Ltd., Tel Aviv, Israel 100.0 ​ 4 Nihon Ariba K.K., Tokyo, Japan 100.0 ​ NoteShark, LLC, Chantilly, VA, United States ​ 51.0 ​ ​ OrientDB Limited, Feltham, United Kingdom ​ 100.0 ​ 10 Outerjoin, Inc., Dublin, CA, United States ​ 100.0 ​ ​ OutlookSoft Deutschland GmbH, Walldorf, Germany 100.0 ​ 8,9 Plat.One Inc., Newtown Square, PA, United States 100.0 ​ ​ Plat.One Lab S.r.l., Genoa, Italy 100.0 ​ ​ PT SAP Indonesia, Jakarta, Indonesia 99.0 ​ Q (AGF2) Inc., Wilmington, DE, United States ​ 100.0 ​ ​ QAL Technologies Pty Ltd, Sydney, Australia ​ 100.0 ​ ​ QCL Techonologies Ltd., Toronto, Canada ​ 100.0 ​ ​ QDL Technologies GmbH, Munich, Germany ​ 100.0 ​ ​ QFL Technologies S.A.R.L., Paris, France ​ 100.0 ​ ​ QIL Technologies Limited, Dublin, Ireland ​ 100.0 ​ ​ QPL Technologies sp. z o.o., Kraków, Poland ​ 100.0 ​ ​ QSL Technologies Pte. Ltd., Singapore, Singapore ​ 100.0 ​ ​ Quadrem Africa Pty. Ltd., Johannesburg, South Africa 100.0 ​ Quadrem Brazil Ltda., Rio de Janeiro, Brazil 100.0 ​ Quadrem Chile Ltda., Santiago de Chile, Chile 100.0 ​ Quadrem International Ltd., Hamilton, Bermuda 100.0 ​ ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ Quadrem Netherlands B.V., Amsterdam, the Netherlands 100.0 ​ 11 Quadrem Overseas Cooperatief U.A., Amsterdam, the Netherlands 100.0 ​ 11 Quadrem Peru S.A.C., Lima, Peru 100.0 ​ ​ Qualtrics Holdings Inc., Wilmington, DE, United States ​ 100.0 ​ 4 Qualtrics International Inc.,Wilmington, DE, United States ​ 99.0 ​ 17 Qualtrics Japan LLC, Tokyo, Japan ​ 100.0 ​ ​ Qualtrics Sweden AB, Stockholm, Sweden ​ 100.0 ​ ​ Qualtrics Technologies Spain, S.L.U., Madrid, Spain 100.0 ​ ​ QUL Technologies Limited, London, United Kingdom ​ 100.0 ​ 10 SAP (Beijing) Software System Co., Ltd., Beijing, China 100.0 ​ ​ SAP (China) Holding Co., Ltd., Beijing, China ​ 100.0 ​ ​ SAP (Schweiz) AG, Biel, Switzerland ​ 100.0 ​ ​ SAP Andina y del Caribe C.A., Caracas, Venezuela 100.0 ​ 16 SAP AZ LLC, Baku, Azerbaijan 100.0 ​ 16 SAP Belgium – Systems, Applications and Products SA, Brussels, Belgium 100.0 ​ SAP Beteiligungs GmbH, Walldorf, Germany 100.0 ​ SAP Bulgaria EOOD, Sofia, Bulgaria 100.0 ​ SAP Business Services Center Nederland B.V., ‘s-Hertogenbosch, the Netherlands 100.0 ​ 11 SAP Chile Limitada, Santiago de Chile, Chile 100.0 ​ 16 SAP CIS, LLC, Moscow, Russia 100.0 ​ SAP Colombia S.A.S., Bogotá, Colombia 100.0 ​ 16 SAP Costa Rica, S.A., San José, Costa Rica 100.0 ​ 16 SAP ČR, spol. s r.o., Prague, Czech Republic 100.0 ​ SAP Cyprus Limited, Nicosia, Cyprus 100.0 ​ SAP d.o.o., Zagreb, Croatia 100.0 ​ SAP Danmark A/S, Copenhagen, Denmark 100.0 ​ SAP Dritte Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany 100.0 ​ SAP East Africa Limited, Nairobi, Kenya 100.0 ​ 16 SAP Egypt LLC, Cairo, Egypt 100.0 ​ 16 SAP EMEA Inside Sales S.L., Madrid, Spain 100.0 ​ ​ ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ SAP Erste Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany 100.0 ​ 8, 9 SAP Estonia OÜ, Tallinn, Estonia 100.0 ​ SAP Financial, Inc., Toronto, Canada 100.0 ​ SAP Finland Oy, Espoo, Finland 100.0 ​ SAP Foreign Holdings GmbH, Walldorf, Germany 100.0 ​ SAP France Holding S.A., Levallois-Perret, France 100.0 ​ SAP Global Marketing, Inc., New York, NY, United States 100.0 ​ SAP Hellas Single Member S.A., Athens, Greece 100.0 ​ SAP Hong Kong Co., Ltd., Hong Kong, China 100.0 ​ 16 SAP Hosting Beteiligungs GmbH, St. Leon-Rot, Germany 100.0 ​ 8, 9 SAP India (Holding) Pte Ltd, Singapore, Singapore 100.0 ​ SAP International Panama, S.A., Panama City, Panama 100.0 ​ SAP International, Inc., Miami, FL, United States 100.0 ​ SAP Investments, Inc., Wilmington, DE, United States 100.0 ​ SAP Ireland Limited, Dublin, Ireland 100.0 ​ 12 SAP Ireland US - Financial Services Designated Activity Company, Dublin, Ireland 100.0 ​ SAP Israel Ltd., Ra’anana, Israel 100.0 ​ 16 SAP Korea Ltd., Seoul, South Korea 100.0 ​ SAP Labs Bulgaria EOOD, Sofia, Bulgaria 100.0 ​ SAP Labs France S.A.S., Mougins, France 100.0 ​ SAP Labs Israel Ltd., Ra’anana, Israel 100.0 ​ SAP Labs Korea, Inc., Seoul, South Korea 100.0 ​ SAP Latvia SIA, Riga, Latvia 100.0 ​ SAP Malaysia Sdn. Bhd., Kuala Lumpur, Malaysia 100.0 ​ ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ SAP Middle East and North Africa L.L.C., Dubai, United Arab Emirates 49.0 ​ 5,16 SAP Middle East FZ L.L.C, Dubai, United Arab Emirates ​ 100.0 ​ 16 SAP Nederland Holding B.V.,‘s-Hertogenbosch, the Netherlands 100.0 ​ 11 SAP New Zealand Limited, Auckland, New Zealand 100.0 ​ SAP Norge AS, Lysaker, Norway 100.0 ​ SAP North West Africa Ltd, Casablanca, Morocco 100.0 ​ 16 SAP Österreich GmbH, Vienna, Austria 100.0 ​ SAP Perú S.A.C., Lima, Peru 100.0 ​ 16 SAP Philippines, Inc., Taguig City, Philippines 100.0 ​ 16 SAP Polska Sp. z o.o., Warsaw, Poland 100.0 ​ SAP Portals Europe GmbH, Walldorf, Germany 100.0 ​ SAP Portals Holding Beteiligungs GmbH, Walldorf, Germany 100.0 ​ SAP Portals Israel Ltd., Ra’anana, Israel 100.0 ​ SAP Portugal – Sistemas, Aplicações e Produtos Informáticos, Sociedade Unipessoal, Lda., Porto Salvo, Portugal 100.0 ​ SAP Projektverwaltungs- und Beteiligungs GmbH, Walldorf, Germany 100.0 ​ ​ SAP Public Services, Inc., Washington, DC, United States 100.0 ​ SAP Puerto Rico GmbH, Walldorf, Germany 100.0 ​ 8, 9, 16 SAP Retail Solutions Beteiligungsgesellschaft mbH, Walldorf, Germany 100.0 ​ SAP Romania SRL, Bucharest, Romania 100.0 ​ SAP Saudi Arabia Software Services Ltd, Riyadh, Kingdom of Saudi Arabia 100.0 ​ SAP Saudi Arabia Software Trading Ltd, Riyadh, Kingdom of Saudi Arabia 75.0 ​ 16 ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ SAP Sechste Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany ​ 100.0 ​ 8,9 SAP Siebte Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany 100.0 ​ 8, 9 SAP sistemi, aplikacije in produkti za obdelavo podatkov d.o.o., Ljubljana, Slovenia 100.0 ​ SAP Slovensko s.r.o., Bratislava, Slovakia 100.0 ​ SAP Software and Services LLC, Doha, Qatar 49.0 ​ 5, 16 SAP Svenska Aktiebolag, Stockholm, Sweden 100.0 ​ ​ SAP System Application and Products Asia Myanmar Limited, Yangon, Myanmar ​ 100.0 ​ ​ SAP Systems, Applications and Products in Data Processing (Thailand) Ltd., Bangkok, Thailand 100.0 ​ SAP Taiwan Co., Ltd., Taipei, Taiwan 100.0 ​ ​ SAP Technologies Inc., Palo Alto, CA, United States 100.0 ​ SAP Training and Development Institute FZCO, Dubai, United Arab Emirates 100.0 ​ 16 SAP Türkiye Yazilim Üretim ve Ticaret A.Ş., Istanbul, Turkey 100.0 ​ SAP UAB, Vilnius, Lithuania 100.0 ​ SAP Ventures Investment GmbH, Walldorf, Germany 100.0 ​ 8, 9 SAP Vierte Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany 100.0 ​ SAP Vietnam Company Limited, Ho Chi Minh City, Vietnam ​ 100.0 ​ ​ SAP West Balkans d.o.o., Belgrade, Serbia 100.0 ​ SAP Zweite Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany 100.0 ​ 8, 9 SAP.io Fund, L.P., Palo Alto, CA, United States ​ 0 ​ 6 Sapphire Fund Investments II Holdings, LLC, Palo Alto, CA, United States ​ 100.0 ​ 6 Sapphire Fund Investments II, LP, Palo Alto, CA, United Stated ​ 0 ​ 6 Sapphire Fund Investments III, L.P., Palo Alto, CA, United States ​ 0 ​ 6 Sapphire SAP HANA Fund of Funds, L.P., Palo Alto, CA, United States 0 ​ 6 Sapphire Ventures Fund I, L.P., Palo Alto, CA, United States 0 ​ 6 Sapphire Ventures Fund II, L.P., Palo Alto, CA, United States 0 ​ 6 Sapphire Ventures Fund III, L.P., Palo Alto, CA, United States ​ 0 ​ 6 Sapphire Ventures Fund IV, L.P., Palo Alto, CA, United States ​ 0 ​ 6 Sapphire Ventures Fund V L.P., Palo Alto, CA, United States ​ 0 ​ 4,6 SAPV (Mauritius), Ebene, Mauritius 100.0 ​ 6 Saudi Ebreez Company for Electronic Services LLC, Riyadh, Kingdom of Saudi Arabia ​ 100.0 ​ ​ Statwing, LLC, Wilmington, DE,United States ​ 100.0 ​ ​ SuccessFactors (Philippines), Inc., Pasig City, Philippines 100.0 ​ 16 ​ ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ SuccessFactors Cayman, Ltd., Grand Cayman, Cayman Islands 100.0 ​ Sybase Angola, LDA, Luanda, Angola 100.0 ​ 15 Sybase Iberia, S.L., Madrid, Spain 100.0 ​ Sybase India, Ltd., Wilmington, DE, United States 100.0 ​ Sybase International Holdings Corporation, LLC, San Ramon, CA, United States 100.0 ​ Sybase Philippines, Inc., Makati City, Philippines 100.0 ​ Sybase Software (India) Private Limited, Bangalore, India 100.0 ​ Sybase, Inc., San Ramon, CA, United States 100.0 ​ Systems Applications Products (Africa Region) Proprietary Limited, Johannesburg, South Africa 100.0 ​ Systems Applications Products (Africa) Proprietary Limited, Johannesburg, South Africa 100.0 ​ Systems Applications Products (South Africa) Proprietary Limited, Johannesburg, South Africa 70.0 ​ 16 Systems Applications Products Nigeria Limited, Victoria Island, Nigeria 100.0 ​ 16 Technology Management Associates Inc., Chantilly, VA, United States ​ 100.0 ​ ​ Temkin Group, LLC, Wilmington, DE, United States ​ 100.0 ​ ​ TM Property Holdings, LLC, Wilmington, DE, United States ​ 100.0 ​ ​ TomorrowNow, Inc., Bryan, TX, United States 100.0 ​ TRX Europe Limited, London, United Kingdom 100.0 ​ 10 ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ TRX Technologies India Private Limited, Raman Nagar, India 100.0 TRX UK Limited, London, United Kingdom 100.0 10 TRX, Inc., Bellevue, WA, United States 100.0 Volume Integration, Inc., Reston, VA, United States ​ 100.0 ​ ​ ​ 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, 2020, 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 2020. 5 Agreements with the other shareholders provide that SAP SE fully controls the entity. 6 SAP SE has the following structured entities: SAP.io Fund, L.P., Sapphire Fund Investments II Holdings, LLC, Sapphire Fund Investments II, L.P., Sapphire Fund Investments III, L.P., 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, Sapphire Ventures Fund IV, L.P., Sapphire Ventures Fund V, L.P., SAPV (Mauritius). The results of operations of these entities are included in SAP’s consolidated financial statements in accordance with IFRS 10 (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, 2020, or in respect of its financial year ended September 30, 2020, respectively. 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, 2020, or in respect of its financial year ended September 30, 2020, respectively. 12 Pursuant to Irish Companies Act 2014, chapter 16 of Part 6, section 365, the entity is exempt from having its financial statements audited on the grounds that the entity is entitled to the benefits from a dormant entity exemption in respect of its financial year ended December 31, 2020. 13 Pursuant to article 727a, paragraph 2 of the Swiss Code of Obligations, the entity is exempt from having its financial statements audited in respect of its financial year ended December 31, 2020, or in respect of its financial year ended September 30, 2020, respectively. ​ 14 Pursuant to section 211 (3) of the New Zealand Companies Act 1993 and section 45 (2) of the Financial Reporting Act 2013, the entity had approved exclusions and is not required to lodge audited financial statements in respect of its financial year ended September 30, 2020. 15 Pursuant to Angola Tax Law and Presidential Decree no. 147/13 of October 1, 2013, the entity does not qualify as being a Large Taxpayer and therefore is exempt from having its financial statements audited in respect of its financial year ended December 31, 2020. 16 Entity with support letter issued by SAP SE. 17 Due to conditions in the share purchase agreement, no effects on the non-controlling interests were considered from an accounting point of view as at December 31, 2020.
Schedule of Joint Arrangements and Investments in Associates	​ ​ ​ ​ Name and Location of Company Ownership ​ ​ % Joint Arrangements and Investments in Associates ​ ​ China DataCom Corporation Limited, Guangzhou, China 28.30 Convercent, Inc., Denver, CO, United States 36.97 Procurement Negócios Eletrônicos S/A, Rio de Janeiro, Brazil 17.00
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., Herzliya, Israel ​ Adverity GmbH, Vienna, Austria ​ Alation, Inc., Redwood City, CA, United States ​ 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 III, L.P., Menlo Park, CA, United States ​ Amplify Partners IV, L.P., Menlo Park, CA, United States ​ Amplify Partners Select Fund IV, L.P., Menlo Park, CA, United States ​ Amplify Partners, L.P., Menlo Park, CA, United States ​ Auth0, Inc., Bellevue, WA, United States ​ BGS Holdings, Inc., Austin, TX, United States ​ Blue Yard Capital I GmbH & Co. KG, Berlin, Germany ​ Brightfield Holdings, Inc., New York, NY, United States ​ BY Capital 2 GmbH & Co. KG, Berlin, Germany ​ Canvas Ventures 3, L.P., Portola Valley, CA, United States ​ Catchpoint Systems, Inc., New York, NY, United States ​ Chalfen Ventures Fund I L.P., Jersey, United Kingdom ​ CircleCI, Inc., San Francisco, CA, United States ​ Clari, Inc., Sunnyvale, CA, United States ​ Contentful GmbH, Berlin, Germany ​ Coscreen, Inc., Menlo Park, CA, United States ​ Costanoa Venture Capital II L.P., Palo Alto, CA, United States ​ Costanoa Venture Capital QZ, LLC, Palo Alto, CA, United States ​ Costanoa Venture Capital III L.P., Palo Alto, CA, United States ​ Culture Amp, Inc., San Francisco, CA, United States ​ Data Collective II L.P., Palo Alto, CA, United States ​ Data Collective III L.P., Palo Alto, CA, United States ​ Data Collective IV, L.P., Palo Alto , CA, United States ​ DataRobot, Inc., Boston, MA, United States ​ Digital Hub Rhein-Neckar GmbH, Ludwigshafen, Germany ​ Dremio Corporation, Santa Clara, CA, United States ​ FeedZai S.A., Lisbon, Portugal ​ Felix Capital Fund III, London, United Kingdom ​ Felix Ventures II, L.P., London, United Kingdom ​ Finco Services, Inc. (dba Current), New York, NY, United States ​ Follow Analytics, Inc., San Francisco, CA, United States ​ Greater Pacific Capital (Cayman) L.P., Grand Cayman, Cayman Islands ​ Haystack Ventures V, L.P., Mill Valley, CA, United States ​ IDG Ventures USA III, L.P., San Francisco, CA, United States ​ IEX Group, Inc., New York, NY, United States ​ InfluxData, Inc., San Francisco, CA, United States ​ InnovationLab GmbH, Heidelberg, Germany ​ innoWerft Technologie- und Gründerzentrum Walldorf Stiftung GmbH, Walldorf, Germany ​ JFrog, Ltd., Netanya, Israel ​ Jibe, Inc., New York, NY, United States ​ Kaltura, Inc., New York, NY, United States ​ Kavacha TopCo LLC, New York, NY, United States ​ Landlog Limited, Tokyo, Japan ​ LeanData, Inc., Sunnyvale, CA, United States ​ LGVP F I LLC, Dover, DE, United States ​ Local Globe Opportunity Fund, L.P., St. Peter Port, Guernsey, Channel Islands ​ Local Globe VII, L.P., St. Peter Port, Guernsey, Channel Islands ​ Local Globe VIII, L.P., St. Peter Port, Guernsey, Channel Islands ​ Local Globe X, L.P., St. Peter Port, Guernsey, Channel Islands ​ Local Globe XI, L.P., St. Peter Port, Guernsey, Channel Islands ​ Mango Capital 2018, L.P., Los Altos, CA, United States ​ Mango Capital 2020, L.P., Los Altos, CA, United States ​ Matillion Ltd., Altrincham, United Kingdom ​ Medable Inc., Palo Alto, CA, United States ​ Mosaic Ventures I, L.P., London, United Kingdom ​ Narrative Science, Inc., Chicago, IL, United States ​ Notation Capital II, L.P., Brooklyn, NY, United States ​ Notation Capital III, L.P., Brooklyn, NY, United States ​ Notation Capital, L.P., Brooklyn, NY, United States ​ OpenX Software Limited, Pasadena, CA, United States ​ OpsRamp, Inc., San Jose, CA, United States ​ Outreach Corporation, Seattle, WA, United States ​ Pendo.io, Inc., Raleigh, NC, United States ​ PivotNorth Early Fund I, L.P., Atherton, CA, United States ​ 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 ​ Point Nine Capital Fund V GmbH & Co. KG, Berlin, Germany ​ Project 44, Inc., Chicago, IL, United States ​ PubNub, Inc., San Francisco, CA, United States ​ Punchh, Inc., San Mateo, CA, United States ​ Reltio, Inc., Redwood Shores, CA, United States ​ Restream, Inc., Austin, Texas, United States ​ Ridge Ventures IV, L.P., San Francisco, CA, United States ​ Scryer, Inc., New York, NY, United States ​ Side, Inc., San Francisco, CA, United States ​ Smart City Planning, Inc., Tokyo, Japan ​ Splashtop, Inc., San Jose, CA, 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 ​ StackHawk, Inc., Denver, CO, United States ​ Storm Ventures V, L.P., Menlo Park, CA, United States ​ SumoLogic, Inc., Redwood City, CA, United States ​ Sun Basket, Inc., San Francisco, CA, United States ​ SV Angel IV, L.P., San Francisco, CA, United States ​ The Currency Cloud Group Limited, London, United Kingdom ​ The SaaStr Fund II, L.P., Palo Alto, CA, United States ​ The SaaStr Fund, L.P., Palo Alto, CA, United States ​ Third Kind Venture Capital II, L.P., New York, NY, United States ​ Third Kind Venture Capital III, L.P., New York, NY, United States ​ Tribe Capital LLC Series 3, Redwood City, CA, United States ​ Tribe Capital LLC Series 8, Redwood City, CA, United States ​ UJET, Inc., San Francisco, CA, United States ​ Upfront V, L.P., Santa Monica, CA, United States ​ Uptycs, Inc., Waltham, MA, United States ​ VerbIT, Inc., New York, NY, United States ​ Vistex, Inc., Hoffman Estates, IL, United States ​ Wandera, Inc., San Francisco, CA, United States ​

Basis for Preparation - Exchang

Basis for Preparation - Exchange Rates (Details)	12 Months Ended
	Dec. 31, 2020$ / €	Dec. 31, 2020$ / €¥ / €	Dec. 31, 2020$ / €£ / €	Dec. 31, 2020$ / €SFr / €	Dec. 31, 2020$ / €$ / €	Dec. 31, 2020$ / €$ / €	Dec. 31, 2019$ / €	Dec. 31, 2019$ / €¥ / €	Dec. 31, 2019$ / €£ / €	Dec. 31, 2019$ / €SFr / €	Dec. 31, 2019$ / €$ / €	Dec. 31, 2019$ / €$ / €	Dec. 31, 2018$ / €	Dec. 31, 2018¥ / €	Dec. 31, 2018£ / €	Dec. 31, 2018SFr / €	Dec. 31, 2018$ / €	Dec. 31, 2018$ / €	Dec. 31, 2020¥ / €	Dec. 31, 2020£ / €	Dec. 31, 2020SFr / €	Dec. 31, 2020$ / €	Dec. 31, 2020$ / €	Dec. 31, 2019¥ / €	Dec. 31, 2019£ / €	Dec. 31, 2019SFr / €	Dec. 31, 2019$ / €	Dec. 31, 2019$ / €
Basis for Preparation
Middle Rate at December 31	1.2271	1.2271	1.2271	1.2271	1.2271	1.2271	1.1234	1.1234	1.1234	1.1234	1.1234	1.1234							126.49	0.8990	1.0802	1.5633	1.5896	121.94	0.8508	1.0854	1.4598	1.5995
Annual Average Exchange Rate	1.1413	121.78	0.8892	1.0703	1.5294	1.6554	1.1196	122.06	0.8773	1.1127	1.4857	1.6106	1.1815	130.41	0.8847	1.1549	1.5302	1.5799

Revenue - Contract (Details)

Revenue - Contract (Details)	12 Months Ended
	Dec. 31, 2020
Revenue
Minimum payment terms	30 days
Maximum payment terms	60 days

Revenue - Geographic Informatio

Revenue - Geographic Information (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosures
Revenue	€ 27,338	€ 27,553	€ 24,708
EMEA
Disclosures
Revenue	12,067	12,105	11,104
Germany
Disclosures
Revenue	4,015	3,948	3,658
Rest of EMEA
Disclosures
Revenue	8,052	8,158	7,446
Americas
Disclosures
Revenue	11,106	11,194	9,713
United States
Disclosures
Revenue	9,110	9,085	7,880
Rest of Americas
Disclosures
Revenue	1,996	2,109	1,832
APJ
Disclosures
Revenue	4,165	4,254	3,891
Japan
Disclosures
Revenue	1,305	1,180	963
Rest of APJ
Disclosures
Revenue	€ 2,859	€ 3,074	€ 2,928

Revenue - Major Revenue by Regi

Revenue - Major Revenue by Region (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosures
Cloud Revenue	€ 8,080	€ 6,933	€ 4,993
Cloud and Software Revenue	23,228	23,012	20,622
EMEA
Disclosures
Cloud Revenue	2,608	2,115	1,441
Cloud and Software Revenue	10,364	10,211	9,339
Americas
Disclosures
Cloud Revenue	4,439	3,945	2,941
Cloud and Software Revenue	9,239	9,172	7,973
APJ
Disclosures
Cloud Revenue	1,033	872	611
Cloud and Software Revenue	€ 3,625	€ 3,629	€ 3,310

Revenue - Remaining Performance

Revenue - Remaining Performance Obligations (Details) - EUR (€) € in Billions	Dec. 31, 2020	Dec. 31, 2019
Revenue
Unsatisfied performance obligations	€ 33.4	€ 33.3

Revenue - Contract Balances (De

Revenue - Contract Balances (Details) - EUR (€) € in Billions	Jan. 01, 2020	Dec. 31, 2020	Dec. 31, 2019
Revenue
Contract liabilities		€ 4.2	€ 4.4
Increases in contract liabilities mainly result from billing and invoices becoming due		8.5
Decreases in contract liabilities from satisfying performance obligations		€ 8.4
Revenue that was included in contract liability balance at beginning of period	€ 3.5		€ 2.6

Trade and Other Receivables - T

Trade and Other Receivables - Trade and Other Receivables (Details) - EUR (€) € in Millions	Dec. 31, 2020	Dec. 31, 2019
Trade and Other Receivables
Trade receivables, net - current	€ 6,199	€ 7,561
Trade receivables, net - non-current	33	21
Trade receivables, net	6,232	7,582
Other receivables - current	395	346
Other receivables - non-current	103	108
Other receivables	498	454
Total trade and other receivables - current	6,593	7,908
Total trade and other receivables - non-current	137	129
Total	6,730	8,037
Contract assets	€ 295	€ 234

Capitalized Cost from Contrac_3

Capitalized Cost from Contracts with Customers (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Incremental Costs of Obtaining Customer Contracts
Capitalized contract cost, current	€ 583	€ 480
Capitalized contract cost, non-current	1,687	1,435
Assets recognised from costs to obtain or fulfil contracts with customers	2,270	1,915
Other current non-financial assets	1,321	1,188
Other non-current non-financial assets	1,926	1,701
Other non-financial assets	€ 3,247	€ 2,889
Capitalized contract cost as % of other non-financial assets, current	44.00%	40.00%
Capitalized contract cost as % of other non-financial assets, non-current	88.00%	84.00%
Capitalized contract cost as % of other non-financial assets	70.00%	66.00%
Capitalized cost of obtaining customer contracts
Incremental Costs of Obtaining Customer Contracts
Amortization period		18 months to eight years
Capitalized contract cost, current	€ 491	€ 414
Capitalized contract cost, non-current	1,536	1,318
Assets recognised from costs to obtain or fulfil contracts with customers	2,028	1,732
Amortization expenses of capitalized contract costs	€ 450	367
Incremental costs
Incremental Costs of Obtaining Customer Contracts
Amortization period	one year or less
Capitalized cost to fulfill customer contracts
Incremental Costs of Obtaining Customer Contracts
Amortization period	typically seven to eight years
Capitalized contract cost, current	€ 91	66
Capitalized contract cost, non-current	151	117
Assets recognised from costs to obtain or fulfil contracts with customers	242	183
Amortization expenses of capitalized contract costs	€ 129	€ 81

Employee Headcount - (Details)

Employee Headcount - (Details) - employee	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosures
Cloud and software	16,392	16,288	15,983
Services	19,842	20,239	19,476
Research and development	29,580	27,634	27,060
Sales and marketing	25,834	25,781	24,213
General and administration	6,689	6,530	6,024
Infrastructure	4,094	3,859	3,742
SAP Group at period end	102,430	100,330	96,498
Thereof acquisitions	781	2,113	2,043
SAP Group (months' end average)	101,476	99,157	93,709
EMEA
Disclosures
Cloud and software	6,278	6,501	6,341
Services	8,175	8,250	8,120
Research and development	13,705	12,710	12,478
Sales and marketing	10,348	10,205	9,843
General and administration	3,285	3,161	2,906
Infrastructure	2,291	2,220	2,160
SAP Group at period end	44,082	43,048	41,848
Thereof acquisitions	609	338	657
SAP Group (months' end average)	43,340	42,697	40,496
Americas
Disclosures
Cloud and software	4,589	4,426	4,268
Services	5,934	6,018	5,736
Research and development	6,094	5,793	5,651
Sales and marketing	10,485	10,368	9,452
General and administration	2,161	2,123	1,970
Infrastructure	1,107	984	951
SAP Group at period end	30,369	29,712	28,029
Thereof acquisitions	97	1,638	952
SAP Group (months' end average)	30,306	29,368	27,454
APJ
Disclosures
Cloud and software	5,525	5,361	5,374
Services	5,733	5,971	5,620
Research and development	9,781	9,131	8,930
Sales and marketing	5,000	5,209	4,918
General and administration	1,243	1,246	1,147
Infrastructure	696	654	631
SAP Group at period end	27,979	27,571	26,620
Thereof acquisitions	75	137	434
SAP Group (months' end average)	27,830	27,092	25,759

Employee Benefits Expenses (Det

Employee Benefits Expenses (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Employee Benefits Expenses
Salaries	€ 10,413	€ 10,031	€ 9,025
Social security expenses	1,439	1,477	1,339
Share-based payment expenses	1,084	1,835	830
Pension expenses	419	369	330
Employee-related restructuring expenses	(7)	1,111	19
Termination benefits outside of restructuring plans	72	47	52
Employee benefits expenses	€ 13,420	€ 14,870	€ 11,595

Share-Based Payments - by Funct

Share-Based Payments - by Functional Area (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Allocation of Share-Based Payment Expense by function
Cost of cloud	€ 40	€ 56	€ 27
Cost of software	55	82	51
Cost of services	175	246	142
Research and development	296	429	210
Sales and marketing	360	562	312
General and administration	157	461	88
Share-based payment expenses	1,084	1,835	830
Thereof cash-settled share-based payments	893	1,664	674
Thereof equity-settled share-based payments	191	171	€ 156
Amount paid related to share based payments that became fully vested as part of the restructuring plan	46	€ 79
LTI 2020
Allocation of Share-Based Payment Expense by function
Thereof cash-settled share-based payments	€ 6
Trading days	20 days
Percentage of payout amount per share unit	200.00%

Share-Based Payments - LTI 2020

Share-Based Payments - LTI 2020 Plan (Details)	12 Months Ended
	Dec. 31, 2020item
LTI 2020
SHARE-BASED PAYMENTS
Term of grant	4 years
Trading days	20 days
Number of type of awards	3
LTI 2020, FSUs
SHARE-BASED PAYMENTS
Percentage of the type of award to the total award under the specific plan	33.00%
Number of KPIs	3
Percentage of numerical target	100.00%
Performance period	3 years
LTI 2020, MSUs
SHARE-BASED PAYMENTS
Percentage of the type of award to the total award under the specific plan	33.00%
Performance period	3 years
Performance factor when share performance matches the Peer Group Index (as a percent)	100.00%
LTI 2020, RSUs
SHARE-BASED PAYMENTS
Percentage of the type of award to the total award under the specific plan	33.00%

Share-Based Payments - LTI 2016

Share-Based Payments - LTI 2016 Plan (Details)	12 Months Ended
	Dec. 31, 2020D
LTI Plan 2016
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 Plan 2016 | Lowest
SHARE-BASED PAYMENTS
Grant amount, as a percent of the contractual target	80.00%
LTI Plan 2016 | Highest
SHARE-BASED PAYMENTS
Grant amount, as a percent of the contractual target	120.00%
LTI Plan 2016, 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 Plan 2016, performance share units | Highest
SHARE-BASED PAYMENTS
Cap of the vested awards as a percent to the initial awards allocation	150.00%
LTI Plan 2016, retention share units
SHARE-BASED PAYMENTS
Percentage of the type of award to the total award under the specific plan	40.00%
LTI 2020
SHARE-BASED PAYMENTS
Term of grant	4 years
Trading days	20 days

Share-Based Payments - RSU Plan

Share-Based Payments - RSU Plan (Details)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
RSU | Tranche One
SHARE-BASED PAYMENTS
Vesting period	6 months
Service RSUs | Lowest | Tranche Two
SHARE-BASED PAYMENTS
Vesting period	1 year
Service RSUs | Highest | Tranche Two
SHARE-BASED PAYMENTS
Vesting period	3 years
Service and performance RSUs
SHARE-BASED PAYMENTS
Performance goals against KPI targets (as a percent)	100.40%	118.70%	106.70%
Service and performance RSUs | Lowest
SHARE-BASED PAYMENTS
Number of awards that may vest as percent of the number granted	0.00%
Service and performance RSUs | Highest
SHARE-BASED PAYMENTS
Number of awards that may vest as percent of the number granted	200.00%
Service and performance RSUs | Highest | Tranche Three
SHARE-BASED PAYMENTS
Vesting period	3 years

Share-Based Payments - Qualtric

Share-Based Payments - Qualtric Rights (Details) € / shares in Units, € in Millions, shares in Millions, $ in Millions	Jan. 23, 2019$ / shares	Dec. 31, 2020EUR (€)	Dec. 31, 2019EUR (€)	Jan. 23, 2019EUR (€)USD ($)€ / sharesshares
RSAs, RSUs, PSUs, and options
SHARE-BASED PAYMENTS
Unvested awards at the closing date of the Qualtrics acquisition | shares				24.7
Fair value				€ 793
Fair value allocated to consideration transferred				237
Fair value allocated to future services to be provided				€ 556
Unrecognized expense		€ 60	€ 225
RSAs, RSUs, PSUs, and options | Highest
SHARE-BASED PAYMENTS
Remaining vesting period	5 years
Remaining vesting period over expense will be recognized		3 years	4 years
RSAs and RSUs granted before 2018
SHARE-BASED PAYMENTS
Price per share used to calculate the award exchange | $ / shares	$ 35
Options granted before 2018
SHARE-BASED PAYMENTS
Price per share used to calculate the award exchange | $ / shares	35
RSUs, PSUs, and options granted in 2018 and thereafter
SHARE-BASED PAYMENTS
Price per share used to calculate the award exchange | $ / shares	$ 35
Period over which share price is calculated to determine exchange ratio	5 days
Price per share | (per share)	$ 103.75			€ 91.28
Equity Award Exchange Ratio				0.3373%
RSUs
SHARE-BASED PAYMENTS
Outstanding awards | $				6.1
Service period of RSU grant	2 years

Share-Based Payments - Fair Val

Share-Based Payments - Fair Value and Parameters for Cash-Settled Plans (Details) € / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2020EUR (€)€ / shares	Dec. 31, 2019EUR (€)€ / shares	Dec. 31, 2020USD ($)
LTI Plan 2016
SHARE-BASED PAYMENTS
Weighted average fair value | €	€ 72.94	€ 94.06
Weighted average share price | € / shares	€ 107.22	€ 120.32
Expected dividend yield	1.54%	1.26%
Weighted average remaining life of awards outstanding	1 year 2 months 12 days	1 year 10 months 24 days
Peer Group Index price	481.65	363.63
Peer Group expected dividend yield	1.14%	1.17%	1.14%
LTI 2020
SHARE-BASED PAYMENTS
Weighted average fair value | €	€ 94.75
Weighted average share price | € / shares	€ 107.22
Expected volatility	30.00%
Weighted average remaining life of awards outstanding	3 years 2 months 12 days
NASDAQ-100 Total Return Index | $			$ 15,072,290
Expected volatility of the NASDAQ-100 companies	36.00%		36.00%
Expected correlation of SAP and the NASDAQ-100 companies of ##%	31.00%		31.00%
SOP 2010
SHARE-BASED PAYMENTS
Weighted average fair value | €		€ 49.51
Weighted average share price | € / shares		€ 120.32
Expected dividend yield		1.26%
Weighted average remaining life of awards outstanding		3 months 18 days
RSU
SHARE-BASED PAYMENTS
Weighted average fair value | €	€ 105.52	€ 118.72
Weighted average share price | € / shares	€ 107.22	€ 120.32
Expected dividend yield	1.54%	1.26%
Weighted average remaining life of awards outstanding	1 year	1 year
Qualtrics Rights
SHARE-BASED PAYMENTS
Weighted average fair value | €	€ 33.66	€ 37.55
Weighted average share price | € / shares	€ 107.22	€ 120.32
Expected dividend yield	1.54%	1.26%
Weighted average remaining life of awards outstanding	1 year 6 months	1 year 8 months 12 days
Lowest | LTI Plan 2016
SHARE-BASED PAYMENTS
Risk-free interest rate (depending on maturity)	0.75%	0.68%
Expected volatility	34.00%	20.00%
Peer Group expected volatility	26.00%	18.00%	26.00%
Expected correlation of the SAP share price and index price	27.00%	38.00%	27.00%
Lowest | SOP 2010
SHARE-BASED PAYMENTS
Risk-free interest rate (depending on maturity)		0.25%
Expected volatility		27.00%
Lowest | RSU
SHARE-BASED PAYMENTS
Risk-free interest rate (depending on maturity)	0.77%	0.68%
Lowest | Qualtrics Rights
SHARE-BASED PAYMENTS
Risk-free interest rate (depending on maturity)	0.77%	0.55%
Highest | LTI Plan 2016
SHARE-BASED PAYMENTS
Risk-free interest rate (depending on maturity)	0.11%	0.57%
Expected volatility	42.00%	25.00%
Peer Group expected volatility	31.00%	22.00%	31.00%
Expected correlation of the SAP share price and index price	30.00%	40.00%	30.00%
Highest | SOP 2010
SHARE-BASED PAYMENTS
Risk-free interest rate (depending on maturity)		0.08%
Expected volatility		36.00%
Highest | RSU
SHARE-BASED PAYMENTS
Risk-free interest rate (depending on maturity)	0.32%	0.31%
Highest | Qualtrics Rights
SHARE-BASED PAYMENTS
Risk-free interest rate (depending on maturity)	0.37%	0.35%

Share-Based Payments - Changes

Share-Based Payments - Changes in Numbers of Outstanding Awards Under Our Cash-Settled Plans (Details) € / shares in Units, item in Thousands, € in Millions	12 Months Ended
	Dec. 31, 2020EUR (€)item€ / shares	Dec. 31, 2019EUR (€)item€ / shares	Dec. 31, 2018EUR (€)item
SHARE-BASED PAYMENTS
Fair value of unvested RSAs, RSUs, PSUs, and options | €	€ 1,317	€ 1,735
Total expense recognized | €	€ 893	€ 1,664	€ 674
LTI Plan 2016
SHARE-BASED PAYMENTS
Beginning of period	1,110	926
Granted	0	344
Adjustment based upon KPI target achievement	(211)
Exercised	(129)	0
Forfeited	(3)	(160)
End of period	767	1,110	926
Exercisable	0	0
Fair value of unvested RSAs, RSUs, PSUs, and options | €	€ 49	€ 73
Total intrinsic value of vested awards | €	€ 32	51
Weighted average share price for share options exercised in (in Euro per share) | € / shares	€ 124.03
Total expense recognized | €	€ (9)	€ 44	€ 8
LTI 2020
SHARE-BASED PAYMENTS
Beginning of period	0
Granted	202
Exercised	0
Forfeited	(30)
End of period	172	0
Exercisable	0
Fair value of unvested RSAs, RSUs, PSUs, and options | €	€ 6
Total intrinsic value of vested awards | €	3
Total expense recognized | €	€ 6
SOP 2010
SHARE-BASED PAYMENTS
Beginning of period	3,039	7,086
Granted	0	0
Exercised	(1,773)	(3,904)
Forfeited	(66)	(144)
End of period	1,200	3,039	7,086
Exercisable	1,200	3,039
Fair value of unvested RSAs, RSUs, PSUs, and options | €	€ 42	€ 150
Total intrinsic value of vested awards | €	€ 42	€ 155
Weighted average share price for share options exercised in (in Euro per share) | € / shares	€ 121.49	€ 111.58
Total expense recognized | €	€ 2	€ 66	€ 43
Qualtrics Rights
SHARE-BASED PAYMENTS
Beginning of period	16,007
Granted	0	24,666
Exercised	(7,791)	(7,776)
Forfeited	(699)	(883)
End of period	7,518	16,007
Exercisable	0	0
Fair value of unvested RSAs, RSUs, PSUs, and options | €	€ 193	€ 377
Total intrinsic value of vested awards | €	€ 0	€ 0
Weighted average share price for share options exercised in (in Euro per share) | € / shares	€ 113.34	€ 106.15
Total expense recognized | €	€ 132	€ 461
Service RSUs
SHARE-BASED PAYMENTS
Beginning of period	16,128	15,264
Granted	9,238	9,339
Adjustment based upon KPI target achievement	(5)	122
Exercised	(7,204)	(7,540)
Forfeited	(1,164)	(1,057)
End of period	16,993	16,128	15,264
Exercisable	0	0
Fair value of unvested RSAs, RSUs, PSUs, and options | €	€ 1,027	€ 1,100
Total intrinsic value of vested awards | €	€ 0	€ 0
Weighted average share price for share options exercised in (in Euro per share) | € / shares	€ 109.75	€ 98.11
Total expense recognized | €	€ 760	€ 1,087	€ 611

Share-Based Payments - Liabilit

Share-Based Payments - Liabilities (Details) - EUR (€) € in Millions	Dec. 31, 2020	Dec. 31, 2019
Share-Based Payments
Share-based payment liabilities, current	€ 863	€ 1,130
Other non-financial liabilities, current	€ 4,643	€ 4,839
Share-based payment liabilities as % of B/S other non-financial liabilities, current	19.00%	23.00%
Share-based payment liabilities, non-current	€ 454	€ 605
Other non-financial liabilities, non-current	€ 770	€ 957
Share-based payment liabilities as % of B/S other non-financial liabilities, non-current	59.00%	63.00%
Share-based payment liabilities	€ 1,317	€ 1,735
Other non-financial liabilities	€ 5,413	€ 5,796
Share-based payment liabilities as % of B/S other non-financial liabilities	24.00%	30.00%
Other financial assets, current	€ 1,635	€ 297
Other financial assets, non-current	3,512	2,336
Other financial assets	€ 5,147	€ 2,633

Share-Based Payments - Own (Det

Share-Based Payments - Own (Details) - Own - EUR (€) shares in Millions	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
SHARE-BASED PAYMENTS
Matching contribution to employee investment	40.00%
Number of shares purchased	5.5	5.2	5.3
Non-executives
SHARE-BASED PAYMENTS
Subsidy to purchase SAP shares	€ 20

Share-Based Payments - Recognis

Share-Based Payments - Recognised Expense for Equity-Settled Plans (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
SHARE-BASED PAYMENTS
Total expense recognized	€ 191	€ 171	€ 156
Own
SHARE-BASED PAYMENTS
Total expense recognized	€ 191	€ 171	€ 149

Pension Plans and Similar Obl_3

Pension Plans and Similar Obligations - Expense (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Pension Plans and Similar Obligations
Present value of the DBO	€ 1,932	€ 1,715
Fair value of the plan assets	1,691	1,485
Net defined benefit liability (asset)	€ 241	€ 230
% of Non-current other financial assets	0.00%	0.00%
% of Non-current provisions	66.00%	70.00%
Defined contribution plans	€ 326	€ 314	€ 280
Defined benefit pension plans	93	55	50
Pension expenses	419	369	€ 330
Germany
Pension Plans and Similar Obligations
Present value of the DBO	1,127	1,026
Fair value of the plan assets	1,112	1,009
Net defined benefit liability (asset)	€ 15	€ 17
% of Non-current other financial assets	0.00%	0.00%
% of Non-current provisions	4.00%	5.00%
Present value of the DBO provides for lumpsum Payments	€ 1,054	€ 951
Foreign
Pension Plans and Similar Obligations
Present value of the DBO	616	533
Fair value of the plan assets	506	411
Net defined benefit liability (asset)	€ 110	€ 122
% of Non-current other financial assets	0.00%	0.00%
% of Non-current provisions	31.00%	37.00%
Present value of the DBO provides for Annuity Payments	€ 479	€ 459
Other Foreign Post Employment Plans
Pension Plans and Similar Obligations
Present value of the DBO	189	156
Fair value of the plan assets	73	65
Net defined benefit liability (asset)	€ 116	€ 91
% of Non-current other financial assets	0.00%	0.00%
% of Non-current provisions	32.00%	27.00%

Pension Plans and Similar Obl_4

Pension Plans and Similar Obligations - Present Value of the DBO and the Fair Value of the Plan Assets (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Pension Plans and Similar Obligations
Defined contribution plans	€ 326	€ 314	€ 280
Defined benefit pension plans	93	55	50
Pension expenses	€ 419	€ 369	€ 330

Pension Plans and Similar Obl_5

Pension Plans and Similar Obligations - Actuarial Assumptions (Details)	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Other Foreign Post Employment Plans
Pension Plans and Similar Obligations
Discount rates	3.00%	3.70%	4.20%
Germany
Pension Plans and Similar Obligations
Discount rates	0.90%	0.80%	2.30%
Foreign
Pension Plans and Similar Obligations
Discount rates	0.40%	0.30%	1.00%

Pension Plans and Similar Obl_6

Pension Plans and Similar Obligations - Sensitivity Analysis (Details) - Discount rate - EUR (€) € in Millions	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Pension Plans and Similar Obligations
Increase in actuarial assumption (as a percent)	50.00%
Decrease in actuarial assumption (as a percent)	50.00%
Present value of the DBO if discount rate was 50 basis points higher	€ 1,824	€ 1,617	€ 1,353
Present value of the DBO if discount rate was 50 basis points lower	2,062	1,825	1,531
Other Foreign Post Employment Plans
Pension Plans and Similar Obligations
Present value of the DBO if discount rate was 50 basis points higher	185	154	126
Present value of the DBO if discount rate was 50 basis points lower	204	159	141
Germany
Pension Plans and Similar Obligations
Present value of the DBO if discount rate was 50 basis points higher	1,066	968	836
Present value of the DBO if discount rate was 50 basis points lower	1,195	1,090	940
Foreign
Pension Plans and Similar Obligations
Present value of the DBO if discount rate was 50 basis points higher	573	495	391
Present value of the DBO if discount rate was 50 basis points lower	€ 663	€ 576	€ 450

Pension Plans and Similar Obl_7

Pension Plans and Similar Obligations - Plan Asset Allocation (Details) - EUR (€) € in Millions	Dec. 31, 2020	Dec. 31, 2019
Pension Plans and Similar Obligations
Total	€ 1,691	€ 1,485
Level 1
Pension Plans and Similar Obligations
Total	485	445
Equity investments	149	137
Corporate Bonds	151	156
Insurance policies	7	6
Not Quoted in an Active Market
Pension Plans and Similar Obligations
Total	1,207	1,040
Equity investments	0	0
Corporate Bonds	0	0
Insurance policies	€ 1,207	€ 1,040

Pension Plans and Similar Obl_8

Pension Plans and Similar Obligations - Future Benefit Payments (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Pension Plans and Similar Obligations
Weighted average duration of defined benefit obligation	12 years	13 years
Future benefit payments from defined benefit plans	€ 1,969	€ 1,831
Percentage of payments due over five years	77.00%	77.00%
Percentage of payments related to domestic plans	64.00%	61.00%

Other Employee-Related Obliga_3

Other Employee-Related Obligations (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Other Employee-Related Obligations
Other employee-related liabilities, current	€ 3,147	€ 3,059
Other non-financial liabilities, current	€ 4,643	€ 4,839
% of other non-financial liabilities, current	68.00%	63.00%
Other employee-related liabilities, non-current	€ 316	€ 352
Other non-financial liabilities, non-current	€ 770	€ 957
% of other non-financial liabilities, non-current	41.00%	37.00%
Other employee-related liabilities	€ 3,464	€ 3,411
Other non-financial liabilities	€ 5,413	€ 5,796
% of other non-financial liabilities	64.00%	59.00%
Amount of current employee related provisions reclassified from other provisions to other non-financial liabilities		€ 21
Amount of non-current employee related provisions reclassified from other provisions to other non-financial liabilities		€ 143

Restructuring - Restructuring E

Restructuring - Restructuring Expenses (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Restructuring
Employee-related restructuring expenses	€ 7	€ (1,111)	€ (19)
Onerous contract-related restructuring expenses and restructuring related impairment losses	(4)	(19)	0
Restructuring expenses	€ (3)	€ 1,130	€ 19

Restructuring - Restructuring P

Restructuring - Restructuring Provisions (Details) - Restructuring Provisions € in Millions	12 Months Ended
	Dec. 31, 2020EUR (€)
Provisions
Balance at beginning of period	€ 208
Addition	8
Utilization	(181)
Release	(6)
Currency impact	(1)
Balance at end of the period	28
Provisions	€ 441
Restructuring provisions as % of provisions	6.00%

Restructuring - Restructuring_2

Restructuring - Restructuring Expenses By Functional Area (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Restructuring
Cost of cloud	€ 0	€ (20)	€ 0
Cost of software licenses and support	1	(118)	(2)
Cost of services	(3)	(154)	(3)
Research and development	1	(467)	(3)
Sales and marketing	3	(299)	(11)
General and administration	2	(71)	0
Restructuring expenses	€ 3	€ (1,130)	€ (19)

Results of Segments (Details)

Results of Segments (Details) € in Millions	12 Months Ended
	Dec. 31, 2020EUR (€)segment	Dec. 31, 2019EUR (€)	Dec. 31, 2018EUR (€)
Disclosure of operating segments
Number of operating segments | segment	5
Cloud	€ 8,080	€ 6,933	€ 4,993
Software licenses	3,642	4,533	4,647
Software support	11,506	11,547	10,981
Software licenses and support	15,148	16,080	15,628
Cloud and software	23,228	23,012	20,622
Services	4,110	4,541	4,086
Total revenue	27,338	27,553	24,708
Cost of cloud	(2,699)	(2,534)	(2,068)
Cost of software licenses and support	(2,008)	(2,159)	(2,092)
Cost of cloud and software	(4,707)	(4,692)	(4,160)
Cost of services	(3,178)	(3,662)	(3,302)
Total cost of revenue	(7,886)	(8,355)	(7,462)
Gross profit	19,453	19,199	17,246
Other segment expenses	(20,715)	(23,081)	(19,005)
Segment profit	6,623	4,473	5,703
Constant Currency
Disclosure of operating segments
Total revenue	27,338	27,553
Segment profit	6,623	4,473
Operating segments
Disclosure of operating segments
Total revenue	27,023	27,229	24,376
Segment profit	10,506	10,444	9,314
Operating segments | Constant Currency
Disclosure of operating segments
Total revenue	27,574	26,513
Segment profit	10,716	10,141
Operating segments | Applications Technology & Support
Disclosure of operating segments
Cloud	6,254	5,259	3,905
Software licenses	3,637	4,523	4,645
Software support	11,502	11,542	10,981
Software licenses and support	15,138	16,064	15,626
Cloud and software	21,392	21,323	19,531
Services	288	341	342
Total revenue	21,680	21,664	19,873
Cost of cloud	(2,165)	(1,972)	(1,620)
Cost of software licenses and support	(1,756)	(1,910)	(1,835)
Cost of cloud and software	(3,922)	(3,882)	(3,455)
Cost of services	(308)	(332)	(321)
Total cost of revenue	(4,230)	(4,214)	(3,776)
Gross profit	17,450	17,450	16,096
Other segment expenses	(8,026)	(7,996)	(7,513)
Segment profit	9,423	9,454	8,583
Operating segments | Applications Technology & Support | Constant Currency
Disclosure of operating segments
Cloud	6,379	5,098
Software licenses	3,765	4,422
Software support	11,707	11,279
Software licenses and support	15,472	15,700
Cloud and software	21,852	20,798
Services	292	335
Total revenue	22,144	21,132
Cost of cloud	(2,218)	(1,913)
Cost of software licenses and support	(1,790)	(1,872)
Cost of cloud and software	(4,008)	(3,784)
Cost of services	(313)	(326)
Total cost of revenue	(4,321)	(4,111)
Gross profit	17,823	17,022
Other segment expenses	(8,190)	(7,821)
Segment profit	9,633	9,201
Operating segments | Concur
Disclosure of operating segments
Cloud	1,288	1,373	1,107
Software licenses	0	0	0
Software support	0	0	0
Software licenses and support	0	0	0
Cloud and software	1,288	1,373	1,107
Services	217	236	231
Total revenue	1,505	1,609	1,338
Cost of cloud	(154)	(181)	(160)
Cost of software licenses and support	0	0	0
Cost of cloud and software	(154)	(181)	(160)
Cost of services	(165)	(169)	(160)
Total cost of revenue	(319)	(350)	(320)
Gross profit	1,186	1,260	1,019
Other segment expenses	(622)	(640)	(537)
Segment profit	564	620	482
Operating segments | Concur | Constant Currency
Disclosure of operating segments
Cloud	1,306	1,313
Software licenses	0	0
Software support	0	0
Software licenses and support	0	0
Cloud and software	1,306	1,313
Services	221	226
Total revenue	1,526	1,539
Cost of cloud	(158)	(173)
Cost of software licenses and support	0	0
Cost of cloud and software	(158)	(173)
Cost of services	(167)	(162)
Total cost of revenue	(325)	(335)
Gross profit	1,201	1,204
Other segment expenses	(632)	(614)
Segment profit	569	590
Operating segments | Services
Disclosure of operating segments
Cloud	0	0	0
Software licenses	0	0	0
Software support	4	5	3
Software licenses and support	4	5	3
Cloud and software	5	5	4
Services	3,153	3,442	3,161
Total revenue	3,157	3,447	3,165
Cost of cloud	(70)	(57)	(51)
Cost of software licenses and support	(33)	(55)	(77)
Cost of cloud and software	(103)	(112)	(128)
Cost of services	(2,136)	(2,506)	(2,379)
Total cost of revenue	(2,240)	(2,618)	(2,507)
Gross profit	918	829	658
Other segment expenses	(419)	(467)	(409)
Segment profit	499	362	€ 249
Operating segments | Services | Constant Currency
Disclosure of operating segments
Cloud	1	0
Software licenses	0	0
Software support	4	5
Software licenses and support	4	5
Cloud and software	5	5
Services	3,203	3,354
Total revenue	3,208	3,359
Cost of cloud	(72)	(56)
Cost of software licenses and support	(34)	(54)
Cost of cloud and software	(106)	(110)
Cost of services	(2,179)	(2,453)
Total cost of revenue	(2,285)	(2,562)
Gross profit	923	796
Other segment expenses	(429)	(456)
Segment profit	494	340
Operating segments | Qualtrics
Disclosure of operating segments
Cloud	518	371
Software licenses	0	0
Software support	0	0
Software licenses and support	0	0
Cloud and software	518	371
Services	162	137
Total revenue	681	508
Cost of cloud	(43)	(33)
Cost of software licenses and support	0	0
Cost of cloud and software	(43)	(33)
Cost of services	(110)	(78)
Total cost of revenue	(152)	(110)
Gross profit	528	398
Other segment expenses	(509)	(389)
Segment profit	19	8
Operating segments | Qualtrics | Constant Currency
Disclosure of operating segments
Cloud	529	353
Software licenses	0	0
Software support	0	0
Software licenses and support	0	0
Cloud and software	529	353
Services	166	130
Total revenue	696	483
Cost of cloud	(43)	(31)
Cost of software licenses and support	0	0
Cost of cloud and software	(43)	(31)
Cost of services	(112)	(74)
Total cost of revenue	(155)	(106)
Gross profit	541	377
Other segment expenses	(521)	(368)
Segment profit	€ 20	€ 9

Results of Segments - Segment R

Results of Segments - Segment Revenue by Region (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosures
Revenue	€ 27,338	€ 27,553	€ 24,708
EMEA
Disclosures
Revenue	12,067	12,105	11,104
Americas
Disclosures
Revenue	11,106	11,194	9,713
APJ
Disclosures
Revenue	4,165	4,254	3,891
Constant Currency
Disclosures
Revenue	27,338	27,553
Operating segments
Disclosures
Revenue	27,023	27,229	24,376
Operating segments | EMEA
Disclosures
Revenue	12,006	11,941	11,038
Operating segments | Americas
Disclosures
Revenue	10,935	11,081	9,515
Operating segments | APJ
Disclosures
Revenue	4,082	4,207	3,823
Operating segments | Constant Currency
Disclosures
Revenue	27,574	26,513
Operating segments | Constant Currency | EMEA
Disclosures
Revenue	12,136	11,798
Operating segments | Constant Currency | Americas
Disclosures
Revenue	11,272	10,648
Operating segments | Constant Currency | APJ
Disclosures
Revenue	4,166	4,067
Operating segments | Applications Technology & Support
Disclosures
Revenue	21,680	21,664	19,873
Operating segments | Applications Technology & Support | EMEA
Disclosures
Revenue	10,249	10,083	9,416
Operating segments | Applications Technology & Support | Americas
Disclosures
Revenue	7,964	8,056	7,226
Operating segments | Applications Technology & Support | APJ
Disclosures
Revenue	3,467	3,525	3,231
Operating segments | Applications Technology & Support | Constant Currency
Disclosures
Revenue	22,144	21,132
Operating segments | Applications Technology & Support | Constant Currency | EMEA
Disclosures
Revenue	10,356	10,015
Operating segments | Applications Technology & Support | Constant Currency | Americas
Disclosures
Revenue	8,245	7,699
Operating segments | Applications Technology & Support | Constant Currency | APJ
Disclosures
Revenue	3,542	3,419
Operating segments | Concur
Disclosures
Revenue	1,505	1,609	1,338
Operating segments | Concur | EMEA
Disclosures
Revenue	228	260	152
Operating segments | Concur | Americas
Disclosures
Revenue	1,103	1,176	1,061
Operating segments | Concur | APJ
Disclosures
Revenue	175	174	125
Operating segments | Concur | Constant Currency
Disclosures
Revenue	1,526	1,539
Operating segments | Concur | Constant Currency | EMEA
Disclosures
Revenue	232	246
Operating segments | Concur | Constant Currency | Americas
Disclosures
Revenue	1,117	1,125
Operating segments | Concur | Constant Currency | APJ
Disclosures
Revenue	177	168
Operating segments | Qualtrics
Disclosures
Revenue	681	508
Operating segments | Qualtrics | EMEA
Disclosures
Revenue	97	68
Operating segments | Qualtrics | Americas
Disclosures
Revenue	528	403
Operating segments | Qualtrics | APJ
Disclosures
Revenue	55	37
Operating segments | Qualtrics | Constant Currency
Disclosures
Revenue	696	483
Operating segments | Qualtrics | Constant Currency | EMEA
Disclosures
Revenue	99	65
Operating segments | Qualtrics | Constant Currency | Americas
Disclosures
Revenue	540	383
Operating segments | Qualtrics | Constant Currency | APJ
Disclosures
Revenue	56	36
Operating segments | Services
Disclosures
Revenue	3,157	3,447	3,165
Operating segments | Services | EMEA
Disclosures
Revenue	1,432	1,530	1,471
Operating segments | Services | Americas
Disclosures
Revenue	1,340	1,447	1,227
Operating segments | Services | APJ
Disclosures
Revenue	385	470	€ 467
Operating segments | Services | Constant Currency
Disclosures
Revenue	3,208	3,359
Operating segments | Services | Constant Currency | EMEA
Disclosures
Revenue	1,448	1,473
Operating segments | Services | Constant Currency | Americas
Disclosures
Revenue	1,370	1,441
Operating segments | Services | Constant Currency | APJ
Disclosures
Revenue	€ 391	€ 444

Reconciliation of Segment Mea_2

Reconciliation of Segment Measures to the Consolidated Income Statements (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of operating segments
Revenue	€ 27,338	€ 27,553	€ 24,708
Other revenue	320	405	366
Adjustment for currency impact	0	0	0
Adjustment of revenue under fair value accounting	(5)	(81)	(33)
Other revenue	320	405	366
Other expenses	(2,538)	(2,642)	(2,517)
Adjustment for currency impact	0	0	0
Adjustment of revenue under fair value accounting	(5)	(81)	(33)
Acquisition related charges	(577)	(689)	(577)
Share based payment expenses	(1,084)	(1,835)	(831)
Restructuring	3	(1,130)	(19)
Operating profit	6,623	4,473	5,703
Other non-operating income/expense, net	(179)	(74)	(56)
Financial income, net	776	198	(47)
Profit before tax	7,220	4,596	5,600
Operating segments
Disclosure of operating segments
Revenue	27,023	27,229	24,376
Operating profit	10,506	10,444	9,314
Applications Technology & Support | Operating segments
Disclosure of operating segments
Revenue	21,680	21,664	19,873
Operating profit	9,423	9,454	8,583
Services | Operating segments
Disclosure of operating segments
Revenue	3,157	3,447	3,165
Operating profit	499	362	249
Qualtrics | Operating segments
Disclosure of operating segments
Revenue	681	508
Operating profit	19	8
Concur | Operating segments
Disclosure of operating segments
Revenue	1,505	1,609	1,338
Operating profit	564	620	€ 482
Constant Currency
Disclosure of operating segments
Revenue	27,338	27,553
Other revenue	323	393
Adjustment for currency impact	(554)	728
Adjustment of revenue under fair value accounting	(5)	(81)
Other revenue	323	393
Other expenses	(2,536)	(2,580)
Adjustment for currency impact	(216)	255
Adjustment of revenue under fair value accounting	(5)	(81)
Acquisition related charges	(577)	(689)
Share based payment expenses	(1,084)	(1,835)
Restructuring	3	(1,130)
Operating profit	6,623	4,473
Other non-operating income/expense, net	(179)	(74)
Financial income, net	776	198
Profit before tax	7,220	4,596
Constant Currency | Operating segments
Disclosure of operating segments
Revenue	27,574	26,513
Operating profit	10,716	10,141
Constant Currency | Applications Technology & Support | Operating segments
Disclosure of operating segments
Revenue	22,144	21,132
Operating profit	9,633	9,201
Constant Currency | Services | Operating segments
Disclosure of operating segments
Revenue	3,208	3,359
Operating profit	494	340
Constant Currency | Qualtrics | Operating segments
Disclosure of operating segments
Revenue	696	483
Operating profit	20	9
Constant Currency | Concur | Operating segments
Disclosure of operating segments
Revenue	1,526	1,539
Operating profit	€ 569	€ 590

Other Non-Operating Income_Ex_3

Other Non-Operating Income/Expense, Net (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Other Non-Operating Income/Expense, Net
Foreign currency exchange gain/loss	€ (154)	€ (51)	€ (31)
Miscellaneous income/expense, net	(25)	(23)	(25)
Other non-operating income/expense, net	(179)	(74)	(56)
Thereof from financial assets at fair value through profit or loss
Other Non-Operating Income/Expense, Net
Foreign currency exchange gain/loss	601	358	444
Thereof from financial assets at amortized cost
Other Non-Operating Income/Expense, Net
Foreign currency exchange gain/loss	(134)	194	148
Thereof from financial liabilities at fair value through profit or loss
Other Non-Operating Income/Expense, Net
Foreign currency exchange gain/loss	(487)	(396)	(415)
Thereof from financial liabilities at amortised cost
Other Non-Operating Income/Expense, Net
Foreign currency exchange gain/loss	€ (34)	€ (176)	€ (202)

Financial Income, Net (Details)

Financial Income, Net (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Financial Income, Net
Finance income	€ 1,473	€ 787	€ 371
Thereof gains from financial assets at fair value through profit or loss	1,360	596	227
Finance costs	(697)	(589)	(418)
Thereof interest expense from financial liabilities at amortized cost	(179)	(207)	(106)
Thereof interest expense from financial liabilities at fair value through profit or loss	(76)	(155)	(206)
Financial income, net	€ 776	€ 198	€ (47)

Income Taxes - Tax Expense by G

Income Taxes - Tax Expense by Geographic Location (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Taxes
Total current tax expense	€ 1,896	€ 1,778	€ 1,752
Total deferred tax expense/income	42	(552)	(241)
Total income tax expense	1,938	1,226	1,511
Germany
Income Taxes
Total current tax expense	895	625	733
Total deferred tax expense/income	(38)	(3)	57
Foreign
Income Taxes
Total current tax expense	1,001	1,153	1,019
Total deferred tax expense/income	€ 80	€ (549)	€ (298)

Income Taxes - Major Components

Income Taxes - Major Components of Tax Expense (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Taxes
Tax expense for current year	€ 1,653	€ 1,818	€ 1,665
Taxes for prior years	243	(40)	87
Total current tax expense	1,896	1,778	1,752
Origination and reversal of temporary differences	47	(710)	(501)
Unused tax losses, research and development tax credits, and foreign tax credits	(5)	158	260
Total deferred tax expense/income	42	(552)	(241)
Total income tax expense	€ 1,938	€ 1,226	€ 1,511

Income Taxes - Profit Before Ta

Income Taxes - Profit Before Tax by Geographic Location (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Taxes
Total	€ 7,220	€ 4,596	€ 5,600
Germany
Income Taxes
Total	2,481	2,012	3,106
Foreign
Income Taxes
Total	€ 4,739	€ 2,584	€ 2,494

Income Taxes - Relationship Bet

Income Taxes - Relationship Between Tax Expense and Profit Before Tax (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Tax rates
Applicable tax rate	26.30%	26.40%	26.40%
Corporate income tax rate	15.00%	15.00%	15.00%
Solidarity surcharge	5.50%	5.50%	5.50%
Trade taxes	10.50%	10.60%	10.60%
Relationship Between Tax Expense and Profit Before Tax
Profit before tax	€ 7,220	€ 4,596	€ 5,600
Tax expense at applicable tax rate	1,901	1,212	1,478
Foreign tax rates	(166)	(171)	(131)
Non-deductible expenses	254	116	106
Tax exempt income	(282)	(131)	(54)
Withholding taxes	105	138	91
Research and development and foreign tax credits	(100)	(89)	(33)
Prior-year taxes	128	80	(17)
Reassessment of deferred tax assets, research and development tax credits, and foreign tax credits	41	48	58
Other	57	23	13
Total income tax expense	€ 1,938	€ 1,226	€ 1,511
Effective tax rate (in %)	26.80%	26.70%	27.00%

Income Taxes - Components of Re

Income Taxes - Components of Recognized Deferred Tax Assets and Liabilities (Details) - EUR (€) € in Millions	Dec. 31, 2020	Dec. 31, 2019
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets	€ 3,050	€ 3,220
Total deferred tax liabilities	2,035	2,048
Total deferred tax assets, net	1,015	1,172
Intangible assets
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets	455	504
Total deferred tax liabilities	854	1,006
Property, plant and equipment
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets	19	19
Total deferred tax liabilities	529	544
Other financial assets
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets	11	11
Total deferred tax liabilities	239	221
Trade and other receivables
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets	115	61
Total deferred tax liabilities	178	148
Pension provisions
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets	194	135
Total deferred tax liabilities	21	13
Share-based payments
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets	197	268
Total deferred tax liabilities	0	1
Other provisions and obligations
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets	1,155	1,330
Total deferred tax liabilities	87	50
Contract liabilities/deferred income
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets	631	553
Total deferred tax liabilities	4	6
Carryforwards of unused tax losses
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets	108	131
Research and development and foreign tax credits
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets	57	56
Other
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets	108	152
Total deferred tax liabilities	€ 123	€ 59

Income Taxes - Items Not Result

Income Taxes - Items Not Resulting in a Deferred Tax Asset (Details) - EUR (€) € in Millions	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Items Not Resulting in a Deferred Tax Asset
Unused tax losses	€ 1,078	€ 1,124	€ 1,058
Deductible temporary differences	587	538	509
Unused tax credits	43	45	72
Deferred tax liability for undistributed profits of subsidiaries not recognized	18,370	17,410
United States
Items Not Resulting in a Deferred Tax Asset
Unused tax losses	264	187	213
Not expiring
Items Not Resulting in a Deferred Tax Asset
Unused tax losses	572	688	575
Unused tax credits	26	28	54
2021
Items Not Resulting in a Deferred Tax Asset
Unused tax losses	25	63	7
Expiring after the following year
Items Not Resulting in a Deferred Tax Asset
Unused tax losses	481	373	476
Unused tax credits	€ 17	€ 17	€ 18

Income Taxes - Income Tax-Relat

Income Taxes - Income Tax-Related Litigation (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Taxes
Additional tax expense if tax authorities were to prevail in ongoing dispute	€ 1,221	€ 2,013
Interest expenses and penalties included in additional tax expense	€ 648	€ 982

Earnings per Share (Details)

Earnings per Share (Details) - EUR (€) € / shares in Units, € in Millions, shares in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Earnings per Share
Profit attributable to equity holders of SAP SE	€ 5,145	€ 3,321	€ 4,083
Issued ordinary shares	1,229	1,229	1,229
Effect of treasury shares	(46)	(35)	(35)
Weighted average shares outstanding, basic	1,182	1,194	1,194
Dilutive effect of share-based payments	0	0	0
Weighted average shares outstanding, diluted	1,182	1,194	1,194
Earnings per share, basic, attributable to equity holders of SAP SE (in )	€ 4.35	€ 2.78	€ 3.42
Earnings per share, diluted, attributable to equity holders of SAP SE (in )	€ 4.35	€ 2.78	€ 3.42

Business Combinations and Div_3

Business Combinations and Divestitures - Emarsys Acquisitions (Details)	Nov. 04, 2020
Emarsys eMarketing Systems AG
Disclosure of detailed information about business combination [line items]
Ownership interest acquired (as a percent)	100.00%

Business Combinations and Div_4

Business Combinations and Divestitures - SAP Digital Interconnect Group Divestiture (Details) € in Millions	May 05, 2020EUR (€)
SAP Digital Interconnect group
Disclosure of analysis of single amount of discontinued operations [line items]
Initial cash purchase price	€ 225
IFRS Measures
Disclosure of analysis of single amount of discontinued operations [line items]
Disposal gain	194
Non-IFRS Measures
Disclosure of analysis of single amount of discontinued operations [line items]
Disposal gain	€ 128

Business Combinations and Div_5

Business Combinations and Divestitures - Qualtrics Acquisition (Details) $ / shares in Units, € in Millions, $ in Billions	12 Months Ended
	Dec. 31, 2020EUR (€)	Dec. 31, 2019EUR (€)	Dec. 31, 2018EUR (€)	Jan. 23, 2019EUR (€)	Jan. 23, 2019USD ($)$ / shares
Recognized Assets and Liabilities
Revenue	€ 27,338	€ 27,553	€ 24,708
Profit after tax	€ 5,283	3,370	€ 4,088
Qualtrics
Business Combinations
Ownership interest acquired (as a percent)				100.00%	100.00%
Cash paid per share (in dollars per share) | $ / shares					$ 35
Cash paid				€ 6,212	$ 7.1
Liabilities incurred				237
Liabilities To Incur In Acquisition, Share Based Payment | $					$ 0.9
Total consideration transferred				6,449
Recognized Assets and Liabilities
Cash and cash equivalents				138
Other financial assets				1
Trade and other receivables				37
Other non-financial assets				20
Property, plant, and equipment				75
Intangible assets				1,803
Thereof acquired technology				575
Thereof customer relationship and other intangibles				1,226
Thereof software and database licenses				2
Total identifiable assets				2,074
Trade and other payables				97
Financial liabilities				53
Current and deferred tax liabilities				317
Provisions and other non-financial liabilities				41
Contract liabilities				129
Total identifiable liabilities				637
Total identifiable net assets				1,437
Goodwill				5,012
Total consideration transferred				€ 6,449
Revenue		27,553
Profit after tax		3,370
Revenue from Qualtrics		429
Profit after tax from Qualtrics		€ (526)

Business Combinations and Div_6

Business Combinations and Divestitures - Callidus Acquisition (Details) $ / shares in Units, € in Millions, $ in Billions	Jan. 01, 2018EUR (€)	Dec. 31, 2020EUR (€)	Dec. 31, 2019EUR (€)	Dec. 31, 2018EUR (€)	Apr. 05, 2018EUR (€)	Apr. 05, 2018USD ($)$ / shares
Recognized Assets and Liabilities
Revenue		€ 27,338	€ 27,553	€ 24,708
Profit after tax		€ 5,283	€ 3,370	4,088
Callidus
Business Combinations
Ownership interest acquired (as a percent)					100.00%	100.00%
Cash paid per share (in dollars per share) | $ / shares						$ 36
Cash paid					€ 1,957	$ 2.4
Liabilities incurred					47
Total consideration transferred					2,004
Recognized Assets and Liabilities
Cash and cash equivalents					63
Other financial assets					64
Trade and other receivables					32
Other non-financial assets					11
Property, plant, and equipment					26
Intangible assets					515
Thereof acquired technology					121
Thereof customer relationship and other intangibles					390
Thereof software and database licenses					4
Total identifiable assets					711
Trade and other payables					59
Current and deferred tax liabilities					71
Provisions and other non-financial liabilities					15
Contract liabilities/deferred income					55
Total identifiable liabilities					200
Total identifiable net assets					511
Goodwill					1,493
Total consideration transferred					€ 2,004
Revenue				24,708
Profit after tax				4,088
Revenue from Callidus				180
Profit after tax from Callidus				€ (60)
Pro forma revenue	€ 24,766
Pro forma profit after tax	€ 4,071

Goodwill - Summary (Details)

Goodwill - Summary (Details) - Goodwill - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Changes in goodwill and intangible assets
Intangible assets at beginning of period	€ 29,159
Intangible assets at end of period	27,560	€ 29,159
Historical cost
Changes in goodwill and intangible assets
Intangible assets at beginning of period	29,260	23,838
Foreign currency exchange differences	(2,010)	417
Additions from business combinations	(417)	5,014
Retirements/disposals	(9)	(9)
Intangible assets at end of period	27,658	29,260
Accumulated amortization
Changes in goodwill and intangible assets
Intangible assets at beginning of period	(101)	(102)
Foreign currency exchange differences	(3)	(1)
Intangible assets at end of period	€ (98)	€ (101)

Goodwill - Goodwill by Operatin

Goodwill - Goodwill by Operating Segment (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Changes in goodwill
Goodwill	€ 27,560,000	€ 29,159,000
Applications Technology & Services
Changes in goodwill
Goodwill addition acquisition	4,173,000
Applications Technology & Support
Changes in goodwill
Goodwill	20,844,000	18,509,000
Applications Technology & Support | Goodwill
Changes in goodwill
Goodwill transferred from/(to) another segment	4,173,000
Concur
Changes in goodwill
Goodwill	3,307,000	7,762,000
Concur | Goodwill
Changes in goodwill
Goodwill transferred from/(to) another segment	0
Services
Changes in goodwill
Goodwill	355,000	0
Goodwill addition acquisition	368,000
Services | Goodwill
Changes in goodwill
Goodwill transferred from/(to) another segment	368,000
Qualtrics
Changes in goodwill
Goodwill	2,637,000	2,879,000
Other
Changes in goodwill
Goodwill	€ 417,000	€ 9,000

Goodwill - Assumptions (Details

Goodwill - Assumptions (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Applications Technology & Support
Key Assumptions
Budgeted revenue growth (average of the budgeted period)	5.40%	3.00%
After-tax discount rate	8.80%	9.10%
Terminal growth rate	3.00%	3.00%
Detailed planning period (in years)	5 years	5 years
Target operating margin	32.40%	35.90%
Services
Key Assumptions
Budgeted revenue growth (average of the budgeted period)	3.40%
After-tax discount rate	7.20%
Terminal growth rate	3.00%
Detailed planning period (in years)	5 years
Target operating margin		2.40%
Excess of recoverable amount over carrying amount		€ 1,416
Concur
Key Assumptions
Budgeted revenue growth (average of the budgeted period)	16.70%	13.30%
After-tax discount rate	9.30%	10.40%
Terminal growth rate	3.00%	3.00%
Detailed planning period (in years)	9 years	9 years
Target operating margin	31.10%	30.60%
Excess of recoverable amount over carrying amount	€ 11,514
Qualtrics
Key Assumptions
Budgeted revenue growth (average of the budgeted period)	20.60%	22.60%
After-tax discount rate	9.70%	11.10%
Terminal growth rate	3.00%	3.00%
Detailed planning period (in years)	13 years	13 years
Target operating margin	22.40%	21.50%

Goodwill - Sensitivity to Chang

Goodwill - Sensitivity to Change in Assumptions (Details) shares in Millions, $ in Billions	Jan. 21, 2021USD ($)shares	Dec. 31, 2020item	Dec. 31, 2019item
Qualtrics International Inc.,Wilmington, DE, United States
Sensitivity to Change in Assumptions
Market capitalization | $	$ 20
Number of shares outstanding | shares	511
Budgeted revenue growth (change in pp) | Services
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)		(0.6)
Budgeted revenue growth (change in pp) | Customer Experience
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)		(4.1)
Budgeted revenue growth (change in pp) | Qualtrics
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) | item		(2.3)	(1.6)
Target operating margin at the end of the budgeted period | Services
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)		(2)
Target operating margin at the end of the budgeted period | Customer Experience
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)		(26)

Intangible Assets - Useful Live

Intangible Assets - Useful Lives (Details)	12 Months Ended
	Dec. 31, 2020
Lowest | Purchased intangibles assets
Useful Lives of Intangible Assets Other Than Goodwill
Useful life measured as period of time, intangible assets other than goodwill	2 years
Lowest | Acquired in-process research and development project assets
Useful Lives of Intangible Assets Other Than Goodwill
Useful life measured as period of time, intangible assets other than goodwill	5 years
Highest | Purchased intangibles assets
Useful Lives of Intangible Assets Other Than Goodwill
Useful life measured as period of time, intangible assets other than goodwill	20 years
Highest | Acquired in-process research and development project assets
Useful Lives of Intangible Assets Other Than Goodwill
Useful life measured as period of time, intangible assets other than goodwill	7 years
Highest | Customer development projects
Useful Lives of Intangible Assets Other Than Goodwill
Useful life measured as period of time, intangible assets other than goodwill	12 years

Intangible Assets - Summary (De

Intangible Assets - Summary (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Intangible assets
Changes in goodwill and intangible assets
Intangible assets at beginning of period	€ 4,491
Transfers		€ 0
Intangible assets at end of period	3,784	4,491
Intangible assets | Historical cost
Changes in goodwill and intangible assets
Intangible assets at beginning of period	10,096	8,386
Foreign currency exchange differences	(705)	152
Additions from business combinations	244	1,802
Other additions	70	152
Retirements/disposals	(312)	(396)
Transfers	3
Intangible assets at end of period	9,396	10,096
Intangible assets | Accumulated amortization
Changes in goodwill and intangible assets
Intangible assets at beginning of period	(5,605)	(5,159)
Foreign currency exchange differences	412	(77)
Retirements/disposals	300	391
Additions amortization	(719)	(760)
Intangible assets at end of period	(5,612)	(5,605)
Software and Database Licenses
Changes in goodwill and intangible assets
Intangible assets at beginning of period	331
Transfers		25
Intangible assets at end of period	270	331
Software and Database Licenses | Historical cost
Changes in goodwill and intangible assets
Intangible assets at beginning of period	929	996
Foreign currency exchange differences	(14)	4
Additions from business combinations	1	2
Other additions	10	84
Retirements/disposals	(148)	(182)
Transfers	15
Intangible assets at end of period	793	929
Software and Database Licenses | Accumulated amortization
Changes in goodwill and intangible assets
Intangible assets at beginning of period	(598)	(679)
Foreign currency exchange differences	13	(5)
Retirements/disposals	147	180
Additions amortization	(85)	(94)
Intangible assets at end of period	(523)	(598)
Acquired Technology/IPRD
Changes in goodwill and intangible assets
Intangible assets at beginning of period	721
Transfers		0
Intangible assets at end of period	522	721
Acquired Technology/IPRD | Historical cost
Changes in goodwill and intangible assets
Intangible assets at beginning of period	2,752	2,178
Foreign currency exchange differences	(224)	48
Additions from business combinations	59	574
Other additions	0	0
Retirements/disposals	(22)	(48)
Transfers	0
Intangible assets at end of period	2,565	2,752
Acquired Technology/IPRD | Accumulated amortization
Changes in goodwill and intangible assets
Intangible assets at beginning of period	(2,031)	(1,775)
Foreign currency exchange differences	180	(33)
Retirements/disposals	22	48
Additions amortization	(214)	(271)
Intangible assets at end of period	(2,043)	(2,031)
Customer Relationship and Other Intangibles
Changes in goodwill and intangible assets
Intangible assets at beginning of period	3,439
Transfers		(25)
Intangible assets at end of period	2,992	3,439
Customer Relationship and Other Intangibles | Historical cost
Changes in goodwill and intangible assets
Intangible assets at beginning of period	6,415	5,212
Foreign currency exchange differences	(467)	100
Additions from business combinations	184	1,226
Other additions	60	68
Retirements/disposals	(142)	(166)
Transfers	(12)
Intangible assets at end of period	6,038	6,415
Customer Relationship and Other Intangibles | Accumulated amortization
Changes in goodwill and intangible assets
Intangible assets at beginning of period	(2,976)	(2,705)
Foreign currency exchange differences	219	(39)
Retirements/disposals	131	163
Additions amortization	(420)	(395)
Intangible assets at end of period	€ (3,046)	€ (2,976)

Intangible Assets - Significant

Intangible Assets - Significant Intangible Assets (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Useful Lives of Intangible Assets Other Than Goodwill
Total significant intangible assets	€ 2,908	€ 3,395
Customer relationships | SuccessFactors
Useful Lives of Intangible Assets Other Than Goodwill
Total significant intangible assets	€ 132	184
Remaining Useful Life (in years)	5 years
Customer relationships | Ariba
Useful Lives of Intangible Assets Other Than Goodwill
Total significant intangible assets	€ 203	273
Customer relationships | Ariba | Lowest
Useful Lives of Intangible Assets Other Than Goodwill
Remaining Useful Life (in years)	5 years
Customer relationships | Ariba | Highest
Useful Lives of Intangible Assets Other Than Goodwill
Remaining Useful Life (in years)	7 years
Customer relationships | Concur
Useful Lives of Intangible Assets Other Than Goodwill
Total significant intangible assets	€ 786	955
Customer relationships | Concur | Lowest
Useful Lives of Intangible Assets Other Than Goodwill
Remaining Useful Life (in years)	10 years
Customer relationships | Concur | Highest
Useful Lives of Intangible Assets Other Than Goodwill
Remaining Useful Life (in years)	14 years
Customer relationships | Callidus
Useful Lives of Intangible Assets Other Than Goodwill
Total significant intangible assets	€ 262	336
Customer relationships | Callidus | Lowest
Useful Lives of Intangible Assets Other Than Goodwill
Remaining Useful Life (in years)	8 years
Customer relationships | Callidus | Highest
Useful Lives of Intangible Assets Other Than Goodwill
Remaining Useful Life (in years)	12 years
Customer relationships | Qualtrics
Useful Lives of Intangible Assets Other Than Goodwill
Total significant intangible assets	€ 991	1,152
Customer relationships | Qualtrics | Lowest
Useful Lives of Intangible Assets Other Than Goodwill
Remaining Useful Life (in years)	12 years
Customer relationships | Qualtrics | Highest
Useful Lives of Intangible Assets Other Than Goodwill
Remaining Useful Life (in years)	17 years
Customer relationships | Emarsys
Useful Lives of Intangible Assets Other Than Goodwill
Total significant intangible assets	€ 174
Remaining Useful Life (in years)	7 years
Customer relationships | Emarsys | Highest
Useful Lives of Intangible Assets Other Than Goodwill
Remaining Useful Life (in years)	14 years
Acquired technologies | Qualtrics
Useful Lives of Intangible Assets Other Than Goodwill
Total significant intangible assets	€ 360	€ 495
Remaining Useful Life (in years)	5 years

Property, Plant, and Equipmen_2

Property, Plant, and Equipment - Useful Lives (Details)	12 Months Ended
	Dec. 31, 2020
Lowest | Buildings
Useful Lives of Property, Plant, and Equipment
Useful lives	25 years
Lowest | Information technology equipment
Useful Lives of Property, Plant, and Equipment
Useful lives	2 years
Lowest | Office furniture
Useful Lives of Property, Plant, and Equipment
Useful lives	4 years
Lowest | Automobiles
Useful Lives of Property, Plant, and Equipment
Useful lives	2 years
Highest | Buildings
Useful Lives of Property, Plant, and Equipment
Useful lives	50 years
Highest | Information technology equipment
Useful Lives of Property, Plant, and Equipment
Useful lives	6 years
Highest | Office furniture
Useful Lives of Property, Plant, and Equipment
Useful lives	20 years
Highest | Automobiles
Useful Lives of Property, Plant, and Equipment
Useful lives	5 years

Property, Plant, and Equipmen_3

Property, Plant, and Equipment - Summary (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Useful Lives of Property, Plant, and Equipment
Property, plant, and equipment	€ 5,041	€ 5,496
Additions (other than those from business combinations)	1,006	1,067
Land and buildings
Useful Lives of Property, Plant, and Equipment
Property, plant, and equipment	1,457	1,537
Additions (other than those from business combinations)	66	85
Land and Buildings Leased
Useful Lives of Property, Plant, and Equipment
Property, plant, and equipment	1,816	1,929
Additions (other than those from business combinations)	404	360
Other Property, Plant and Equipment
Useful Lives of Property, Plant, and Equipment
Property, plant, and equipment	1,628	1,956
Additions (other than those from business combinations)	424	586
Other Property, Plant and Equipment Leased
Useful Lives of Property, Plant, and Equipment
Property, plant, and equipment	41	38
Additions (other than those from business combinations)	25	19
Advance Payments and Construction in Progress
Useful Lives of Property, Plant, and Equipment
Property, plant, and equipment	99	36
Additions (other than those from business combinations)	€ 87	€ 17

Leases - Leases in the Balance

Leases - Leases in the Balance Sheet and Leases in the Income Statement (Details) - EUR (€) € in Millions	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Leases in the Balance Sheet
Total right-of-use assets	€ 1,967	€ 1,857	€ 1,967
Non-current assets	€ 44,999	€ 43,402	44,999
Right-of-use assets as % of non-current assets	4.00%	4.00%
Current lease liabilities	€ 389	€ 380	389
Current financial liabilities	€ 3,273	€ 2,348	3,273
Current lease liabilities as % of current financial liabilities	12.00%	16.00%
Non-current lease liabilities	€ 1,814	€ 1,740	1,814
Non-current financial liabilities	€ 12,923	€ 13,605	12,923
Non-current lease liabilities as % of non-current financial liabilities	14.00%	13.00%
Future minimum lease payments for facility leases that had not yet commenced		€ 161
Future commitments on services and IFRS 16-related assets related to data center leases		217
Leases in the Income Statement [Abstract]
Lease expenses within operating profit - Depreciation of right-of-use assets		396	396
Land and buildings
Leases in the Balance Sheet
Total right-of-use assets	€ 1,929	1,816	1,929
Other Property, Plant and Equipment
Leases in the Balance Sheet
Total right-of-use assets	€ 38	€ 41	€ 38

Equity Investments - Equity Inv

Equity Investments - Equity Investments (Details) - EUR (€) € in Millions	Dec. 31, 2020	Dec. 31, 2019
Equity Investments
Equity securities, Current	€ 0	€ 0
Equity securities, non-current	3,113	1,996
Equity securities	3,113	1,996
Investments in associates, current	0	0
Investments in associates, non-current	14	16
Investments in associates	14	16
Equity investments, current	0	0
Equity investments, non-current	3,127	2,012
Equity investments	3,127	2,012
Other financial assets, current	1,635	297
Other financial assets, non-current	3,512	2,336
Other financial assets	€ 5,147	€ 2,633
% of other financial assets, current	0.00%	0.00%
% of other financial assets, non-current	89.00%	86.00%
% of other financial assets	61.00%	76.00%

Equity Investments - Venture Ca

Equity Investments - Venture Capital (Details) - EUR (€) € in Millions	Dec. 31, 2020	Dec. 31, 2019
Equity Investments
Investments in venture capital funds	€ 237	€ 206
Total commitments to make equity investment in other entities	607	517
Drawn made from total commitments to make equity investment in other entities	370	€ 312
2021
Equity Investments
Investments in venture capital funds	€ 237

Non-Current Assets by Region (D

Non-Current Assets by Region (Details) - EUR (€) € in Millions	Dec. 31, 2020	Dec. 31, 2019
Disclosures
Non-Current Assets	€ 38,595	€ 41,299
EMEA
Disclosures
Non-Current Assets	10,171	9,872
Germany
Disclosures
Non-Current Assets	4,350	4,486
Rest of EMEA
Disclosures
Non-Current Assets	5,821	5,386
Americas
Disclosures
Non-Current Assets	27,208	30,151
United States
Disclosures
Non-Current Assets	26,829	29,741
Rest of Americas
Disclosures
Non-Current Assets	379	411
APJ
Disclosures
Non-Current Assets	€ 1,216	€ 1,276

Purchase Obligations - Schedule

Purchase Obligations - Schedule (Details) - EUR (€) € in Millions	Dec. 31, 2020	Dec. 31, 2019
Purchase Obligations
Contractual obligations for acquisition of property, plant and equipment and intangible assets	€ 106	€ 342
Other purchase obligations	3,685	2,251
Purchase obligations	€ 3,791	€ 2,592

Purchase Obligations - Maturity

Purchase Obligations - Maturity (Details) - EUR (€) € in Millions	Dec. 31, 2020	Dec. 31, 2019
Purchase Obligations
Purchase Obligation	€ 3,791	€ 2,592
2021
Purchase Obligations
Purchase Obligation	975
Due 2021 to 2024
Purchase Obligations
Purchase Obligation	2,371
Due thereafter
Purchase Obligations
Purchase Obligation	€ 445

Capital Structure Management (D

Capital Structure Management (Details) € in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2020EUR (€)	Dec. 31, 2020USD ($)	Dec. 31, 2019EUR (€)	Dec. 31, 2018EUR (€)	Jan. 01, 2019EUR (€)	Dec. 31, 2017EUR (€)
Capital structure Management
Equity	€ 29,928,000		€ 30,822,000	€ 28,877,000	€ 28,807,000	€ 25,573,000
Equity as a percent of total equity and liabilities	51.00%		51.00%
Equity - percentage change over prior period	(3.00%)	(3.00%)
Current liabilities	€ 12,842,000		€ 14,462,000
Current liabilities as a percent of total equity and liabilities	22.00%		24.00%
Current liabilities - percentage change over prior period	(11.00%)	(11.00%)
Non-current liabilities	€ 15,702,000		€ 14,929,000
Noncurrent liabilities as a percent of total equity and liabilities	27.00%		25.00%
Noncurrent liabilities - percentage change over prior period	5.00%	5.00%
Liabilities	€ 28,544,000		€ 29,390,000
Liabilities as a percent of total equity and liabilities	49.00%		49.00%
Liabilities - percentage change over prior period	(3.00%)	(3.00%)
Thereof financial debt			€ 15,895,000	13,512,000
Total equity and liabilities	€ 58,472,000		€ 60,212,000
Total equity and liabilities as a percent of total equity and liabilities	100.00%		100.00%
Total equity and liabilities - percentage change over prior period	(3.00%)	(3.00%)
Repayment of borrowings	€ 2,430,000		€ 1,309,000	1,407,000
Proceeds from borrowings	2,132,000		3,622,000	6,368,000
Commercial papers issued	930,000		1,099,500
Financial debt (nominal volume)
Capital structure Management
Thereof financial debt	€ 13,283,000		€ 13,668,000	€ 11,331,000
Thereof financial debt as a percent of total equity and liabilities	23.00%		23.00%
Thereof financial debt - percentage change over prior period	(3.00%)	(3.00%)
Lease liabilities
Capital structure Management
Increase in assets due to adoption of IFRS 16	€ 2,120,000		€ 2,203,000
Thereof financial debt - percentage change over prior period	4.00%
Increase in total equity and liabilities due to adoption of IFRS 16	(4.00%)	(4.00%)	4.00%
Eurobond
Capital structure Management
Repayment of borrowings	€ 1,150
Commercial papers issued	170,000
Private placements
Capital structure Management
Repayment of borrowings | $		$ 290
Term Loan
Capital structure Management
Repayment of borrowings	750,000
Term Loan | Qualtrics
Capital structure Management
Proceeds from borrowings	€ 2,000,000

Total Equity - Shares (Details)

Total Equity - Shares (Details) - EUR (€) € / shares in Units, € in Millions, shares in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2020	Dec. 31, 2019
Issued Capital
Calculated nominal value (in Euro)			€ 1
Issued Shares
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	1,228.5	1,228.5
Purchase of treasury shares	0
Reissuance of treasury shares under share-based payments		0
Balance at end of period	1,228.5	1,228.5
Balance	1,228.5	1,228.5	1,228.5	1,228.5
Treasury Shares
Issued Shares
Balance at beginning of period	(34.9)	(35.1)
Purchase of treasury shares	(14.1)
Reissuance of treasury shares under share-based payments		0.2
Balance at end of period	(34.9)	(34.9)
Balance	(34.9)	(34.9)	(48.9)	(34.9)

Total Equity - Other Components

Total Equity - Other Components of Equity (Details) - EUR (€) € in Millions	Jan. 01, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Other Components of Equity
Equity at beginning of period	€ 28,877	€ 30,822	€ 28,877	€ 25,573
Other comprehensive income for items that will be reclassified to profit or loss, net of tax		(2,751)	483	898
Equity at end of period	28,807	29,928	30,822	28,877
Other Components Of Equity [Member]
Other Components of Equity
Equity at beginning of period	1,234	1,770	1,234	347
Other comprehensive income for items that will be reclassified to profit or loss, net of tax		(2,781)	536	887
Equity at end of period		(1,011)	1,770	1,234
Exchange differences
Other Components of Equity
Equity at beginning of period	1,239	1,776	1,239	330
Other comprehensive income for items that will be reclassified to profit or loss, net of tax		(2,791)	537	910
Equity at end of period		(1,015)	1,776	1,239
Reserve of cash flow hedges
Other Components of Equity
Equity at beginning of period	€ (5)	(6)	(5)	18
Other comprehensive income for items that will be reclassified to profit or loss, net of tax		10	(1)	(23)
Equity at end of period		€ 4	€ (6)	€ (5)

Total Equity - Treasury Shares

Total Equity - Treasury Shares (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	May 17, 2018
Total Equity
Maximum authorized pro rata acquisition of treasury shares		€ 120
Maximum percentage of issued share capital that can be held by the entity	10.00%

Total Equity - Distribution Pol

Total Equity - Distribution Policy (Details) - EUR (€) € / shares in Units, € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Distribution Policy
Minimum targeted distribution of net profit to shareholders	40.00%
Dividends distributed	€ 1,864	€ 1,790		€ 1,671
Dividends paid per share	€ 1.58	€ 1.50	€ 1.40
Amount returned to shareholders b repurchasing of treasury shares	€ 1,492		€ 1,492
Proposed dividend per share	€ 1.85
Total proposed dividend	€ 2,182

Liquidity - Group Liquidity and

Liquidity - Group Liquidity and Net Debt (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Group Liquidity
Cash and cash equivalents	€ 5,311	€ 5,314	€ 8,627	€ 4,011
Change in cash and cash equivalents over prior period	(4)	(3,313)	€ 4,617
Current time deposits and debt securities	1,470	67
Change in current time deposits and debt securities over prior period	1,402
Group liquidity	6,781	5,382
Change in group liquidity over prior period	1,399
Current financial debt	(1,482)	(2,529)
Change in current financial debt over prior period	1,046
Non-current financial debt	(11,801)	(11,139)
Change in non-current financial debt over prior period	(662)
Financial debt	(13,283)	(13,668)
Change in financial debt over prior period	384
Net debt	(6,503)	€ (8,286)
Change in net debt over prior period	€ 1,783

Liquidity - Cash and Cash Equiv

Liquidity - Cash and Cash Equivalents (Details) - EUR (€) € in Millions	Dec. 31, 2020	Dec. 31, 2019
Cash and Cash Equivalents
Cash at banks - current	€ 2,732	€ 2,877
Cash at banks - non-Current	0	0
Cash at banks	2,732	2,877
Time deposits - current	927	1,093
Time deposits - non-current	0	0
Time Deposits	927	1,093
Money market and other funds - current	1,655	1,347
Money market and other funds - non-current	0	0
Money market and other funds	1,655	1,347
Expected credit loss allowance, current	(3)	(3)
Expected credit loss allowance, non-current	0	0
Expected credit loss allowance	(3)	(3)
Cash and cash equivalents, current	5,311	5,314
Cash and cash equivalents, non-current	0	0
Cash and cash equivalents	€ 5,311	€ 5,314

Liquidity - Non-Derivative Fina

Liquidity - Non-Derivative Financial Debt Investments (Details) - EUR (€) € in Millions	Dec. 31, 2020	Dec. 31, 2019
Liquidity
Time deposits - current	€ 1,448	€ 44
Time deposits - non-current	0	0
Time deposits	1,448	44
Debt securities - current	24	27
Debt securities - non-current	0	0
Debt securities	24	27
Financial instruments related to employee benefit plans - current	0	0
Financial instruments related to employee benefit plans - non-current	162	183
Financial instruments related to employee benefit plans	162	183
Loans and other financial receivables - current	83	100
Loans and other financial receivables - non-current	107	117
Loans and other financial receivables	190	217
Expected credit loss allowance - current	(3)	(3)
Expected credit loss allowance - non-current	0	0
Expected credit loss allowance	(3)	(3)
Non-derivative financial debt investments - current	1,552	167
Non-derivative financial debt investments - non-current	269	300
Non-derivative financial debt investments	1,822	467
Other financial assets, current	1,635	297
Other financial assets, non-current	3,512	2,336
Other financial assets	€ 5,147	€ 2,633
Non-derivative financial debt investments as % of other financial assets - current	95.00%	56.00%
Non-derivative financial debt investments as % of other financial assets - non-current	8.00%	13.00%
Non-derivative financial debt investments as % of other financial assets	35.00%	18.00%

Liquidity - Financial Debt (Det

Liquidity - Financial Debt (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Financial Liabilities
Carrying Amount	€ 13,344	€ 13,617
Total current financial liabilities	2,348	3,273
Total non-current financial liabilities	13,605	12,923
Total financial liabilities	€ 15,953	€ 16,196
Financial debt as % of financial liabilities - current	84.00%	84.00%
Interest rate	0.87%	1.09%	1.33%
Bonds
Financial Liabilities
Carrying Amount	€ 10,369	€ 9,433
Private placements
Financial Liabilities
Carrying Amount	742	1,067
Commercial Papers
Financial Liabilities
Carrying Amount	931	€ 1,100
Interest rate		(0.38%)
Bank loans
Financial Liabilities
Carrying Amount	1,302	€ 2,017
Current
Financial Liabilities
Nominal Volume	1,482	2,529
Carrying Amount	1,484	2,531
Total current financial liabilities	€ 2,348	€ 3,273
Financial debt as % of financial liabilities - current	63.00%	77.00%
Current | Bonds
Financial Liabilities
Nominal Volume	€ 500	€ 1,150
Carrying Amount	500	1,150
Current | Private placements
Financial Liabilities
Nominal Volume	0	258
Carrying Amount	0	259
Current | Commercial Papers
Financial Liabilities
Nominal Volume	930	1,100
Carrying Amount	931	1,100
Current | Bank loans
Financial Liabilities
Nominal Volume	52	21
Carrying Amount	52	22
Non Current
Financial Liabilities
Nominal Volume	11,801	11,139
Carrying Amount	11,860	11,086
Total non-current financial liabilities	€ 13,605	€ 12,923
Financial debt as % of financial liabilities - non-current	87.00%	86.00%
Non Current | Bonds
Financial Liabilities
Nominal Volume	€ 9,844	€ 8,367
Carrying Amount	9,868	8,283
Non Current | Private placements
Financial Liabilities
Nominal Volume	707	772
Carrying Amount	742	808
Non Current | Commercial Papers
Financial Liabilities
Nominal Volume	0	0
Carrying Amount	0	0
Non Current | Bank loans
Financial Liabilities
Nominal Volume	1,250	2,000
Carrying Amount	€ 1,250	€ 1,995

Liquidity - Bonds (Details)

Liquidity - Bonds (Details) € in Millions, $ in Millions	Dec. 31, 2020EUR (€)	Dec. 31, 2020USD ($)	Dec. 31, 2019EUR (€)	Dec. 31, 2018
Financial Liabilities
Effective Interest Rate	0.87%	0.87%	1.09%	1.33%
Carrying Amount	€ 13,344		€ 13,617
Bonds
Financial Liabilities
Carrying Amount	10,369		9,433
Euro bonds
Financial Liabilities
Carrying Amount	€ 10,125		9,166
Euro bond 8 - 2014 | 2024
Financial Liabilities
Issue Price	99.478%	99.478%
Coupon Rate	1.125%	1.125%
Effective Interest Rate	1.24%	1.24%
Nominal Volume	€ 1,000
Carrying Amount	€ 998		997
Euro bond 9 - 2014 | 2027
Financial Liabilities
Issue Price	99.284%	99.284%
Coupon Rate	1.75%	1.75%
Effective Interest Rate	1.87%	1.87%
Nominal Volume	€ 1,000
Carrying Amount	€ 1,006		985
Euro bond 11 - 2015 | 2021
Financial Liabilities
Issue Price	100.00%	100.00%
Coupon Rate	0.00%	0.00%
Effective Interest Rate	0.07%	0.07%
Nominal Volume	€ 650
Carrying Amount	€ 0		650
Euro bond 12 - 2015 | 2025
Financial Liabilities
Issue Price	99.264%	99.264%
Coupon Rate	1.00%	1.00%
Effective Interest Rate	1.13%	1.13%
Nominal Volume	€ 600
Carrying Amount	€ 597		596
Euro bond 14 - 2018 | 2022
Financial Liabilities
Issue Price	100.519%	100.519%
Coupon Rate	0.00%	0.00%
Effective Interest Rate	(0.15%)	(0.15%)
Nominal Volume	€ 500
Carrying Amount	€ 500		501
Euro bond 15 - 2018 | 2026
Financial Liabilities
Issue Price	99.576%	99.576%
Coupon Rate	1.00%	1.00%
Effective Interest Rate	1.06%	1.06%
Nominal Volume	€ 500
Carrying Amount	€ 498		498
Euro bond 16 - 2018 | 2030
Financial Liabilities
Issue Price	98.687%	98.687%
Coupon Rate	1.375%	1.375%
Effective Interest Rate	1.50%	1.50%
Nominal Volume	€ 500
Carrying Amount	€ 510		491
Euro bond 17 - 2018 | 2021
Financial Liabilities
Issue Price	100.024%	100.024%
Coupon Rate	0.00%	0.00%
Effective Interest Rate	(0.01%)	(0.01%)
Nominal Volume	€ 500
Carrying Amount	€ 0		500
Euro bond 18 - 2018 | 2023
Financial Liabilities
Issue Price	99.654%	99.654%
Coupon Rate	0.25%	0.25%
Effective Interest Rate	0.36%	0.36%
Nominal Volume	€ 900
Carrying Amount	€ 899		898
Euro bond 19 - 2018 | 2025
Financial Liabilities
Issue Price	99.227%	99.227%
Coupon Rate	0.75%	0.75%
Effective Interest Rate	0.89%	0.89%
Nominal Volume	€ 850
Carrying Amount	€ 845		844
Euro bond 20 - 2018 | 2028
Financial Liabilities
Issue Price	98.871%	98.871%
Coupon Rate	1.25%	1.25%
Effective Interest Rate	1.38%	1.38%
Nominal Volume	€ 1,000
Carrying Amount	€ 1,009		982
Euro bond 21 - 2018 | 2031
Financial Liabilities
Issue Price	98.382%	98.382%
Coupon Rate	1.625%	1.625%
Effective Interest Rate	1.78%	1.78%
Nominal Volume	€ 1,250
Carrying Amount	€ 1,279		1,224
Eurobond 22 - 2020 | 2023
Financial Liabilities
Issue Price	99.794%	99.794%
Coupon Rate	0.00%	0.00%
Effective Interest Rate	0.07%	0.07%
Nominal Volume	€ 600
Carrying Amount	€ 599		0
Eurobond 23 - 2020 | 2026
Financial Liabilities
Issue Price	99.20%	99.20%
Coupon Rate	0.125%	0.125%
Effective Interest Rate	0.26%	0.26%
Nominal Volume	€ 600
Carrying Amount	€ 596		0
Eurobond 24 - 2020 | 2029
Financial Liabilities
Issue Price	98.787%	98.787%
Coupon Rate	0.375%	0.375%
Effective Interest Rate	0.51%	0.51%
Nominal Volume	€ 800
Carrying Amount	€ 789		0
USD-Bond-2018 | 2025
Financial Liabilities
Issue Price	100.00%	100.00%
Coupon Rate	0.721%	0.721%
Effective Interest Rate	0.83%	0.83%
Nominal Volume | $		$ 300
Carrying Amount	€ 243		€ 267

Liquidity - Private Placement T

Liquidity - Private Placement Transactions (Details) € in Millions, $ in Millions	Dec. 31, 2020EUR (€)	Dec. 31, 2020USD ($)	Dec. 31, 2019EUR (€)	Dec. 31, 2018
Financial Liabilities
Effective Interest Rate	0.87%	0.87%	1.09%	1.33%
Carrying Amount	€ 13,344		€ 13,617
Private placements
Financial Liabilities
Carrying Amount	€ 742		1,067
Tranche 6-2012 | 2021
Financial Liabilities
Coupon Rate	2.82%	2.82%
Effective Interest Rate	2.86%	2.86%
Nominal Volume | $		$ 290
Carrying Amount	€ 0		259
Tranche 7-2012 | 2023
Financial Liabilities
Coupon Rate	3.18%	3.18%
Effective Interest Rate	3.22%	3.22%
Nominal Volume | $		$ 444.5
Carrying Amount	€ 373		406
Tranche 8-2012 | 2025
Financial Liabilities
Coupon Rate	3.33%	3.33%
Effective Interest Rate	3.37%	3.37%
Nominal Volume | $		$ 323
Carrying Amount	€ 281		305
Tranche 9-2012 | 2027
Financial Liabilities
Coupon Rate	3.53%	3.53%
Effective Interest Rate	3.57%	3.57%
Nominal Volume | $		$ 100
Carrying Amount	€ 88		€ 97

Liquidity - Commercial Paper (D

Liquidity - Commercial Paper (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of financial liabilities [line items]
Commercial paper, outstanding	€ 930	€ 1,099.5
Interest rate	0.87%	1.09%	1.33%
Carrying amount of commercial paper	€ 931	€ 1,100.5
Commercial Papers
Disclosure of financial liabilities [line items]
Weighted average interest rate	(0.40%)
Interest rate		(0.38%)
Commercial Papers | Highest
Disclosure of financial liabilities [line items]
Maturities	6 months

Liquidity - Reconciliation of L

Liquidity - Reconciliation of Liabilities Arising from Financing Activities (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	€ 15,895
Liabilities from financing activities at beginning of year	15,895	€ 13,512
Cash Flows	(675)	1,910
Business Combinations	17	52
Foreign Currency	(233)	64
Fair Value Changes	(5)	(16)
Other	413	373
Liabilities from financing activities at end of year	15,411	15,895
Liabilities from financing activities at end of year		15,895
Current financial debt
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	2,529	759
Cash Flows	(2,282)	(188)
Business Combinations	2	0
Foreign Currency	(17)	(6)
Fair Value Changes	0	0
Other	1,251	1,963
Liabilities from financing activities at end of year	1,482	2,529
Non-current financial debt
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	11,139	10,572
Cash Flows	2,000	2,500
Business Combinations	1	0
Foreign Currency	(88)	30
Fair Value Changes	0	0
Other	(1,251)	(1,963)
Liabilities from financing activities at end of year	11,801	11,139
Financial debt (nominal volume)
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	13,668	11,331
Cash Flows	(282)	2,312
Business Combinations	2	0
Foreign Currency	(105)	25
Fair Value Changes	0	0
Other	0	0
Liabilities from financing activities at end of year	13,283	13,668
Basis adjustment
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	13	42
Cash Flows	0	0
Business Combinations	0	0
Foreign Currency	(4)	1
Fair Value Changes	117	(30)
Other	0	0
Liabilities from financing activities at end of year	126	13
Transaction cost
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	(64)	(70)
Cash Flows	(16)	0
Business Combinations	0	0
Foreign Currency	0	0
Fair Value Changes	0	0
Other	14	5
Liabilities from financing activities at end of year	(66)	(64)
Financial debt (carrying amount)
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	13,616	11,303
Cash Flows	(298)	2,312
Business Combinations	2	0
Foreign Currency	(109)	25
Fair Value Changes	117	(30)
Other	14	5
Liabilities from financing activities at end of year	13,344	13,616
Accrued interest
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	67	47
Cash Flows	0	0
Business Combinations	0	0
Foreign Currency	0	1
Fair Value Changes	0	0
Other	(6)	19
Liabilities from financing activities at end of year	61	67
Interest rate swaps
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	7	(7)
Cash Flows	0	0
Business Combinations	0	0
Foreign Currency	2	0
Fair Value Changes	(123)	14
Other	0	0
Liabilities from financing activities at end of year	(114)	7
Lease
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	2,204	2,168
Cash Flows	(378)	(403)
Business Combinations	15	52
Foreign Currency	(125)	38
Fair Value Changes	0	0
Other	404	348
Liabilities from financing activities at end of year	€ 2,120	€ 2,204

Financial Risk Factors and Ri_3

Financial Risk Factors and Risk Management - Foreign Currency Exchange Rate Risk Management (Details) $ in Thousands, € in Millions	12 Months Ended
	Dec. 31, 2020EUR (€)	Dec. 31, 2020USD ($)
FINANCIAL RISK FACTORS
Maximum derivative financial instruments hedge horizon and maturity	12 months	12 months
The timeframe of occurrence of hedged forecasted transactions and recognition in profit or loss	12 months	12 months
Interest rate swap indexed to EONIA
FINANCIAL RISK FACTORS
Nominal amount of hedging instruments in hedging relationships to which amendments for interest rate benchmark reform are applied	€ 3,750
Interest rate swap indexed to USD Fed Funds Rate
FINANCIAL RISK FACTORS
Nominal amount of hedging instruments in hedging relationships to which amendments for interest rate benchmark reform are applied	€ 262.6	$ 322,250

Financial Risk Factors and Ri_4

Financial Risk Factors and Risk Management - Designated Hedged Items in Foreign Currency Exchange Rate Hedges (Details) - Forecasted License Payments - Foreign Currency - Cash Flow Hedge € in Millions	12 Months Ended
	Dec. 31, 2020EUR (€)
FINANCIAL RISK FACTORS
Change in value used for calculating hedge ineffectiveness	€ 5
Cash flow hedge	5
Cost of hedging	(1)
Balances remaining in cash flow hedge reserve for which hedge accounting is no longer applied	€ 0

Financial Risk Factors and Ri_5

Financial Risk Factors and Risk Management - Designated Hedging Instruments in Foreign Currency Exchange Rate Hedges (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Carrying amount
Other financial assets	€ 5,147	€ 2,633
Forecasted License Payments | Foreign Currency
FINANCIAL RISK FACTORS
Notional amount	436
Carrying amount
Other financial assets	7
Other financial liabilities	(1)
Change in value recognised in OCI	5
Hedge ineffectiveness recognised in finance income, net	0
Cost of hedging recognized in OCI	1
Amount reclassified from cash flow hedge in OCI to other non-operating income, net	6
Amount reclassified from cost of hedging in OCI to finance income, net	€ (4)

Financial Risk Factors and Ri_6

Financial Risk Factors and Risk Management - Details on Hedging Instruments in Foreign Currency Exchange Rate Hedges (Details) - Foreign Currency € in Millions	Dec. 31, 2020EUR (€)	Dec. 31, 2020£ / €	Dec. 31, 2020¥ / €	Dec. 31, 2020SFr / €	Dec. 31, 2020$ / €	Dec. 31, 2019EUR (€)
FINANCIAL RISK FACTORS
Exposure	€ 900					€ 1,000
FX forward contracts | 1 to 6 months
FINANCIAL RISK FACTORS
Exposure	290
Average forward rate		0.90	122.33	1.07	1.69
FX forward contracts | 7 to 12 months
FINANCIAL RISK FACTORS
Exposure	€ 146
Average forward rate		0.91	125.06	1.07	0

Financial Risk Factors and Ri_7

Financial Risk Factors and Risk Management - Foreign Currency Exposure (Details) - Foreign Currency - EUR (€) € in Billions	Dec. 31, 2020	Dec. 31, 2019
FINANCIAL RISK FACTORS
Exposure	€ 0.9	€ 1
Average
FINANCIAL RISK FACTORS
Exposure	0.9	0.7
Highest
FINANCIAL RISK FACTORS
Exposure	1	1
Lowest
FINANCIAL RISK FACTORS
Exposure	€ 0.9	€ 0.6

Financial Risk Factors and Ri_8

Financial Risk Factors and Risk Management - Foreign Currency Exchange Rate Risk Sensitivity (Details) - Foreign currency - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Euro and all major currencies
FINANCIAL RISK FACTORS
Upward/downward shift	10.00%	10.00%	10.00%
Derivatives held within a designated cash flow hedge relationship
FINANCIAL RISK FACTORS
Upward/downward shift	10.00%	10.00%	10.00%
Effect of downward shift in exchange rates on other comprehensive income	€ 43	€ 53	€ 62
Effect of upward shift of exchange rate on other comprehensive income	€ (43)	€ (53)	€ (62)
Embedded derivatives
FINANCIAL RISK FACTORS
Upward/downward shift	10.00%	10.00%	10.00%
Effect of downward shift in exchange rates on other non-operating expense, net	€ 40	€ 53	€ 11
Effect of upward shift in exchange rates on other non-operating expense, net	€ (49)	€ (53)	€ (11)
FX option held in connection with the acquisition of Qualtrics
FINANCIAL RISK FACTORS
Upward/downward shift	10.00%	10.00%	10.00%
Effect of downward shift in exchange rates, assets, on other non-operating expense, net	€ 0	€ 0	€ (29)
Effect of upward shift in exchange rates, assets, on other non-operating expense, net	€ 0	€ 0	€ 559

Financial Risk Factors and Ri_9

Financial Risk Factors and Risk Management - Interest Rate Risk Factors (Details)	Dec. 31, 2020	Dec. 31, 2019
Financial Risk Factors and Risk Management
Variable rate and short-maturity investments (as percent)	67.00%	80.00%
Fixed rate and long-maturity financing (as percent)	85.00%	69.00%

Financial Risk Factors and R_10

Financial Risk Factors and Risk Management - Derivatives Designated as Hedging Instruments (Fair Value Hedges) (Details)	Dec. 31, 2020	Dec. 31, 2019
Financial Risk Factors and Risk Management
Fixed-rate financial liabilities (as percent)	48.00%	35.00%

Financial Risk Factors and R_11

Financial Risk Factors and Risk Management - Designated Hedged Items in Interest Rate Hedges (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
FINANCIAL RISK FACTORS
Carrying amount	€ 13,283	€ 13,668
Interest Rate Risk | Interest Rate Hedges | Fixed-Rate Borrowing in EUR
FINANCIAL RISK FACTORS
Notional amount	4,550
Carrying amount	4,503
Accumulated fair value adjustments in Other financial liabilities	(90)
Change in fair value used for measuring ineffectiveness	(90)
Accumulated amount of fair value hedge adjustments for hedged items ceased to be adjusted for hedging gains/losses	0
Interest Rate Risk | Interest Rate Hedges | Fixed-Rate Borrowing in USD
FINANCIAL RISK FACTORS
Notional amount	263
Carrying amount	262
Accumulated fair value adjustments in Other financial liabilities	(36)
Change in fair value used for measuring ineffectiveness	(16)
Accumulated amount of fair value hedge adjustments for hedged items ceased to be adjusted for hedging gains/losses	€ (20)

Financial Risk Factors and R_12

Financial Risk Factors and Risk Management - Designated Hedging Instruments in Interest Rate Hedges (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Carrying amount
Other financial assets	€ 5,147	€ 2,633
Interest Rate Hedges | Interest Rate Risk | Interest Rate Swaps for EUR
FINANCIAL RISK FACTORS
Notional amount	4,550
Carrying amount
Other financial assets	99
Other financial liabilities	0
Change in fair value used for measuring ineffectiveness	99
Interest Rate Hedges | Interest Rate Risk | Interest Rate Swaps for USD
FINANCIAL RISK FACTORS
Notional amount	263
Carrying amount
Other financial assets	15
Other financial liabilities	0
Change in fair value used for measuring ineffectiveness	€ 15

Financial Risk Factors and R_13

Financial Risk Factors and Risk Management - Details on Hedging Instruments in Interest Rate Hedges (Details) € in Millions	12 Months Ended
	Dec. 31, 2020EUR (€)
Interest Rate Swaps for EUR | 2027
FINANCIAL RISK FACTORS
Notional amount	€ 1,000
Average variable interest rate	1.476%
Interest Rate Swaps for EUR | 2028
FINANCIAL RISK FACTORS
Notional amount	€ 1,000
Average variable interest rate	0.90%
Interest Rate Swaps for EUR | 2029
FINANCIAL RISK FACTORS
Notional amount	€ 800
Average variable interest rate	0.24%
Interest Rate Swaps for EUR | 2030
FINANCIAL RISK FACTORS
Notional amount	€ 500
Average variable interest rate	0.875%
Interest Rate Swaps for EUR | 2031
FINANCIAL RISK FACTORS
Notional amount	€ 1,250
Average variable interest rate	1.038%
Interest Rate Swaps for USD | 2022
FINANCIAL RISK FACTORS
Notional amount	€ 181
Average variable interest rate	1.031%
Interest Rate Swaps for USD | 2024
FINANCIAL RISK FACTORS
Notional amount	€ 81
Average variable interest rate	0.91%

Financial Risk Factors and R_14

Financial Risk Factors and Risk Management - Interest Rate Risk Exposure (Details) - EUR (€) € in Millions	Dec. 31, 2020	Dec. 31, 2019
Fair value interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	€ 20	€ 30
Cash flow interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	4,580	4,320
Cash flow interest rate risk from financing
FINANCIAL RISK FACTORS
Exposure	1,990	3,920
Cash flow interest rate risk from interest rate swaps
FINANCIAL RISK FACTORS
Exposure	4,810	4,290
Average | Fair value interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	20	50
Average | Cash flow interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	5,140	4,320
Average | Cash flow interest rate risk from financing
FINANCIAL RISK FACTORS
Exposure	3,180	4,250
Average | Cash flow interest rate risk from interest rate swaps
FINANCIAL RISK FACTORS
Exposure	4,780	3,050
Highest | Fair value interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	20	70
Highest | Cash flow interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	5,770	5,040
Highest | Cash flow interest rate risk from financing
FINANCIAL RISK FACTORS
Exposure	3,930	4,430
Highest | Cash flow interest rate risk from interest rate swaps
FINANCIAL RISK FACTORS
Exposure	5,100	5,060
Lowest | Fair value interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	20	30
Lowest | Cash flow interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	4,580	3,890
Lowest | Cash flow interest rate risk from financing
FINANCIAL RISK FACTORS
Exposure	1,990	3,920
Lowest | Cash flow interest rate risk from interest rate swaps
FINANCIAL RISK FACTORS
Exposure	€ 4,300	€ 1,280

Financial Risk Factors and R_15

Financial Risk Factors and Risk Management - Interest Rate Sensitivity (Details) - Interest Rate - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Derivatives held within a designated fair value hedge relationship
FINANCIAL RISK FACTORS
Upward yield curve	€ (41)	€ (41)	€ (20)
Downward yield curve	79	76	5
Variable rate financing
FINANCIAL RISK FACTORS
Effect of upward shift in exchange rates, assets, on financial income, net	(6)	(8)	(24)
Effect of downward shift in exchange rates, assets, on financial income, net	€ 6	€ 8	€ 4
U.S. dollar | Interest Rate Risk
FINANCIAL RISK FACTORS
Upward yield curve (as a percent)	0.50%	0.50%	1.00%
Downward yield curve (as a percent)	0.50%	0.50%	0.25%
U.S. dollar | Variable rate financing
FINANCIAL RISK FACTORS
Upward shift, assets (in percent)	0.50%	0.50%	1.00%
Downward shift, assets (in percent)	0.50%	0.50%	0.25%
EUR | Interest Rate Risk
FINANCIAL RISK FACTORS
Upward yield curve (as a percent)	0.10%	0.10%	0.30%
Downward yield curve (as a percent)	0.20%	0.20%	0.10%
EUR | Variable rate financing
FINANCIAL RISK FACTORS
Upward shift, assets (in percent)	0.10%	0.10%	0.30%
Downward shift, assets (in percent)	0.20%	0.20%	0.10%

Financial Risk Factors and R_16

Financial Risk Factors and Risk Management - Equity Price Risk Management (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Equity Price Risk
FINANCIAL RISK FACTORS
Equity price risk	€ 3,113	€ 1,996	€ 1,248
Marketable equity investments | Equity Price
FINANCIAL RISK FACTORS
Upward shift, assets (in percent)	10.00%	10.00%	10.00%
Downward shift, assets (in percent)	10.00%	10.00%	10.00%
Upward shift, assets	€ 259	€ 156	€ 65
Downward shift, assets	€ (259)	€ (156)	€ (65)
Share-based payment expenses | Equity Price
FINANCIAL RISK FACTORS
Upward shift, liabilities (in percent)	20.00%	20.00%	20.00%
Downward shift, liabilities (in percent)	20.00%	20.00%	20.00%
Upward shift, liabilities	€ (272)	€ (298)	€ (279)
Downward shift, liabilities	271	307	262
Offsetting gains from hedging instruments | Equity Price
FINANCIAL RISK FACTORS
Upward shift, assets	24	48	57
Downward shift, assets	€ 23	€ 46	€ 44

Financial Risk Factors and R_17

Financial Risk Factors and Risk Management - Credit Risk Exposure from Cash, Time Deposits, and Debt Securities (Details) - Cash, Time Deposits And Debt Securities - Credit Risk - EUR (€) € in Millions	Dec. 31, 2020	Dec. 31, 2019
FINANCIAL RISK FACTORS
Weighted Average Loss Rate	(0.10%)	(0.20%)
Gross Carrying Amount Not Credit-Impaired	€ 4,898	€ 3,913
Gross Carrying Amount Credit-Impaired	0	0
ECL Allowance	€ (6)	€ (6)
Risk class 1- low risk | AAA - BBB
FINANCIAL RISK FACTORS
Weighted Average Loss Rate	(0.10%)	(0.10%)
Gross Carrying Amount Not Credit-Impaired	€ 4,846	€ 3,838
Gross Carrying Amount Credit-Impaired	0	0
ECL Allowance	€ (3)	€ (3)
Risk class 2- high risk | BB - D
FINANCIAL RISK FACTORS
Weighted Average Loss Rate	(0.00%)	(0.00%)
Gross Carrying Amount Not Credit-Impaired	€ 29	€ 23
Gross Carrying Amount Credit-Impaired	0	0
ECL Allowance	€ 0	€ 0
Unrated
FINANCIAL RISK FACTORS
Weighted Average Loss Rate	(11.30%)	(5.00%)
Gross Carrying Amount Not Credit-Impaired	€ 23	€ 52
Gross Carrying Amount Credit-Impaired	0	0
ECL Allowance	€ (3)	€ (3)

Financial Risk Factors and R_18

Financial Risk Factors and Risk Management - Credit Risk Exposure from Trade Receivables and Contract Assets (Details) - Trade receivables and contract assets - EUR (€) € in Millions	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Aging of Trade Receivables
Allowance account for credit losses of financial assets	€ (186)	€ (131)	€ (107)
Credit Risk
Aging of Trade Receivables
Weighted Average Loss Rate	(2.90%)	(1.70%)
Gross Carrying Amount Not Credit-Impaired	€ 6,012	€ 7,496
Gross Carrying Amount Credit-Impaired	405	217
Allowance account for credit losses of financial assets	€ (186)	€ (131)
Credit Risk | Current
Aging of Trade Receivables
Weighted Average Loss Rate	(0.20%)	(0.20%)
Gross Carrying Amount Not Credit-Impaired	€ 4,426	€ 5,226
Gross Carrying Amount Credit-Impaired	0	0
Allowance account for credit losses of financial assets	€ (10)	€ (9)
Credit Risk | Past due 1 to 30 days
Aging of Trade Receivables
Weighted Average Loss Rate	(0.90%)	(0.50%)
Gross Carrying Amount Not Credit-Impaired	€ 511	€ 733
Gross Carrying Amount Credit-Impaired	71	36
Allowance account for credit losses of financial assets	€ (5)	€ (4)
Credit Risk | Overdue 30 to 90 days
Aging of Trade Receivables
Weighted Average Loss Rate	(1.80%)	(0.80%)
Gross Carrying Amount Not Credit-Impaired	€ 380	€ 668
Gross Carrying Amount Credit-Impaired	61	23
Allowance account for credit losses of financial assets	€ (8)	€ (5)
Credit Risk | Overdue more than 90 days
Aging of Trade Receivables
Weighted Average Loss Rate	(16.80%)	(11.10%)
Gross Carrying Amount Not Credit-Impaired	€ 695	€ 869
Gross Carrying Amount Credit-Impaired	273	158
Allowance account for credit losses of financial assets	€ (163)	€ (114)

Financial Risk Factors and R_19

Financial Risk Factors and Risk Management - Movement in ECL Allowance for Trade Receivables and Contract Assets (Details) - Trade receivables and contract assets - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Movement in ECL Allowance for Trade Receivables and Contract Assets
Balance as at 01/01	€ (131)	€ (107)
Net credit losses recognized	(97)	(38)
Amounts written off	42	13
Balance as at 12/31	€ (186)	€ (131)

Financial Risk Factors and R_20

Financial Risk Factors and Risk Management - Liquidity Risk Management (Details) - EUR (€) € in Millions	Nov. 20, 2017	Dec. 31, 2020	Dec. 31, 2019
FINANCIAL RISK MANAGEMENT
Available lines of credit		€ 372	€ 430
Commercial paper, outstanding		€ 930	€ 1,099.5
Syndicated credit facility agreement
FINANCIAL RISK MANAGEMENT
Maximum borrowing capacity	€ 2,500
Interest rate basis	EURIBOR or LIBOR
Interest rate (as a percent)	0.17%
Commitment fee (as a percent)	0.0595%

Financial Risk Factors and R_21

Financial Risk Factors and Risk Management - Contractual Maturities of Non-Derivative Financial Liabilities (Details) - EUR (€) € in Millions	Dec. 31, 2020	Dec. 31, 2019
FINANCIAL RISK FACTORS
Trade payables	€ (1,014)	€ (1,283)
Lease liabilities	(2,120)	(2,203)
Other financial liabilities	(13,770)	(13,912)
Total of non-derivative financial liabilities	(16,904)	(17,398)
2021
FINANCIAL RISK FACTORS
Trade payables	(1,014)	(1,283)
Lease liabilities	(426)	(431)
Other financial liabilities	(1,982)	(2,888)
Total of non-derivative financial liabilities	(3,422)	(4,602)
2022
FINANCIAL RISK FACTORS
Trade payables	0	0
Lease liabilities	(359)	(363)
Other financial liabilities	(2,640)	(630)
Total of non-derivative financial liabilities	(2,999)	(993)
2023
FINANCIAL RISK FACTORS
Trade payables	0	0
Lease liabilities	(262)	(284)
Other financial liabilities	(1,700)	(3,414)
Total of non-derivative financial liabilities	(1,962)	(3,698)
2024
FINANCIAL RISK FACTORS
Trade payables	0	0
Lease liabilities	(218)	(224)
Other financial liabilities	(1,211)	(1,095)
Total of non-derivative financial liabilities	(1,429)	(1,319)
2025
FINANCIAL RISK FACTORS
Trade payables	0	0
Lease liabilities	(165)	(190)
Other financial liabilities	(918)	(1,231)
Total of non-derivative financial liabilities	(1,083)	(1,421)
Due thereafter
FINANCIAL RISK FACTORS
Trade payables	0	0
Lease liabilities	(931)	(1,019)
Other financial liabilities	(5,933)	(5,467)
Total of non-derivative financial liabilities	€ (6,864)	€ (6,486)

Financial Risk Factors and R_22

Financial Risk Factors and Risk Management - Contractual Maturities of Derivative Financial Liabilities and Financial Assets (Details) - EUR (€) € in Millions	Dec. 31, 2020	Dec. 31, 2019
FINANCIAL RISK FACTORS
Derivative financial liabilities	€ (63)	€ (82)
Derivative financial assets	158	44
Total of derivative financial liabilities and assets	95	(37)
2021
FINANCIAL RISK FACTORS
Total of derivative financial liabilities and assets	6	(23)
Expiring after the following year
FINANCIAL RISK FACTORS
Total of derivative financial liabilities and assets	90	(18)
Not designated as hedging instruments | Foreign Currency
FINANCIAL RISK FACTORS
Derivative financial liabilities	(61)	(55)
Derivative financial assets	38	33
Designated as hedging instruments | Foreign Currency
FINANCIAL RISK FACTORS
Derivative financial liabilities	(1)	(11)
Derivative financial assets	7	3
Designated as hedging instruments | Interest Rate Risk
FINANCIAL RISK FACTORS
Derivative financial liabilities	0	16
Derivative financial assets	114	9
Designated as hedging instruments | Interest Rate Risk | 2021 | Cash inflows
FINANCIAL RISK FACTORS
Cashflow		(36)
Designated as hedging instruments | Interest Rate Risk | Expiring after the following year | Cash inflows
FINANCIAL RISK FACTORS
Cashflow		(515)
Financial liabilities | 2021
FINANCIAL RISK FACTORS
Derivative financial liabilities	62	55
Financial liabilities | Expiring after the following year
FINANCIAL RISK FACTORS
Derivative financial liabilities	7	24
Financial liabilities | Not designated as hedging instruments | Foreign Currency | 2021 | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	(2,902)	(2,865)
Financial liabilities | Not designated as hedging instruments | Foreign Currency | 2021 | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	(2,842)	(2,816)
Financial liabilities | Not designated as hedging instruments | Foreign Currency | Expiring after the following year | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	(7)	(3)
Financial liabilities | Not 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 | Foreign Currency | 2021 | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	(141)	(415)
Financial liabilities | Designated as hedging instruments | Foreign Currency | 2021 | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	(139)	(401)
Financial liabilities | Designated as hedging instruments | Foreign Currency | Expiring after the following year | Cash outflows
FINANCIAL RISK FACTORS
Cashflow		0
Financial liabilities | Designated as hedging instruments | Foreign Currency | Expiring after the following year | Cash inflows
FINANCIAL RISK FACTORS
Cashflow		0
Financial liabilities | Designated as hedging instruments | Interest Rate Risk | 2021 | Cash outflows
FINANCIAL RISK FACTORS
Cashflow		(28)
Financial liabilities | Designated as hedging instruments | Interest Rate Risk | Expiring after the following year | Cash outflows
FINANCIAL RISK FACTORS
Cashflow		(536)
Financial assets | 2021
FINANCIAL RISK FACTORS
Derivative financial assets	68	32
Financial assets | Expiring after the following year
FINANCIAL RISK FACTORS
Derivative financial assets	97	6
Financial assets | Not designated as hedging instruments | Foreign Currency | 2021 | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	(2,452)	(3,442)
Financial assets | Not designated as hedging instruments | Foreign Currency | 2021 | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	(2,493)	(3,468)
Financial assets | Not designated as hedging instruments | Foreign Currency | Expiring after the following year | Cash outflows
FINANCIAL RISK FACTORS
Cashflow		0
Financial assets | Not designated as hedging instruments | Foreign Currency | Expiring after the following year | Cash inflows
FINANCIAL RISK FACTORS
Cashflow		0
Financial assets | Designated as hedging instruments | Foreign Currency | 2021 | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	(291)	(114)
Financial assets | Designated as hedging instruments | Foreign Currency | 2021 | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	(297)	(117)
Financial assets | Designated as hedging instruments | Foreign Currency | Expiring after the following year | Cash outflows
FINANCIAL RISK FACTORS
Cashflow		0
Financial assets | Designated as hedging instruments | Foreign Currency | Expiring after the following year | Cash inflows
FINANCIAL RISK FACTORS
Cashflow		0
Financial assets | Designated as hedging instruments | Interest Rate Risk | 2021 | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	(48)	(14)
Financial assets | Designated as hedging instruments | Interest Rate Risk | 2021 | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	(69)	(17)
Financial assets | Designated as hedging instruments | Interest Rate Risk | Expiring after the following year | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	(398)	(18)
Financial assets | Designated as hedging instruments | Interest Rate Risk | Expiring after the following year | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	€ (495)	€ (24)

Fair Value Disclosures on Fin_3

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, 2020	Dec. 31, 2019
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	€ (15,953)	€ (16,196)
Total financial instruments, net	(77)	(1,801)
Total financial instruments, net fair value	(7,833)	(10,794)
Level 1
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Total financial instruments, net fair value	(9,214)	(8,604)
Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Total financial instruments, net fair value	(1,128)	(4,086)
Level 3
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Total financial instruments, net fair value	2,509	1,896
At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Total financial instruments, net	(5,357)	(5,564)
At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Total financial instruments, net	4,904	3,416
Trade and other payables
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(1,312)	(1,589)
Other payables
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(298)	(306)
Financial liabilities
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(15,953)	(16,196)
AC
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(16,904)	(17,398)
AC | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(16,904)	(17,398)
AC | Trade payables
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(1,014)	(1,283)
AC | Trade payables | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(1,014)	(1,283)
AC | Loans
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(1,301)	(2,016)
Liabilities, at fair value	(1,301)	(2,016)
AC | Loans | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities, at fair value	(1,301)	(2,016)
AC | Loans | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(1,301)	(2,016)
AC | Bonds
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(11,300)	(10,533)
Liabilities, at fair value	(11,897)	(11,103)
AC | Bonds | Level 1
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities, at fair value	(10,966)	(10,003)
AC | Bonds | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities, at fair value	(931)	(1,100)
AC | Bonds | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(11,300)	(10,533)
AC | Private placements
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(742)	(1,067)
Liabilities, at fair value	(771)	(1,078)
AC | Private placements | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities, at fair value	(771)	(1,078)
AC | Private placements | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(742)	(1,067)
AC | Other non-derivative financial liabilities
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(2,547)	(2,498)
Liabilities, at fair value	(427)	(296)
AC | Other non-derivative financial liabilities | Level 1
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities, at fair value		2,498
AC | Other non-derivative financial liabilities | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities, at fair value	(427)	(296)
AC | Other non-derivative financial liabilities | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(2,547)
FVTPL
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(61)	(55)
FVTPL | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(61)	(55)
FVTPL | FX forward contracts
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(61)
Liabilities, at fair value	(61)
FVTPL | FX forward contracts | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities, at fair value	(61)
FVTPL | FX forward contracts | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(61)
Designated as hedging instrument | FX forward contracts
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(1)	(11)
Liabilities, at fair value	(1)	(11)
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)	(11)
Designated as hedging instrument | FX forward contracts | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(1)	(11)
Designated as hedging instrument | Interest rate swaps
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	0	(16)
Liabilities, at fair value	0	(16)
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	0	(16)
Designated as hedging instrument | Interest rate swaps | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	0	(16)
HFT | FX forward contracts
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities		(55)
Liabilities, at fair value		(55)
HFT | FX forward contracts | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities, at fair value		(55)
HFT | FX forward contracts | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities		(55)
AC
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	11,547	11,834
AC | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	11,547	11,834
FVTPL
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	4,846	3,486
FVTPL | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	4,846	3,486
Cash and cash equivalents
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	5,311
Cash and cash equivalents | L&R
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets		5,314
Cash at banks | AC
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	2,732	2,877
Cash at banks | AC | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	2,732	2,877
Time deposits | AC
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	924	1,090
Time deposits | AC | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	924	1,090
Money market and similar funds | FVTPL
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	1,655	1,347
Assets, at fair value	1,655	1,347
Money market and similar funds | FVTPL | Level 1
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	1,655	1,347
Money market and similar funds | FVTPL | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	1,655	1,347
Trade and other receivables
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	6,730	8,037
Trade Receivables | AC
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	6,232
Trade Receivables | AC | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	6,232
Trade Receivables | L&R
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets		7,582
Trade Receivables | L&R | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets		7,582
Other receivables
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	498	454
Other financial assets
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	5,147	2,633
Debt investments | AC
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	24
Assets, at fair value	24
Debt investments | AC | Level 1
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	24
Debt investments | AC | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	24
Debt investments | AFS
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets		27
Assets, at fair value		27
Debt investments | AFS | Level 1
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value		27
Debt investments | AFS | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets		27
Marketable equity investments | FVTPL
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	3,113
Assets, at fair value	3,113
Marketable equity investments | FVTPL | Level 1
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	72
Marketable equity investments | FVTPL | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	536
Marketable equity investments | FVTPL | Level 3
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	2,505
Marketable equity investments | FVTPL | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	3,113
Marketable equity investments | AFS
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets		1,996
Assets, at fair value		1,996
Marketable equity investments | AFS | Level 1
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value		25
Marketable equity investments | AFS | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value		89
Marketable equity investments | AFS | Level 3
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value		1,882
Marketable equity investments | AFS | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets		1,996
Investments in associates
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	14	16
Time deposits | AC
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	1,445	41
Assets, at fair value	1,445	41
Time deposits | AC | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	1,445	41
Time deposits | AC | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	1,445	41
Financial instruments related to employee benefit plans
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	162	183
Loans and other financial receivables | AC
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	190	217
Assets, at fair value	190	217
Loans and other financial receivables | AC | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	190	217
Loans and other financial receivables | AC | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	190	217
FX forward contracts | FVTPL
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	38
Assets, at fair value	38
FX forward contracts | FVTPL | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	38
FX forward contracts | FVTPL | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	38
FX forward contracts | Designated as hedging instrument
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	7	3
Assets, at fair value	7	3
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	7	3
FX forward contracts | Designated as hedging instrument | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	7	3
FX forward contracts | HFT
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets		33
Assets, at fair value		33
FX forward contracts | HFT | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value		33
FX forward contracts | HFT | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets		33
Interest rate swaps | Designated as hedging instrument
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	114	9
Assets, at fair value	114	9
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	114	9
Interest rate swaps | Designated as hedging instrument | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	114	9
Call options for share-based payments | FVTPL
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	36
Assets, at fair value	36
Call options for share-based payments | FVTPL | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	36
Call options for share-based payments | FVTPL | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	36
Call options for share-based payments | HFT
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets		95
Assets, at fair value		95
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		95
Call options for share-based payments | HFT | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets		95
Call options on equity shares | FVTPL
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	4
Assets, at fair value	4
Call options on equity shares | FVTPL | Level 3
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	4
Call options on equity shares | FVTPL | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	€ 4
Call options on equity shares | HFT
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets		15
Assets, at fair value		15
Call options on equity shares | HFT | Level 3
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value		15
Call options on equity shares | HFT | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets		€ 15

Fair Value Disclosures on Fin_4

Fair Value Disclosures on Financial Instruments - Valuation Techniques and Inputs (Details) - Unlisted equity investments - Fair Value - Measured at Fair Value on a Recurring Basis	Dec. 31, 2020EUR (€)multiple
Revenue multiples | Lowest
Valuation Techniques and Inputs
Significant unobservable input, assets | multiple	1.3
Revenue multiples | Highest
Valuation Techniques and Inputs
Significant unobservable input, assets | multiple	21.4
Discounts | Lowest
Valuation Techniques and Inputs
Significant unobservable input, assets | €	10
Discounts | Highest
Valuation Techniques and Inputs
Significant unobservable input, assets | €	30

Fair Value Disclosures on Fin_5

Fair Value Disclosures on Financial Instruments - Transfers (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
AFS | Marketable equity investments
Transfers Between Levels 1 and 2
Transfers of available-for-sale equity investments from Level 2 to Level 1	€ 91	€ 5

Fair Value Disclosures on Fin_6

Fair Value Disclosures on Financial Instruments - Reconciliation of Level 3 Fair Values (Details) - Fair Value - Measured at Fair Value on a Recurring Basis - Level 3 - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Reconciliation of Level 3 Fair Values
Assets at the beginning of the period	€ 1,896	€ 1,202
Transfers Into Level 3	0	0
Transfers Out of Level 3	(201)	(39)
Purchases	728	487
Sales	(233)	(183)
Gains/losses - Included in financial income, net in profit and loss	501	411
Assets at the end of the period	2,508	1,896
Change in unrealized gains/losses in profit and loss for investments held at the end of the reporting period	376	318
Exchange differences
Reconciliation of Level 3 Fair Values
Gains/losses - Included in other comprehensive income	€ (183)	€ 18

Prepaid Expenses and Other Ta_3

Prepaid Expenses and Other Tax Assets (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Current assets
Prepaid expenses	€ 495	€ 427
Other tax assets	209	225
Total	704	652
Other non-financial assets	€ 1,321	€ 1,188
Prepaid expenses and other tax assets as % of other non-financial assets	53.00%	55.00%
Non-current assets
Prepaid expenses	€ 187	€ 179
Other tax assets	52	87
Total	239	266
Other non-current non-financial assets	€ 1,926	€ 1,701
Prepaid expenses and other tax assets as % of other non-financial assets	12.00%	16.00%
Total
Prepaid expenses	€ 682	€ 606
Other tax assets	261	312
Total	943	918
Other non-financial assets	€ 3,247	€ 2,889
Prepaid expenses and other tax assets as % of other non-financial assets	29.00%	32.00%

Other Tax Liabilities (Details)

Other Tax Liabilities (Details) - EUR (€) € in Millions	Dec. 31, 2020	Dec. 31, 2019
Other Tax Liabilities
Other tax liabilities, current	€ 632	€ 650
Other non-financial liabilities, current	€ 4,643	€ 4,839
Other tax liabilities as % of other non-financial liabilities, current	14.00%	13.00%
Other tax liabilities, non-current	€ 0	€ 0
Other non-financial liabilities, non-current	€ 770	€ 957
Other tax liabilities as % of other non-financial liabilities, non-current	0.00%	0.00%
Other taxes	€ 632	€ 650
Other non-financial liabilities	€ 5,413	€ 5,796
Other tax liabilities as % of other non-financial liabilities	12.00%	11.00%

Other Litigation, Claims, and_2

Other Litigation, Claims, and Legal Contingencies (Details) - EUR (€) € in Millions	Dec. 31, 2020	Dec. 31, 2019
Non-income taxes
Intellectual property-related litigation and claims
Potential amount	€ 154	€ 189

Executive and Supervisory Boa_3

Executive and Supervisory Board Compensation (Details) - Executive Board - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Executive and Supervisory Board Compensation
Short-term employee benefits	€ 5,094	€ 17,378	€ 18,652
Share-based payment	23,095	32,393	23,646
Subtotal	28,189	49,771	42,298
Post-employment benefits	488	2,825	1,106
Thereof defined-benefit	487	2,056	250
Thereof defined-contribution	1	769	856
Total	€ 28,677	€ 52,596	€ 43,404

Executive and Supervisory Boa_4

Executive and Supervisory Board Compensation - Share-Based Payment for Executive Board Members (Details) - Executive Board € in Thousands	12 Months Ended
	Dec. 31, 2020EUR (€)item	Dec. 31, 2019EUR (€)item	Dec. 31, 2018EUR (€)item
Share-Based Payment for Executive Board Members
Number of share units granted | item	201,690	344,047	295,178
Total expense | €	€ 11,173	€ 44,447	€ 8,054

Executive and Supervisory Boa_5

Executive and Supervisory Board Compensation - Retirement Pension Plan for Executive Board Members (Details) - Executive Board € in Thousands	12 Months Ended
	Dec. 31, 2020EUR (€)item	Dec. 31, 2019EUR (€)	Dec. 31, 2018EUR (€)
Executive and Supervisory Board Compensation
Age for annual pension entitlement (in years) | item	62
DBO 12/31	€ 3,520	€ 5,497	€ 3,441
Annual pension entitlement	€ 98	€ 215	€ 192

Executive and Supervisory Boa_6

Executive and Supervisory Board Compensation - Supervisory Board Compensation (Details) - Supervisory Board Members - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Executive and Supervisory Board Compensation
Total compensation	€ 3,755	€ 3,770	€ 3,702
Thereof fixed compensation	3,149	3,218	3,162
Thereof committee remuneration	€ 606	€ 553	€ 540

Executive and Supervisory Boa_7

Executive and Supervisory Board Compensation - Payments to/DBO for Former Executive Board Members (Details) - Former Executive Board Members - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Payments to / DBO for former executive board members [abstract]
Payments	€ 3,010	€ 2,081	€ 2,054
DBO 12/31	€ 44,043	€ 44,306	€ 38,374

Related Party Transactions Ot_2

Related Party Transactions Other Than Board Compensation (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Executive Board and Supervisory Board Members
Related Party Transactions Other Than Board Compensation
Revenue from rendering of services	€ 0	€ 0
Companies controlled by members of the Supervisory Board Member
Related Party Transactions Other Than Board Compensation
Sale of products and services	3	9
Purchase of products and services	2	2
Sponsoring and other financial support	4	4
Amount owed to related parties	0	0
Amount owed from related parties	€ 0	0
Term of commitments	3 years
Commitments made by the entity	€ 10	14
Supervisory Board Members
Related Party Transactions Other Than Board Compensation
Amount owed to related parties	0	0
Services received	€ 2	€ 2

Principal Accountant Fees and_3

Principal Accountant Fees and Services (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosures
Audit fees	€ 12	€ 10	€ 9
Audit-related fees	2	1	0
Tax fees	0	0	0
All other fees	0	0	0
Total	14	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	9	7	6
Audit-related fees	1	1	0
Tax fees	0	0	0
All other fees	0	0	0
Total	€ 10	€ 8	€ 6

Events After the Reporting Pe_2

Events After the Reporting Period (Details) € in Millions, shares in Millions, $ in Billions	Jan. 28, 2021EUR (€)shares	Jan. 28, 2021USD ($)shares	Dec. 31, 2020	Jan. 31, 2021EUR (€)
Qualtrics International Inc.,Wilmington, DE, United States
Events after the Reporting Period
Ownership interest in subsidiary (as a percent)			99.00%
Initial Public Offering (IPO) | Qualtrics International Inc.,Wilmington, DE, United States
Events after the Reporting Period
Ownership interest in subsidiary (as a percent)	83.00%	83.00%
Initial Public Offering (IPO) | Qualtrics International Inc.,Wilmington, DE, United States | Lowest
Events after the Reporting Period
Voting power in subsidiary (as a percent)	98.00%	98.00%
Restructuring program in the Global Cloud Services area | Lowest
Events after the Reporting Period
Projected restructuring expenses	€ 150
Restructuring program in the Global Cloud Services area | Highest
Events after the Reporting Period
Projected restructuring expenses	€ 200
Acquisition of Signavio GmbH | Forecast
Events after the Reporting Period
Initial purchase price				€ 950
Qualtrics International Inc.,Wilmington, DE, United States | Initial Public Offering (IPO)
Events after the Reporting Period
Percentage of shares issued	12.00%	12.00%
Number of shares placed | shares	82	82
Total placement volume | $		$ 2.3

Scope of Consolidation, Subsi_3

Scope of Consolidation, Subsidiaries and Other Equity Investments - Number of Consolidated Entities (Details) - entity	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Scope of Consolidation, Subsidiaries and Other Equity Investments
Beginning of year	264	265
Additions	17	20
Disposals	(12)	(21)
End of year	269	264

Scope of Consolidation, Subsi_4

Scope of Consolidation, Subsidiaries and Other Equity Investments - Subsidiaries (Details) € in Thousands	12 Months Ended
	Dec. 31, 2020EUR (€)employee	Dec. 31, 2019EUR (€)employee	Dec. 31, 2018EUR (€)employee	Jan. 01, 2019EUR (€)	Dec. 31, 2017EUR (€)
Subsidiaries
Revenue	€ 27,338,000	€ 27,553,000	€ 24,708,000
Profit/Loss After Tax	5,283,000	3,370,000	4,088,000
Total Equity	€ 29,928,000	€ 30,822,000	€ 28,877,000	€ 28,807,000	€ 25,573,000
Number of Employees | employee	102,430	100,330	96,498
Ariba Technologies India Private Limited, Bangalore, India
Subsidiaries
Ownership	100.00%
Revenue	€ 71,814
Profit/Loss After Tax	5,856
Total Equity	€ 27,694
Number of Employees | employee	1,163
Ariba, Inc., Palo Alto, CA, United States
Subsidiaries
Ownership	100.00%
Revenue	€ 1,364,062
Profit/Loss After Tax	393,506
Total Equity	€ 4,384,584
Number of Employees | employee	1,905
Concur Technologies, Inc., Bellevue, WA, United States
Subsidiaries
Ownership	100.00%
Revenue	€ 1,704,448
Profit/Loss After Tax	69,886
Total Equity	€ 7,093,719
Number of Employees | employee	3,734
Qualtrics, LLC, Wilmington, DE, United States
Subsidiaries
Ownership	100.00%
Revenue	€ 687,972
Profit/Loss After Tax	(595,614)
Total Equity	€ 5,490,095
Number of Employees | employee	2,431
SAP China Co., Ltd., Shanghai, China
Subsidiaries
Ownership	100.00%
Revenue	€ 948,426
Profit/Loss After Tax	2,287
Total Equity	€ (189,703)
Number of Employees | employee	5,750
SAP (UK) Limited, Feltham, United Kingdom
Subsidiaries
Ownership	100.00%
Revenue	€ 1,189,692
Profit/Loss After Tax	81,641
Total Equity	€ 74,774
Number of Employees | employee	1,738
SAP America, Inc., Newtown Square, PA, United States
Subsidiaries
Ownership	100.00%
Revenue	€ 6,038,852
Profit/Loss After Tax	176,711
Total Equity	€ 18,092,145
Number of Employees | employee	8,352
SAP Argentina S.A., Buenos Aires, Argentina
Subsidiaries
Ownership	100.00%
Revenue	€ 160,724
Profit/Loss After Tax	(9,749)
Total Equity	€ 2,164
Number of Employees | employee	955
SAP Asia Pte Ltd, Singapore, Singapore
Subsidiaries
Ownership	100.00%
Revenue	€ 499,457
Profit/Loss After Tax	80
Total Equity	€ (12,285)
Number of Employees | employee	1,102
SAP Australia Pty Ltd, Sydney, Australia
Subsidiaries
Ownership	100.00%
Revenue	€ 694,917
Profit/Loss After Tax	27,323
Total Equity	€ 36,783
Number of Employees | employee	1,218
SAP Brasil Ltda, Sao Paulo, Brazil
Subsidiaries
Ownership	100.00%
Revenue	€ 463,326
Profit/Loss After Tax	(43,524)
Total Equity	€ (39,474)
Number of Employees | employee	2,138
SAP Canada, Inc., Toronto, Canada
Subsidiaries
Ownership	100.00%
Revenue	€ 957,871
Profit/Loss After Tax	71,104
Total Equity	€ 525,856
Number of Employees | employee	2,985
SAP Deutschland SE & Co. KG, Walldorf, Germany
Subsidiaries
Ownership	100.00%
Revenue	€ 4,571,609
Profit/Loss After Tax	926,552
Total Equity	€ 1,843,908
Number of Employees | employee	4,580
SAP Espana - Sistemas, Aplicaciones y Productos en la Informatica, S.A., Madrid, Spain
Subsidiaries
Ownership	100.00%
Revenue	€ 507,960
Profit/Loss After Tax	40,841
Total Equity	€ 311,958
Number of Employees | employee	740
SAP France S.A., Levallois Perret, France
Subsidiaries
Ownership	100.00%
Revenue	€ 1,089,190
Profit/Loss After Tax	220,940
Total Equity	€ 1,717,909
Number of Employees | employee	1,482
SAP Hungary Rendszerek, Alkalmazasok es Termekek az Adatfeldolgozasban Informatikai Kft., Budapest, Hungary
Subsidiaries
Ownership	100.00%
Revenue	€ 119,694
Profit/Loss After Tax	2,145
Total Equity	€ 19,777
Number of Employees | employee	1,004
SAP India Private Limited, Bangalore, India
Subsidiaries
Ownership	100.00%
Revenue	€ 642,886
Profit/Loss After Tax	111,812
Total Equity	€ 383,157
Number of Employees | employee	2,002
SAP Industries, Inc., Newtown Square, PA, United States
Subsidiaries
Ownership	100.00%
Revenue	€ 647,524
Profit/Loss After Tax	138,575
Total Equity	€ 933,749
Number of Employees | employee	297
SAP Italia Sistemi Applicazioni Prodotti in Data Processing S.p.A., Vimercate, Italy
Subsidiaries
Ownership	100.00%
Revenue	€ 582,922
Profit/Loss After Tax	41,776
Total Equity	€ 378,505
Number of Employees | employee	723
SAP Japan Co., Ltd., Tokyo, Japan
Subsidiaries
Ownership	100.00%
Revenue	€ 1,275,694
Profit/Loss After Tax	139,717
Total Equity	€ 369,854
Number of Employees | employee	1,306
SAP Labs India Private Limited, Bangalore, India
Subsidiaries
Ownership	100.00%
Revenue	€ 567,938
Profit/Loss After Tax	46,409
Total Equity	€ 194,632
Number of Employees | employee	9,087
SAP Labs, LLC, Palo Alto, CA, United States
Subsidiaries
Ownership	100.00%
Revenue	€ 562,386
Profit/Loss After Tax	22,091
Total Equity	€ 414,651
Number of Employees | employee	1,921
SAP Mexico S.A. de C.V., Mexico City, Mexico
Subsidiaries
Ownership	100.00%
Revenue	€ 413,748
Profit/Loss After Tax	44,125
Total Equity	€ 78,011
Number of Employees | employee	908
SAP National Security Services, Inc., Newtown Square, PA, United States
Subsidiaries
Ownership	100.00%
Revenue	€ 760,560
Profit/Loss After Tax	149,624
Total Equity	€ 479,669
Number of Employees | employee	536
SAP Nederland B.V., 's-Hertogenbosch, the Netherlands
Subsidiaries
Ownership	100.00%
Revenue	€ 701,572
Profit/Loss After Tax	68,342
Total Equity	€ 262,769
Number of Employees | employee	591
SAP Service and Support Centre (Ireland) Limited, Dublin, Ireland
Subsidiaries
Ownership	100.00%
Revenue	€ 191,745
Profit/Loss After Tax	15,292
Total Equity	€ 66,607
Number of Employees | employee	1,625
SAP Services s.r.o., Prague, Czech Republic
Subsidiaries
Ownership	100.00%
Revenue	€ 71,524
Profit/Loss After Tax	729
Total Equity	€ 12,875
Number of Employees | employee	1,074
SuccessFactors, Inc., South San Francisco, CA, United States
Subsidiaries
Ownership	100.00%
Revenue	€ 816,597
Profit/Loss After Tax	317,427
Total Equity	€ 4,131,532
Number of Employees | employee	931

Scope of Consolidation, Subsi_5

Scope of Consolidation, Subsidiaries and Other Equity Investments - Other Subsidiaries (Details)	12 Months Ended
	Dec. 31, 2020
"SAP Kazakhstan" LLP, Almaty, Kazakhstan
SUBSIDIARIES
Ownership	100.00%
110405, Inc., Newtown Square, PA, United States
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%
Apex Expert Solutions LLC, Chantilly, VA, United States
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 Netherlands B.V., 's-Hertogenbosch, the Netherlands
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%
Callidus Software Inc.,Dublin, CA, United States
SUBSIDIARIES
Ownership	100.00%
Callidus Software Ltd., Feltham, United Kingdom
SUBSIDIARIES
Ownership	100.00%
Callidus Software Pty. Ltd., Sydney, Australia
SUBSIDIARIES
Ownership	100.00%
CallidusCloud (India) Pvt. Ltd., Hyderabad, India
SUBSIDIARIES
Ownership	100.00%
CallidusCloud (Malaysia) Sdn. Bhd., Kuala Lumpur, Malaysia
SUBSIDIARIES
Ownership	100.00%
CallidusCloud Holdings Pty. Ltd., Sydney, Australia
SUBSIDIARIES
Ownership	100.00%
CallidusCloud Pty. Ltd., Sydney, Australia
SUBSIDIARIES
Ownership	100.00%
Christie Partners Holding C.V., s-Hertogenbosch, the Netherlands
SUBSIDIARIES
Ownership	100.00%
C-Learning Pty. Ltd., Sydney, Australia
SUBSIDIARIES
Ownership	100.00%
ClearTrip Inc. (Mauritius), Ebene, Mauritius
SUBSIDIARIES
Ownership	100.00%
ClearTrip Inc., George Town, Cayman Islands
SUBSIDIARIES
Ownership	57.00%
Cleartrip MEA FZ LLC, Dubai, United Arab Emirates
SUBSIDIARIES
Ownership	100.00%
Cleartrip Packages and Tours Private Limited, Mumbai, India
SUBSIDIARIES
Ownership	100.00%
ClearTrip Private Limited, Mumbai, India
SUBSIDIARIES
Ownership	100.00%
Cleartrip Travel & Holidays LLC, Dubai, United Arab Emirates
SUBSIDIARIES
Ownership	49.00%
Clicktools Limited, Feltham, United Kingdom
SUBSIDIARIES
Ownership	100.00%
CNQR Operations Mexico S. de. R.L. de. C.V., Mexico City, Mexico
SUBSIDIARIES
Ownership	100.00%
Concur (Canada), Inc., Toronto, Canada
SUBSIDIARIES
Ownership	100.00%
Concur Czech (s.r.o.), Prague, Czech Republic
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., Tokyo, Japan
SUBSIDIARIES
Ownership	97.10%
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 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%
Crystal Decisions (Ireland) Limited, Dublin, Ireland
SUBSIDIARIES
Ownership	100.00%
Crystal Decisions (UK) Limited, London, United Kingdom
SUBSIDIARIES
Ownership	100.00%
Crystal Decisions Holdings Limited, Dublin, Ireland
SUBSIDIARIES
Ownership	100.00%
Datahug Limited, Dublin, Ireland
SUBSIDIARIES
Ownership	100.00%
Delighted, LLC, Wilmington, DE, United States
SUBSIDIARIES
Ownership	100.00%
Ebreez Egypt LLC, Cairo, Egypt
SUBSIDIARIES
Ownership	100.00%
Emarsys Beijing Limited, Beijing, China
SUBSIDIARIES
Ownership	100.00%
Emarsys eMarketing Systems AG, Vienna, Austria
SUBSIDIARIES
Ownership	100.00%
Emarsys letiim Sistemleri Tic. Ltd ti., Istanbul, Turkey
SUBSIDIARIES
Ownership	100.00%
Emarsys Interactive Services GmbH, Berlin, Germany
SUBSIDIARIES
Ownership	100.00%
Emarsys Limited, Hong Kong, China
SUBSIDIARIES
Ownership	100.00%
Emarsys North America, Inc., Indianapolis, IN, United States
SUBSIDIARIES
Ownership	100.00%
Emarsys Pte Ltd, Singapore, Singapore
SUBSIDIARIES
Ownership	100.00%
Emarsys Pty Ltd, Sydney, Australia
SUBSIDIARIES
Ownership	100.00%
Emarsys S.A.S., Levallois-Perret, France
SUBSIDIARIES
Ownership	100.00%
Emarsys Schweiz GmbH, Zurich, Switzerland
SUBSIDIARIES
Ownership	100.00%
Emarsys UK Ltd, London, United Kingdom
SUBSIDIARIES
Ownership	100.00%
EMARSYS-Technologies Informatikai Szolgltat Kft., Budapest, Hungary
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%
Financial Fusion, Inc., San Ramon, CA, United States
SUBSIDIARIES
Ownership	100.00%
Flyin Holding Limited, Dubai, United Arab Emirates
SUBSIDIARIES
Ownership	100.00%
Flyin Travel and Tourism Private Limited, Hyderabad, India
SUBSIDIARIES
Ownership	100.00%
Flyin Travel Limited, Limassol, Cyprus
SUBSIDIARIES
Ownership	100.00%
Flyin Travel S.A.E, Cairo, Egypt
SUBSIDIARIES
Ownership	100.00%
FreeMarkets Ltda., Sao Paulo, Brazil
SUBSIDIARIES
Ownership	100.00%
Gigya UK Ltd, 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%
IP Asset Holdings, LLC, Provo, UT, United States
SUBSIDIARIES
Ownership	100.00%
LeadFormix, Inc., Dublin, CA, United States
SUBSIDIARIES
Ownership	100.00%
Learning Heroes Ltd., Cheshire, United Kingdom
SUBSIDIARIES
Ownership	100.00%
Learning Seat Borrowings Pty. Ltd., Sydney, Australia
SUBSIDIARIES
Ownership	100.00%
Learning Seat Group Pty. Ltd., Sydney, Australia
SUBSIDIARIES
Ownership	100.00%
Learning Seat Holdings Pty. Ltd., Sydney, Australia
SUBSIDIARIES
Ownership	100.00%
Learning Seat Pty. Ltd., Sydney, Australia
SUBSIDIARIES
Ownership	100.00%
LLC "Emarsys", Moscow, Russia
SUBSIDIARIES
Ownership	100.00%
LLC "SAP Labs", Moscow, Russia
SUBSIDIARIES
Ownership	100.00%
LLC "SAP Ukraine", Kiev, Ukraine
SUBSIDIARIES
Ownership	100.00%
Loyalsys GmbH, Vienna, Austria
SUBSIDIARIES
Ownership	100.00%
Loyalsys Technologies Israel Ltd., Tel Aviv, Israel
SUBSIDIARIES
Ownership	100.00%
Nihon Ariba K.K., Tokyo, Japan
SUBSIDIARIES
Ownership	100.00%
Noteshark, LLC, Chantilly, VA, United States
SUBSIDIARIES
Ownership	51.00%
OrientDB Limited, Feltham, United Kingdom
SUBSIDIARIES
Ownership	100.00%
Outerjoin, Inc., Dublin, CA, United States
SUBSIDIARIES
Ownership	100.00%
OutlookSoft Deutschland GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	100.00%
Plat.One Inc., Newtown Square, PA, United States
SUBSIDIARIES
Ownership	100.00%
Plat.One Lab Srl, Bogliasco, Italy
SUBSIDIARIES
Ownership	100.00%
PT SAP Indonesia, Jakarta, Indonesia
SUBSIDIARIES
Ownership	99.00%
Q (AGF2) Inc., Wilmington, DE, United States
SUBSIDIARIES
Ownership	100.00%
QAL Technologies Pty Ltd, Sydney, Australia
SUBSIDIARIES
Ownership	100.00%
QCL Technologies Ltd., Toronto, Canada
SUBSIDIARIES
Ownership	100.00%
QDL Technologies GmbH, Munich, Germany
SUBSIDIARIES
Ownership	100.00%
QFL Technologies Sarl, Paris, France
SUBSIDIARIES
Ownership	100.00%
QIL Technologies Limited, Dublin, Ireland
SUBSIDIARIES
Ownership	100.00%
QPL Technologies sp. z o.o., Krakw, Poland
SUBSIDIARIES
Ownership	100.00%
QSL Technologies Pte. Ltd., Singapore, Singapore
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 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%
Qualtrics Holdings Inc., Wilmington, DE, United States
SUBSIDIARIES
Ownership	100.00%
Qualtrics International Inc.,Wilmington, DE, United States
SUBSIDIARIES
Ownership	99.00%
Qualtrics Japan LLC, Tokyo, Japan
SUBSIDIARIES
Ownership	100.00%
Qualtrics Sweden AB, Stockholm, Sweden
SUBSIDIARIES
Ownership	100.00%
Qualtrics Technologies Spain, S.L.U., Madrid, Spain
SUBSIDIARIES
Ownership	100.00%
QUL Technologies Limited, London, United Kingdom
SUBSIDIARIES
Ownership	100.00%
SAP (Beijing) Software System Co., Ltd., Beijing, China
SUBSIDIARIES
Ownership	100.00%
SAP China Holding Co., Ltd., Beijing, China
SUBSIDIARIES
Ownership	100.00%
SAP (Schweiz) AG, Biel, Switzerland
SUBSIDIARIES
Ownership	100.00%
SAP Andina y del Caribe, VE, Caracas, Venezuela
SUBSIDIARIES
Ownership	100.00%
SAP AZ LLC, Baku, Azerbaijan
SUBSIDIARIES
Ownership	100.00%
SAP Belgium - Systems, Applications and Products 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 Services Center Nederland B.V., 's-Hertogenbosch, the Netherlands
SUBSIDIARIES
Ownership	100.00%
SAP Chile Limitada, Santiago, Chile
SUBSIDIARIES
Ownership	100.00%
SAP CIS, LLC, Moscow, Russia
SUBSIDIARIES
Ownership	100.00%
SAP Colombia S.A.S., Bogota, Colombia
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., Madrid, Spain
SUBSIDIARIES
Ownership	100.00%
SAP Erste Beteiligungs- und Vermogensverwaltungs GmbH, Walldorf, Germany
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 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 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 Middle East and North Africa L.L.C., Dubai, United Arab Emirates
SUBSIDIARIES
Ownership	49.00%
SAP Middle East FZ L.L.C, Dubai, United Arab Emirates
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., Taguig 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, 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 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 Asia Myanmar Limited., 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 Vietnam Company Limited, Ho Chi Minh City, Vietnam
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., Palo Alto, CA, United States
SUBSIDIARIES
Ownership	0.00%
Sapphire Fund Investments II Holdings, LLC, Palo Alto, CA, United States
SUBSIDIARIES
Ownership	100.00%
Sapphire Fund Investments II, L.P., Palo Alto, CA, United Stated
SUBSIDIARIES
Ownership	0.00%
Sapphire Fund Investments III, L.P., Palo Alto, 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%
Sapphire Ventures Fund IV, L.P., Palo Alto, CA, United States
SUBSIDIARIES
Ownership	0.00%
Sapphire Ventures Fund V L.P., Palo Alto, CA, United States
SUBSIDIARIES
Ownership	0.00%
SAPV (Mauritius), Ebene, Mauritius
SUBSIDIARIES
Ownership	100.00%
Saudi Ebreez Company for Electronic Services LLC , Riyadh, Kingdom of Saudi Arabia
SUBSIDIARIES
Ownership	100.00%
Statwing, LLC,Wilmington, DE,United States
SUBSIDIARIES
Ownership	100.00%
SuccessFactors (Philippines), Inc., Pasig City, Philippines
SUBSIDIARIES
Ownership	100.00%
SuccessFactors Cayman, Ltd., Grand Cayman, Cayman Islands
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., Wilmington, DE, United States
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 Limited, Bangalore, 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%
Technology Management Associates Inc., Chantilly, VA, United States
SUBSIDIARIES
Ownership	100.00%
Temkin Group, LLC, Wilmington, DE, United States
SUBSIDIARIES
Ownership	100.00%
TM Property Holdings, LLC, Wilmington, DE, United States
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 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., Reston, VA, United States
SUBSIDIARIES
Ownership	100.00%

Scope of Consolidation, Subsi_6

Scope of Consolidation, Subsidiaries and Other Equity Investments - Other Equity Investments (Details)	12 Months Ended
	Dec. 31, 2020
China DataCom Corporation Limited, Guangzhou, China
SUBSIDIARIES
Ownership	28.30%
Convercent, Inc., Denver, CO, United States
SUBSIDIARIES
Ownership	36.97%
Procurement Negocios Eletronicos S/A, Rio de Janeiro, Brazil
SUBSIDIARIES
Ownership	17.00%

Scope of Consolidation, Subsi_7

Scope of Consolidation, Subsidiaries and Other Equity Investments - Equity Investments with Ownership of at Least 5% (Details) - Lowest	12 Months Ended
	Dec. 31, 2020
83North IV, L.P., Herzliya, Israel
SUBSIDIARIES
Ownership	5.00%
Adverity GmbH, Vienna, Austria
SUBSIDIARIES
Ownership	5.00%
Alation, Inc., Redwood City, CA, United States
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 III, L.P., Menlo Park, CA, United States
SUBSIDIARIES
Ownership	5.00%
Amplify Partners IV, L.P., Menlo Park, CA, United States
SUBSIDIARIES
Ownership	5.00%
Amplify Partners Select Fund IV, L.P., Menlo Park, CA, United States [Member]
SUBSIDIARIES
Ownership	5.00%
Amplify Partners L.P., Menlo Park, CA, United States
SUBSIDIARIES
Ownership	5.00%
Autho, Inc., Bellevue, WA, United States
SUBSIDIARIES
Ownership	5.00%
BGS Holdings, Inc., Austin, TX, United States
SUBSIDIARIES
Ownership	5.00%
Blue Yard Capital 1 GmbH & Co. KG, Berlin, Germany
SUBSIDIARIES
Ownership	5.00%
Brightfield Holdings, Inc., New York, NY, United States
SUBSIDIARIES
Ownership	5.00%
BY Capital 2 GmbH & Co. KG, Berlin, Germany
SUBSIDIARIES
Ownership	5.00%
Canvas Ventures 3, L.P., Portola Valley, CA, United States
SUBSIDIARIES
Ownership	5.00%
Catchpoint Systems, Inc., New York, NY, United States
SUBSIDIARIES
Ownership	5.00%
Chalfen Ventures Fund I L.P., Jersey, United Kingdom
SUBSIDIARIES
Ownership	5.00%
CircleCI, Inc., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5.00%
Clari, Inc., Sunnyvale, CA, United States
SUBSIDIARIES
Ownership	5.00%
Contentful GmbH, Berlin, Germany
SUBSIDIARIES
Ownership	5.00%
Coscreen, Inc., Menlo Park, CA, United States
SUBSIDIARIES
Ownership	5.00%
Costanoa Venture Capital II 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%
Costanoa Venture Capital III L.P., 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., Palo Alto, CA, United States
SUBSIDIARIES
Ownership	5.00%
Data Collective III L.P., Palo Alto, CA, United States
SUBSIDIARIES
Ownership	5.00%
Data Collective IV, L.P., Palo Alto, CA, United States
SUBSIDIARIES
Ownership	5.00%
DataRobot, Inc., Boston, MA, United States
SUBSIDIARIES
Ownership	5.00%
Digital Hub Rhein-Neckar GmbH, Ludwigshafen, Germany
SUBSIDIARIES
Ownership	5.00%
Dremio Corporation, Santa Clara, CA, United States
SUBSIDIARIES
Ownership	5.00%
FeedZai S.A., Lisbon, Portugal
SUBSIDIARIES
Ownership	5.00%
Felix Capital Fund III, London, United Kingdom
SUBSIDIARIES
Ownership	5.00%
Felix Ventures II, L.P., London, United Kingdom
SUBSIDIARIES
Ownership	5.00%
Finco Services, Inc. (dba Current), New York, NY, United States
SUBSIDIARIES
Ownership	5.00%
Follow Analytics, Inc., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5.00%
Greater Pacific Capital (Cayman) L.P., Grand Cayman, Cayman Islands
SUBSIDIARIES
Ownership	5.00%
Haystack Ventures V, L.P., Mill Valley, CA, United States
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%
InfluxData, 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%
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%
Kavacha TopCo LLC, 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%
LGVP F I LLC, Dover, DE, United States
SUBSIDIARIES
Ownership	5.00%
Local Globe Opportunity Fund, L.P., St. Peter Port, Guernsey, Channel Islands
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%
Local Globe X, L.P., St. Peter Port Guernsey, Channel Islands
SUBSIDIARIES
Ownership	5.00%
Local Globe XI, L.P., St. Peter Port, Guernsey, Channel Islands
SUBSIDIARIES
Ownership	5.00%
Mango Capital 2018, L.P., Los Altos,CA, United States
SUBSIDIARIES
Ownership	5.00%
Mango Capital 2020, L.P., Los Altos, CA, United States
SUBSIDIARIES
Ownership	5.00%
Matillion Ltd., Altrincham, United Kingdom
SUBSIDIARIES
Ownership	5.00%
Medable Inc., Palo Alto, CA, United States
SUBSIDIARIES
Ownership	5.00%
Mosaic Ventures I, L.P., London, United Kingdom
SUBSIDIARIES
Ownership	5.00%
Narrative Science, Inc., Chicago, IL, United States
SUBSIDIARIES
Ownership	5.00%
Notation Capital II, L.P., Brooklyn, NY, United States
SUBSIDIARIES
Ownership	5.00%
Notation Capital III, L.P., Brooklyn, NY, United States
SUBSIDIARIES
Ownership	5.00%
Notation Capital, L.P., Brooklyn, 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%
Outreach Corporation, Seattle, WA, United States
SUBSIDIARIES
Ownership	5.00%
Pendo.io, Inc., Raleigh, NC, United States
SUBSIDIARIES
Ownership	5.00%
PivotNorth Early Fund I, L.P., Atherton, CA, United States
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%
Point Nine Capital Fund V GmbH & Co. KG, Berlin, Germany
SUBSIDIARIES
Ownership	5.00%
Project 44, Inc., Chicago, IL, United States
SUBSIDIARIES
Ownership	5.00%
PubNub, Inc., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5.00%
Punchh, Inc., San Mateo, CA, United States
SUBSIDIARIES
Ownership	5.00%
Reltio, Inc., Redwood Shores, CA, United States
SUBSIDIARIES
Ownership	5.00%
Restream, Inc., Austin, Texas, United States
SUBSIDIARIES
Ownership	5.00%
Ridge Ventures IV, L.P., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5.00%
Scryer, Inc., New York, NY, United States
SUBSIDIARIES
Ownership	5.00%
Side, Inc., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5.00%
Smart City Planning, Inc., Tokyo, Japan
SUBSIDIARIES
Ownership	5.00%
Splashtop, Inc., San Jose, CA, 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%
StackHawk, Inc., Denver, CO, 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%
Sun Basket, Inc., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5.00%
SV Angel IV, L.P., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5.00%
The Currency Cloud Group Limited, London, United Kingdom
SUBSIDIARIES
Ownership	5.00%
The SaaStr Fund II, L.P., Palo Alto, CA, United States
SUBSIDIARIES
Ownership	5.00%
The SaaStr Fund, L.P., Palo Alto, CA, United States
SUBSIDIARIES
Ownership	5.00%
Third Kind Venture Capital II, L.P., New York, NY, United States
SUBSIDIARIES
Ownership	5.00%
Third Kind Venture Capital III, L.P., New York, NY, United States
SUBSIDIARIES
Ownership	5.00%
Tribe Capital LLC Series 3, Redwood City, CA, United States
SUBSIDIARIES
Ownership	5.00%
Tribe Capital LLC Series 8, Redwood City, CA, United States [Member]
SUBSIDIARIES
Ownership	5.00%
UJET, Inc., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5.00%
Upfront V, L.P., Santa Monica, CA, United States
SUBSIDIARIES
Ownership	5.00%
Uptycs, Inc., Waltham, MA, United States
SUBSIDIARIES
Ownership	5.00%
VerbIT, Inc., New York, NY, United State
SUBSIDIARIES
Ownership	5.00%
Vistex, Inc., Hoffman Estates, IL, United States
SUBSIDIARIES
Ownership	5.00%
Wandera, Inc., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5.00%