SAP SE (SAP) 20-F 2 Mar 23 2022 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2022 shares
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, 2022
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	2022
Document Fiscal Period Focus	FY
ICFR Auditor Attestation Flag	true
Auditor Name	KPMG AG Wirtschaftsprüfungsgesellschaft
Auditor Firm ID	1021
Auditor Location	Mannheim, Germany
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
American Depositary Shares
Ifrs Statement [Line Items]
Title of 12(b) Security	American Depositary Shares, each Representing one Ordinary Share, without nominal value
Security Exchange Name	NYSE
Trading Symbol	SAP
Ordinary Shares
Ifrs Statement [Line Items]
Title of 12(b) Security	Ordinary Shares, without nominal value
Security Exchange Name	NYSE
Trading Symbol	SAP

CONSOLIDATED INCOME STATEMENT

CONSOLIDATED INCOME STATEMENT - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
CONSOLIDATED INCOME STATEMENTS
Cloud	€ 12,555	€ 9,418	€ 8,080
Software licenses	2,056	3,248	3,642
Software support	11,909	11,412	11,506
Software licenses and support	13,965	14,660	15,148
Cloud and software	26,521	24,078	23,228
Services	4,350	3,764	4,110
Total revenue	30,871	27,842	27,338
Cost of cloud	(3,853)	(3,105)	(2,699)
Cost of software licenses and support	(1,694)	(1,925)	(2,008)
Cost of cloud and software	(5,547)	(5,030)	(4,707)
Cost of services	(3,388)	(2,916)	(3,178)
Total cost of revenue	(8,936)	(7,946)	(7,886)
Gross profit	21,935	19,897	19,453
Research and development	(6,166)	(5,190)	(4,454)
Sales and marketing	(8,943)	(7,505)	(7,106)
General and administration	(2,072)	(2,431)	(1,356)
Restructuring	(138)	(157)	3
Other operating income/expense, net	54	43	84
Total operating expenses	(26,200)	(23,186)	(20,715)
Operating profit	4,670	4,656	6,623
Other non-operating income/expense, net	(195)	17	(179)
Finance income	820	3,123	1,473
Finance costs	(2,205)	(949)	(697)
Financial income, net	(1,385)	2,174	776
Profit before tax	3,090	6,847	7,220
Income tax expense	(1,382)	(1,471)	(1,938)
Profit after tax	1,708	5,376	5,283
Attributable to owners of parent	2,284	5,256	5,145
Attributable to non-controlling interests	€ (576)	€ 121	€ 138
Earnings per share, basic (in Euro per share)	€ 1.95	€ 4.46	€ 4.35
Earnings per share, diluted (in Euro per share)	€ 1.94	€ 4.46	€ 4.35

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
Profit after tax	€ 1,708	€ 5,376	€ 5,283
Items that will not be reclassified to profit or loss
Remeasurements on defined benefit pension plans, before tax	71	43	39
Income taxes relating to remeasurements on defined benefit pension plans	(15)	(9)	(9)
Remeasurements on defined benefit pension plans, net of tax	56	34	30
Other comprehensive income for items that will not be reclassified to profit or loss, net of tax	56	34	30
Items that will be reclassified subsequently to profit or loss
Gains (losses) on exchange differences on translation, before tax	2,190	2,825	(2,793)
Reclassification adjustments on exchange differences on translation, before tax	6	30	0
Exchange differences, before tax	2,195	2,855	(2,793)
Income taxes relating to exchange differences on translation	(10)	(9)	1
Exchange differences, net of tax	2,186	2,846	(2,792)
Gains (losses) on cash flow hedges/cost of hedging, before tax	53	(39)	20
Reclassification adjustments on cash flow hedges/cost of hedging, before tax	0	4	(6)
Cash flow hedges/cost of hedging, before tax	53	(35)	14
Income taxes relating to cash flow hedges/cost of hedging	(14)	9	(4)
Cash flow hedges/cost of hedging, net of tax	39	(26)	10
Other comprehensive income for items that will be reclassified to profit or loss, net of tax	2,224	2,819	(2,782)
Other comprehensive income, net of tax	2,280	2,853	(2,752)
Total comprehensive income	3,988	8,230	2,531
Attributable to owners of parent	4,385	8,058	2,393
Attributable to non-controlling interests	€ (396)	€ 172	€ 138

CONSOLIDATED STATEMENTS OF FINA

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
Cash and cash equivalents	€ 9,008	€ 8,898
Other financial assets	853	2,758
Trade and other receivables	6,236	6,352
Other non-financial assets	2,139	1,633
Tax assets	287	403
Total current assets	18,522	20,044
Goodwill	33,106	31,089
Intangible assets	3,835	3,965
Property, plant, and equipment	4,934	4,977
Other financial assets	5,626	6,275
Trade and other receivables	169	147
Other non-financial assets	3,580	2,628
Tax assets	323	263
Deferred tax assets	2,065	1,786
Total non-current assets	53,638	51,130
Total assets	72,159	71,174
Trade and other payables	2,146	1,580
Tax liabilities	283	304
Financial liabilities	4,808	4,528
Other non-financial liabilities	4,818	5,203
Provisions	90	89
Contract liabilities	5,309	4,431
Total current liabilities	17,453	16,136
Trade and other payables	79	122
Tax liabilities	893	827
Financial liabilities	9,547	11,042
Other non-financial liabilities	705	860
Provisions	359	355
Deferred tax liabilities	241	296
Contract liabilities	33	13
Total non-current liabilities	11,858	13,515
Total liabilities	29,311	29,651
Issued capital	1,229	1,229
Share premium	3,081	1,918
Retained earnings	36,418	37,022
Other components of equity	3,801	1,756
Treasury shares	4,341	3,072
Equity attributable to owners of parent	40,186	38,853
Non-controlling interests	2,662	2,670
Total equity	42,848	41,523
Total equity and liabilities	€ 72,159	€ 71,174

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	Treasury Shares	Non-Controlling Interests	Total
Equity at beginning 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	(2,752)			30	(2,782)			(2,752)
Comprehensive income	2,393			5,175	(2,782)		138	2,531
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	29,716	1,229	545	32,026	(1,012)	(3,072)	211	29,927
Profit after tax	5,256			5,256			121	5,376
Other comprehensive income	2,802			34	2,768		51	2,853
Comprehensive income	8,058			5,290	2,768		172	8,230
Share-based payments	1,373		1,373				311	1,684
Dividends	(2,182)			(2,182)			(88)	(2,271)
Transactions with non-controlling interests	(1,933)			(1,933)			(2,050)	(3,983)
Other changes	(44)			(44)			14	(30)
Equity at end of period at Dec. 31, 2021	38,853	1,229	1,918	37,022	1,757	(3,072)	2,670	41,523
Profit after tax	2,284			2,284			(576)	1,708
Other comprehensive income	2,100			56	2,044		180	2,280
Comprehensive income	4,385			2,340	2,044		(396)	3,988
Share-based payments	1,163		1,163				325	1,488
Dividends	(2,865)			(2,865)			(29)	(2,895)
Purchase of treasury shares	(1,500)					(1,500)		(1,500)
Reissuance of treasury shares under share-based payments	230					230		230
Changes in non-controlling interests	(92)			(92)			90	(3)
Other changes	13			13			2	15
Equity at end of period at Dec. 31, 2022	€ 40,186	€ 1,229	€ 3,081	€ 36,418	€ 3,801	€ (4,341)	€ 2,662	€ 42,848

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Net cash flows from operating activities
Profit after tax	€ 1,708	€ 5,376	€ 5,283
Adjustments to reconcile profit after tax to net cash flow from operating activities:
Depreciation and amortization	1,896	1,775	1,831
Share-based payment expenses	2,614	2,794	1,084
Income tax expense	1,382	1,471	1,938
Financial income, net	1,385	(2,174)	(776)
Decrease/increase in allowances on trade receivables	90	(11)	68
Other adjustments for non-cash items	(173)	39	(198)
Decrease/increase in trade and other receivables	149	414	821
Decrease/increase in other assets	(1,312)	(706)	(651)
Increase/decrease in trade payables, provisions, and other liabilities	163	475	293
Increase/decrease in contract liabilities	685	100	128
Share-based payments	(1,182)	(1,120)	(1,310)
Interest paid	(248)	(202)	(244)
Interest received	166	56	122
Income taxes paid, net of refunds	(1,675)	(2,063)	(1,194)
Net cash flows from operating activities	5,647	6,223	7,194
Net cash flows from investing activities
Cash flows for business combinations, net of cash and cash equivalents acquired	(679)	(1,142)	(662)
Cash flows from sale of subsidiaries or businesses	289	(72)	203
Purchase of intangible assets and property, plant, and equipment	(874)	(800)	(816)
Proceeds from sales of intangible assets or property, plant, and equipment	60	91	88
Purchase of equity or debt instruments of other entities	(2,320)	(4,368)	(2,535)
Proceeds from sales of equity or debt instruments of other entities	4,190	3,229	735
Net cash flows from investing activities	667	(3,063)	(2,986)
Net cash flows from financing activities
Dividends paid	(2,865)	(2,182)	(1,864)
Dividends paid on non-controlling interests	(12)	(54)	(2)
Purchase of treasury shares	(1,500)	0	(1,492)
Proceeds from changes in ownership interests in subsidiaries that do not result in the loss of control	33	2,828	95
Payments for taxes related to net share settlement of equity awards	(282)	0	0
Proceeds from borrowings	158	1,680	2,132
Repayments of borrowings	(1,445)	(1,952)	(2,430)
Payments of lease liabilities	(424)	(374)	(378)
Transactions with non-controlling interests	0	(2)	(59)
Net cash flows from financing activities	(6,337)	(56)	(3,997)
Effect of foreign currency rates on cash and cash equivalents	134	484	(214)
Net decrease/increase in cash and cash equivalents	109	3,587	(4)
Cash and cash equivalents at the beginning of the period	8,898	5,311	5,314
Cash and cash equivalents at the end of the period	€ 9,008	€ 8,898	€ 5,311

Basis for Preparation

Basis for Preparation	12 Months Ended
	Dec. 31, 2022
Basis for Preparation
Basis for Preparation	​ SAP SE AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS IFRS (IN.1) Basis for Preparation General Information The registered domicile of SAP SE is in Walldorf, Germany (Commercial Register of the Lower Court of Mannheim HRB 719915). The Consolidated Financial Statements for 2022 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, 2022. There were no standards or interpretations as at December 31, 2022, impacting our Consolidated Financial Statements for the years ended December 31, 2022, 2021, and 2020, 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 22,2023, 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  /  / 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 ​ 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) ​ Impact of the War in Ukraine (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.2) ​ Total Equity (E.3) ​ Liquidity (F.1) ​ Financial Risk Factors and Risk Management (F.2) ​ Fair Value Disclosures on Financial Instruments (G.3) ​ Other Litigation, Claims, and Legal Contingencies (G.5) ​ Executive and Supervisory Board Compensation ​ y General Accounting Policies Bases of Measurement The Consolidated Financial Statements have been prepared on the historical cost basis except for the following: - - - - ​ 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 ​ ​ ​ ​ 2022 2021 2022 2021 2020 Australian dollar AUD 1.5693 1.5615 1.5174 1.5747 1.6554 Canadian dollar CAD 1.4440 1.4393 1.3703 1.4835 1.5294 Swiss franc CHF 0.9847 1.0331 1.0052 1.0814 1.0703 Pound sterling GBP 0.8869 0.8403 0.8526 0.8600 0.8892 Japanese yen JPY 140.66 130.38 138.01 129.86 121.78 U.S. dollar USD 1.0666 1.1326 1.0539 1.1835 1.1413 ​ Cost Classification Cost of Cloud and Software Cost of cloud and software includes the costs incurred in providing the services and producing the goods 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, and costs for third-party resources. Research and Development Research and development includes the costs incurred by activities related to the development of cloud and software solutions 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 significantly 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 Significant Accounting Policies (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) (D.6) ​ Accounting for equity investments ​ ​ Our management periodically discusses these significant accounting policies with the Audit and Compliance 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 (Presentation of Financial Statements)) that are relevant for SAP but not yet effective. We are currently assessing the impact on SAP, but do not expect material effects on our financial position or results of operations. ​ ​

Impact of the War in Ukraine

Impact of the War in Ukraine	12 Months Ended
	Dec. 31, 2022
Impact of the War in Ukraine
Impact of the War in Ukraine	(IN.2) Impact of the War in Ukraine y Management Judgments and Estimates Due to the Impact of the War in Ukraine 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 global consequences of the ongoing war in Ukraine, these management judgments and estimates continue to be subject to uncertainty. Actual amounts may differ from the management judgments and estimates; changes could have a material impact on the Consolidated Financial Statements. All available information on the expected economic developments 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. We will continue to analyze possible future effects of the war in Ukraine on the measurement of individual assets and liabilities. In 2022, SAP's business was impacted by the war in Ukraine and SAP's decision to wind down its business operations in Russia and Belarus. We evaluated the resulting impact on the Consolidated Financial Statements. In the course of our analysis, which was based on quantitative and qualitative aspects, we considered, for example, the impact on individual bad debt provisions on our trade receivables and restructuring expenses including severance payments to employees, and impairments of our current and non-current assets (sales commissions and property, plant, and equipment). Furthermore, we assessed the impact on goodwill and the need to record further liabilities resulting from the wind-down. For more information about the impacts of the war in Ukraine and SAP's exit from Russia and Belarus, see Note (A.1) concerning our revenues, Note (A.2) concerning trade and other receivables, Note (B.6) concerning restructuring, Note (D.2) concerning goodwill, and Note (D.4) concerning property, plant, and equipment. Other future impacts due to this rapidly evolving situation are currently unknown and could potentially subject our business to materially adverse consequences should the situation escalate beyond its current scope.

Revenue

Revenue	12 Months Ended
	Dec. 31, 2022
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 Accounting for Revenue from Contracts with Customers ​ Classes of Revenue ​ We derive our revenue from fees charged to our customers for the use of our 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 cloud revenue software license revenue software support revenue ​ Cloud revenue ​ Software as a service (SaaS) Platform as a service (PaaS) Infrastructure as a service (IaaS) Premium cloud support , that is, support beyond the regular support embedded in the underlying cloud subscription services. Software license revenue ​ Software support revenue ​ Services revenue ​ 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 cloud or support arrangements, or additional volumes of purchased cloud solutions or 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. 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. Generally, variable consideration is estimated based on the most likely amount and is included in the transaction price to the extent that the constraint does not apply. 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. ​ The recognition constraint is applied to on-premise software transactions that include usage-based or sales-based contingent fees. In contrast, 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, variable cloud fees are considered in the transaction price based on estimates, rather than being accounted for as usage-based or 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 which include a minimum margin 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 ​ Software license 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 2022 2021 2020 Germany 4,504 4,343 4,015 Rest of EMEA 8,577 8,246 8,052 EMEA 13,081 12,589 12,067 United States 10,811 8,870 9,110 Rest of Americas 2,484 2,099 1,996 Americas 13,295 10,969 11,106 Japan 1,242 1,301 1,305 Rest of APJ 3,253 2,984 2,859 APJ 4,495 4,285 4,165  SAP Group 30,871 27,842 27,338 ​ Major Revenue Classes by Region ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Cloud Revenue ​ Cloud and Software Revenue ​ ​ ​ ​ ​ ​ 2022 2021 2020 2022 2021 2020 EMEA ​ 4,293 ​ 3,308 ​ 2,608 ​ 11,236 ​ 10,931 ​ 10,364 Americas ​ 6,687 ​ 4,894 ​ 4,439 ​ 11,333 ​ 9,348 ​ 9,239 APJ ​ 1,575 ​ 1,217 ​ 1,033 ​ 3,952 ​ 3,798 ​ 3,625  SAP Group ​ 12,555 ​ 9,418 ​ 8,080 ​ 26,521 ​ 24,078 ​ 23,228 ​ For information about the breakdown of revenue by segment and segment revenue by region, see Note (C.1) In 2022, SAP’s business was impacted by the war in Ukraine and SAP’s decision to wind down its business operations in Russia and Belarus. Compared to the previous year, revenue was approximately €220 million lower. ​ 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 were unsatisfied or partially unsatisfied as at December 31, 2022, was €48.9 billion (December 31, 2021: €39.9 billion). The transaction price thereof allocated to cloud performance obligations that were unsatisfied or partially unsatisfied as at December 31, 2022, was €34.2 billion (December 31, 2021: €25.3 billion). The remaining amount mostly comprises obligations to provide software support services. The vast majority of software support contracts are contracts in the renewal phase that typically have a one-year contract term, while cloud subscription contracts typically are multiple-year contracts. The portion of remaining performance obligations related to services consists of non-cancelable revenue from contracts for projects with a predefined output. Overall, about half - - Contract Balances The following table presents the activities impacting contract liabilities balances during the year ended December 31, 2022: Contract Liabilities ​ ​ ​ ​ € billions 2022  4.4 Increases resulting from billing and invoices becoming due 10.9 Decreases resulting from satisfaction of performance obligations -10.1 Other 1 0.1  12/31/2022 5.3 ​ 1 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 €4.1 billion (December 31, 2021: €3.6 billion).

Trade and Other Receivables

Trade and Other Receivables	12 Months Ended
	Dec. 31, 2022
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. 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 from expected credit loss allowances 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. By applying this judgment, we record an allowance for a specific customer when it is probable that a credit loss has occurred and the amount of the loss is reasonably estimable. 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 prediction for future development. ​ Trade and Other Receivables ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2022 ​ 2021 ​ Current Non-Current Total Current Non-Current Total Trade receivables, net 5,782 0 5,782 5,887 1 5,888 Other receivables 454 169 623 465 146 611 / Total 6,236 169 6,405 6,352 147 6,499 ​ The impact of the war in Ukraine has significantly increased the credit risk on our trade receivables in Russia and Belarus. The expected credit loss in Russia and Belarus in 2022 was €62 million (2021: €5 million). Contract assets as at December 31, 2022, were €343 million (December 31, 2021: €360 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, 2022
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 consist of sales commissions earned by our sales force and partners as well as amounts paid to employees with non-sales roles when the payments meet the definition of being an incremental cost to obtain a contract with a customer. 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. Our sales commission payments for customer contract renewals are typically 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 expectation about future contract renewals which we evaluate periodically to confirm that the resulting amortization period properly reflects the expected contract life or if there are potential indicators of impairment. Commensurate payments are amortized over the contract term to which they relate. The amortization periods range from 18 months to nine years depending on the type of offering. Amortization of the capitalized costs of obtaining customer contracts is classified mainly 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 accounting 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 including expected renewals. For the life of the contract, we consider our expectation about future contract renewals which we evaluate periodically to confirm that the resulting amortization period properly reflects the expected contract life. The amortization periods range from six to eight years depending on the type of offering. 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 directly related to customer contracts 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 ​ 2022 2021 ​ Current Non-Current Total Current Non-Current Total Capitalized cost of obtaining customer contracts 871 ​ 2,812 ​ 3,684 ​ 667 2,158 2,826 Capitalized cost to fulfill customer contracts 164 ​ 206 ​ 370 ​ 126 175 301 Capitalized contract cost ​ 1,036 ​ 3,019 ​ 4,054 ​ 793 ​ 2,333 ​ 3,127 / 2,139 ​ 3,580 ​ 5,719 ​ 1,633 ​ 2,628 4,261 Capitalized contract cost as % of / 48 ​ 84 ​ 71 ​ 49 89 73 ​ Amortization Expense ​ ​ ​ ​ ​ ​ € millions 2022 2021 Capitalized cost of obtaining customer contracts 762 523 Capitalized cost to fulfill customer contracts 243 171 ​

Customer-Related Provisions

Customer-Related Provisions	12 Months Ended
	Dec. 31, 2022
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. The unit of account for the identification of potential onerous customer contracts is based on the contract definition of IFRS 15 including the contract combination guidance. The economic benefits considered in the assessment comprise the future benefits we are directly entitled to under the contract as well as the anticipated future benefits that are the economic consequence of the contract if these benefits can be reliably determined. y Customer-Related Litigation and Claims Customer-related 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 and when a provision is to be recorded and what the appropriate amount for such provision should be. Notably, judgment is required in the following areas: - - - - 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 are 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, 2022
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) . (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 ​ 12/31/2022 ​ 12/31/2021 ​ 12/31/2020 ​ EMEA Americas APJ Total EMEA Americas APJ Total EMEA Americas APJ Total Cloud and software 5,672 ​ 4,617 ​ 5,247 ​ 15,536 5,947 4,586 5,113 15,646 6,278 4,589 5,525 16,392 Services 8,247 ​ 5,580 ​ 5,841 ​ 19,669 8,229 5,491 5,924 19,644 8,175 5,934 5,733 19,842 Research and development 16,606 ​ 6,416 ​ 11,100 ​ 34,122 15,347 6,326 10,571 32,244 13,705 6,094 9,781 29,580 Sales and marketing 12,207 ​ 12,511 ​ 5,831 ​ 30,548 11,136 11,598 5,481 28,215 10,348 10,485 5,000 25,834 General and administration 3,466 ​ 2,186 ​ 1,280 ​ 6,932 3,374 2,306 1,199 6,879 3,285 2,161 1,243 6,689 Infrastructure 2,800 ​ 1,440 ​ 914 ​ 5,154 2,609 1,353 824 4,786 2,291 1,107 696 4,094 SAP Group (December 31) 48,999 ​ 32,749 ​ 30,213 ​ 111,961 46,641 31,660 29,113 107,415 44,082 30,369 27,979 102,430 Thereof acquisitions 188 ​ 214 ​ 8 ​ 410 462 407 45 914 609 97 75 781 SAP Group (months' end average) 48,408 ​ 32,668 ​ 29,939 ​ 111,015 45,359 30,651 28,354 104,364 43,340 30,306 27,830 101,476 ​

Employee Benefits Expenses

Employee Benefits Expenses	12 Months Ended
	Dec. 31, 2022
Employee Benefits Expenses
Employee Benefits Expenses	(B.2) Employee Benefits Expenses ​ ​ ​ ​ ​ ​ ​ ​ € millions 2022 2021 2020 Salaries 12,140 10,635 10,413 Social security expenses 1,894 1,589 1,439 Share-based payment expenses 2,614 2,794 1,084 Pension expenses 479 408 419 Employee-related restructuring expenses 85 25 -7 Termination benefits outside of restructuring plans 44 101 72 Employee benefits expenses 17,256 15,552 13,420 ​

Share-Based Payments

Share-Based Payments	12 Months Ended
	Dec. 31, 2022
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 receiving employees perform. 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 dividend yields. In addition, the final number of Performance Share Units (PSUs) vesting also depends on the achievement of performance indicators. Furthermore, the payout for cash-settled share units depends on our share price on the respective vesting 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 is 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. 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 TSR 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 of awards granted. 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 share purchases. If 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 cash-settled 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 do not consider share-based payment-related assets or liabilities. Payments for taxes related to the net share settlement for our equity-settled share-based payment plans are presented separately in our Statement of Cash Flows under Cash flows from financing activities. ​ The operating expense line items in our income statement include the following share-based payment expenses: Share-Based Payment Expenses by Functional Area ​ ​ ​ ​ ​ ​ ​ ​ € millions 2022 2021 2020 Cost of cloud ​ 68 ​ 59 ​ 40 Cost of software licenses and support 70 70 55 Cost of services 281 266 175 Research and development 625 513 296 Sales and marketing 773 655 360 General and administration 798 1,230 157 Share-based payment expenses 2,614 2,794 1,084 Thereof cash-settled share-based payments 355 1,147 893 Thereof equity-settled share-based payments 2,258 1,647 191 ​ ​ Our major share-based payment plans are described below. a) Cash-Settled Share-Based Payments SAP Long-Term Incentive Program 2020 (LTI 2020) The LTI 2020 is a long-term, multiyear performance-based element of Executive Board compensation that is granted in annual tranches. The LTI 2020 reflects SAP’s long-term strategy and thus sets uniform incentives 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 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 granted, a certain grant amount specified in the Executive Board member’s service contract is converted into virtual shares (share units). 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 trading days after scheduled publication of the preliminary results for the fourth quarter and the year as a whole (grant price). The share units allocated are composed of 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 performance indicators relating to the three non-IFRS KPIs at constant currencies,derived from SAP’s long-term strategy: 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 number of MSUs initially awarded is likewise multiplied by a performance factor. The performance factor depends on the amount of the 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 Retention Share Units 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% PSUs and 40% Retention Share Units, 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 Retention Share Units 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%. Cash-Settled Move SAP Plan (Move) Including Grow SAP Plan To retain and engage executives and certain employees, we granted virtual shares under Move representing a contingent right to receive a cash payment determined by the SAP share price and the number of share units that ultimately vest. Under our previous policy, we serviced obligations arising from the plan with cash payments, but starting in 2022, we intend to settle share units granted from then on predominantly in shares. For more information about the terms and conditions of the equity-settled Move SAP Plan, see section b) Equity-Settled Share-Based Payments in this Note (B.3) In June 2020, 2021, and 2022 respectively, we granted share units under the Grow SAP Plan that we intend to settle in cash. 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. In previous years, grants under the COVID-19 Recognition Plan and the Restricted Stock Unit Plan were also included. Different vesting schedules apply to specific share units. Granted share units under the respective plans will vest in different tranches, as follows: — Restricted Stock Units (RSUs) with service condition only - Over a half-year - Over a three-year period on annual basis, - Over a three-year period on a quarterly basis after a waiting period of six months, or — Performance Share Units (PSUs) with service condition and upon achieving certain key performance indicators (KPIs) - Over a three-year - Over a three-year From 2021 onwards, the number of PSUs that will vest under the different tranches is mainly contingent upon achievement of two equally weighted KPIs in the year of grant: operating profit (non-IFRS at constant currencies) and cloud revenue (at constant currencies). Until 2021, operating profit (non-IFRS at constant currencies) was the only KPI. Depending on the weighted average performance, the number of PSUs vesting ranges between 0% and 200% of the number initially granted. Performance against the KPI target was 84.3% in 2022 (2021: 130.9%, 2020: 100.4%). The share units granted as cash-settled PSUs are paid out in cash upon vesting. The valuation of our outstanding cash-settled plans was based on the following parameters and assumptions: Fair Value and Parameters Used at Year End 2022 ​ ​ ​ ​ ​ ​ ​ ​ €, unless otherwise stated LTI 2016 Plan LTI 2020 Move ​ ​ (2019 Tranche) ​ (2020-2022 ​ (2019–2022 ​ ​ Tranches) Tranches) Weighted average fair value as at 12/31/2022 ​ 67.81 ​ 94.83 94.78 Information how fair value was measured at measurement date ​ Valuation model used Monte Carlo ​ Monte Carlo ​ Other 1 Share price ​ 96.39 ​ 96.39 ​ 96.39 Risk-free interest rate, depending on maturity (in %) 0.37 ​ NA ​ NA Expected volatility (in %) 27 ​ 24 to 31 ​ NA Expected dividend yield (in %) 2.03 ​ NA ​ 2.03 Weighted average remaining life of awards outstanding as at 12/31/2022 (in years) 0.2 ​ 2.3 ​ 0.8 ​ 1 ​ Fair Value and Parameters Used at Year End 2021 ​ ​ ​ ​ ​ ​ ​ ​ €, unless otherwise stated LTI 2016 Plan LTI 2020 Move ​ ​ (2018-2019 ​ (2020 -2021 ​ (2018-2021 ​ Tranches) Tranches) Tranches) Weighted average fair value as at 12/31/2021 ​ 64.16 ​ 118.73 122.88 Information how fair value was measured at measurement date ​ Valuation model used Monte Carlo ​ Monte Carlo ​ Other 1 Share price ​ 124.90 ​ 124.90 ​ 124.90 Risk-free interest rate, depending on maturity (in %) -0.72 to -0.12 ​ NA ​ -0.72 to -0.32 Expected volatility (in %) 21 ​ 30 to 32 ​ NA Expected dividend yield (in %) 1.52 ​ NA ​ 1.52 Weighted average remaining life of awards outstanding as at 12/31/2021 (in years) 0.7 ​ 2.8 ​ 1.1 ​ 1 For the LTI 2016 Plan valuation, the Peer Group Index price on December 31, 2022, was US$432.27 (2021: US$593.37); the expected dividend yield of the index of 1.16% (2021: 1.00%), the expected volatility of the index of 32% (2021:17% to 18%), and the expected correlation of the SAP share price and the index price of 39% (2021: 35% to 36%) 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, 2022, was US$12,994.57 (2021: US$19,217.94). The expected volatility of the NASDAQ-100 companies of 36% to 41% (2021: 36% to 38%), and the expected correlation of SAP and the NASDAQ-100 companies of 26% to 32% (2021: 31% to 34%) 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 ​ ​ ​ ​ ​ ​ ​ ​ Thousands, unless otherwise stated LTI 2016 Plan LTI 2020 Move ​ ​ (2018–2019 ​ (2020–2022 ​ (2018–2022 ​ ​ Tranches) ​ Tranches) ​ Tranches) 12/31/2020 767 172 16,993 Granted 0 238 12,204 Adjustment based upon KPI target achievement -150 NA 153 Exercised -92 0 -8,092 Exchanged ​ NA ​ NA ​ -1,309 Forfeited -57 -70 -1,165 12/31/2021 469 340 18,783 Granted 2 0 206 2,997 Adjustment based upon KPI target achievement -122 NA -36 Exercised -77 0 -8,869 Forfeited ​ 0 ​ 0 ​ -1,016 12/31/2022 270 546 11,859 ​ ​ ​ ​ ​ ​ ​ Total carrying amount (in € millions) of liabilities as at ​ ​ ​ 12/31/2021 28 15 1,260 12/31/2022 18 23 752 ​ ​ ​ ​ ​ ​ ​ Total intrinsic value of vested awards (in € millions) as at ​ ​ ​ 12/31/2021 38 4 0 12/31/2022 22 ​ 3 ​ 0 ​ ​ ​ ​ ​ ​ ​ Weighted average share price (in €) for awards exercised in ​ ​ ​ 2021 106.68 NA 107.69 2022 106.59 NA 97.35 ​ ​ ​ ​ ​ ​ ​ Total expense (in € millions) recognized in ​ ​ ​ 2020 -9 6 760 2021 -11 9 1,139 2022 -2 8 346 ​ 2 ​ Share-Based Payment Balances ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2022 ​ 2021 ​ Current Non-Current Total Current Non-Current Total Share-based payment liabilities 524 ​ 279 ​ 803 839 ​ 462 ​ 1,302 / ​ 4,818 ​ 705 ​ 5,523 ​ 5,203 ​ 860 ​ 6,063 Share-based payment liabilities as % of / ​ 11 ​ 40 ​ 15 ​ 16 ​ 54 ​ 21 ​ b) Equity-Settled Share-Based Payments Equity-Settled Move SAP Plan (Move) Starting in 2022, we decided to grant share units under Move that we intend to settle in shares instead of cash. Most of the share units vest quarterly over three years after a six-month waiting period. In addition, PSUs are subject to the achievement of two equally weighted KPIs in the year of grant: operating profit (non-IFRS at constant currencies) and cloud revenue (at constant currencies). Different vesting schedules apply to specific share units. Granted share units will vest in different tranches as follows: — RSUs with service condition only - Over a half-year - Over a three-year — PSUs with service condition and upon achieving certain key performance indicators (KPIs) - Over a one-year - Over a three-year We intend to settle the share units classified as equity-settled by reissuing treasury shares upon vesting (for more information, see Note (E.2) 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. As part of SAP's 50th anniversary celebration, SAP’s contribution was temporarily doubled from 40% to 80% from January to March 2022, contributing to the peak in 2022. This plan is not open to members of the Executive Board. Numbers of Shares Purchased ​ ​ ​ ​ ​ ​ ​ ​ Millions 2022 2021 2020 Own 9.2 5.7 5.5 ​ As a result of our Own SAP Plan, we have commitments to grant SAP shares to employees. We have fulfilled and intend to continue to meet these commitments through an agent who administers the equity-settled programs and purchases shares on the open market. Qualtrics Equity Awards Qualtrics Omnibus Plan (Qualtrics Plan) Qualtrics grants equity awards settled with Qualtrics shares to eligible employees and the executive officers of Qualtrics. Qualtrics intends to meet these commitments by issuing shares. Granted units are either RSU awards subject to a time-based vesting, or PSUs subject to the achievement of certain performance conditions, as established by Qualtrics’ board of directors and measured annually (Qualtrics RSUs). ​ Granted share units will vest in different tranches as follows: — RSUs with service condition only - Over a four-year - Over a four-year — PSUs with service condition and upon achieving certain non-market-based Qualtrics performance conditions - Over a four-year Pre-Acquisition Qualtrics Awards and Exchange Offer 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), Performance Share Units (PSUs), and options held by employees of Qualtrics into cash-settled share-based payment awards of SAP (Qualtrics Rights). After completion of a voluntary exchange offer for eligible Qualtrics employees in conjunction with the IPO on January 28, 2021, 5.4 million cash-settled Qualtrics Rights and 1.3 million SAP RSU awards were exchanged into 12.8 million equity-settled Qualtrics RSU awards. The terms and conditions of the voluntary exchange offer, including the exchange ratio, were designed to preserve the intrinsic value of the Qualtrics Rights and SAP RSUs that were tendered. The modification date fair value of the Qualtrics RSU awards was US$30.00, which is equivalent to the Qualtrics IPO price. Furthermore, a subsequent exchange offer for certain Qualtrics employees in Australia took place in September 2021. Recognized Expense ​ ​ ​ ​ ​ ​ ​ ​ € millions 2022 2021 2020 Own ​ 307 ​ 200 ​ 191 Qualtrics Plan ​ 1,164 ​ 1,426 ​ NA Move (2022 Tranches) ​ 768 ​ NA ​ NA Others ​ 19 ​ 21 ​ 0 Total ​ 2,258 ​ 1,647 ​ 191 ​ The valuation of our outstanding equity-settled plans at grant date was based on the following parameters and assumptions: Fair Value and Parameters Used at Grant Date in 2022 ​ ​ ​ ​ ​ ​ €, unless otherwise stated Move Qualtrics Plan ​ ​ (2022 Tranches) ​ ​ Weighted average fair value as at grant date 93.80 US$ 20.69 Information how fair value was measured at grant date Valuation model used Other 3 Other 3 Weighted average share price 97.61 US$ 20.69 Weighted 2.43 ​ 0 Weighted 1.6 2.1 Weighted average remaining life of awards outstanding as at 12/31/2022 (in years) 1.2 2.4 ​ 3 The weighted average remaining life of Qualtrics Plan awards outstanding as at December 31, 2021 (in years) was 3.0 Changes in Outstanding Awards ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Move Qualtrics Plan Thousands, unless otherwise stated ​ (2022 Tranches) ​ ​ 12/31/2020 ​ NA 0 Exchanged ​ NA 12,872 Granted ​ NA 80,856 Exercised ​ NA -7,467 Forfeited ​ NA -2,241 12/31/2021 ​ NA ​ 84,018 Granted 4 ​ 15,371 ​ 35,490 Adjustment based upon KPI target achievement ​ -139 ​ 0 Exercised ​ -3,258 ​ -34,320 Forfeited ​ -470 ​ -7,048 12/31/2022 ​ 11,504 78,140 ​ 4

Pension Plans and Similar Oblig

Pension Plans and Similar Obligations	12 Months Ended
	Dec. 31, 2022
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 2022 2021 2020 Defined contribution plans 457 346 326 Defined benefit pension plans 22 62 93 Pension expenses 479 408 419 ​ Defined Benefit Plans Present Value of the Defined Benefit Obligations (DBO) and the Fair Value of the Plan Assets ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Domestic Plans ​ Foreign Plans ​ Other Foreign Post- ​ Total € millions ​ ​ ​ ​ ​ Employment Plans ​ ​ ​ 2022 2021 2022 2021 2022 2021 2022 2021 Present value of the DBO 949 1,194 577 667 211 217 1,737 2,078 Fair value of the plan assets 953 1,183 579 578 91 91 1,623 1,852 Net defined benefit liability (asset) 1 0 11 57 89 120 126 177 226 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net defined benefit liability (asset) as % of: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ / 0 0 0 0 0 ​ 0 0 0 / ​ 0 ​ 3 ​ 20 ​ 27 ​ 33 ​ 35 ​ 54 ​ 65 ​ ¹ After the effects of the asset ceiling Of the present value of the DBO of our domestic plans, €899 million (2021: €1,125 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, €448 million (2021: €524 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 ​ 2022 2021 2020 2022 2021 2020 2022 2021 2020 Discount rate 4.2 1.2 0.9 2.6 0.5 0.4 5.5 3.1 3.0 ​ 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 ​ 2022 2021 2020 2022 2021 2020 2022 2021 2020 2022 2021 2020 Present value of all defined benefit obligations if: ​ ​ ​ ​ ​ Discount rate was 50 basis points higher 908 ​ 1,134 ​ 1,066 505 626 573 203 203 185 1,616 1,964 1,824 Discount rate was 50 basis points lower 993 ​ 1,260 ​ 1,195 562 714 663 219 223 204 1,774 2,196 2,062 ​ 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 ​ 2022 ​ 2021 ​ 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 611 1,012 597 1,254 Thereof: Asset category ​ ​ ​ ​ Equity investments 170 0 182 0 Corporate bonds 190 0 202 0 Insurance policies 41 1,012 39 1,254 ​ Our expected contribution in 2023 to our domestic and foreign defined benefit pension plans is immaterial. The weighted duration of our defined benefit plans amounted to 10 years as at December 31, 2022, and 11 years as at December 31, 2021. Total future benefit payments from our defined benefit plans as at December 31, 2022, are expected to be €2,404 million (2021: €2,289 million). Of this amount, 76% (2021: 77%) have maturities of over five years, and 61% (2021: 62%) relate to domestic plans.

Other Employee-Related Obligati

Other Employee-Related Obligations	12 Months Ended
	Dec. 31, 2022
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 ​ 2022 ​ 2021 ​ Current Non-Current Total Current Non-Current Total Other employee-related liabilities 3,632 426 4,058 3,717 398 4,115 / ​ 4,818 ​ 705 ​ 5,523 ​ 5,203 ​ 860 ​ 6,063 Other employee-related liabilities as % of / O 75 60 73 71 46 68 ​ 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.

Restructuring

Restructuring	12 Months Ended
	Dec. 31, 2022
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 ​ ​ ​ ​ ​ ​ ​ ​ € millions 2022 2021 2020 Employee-related restructuring expenses -85 -25 ​ 7 Onerous contract-related restructuring expenses and restructuring-related impairment losses -52 -132 -4  Restructuring expenses -138 -157 3 ​ Most of the restructuring expenses presented in 2022 relate to the wind-down of business in Russia and Belarus. Restructuring costs are mainly comprised of severance payments to employees, impairments of right-of-use assets for office buildings, impairments of data center equipment, and write-offs of capitalized sales commissions. The restructuring costs presented in 2021 mainly include expenses related to the accelerated harmonization of SAP’s cloud infrastructure and platforms. 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 2022 2021 2020 Cost of cloud ​ 20 ​ -127 ​ 0 Cost of software licenses and support -9 -5 1 Cost of services -70 -13 -3 Research and development -16 -12 1 Sales and marketing -58 3 3 General and administration ​ -4 ​ -2 ​ 2  Restructuring expenses ​ -138 ​ -157 ​ 3 ​

Results of Segments

Results of Segments	12 Months Ended
	Dec. 31, 2022
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 2022, SAP had seven 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. The Applications, Technology & Services segment and the Qualtrics segment are reportable segments. The Services segment was dissolved and integrated into the former Applications, Technology & Support segment which was therefore re-named to Applications, Technology & Services. The Applications, Technology & Services segment derives its revenues primarily from the sale of software licenses, support offerings, and cloud subscriptions. Marketing costs that we primarily incur for product and solution-specific activities in the Applications, Technology & Services segment were included in the results of this segment and are no longer allocated to SAP’s corporate functions. The Qualtrics segment derives its revenues mainly from the sale of experience management cloud solutions that run front-office functions across experience data, and from the sale of related services. The figures of the Qualtrics segment of SAP and the financial results of Qualtrics International Inc. cannot be compared, notably due to different accounting standards. Due to their size, the following segments are non-reportable: - - - Note (D.1) - - - The segment information for 2022 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. The accounting policies applied in the measurement of operating segment expenses and profit differ as follows from the IFRS accounting principles used to determine the operating profit measure in our income statement: The expense measures exclude: - 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 SAP headquarter functions which are exclusively managed on corporate level, such as finance, accounting, legal, human resources, global business operations, and corporate marketing, are not included in the results of our reportable segments. Revenues and expenses of our operating but non-reportable segments, 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 & Services ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2022 ​ 2021 ​ 2020 ​ ​ Actual ​ Constant ​ Actual ​ Constant ​ Actual ​ Currency Currency 1 Currency Currency 1 Currency Cloud ​ 10,239 ​ 9,573 ​ 7,835 ​ 7,970 ​ 6,940 Software licenses ​ 2,053 ​ 1,969 ​ 3,244 ​ 3,236 ​ 3,637 Software support ​ 11,906 ​ 11,361 ​ 11,410 ​ 11,575 ​ 11,506 Software licenses and support ​ 13,959 ​ 13,330 ​ 14,654 ​ 14,812 ​ 15,143 Cloud and software ​ 24,198 ​ 22,904 ​ 22,488 ​ 22,782 ​ 22,083 Services ​ 4,100 ​ 3,868 ​ 3,565 ​ 3,618 ​ 3,659 Total segment revenue ​ 28,298 ​ 26,772 ​ 26,054 ​ 26,400 ​ 25,742 Cost of cloud -3,434 -3,153 -2,754 -2,807 -2,367 Cost of software licenses and support -1,623 -1,540 -1,736 -1,754 -1,795 Cost of cloud and software -5,057 -4,693 -4,490 -4,561 -4,162 Cost of services -2,849 -2,702 -2,449 -2,482 -2,616 Total cost of revenue -7,906 -7,395 -6,939 -7,043 -6,778 Segment gross profit 20,391 19,376 19,114 19,357 18,963 Other segment expenses -11,585 -10,921 -9,830 -9,924 -9,551 Segment profit 8,806 8,456 9,284 9,434 9,412 ​ 1 ​ ​ Qualtrics ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2022 ​ 2021 ​ 2020 ​ ​ Actual ​ Constant ​ Actual ​ Constant ​ Actual ​ Currency Currency 1 Currency Currency 1 Currency Cloud ​ 1,198 ​ 1,071 ​ 757 ​ 780 ​ 518 Cloud and software ​ 1,198 ​ 1,071 ​ 757 ​ 780 ​ 518 Services ​ 225 ​ 200 ​ 173 ​ 178 ​ 162 Total segment revenue ​ 1,423 ​ 1,271 ​ 930 ​ 957 ​ 681 Cost of cloud -133 -120 -65 -66 -43 Cost of software licenses and support 0 0 0 0 0 Cost of cloud and software -133 -120 -65 -66 -43 Cost of services -182 -164 -125 -128 -110 Total cost of revenue -315 -284 -190 -194 -152 Segment gross profit 1,108 986 740 764 528 Other segment expenses -1,013 -882 -696 -719 -533 Segment profit 95 104 44 44 -4 ​ 1 Segment Revenue by Region ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ EMEA ​ Americas ​ APJ ​ Total Segment Revenue ​ ​ 2022 ​ 2021 ​ 2022 ​ 2021 ​ 2022 ​ 2021 ​ 2022 ​ 2021 ​ ​ 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 & Services ​ 12,507 ​ 12,280 12,209 11,531 ​ 10,319 ​ 9,780 ​ 4,259 4,173 ​ 4,064 28,298 ​ 26,772 ​ 26,054 Qualtrics ​ 218 ​ 198 153 1,087 ​ 967 ​ 690 ​ 117 105 ​ 87 1,423 ​ 1,271 ​ 930 Total reportable segments ​ 12,725 ​ 12,478 12,362 12,619 ​ 11,286 ​ 10,471 ​ 4,376 4,278 ​ 4,151 29,720 ​ 28,042 ​ 26,984 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ EMEA ​ Americas ​ APJ ​ Total Segment Revenue ​ ​ ​ ​ 2021 ​ 2020 ​ ​ ​ 2021 ​ 2020 ​ ​ ​ 2021 ​ 2020 ​ ​ ​ 2021 ​ 2020 ​ ​ Actual Currency ​ Constant Currency ​ Actual ​ Actual Currency ​ Constant Currency ​ Actual ​ Actual Currency ​ Constant Currency ​ Actual ​ Actual Currency ​ Constant Currency ​ Actual Applications, Technology & Services 12,209 12,206 11,800 9,780 10,062 9,986 4,064 4,132 3,956 26,054 26,400 25,742 Qualtrics 153 157 97 690 711 528 87 89 55 930 957 681 Total reportable segments 12,362 12,363 11,898 10,471 10,773 10,514 4,151 4,221 4,011 26,984 27,357 26,422 ​ 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, 2022
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 ​ 2022 ​ 2021 ​ 2020 ​ ​ Actual ​ Constant ​ Actual ​ Constant ​ Actual ​ Currency Currency 1 Currency Currency 1 Currency Applications, Technology & Services ​ 28,298 ​ 26,772 ​ 26,054 ​ 26,400 ​ 25,742 Qualtrics ​ 1,423 ​ 1,271 ​ 930 ​ 957 ​ 681 Total segment revenue for reportable segments ​ 29,720 ​ 28,042 ​ 26,984 ​ 27,357 ​ 26,422 Other revenue ​ 1,150 ​ 1,067 ​ 859 ​ 875 ​ 921 Adjustment for currency impact ​ 0 ​ 1,762 ​ 0 ​ -390 ​ 0 Adjustment of revenue under fair value accounting ​ 0 ​ 0 ​ 0 ​ 0 ​ -5  Total revenue ​ 30,871 ​ 30,871 ​ 27,842 ​ 27,842 ​ 27,338 Applications, Technology & Services ​ 8,806 ​ 8,456 ​ 9,284 ​ 9,434 ​ 9,412 Qualtrics ​ 95 ​ 104 ​ 44 ​ 44 ​ -4 Total segment profit for reportable segments ​ 8,902 8,560 ​ 9,329 ​ 9,478 ​ 9,408 Other revenue ​ 1,150 1,067 859 875 921 Other expenses ​ -2,020 -1,944 -1,958 -1,945 -2,041 Adjustment for currency impact ​ 0 350 0 -178 0 Adjustment for ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Revenue under fair value accounting ​ 0 0 0 0 -5 Acquisition-related charges ​ -610 -610 -622 -622 -577 Share-based payment expenses ​ -2,614 -2,614 -2,794 -2,794 -1,084  ​ -138 -138 -157 -157 3  Operating profit ​ 4,670 ​ 4,670 ​ 4,656 ​ 4,656 ​ 6,623  ​ -195 ​ -195 ​ 17 ​ 17 ​ -179  ​ -1,385 ​ -1,385 ​ 2,174 ​ 2,174 ​ 776  Profit before tax ​ 3,090 ​ 3,090 ​ 6,847 ​ 6,847 ​ 7,220 ​ 1

Other Non-Operating Income_Expe

Other Non-Operating Income/Expense, Net	12 Months Ended
	Dec. 31, 2022
Other Non-Operating Income/Expense, Net
Other Non-Operating Income/Expense, Net	(C.3) Other Non-Operating Income/Expense, Net ​ ​ ​ ​ ​ ​ ​ ​ € millions 2022 2021 2020 Foreign currency exchange gain/loss, net -151 49 -154 Thereof from financial assets at fair value through profit or loss 515 316 601 Thereof from financial assets at amortized cost 218 111 -134 Thereof from financial liabilities at fair value through profit or loss ​ -766 ​ -382 ​ -487 Thereof from financial liabilities at amortized cost -95 -70 -34 Miscellaneous income/expense, net -44 -33 -25  Other non-operating income/expense, net -195 17 -179 ​

Financial Income, Net

Financial Income, Net	12 Months Ended
	Dec. 31, 2022
Financial Income, Net
Financial Income, Net	(C.4) Financial Income, Net ​ ​ ​ ​ ​ ​ ​ ​ € millions 2022 2021 2020 Finance income 820 3,123 1,473 Thereof gains from financial assets at fair value through profit or loss 608 3,067 1,360 Finance costs -2,205 -949 -697 Thereof losses from financial assets at fair value through profit or loss ​ -1,802 ​ -654 ​ -342 Thereof interest expense from financial liabilities at amortized cost -208 -160 -179 Thereof interest expense from financial liabilities at fair value through profit or loss -69 -50 -76  Financial income, net -1,385 2,174 776 ​

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
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 2022 2021 2020 Current tax expense ​ ​ ​ ​ ​ Germany 539 ​ 608 ​ 895 Foreign 1,195 ​ 1,360 ​ 1,001 Total current tax expense 1,734 ​ 1,968 ​ 1,896 Deferred tax expense/income ​ ​ ​ ​ ​ Germany 89 ​ 109 ​ -38 Foreign -441 ​ -606 ​ 80 Total deferred tax expense/income -352 ​ -497 ​ 42  Total income tax expense 1,382 ​ 1,471 ​ 1,938 ​ ​ Major Components of Tax Expense ​ ​ ​ ​ ​ ​ ​ ​ € millions 2022 2021 2020 Current tax expense/income ​ ​ ​ ​ ​ Tax expense for current year 1,746 ​ 1,707 ​ 1,653 Taxes for prior years -12 ​ 261 ​ 243 Total current tax expense 1,734 ​ 1,968 ​ 1,896 Deferred tax expense/income ​ ​ ​ ​ ​ Origination and reversal of temporary differences -313 ​ -526 ​ 47 Unused tax losses, research and development tax credits, and foreign tax credits -39 ​ 29 ​ -5 Total deferred tax expense/income -352 ​ -497 ​ 42  Total income tax expense 1,382 ​ 1,471 ​ 1,938 ​ Total deferred tax expense/income includes a benefit of €124 million (2021: €15 million; 2020: €4 million) arising from previously unrecognized tax losses and temporary differences. Profit Before Tax by Geographic Location ​ ​ ​ ​ ​ ​ ​ ​ € millions 2022 2021 2020 Germany 1,785 2,040 2,481 Foreign 1,305 4,807 4,739  Total 3,090 6,847 7,220 ​ The following table reconciles the expected income tax expense, computed by applying our combined German tax rate of 26.4% (2021: 26.4%; 2020: 26.3%), to the actual income tax expense. Our 2022 combined German tax rate includes a corporate income tax rate of 15.0% (2021: 15.0%; 2020: 15.0%), plus a solidarity surcharge of 5.5% (2021: 5.5%; 2020: 5.5%) thereon, and trade taxes of 10.6% (2021: 10.6%; 2020: 10.5%). Relationship Between Tax Expense and Profit Before Tax ​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated 2022 2021 2020  Profit before tax 3,090 6,847 7,220 Tax expense at applicable tax rate of 26.4% 817 1,808 1,901 Tax effect of: ​ ​ ​ Foreign tax rates -117 -126 -166 Non-deductible expenses 431 420 254 Tax-exempt income 297 -630 -282 Withholding taxes 179 204 105 Research and development and foreign tax credits -95 -75 -100 Prior-year taxes 4 9 128 Reassessment of deferred tax assets, research and development tax credits, and foreign tax credits -124 -34 41 Other -10 -105 57  Total income tax expense 1,382 1,471 1,938 Effective tax rate (in %) 44.7 21.5 26.8 ​ ​ Components of Recognized Deferred Tax Assets and Liabilities ​ ​ ​ ​ ​ ​ € millions 2022 2021 Deferred tax assets ​ ​ ​ Intangible assets 1,069 ​ 759 Property, plant, and equipment 27 ​ 19 Leases ​ 503 ​ 472 Other financial assets 23 ​ 14 Trade and other receivables 81 ​ 58 Pension provisions 203 ​ 196 Share-based payments 226 ​ 278 Other provisions and obligations 753 ​ 625 Contract liabilities 994 ​ 781 Carryforwards of unused tax losses 150 ​ 148 Research and development and foreign tax credits 110 ​ 77 Other 134 ​ 139 Total deferred tax assets (gross) 4,273 ​ 3,566 Netting ​ -2,208 ​ -1,780  Total deferred tax assets (net) ​ 2,065 ​ 1,786 Deferred tax liabilities ​ ​ ​ Intangible assets 835 ​ 903 Property, plant, and equipment 108 ​ 120 Leases ​ 437 ​ 405 Other financial assets 170 ​ 169 Trade and other receivables 269 ​ 206 Pension provisions 35 ​ 29 Other provisions and obligations 269 ​ 50 Contract liabilities 5 ​ 7 Other 321 ​ 187 Total deferred tax liabilities (gross) 2,449 ​ 2,076 Netting ​ -2,208 ​ -1,780  Total deferred tax liabilities (net) 241 ​ 296 ​ The increase in deferred tax assets for intangible assets mainly results from the capitalization of research and development expenses for tax purposes. Furthermore, the deferred tax assets for contract liabilities increased mainly because of deferred revenue. The increase in deferred tax liabilities for other provisions and obligations mainly results from financial debt. Items Not Resulting in a Deferred Tax Asset ​ ​ ​ ​ ​ ​ ​ ​ € millions 2022 2021 2020 Unused tax losses ​ ​ ​ ​ ​ Not expiring 345 ​ 430 ​ 570 Expiring in the following year 14 ​ 26 ​ 25 Expiring after the following year 453 ​ 309 ​ 338 Total unused tax losses 812 ​ 765 ​ 933 Deductible temporary differences 378 ​ 602 ​ 587 Unused research and development and foreign tax credits ​ ​ ​ ​ ​ Not expiring 9 ​ 28 ​ 26 Expiring after the following year 20 ​ 20 ​ 17 Total unused tax credits 29 ​ 48 ​ 43 ​ Of the unused tax ) relate to U.S. state tax loss carryforwards. We have not recognized a deferred tax liability on approximately €28.91 billion (2021: €24.04 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 €1,571 million (2021: €1,283 million) in total (including related interest expenses and penalties of €857 million (2021: €677 million)). Reform of International Taxation Rules In October 2021, over 135 jurisdictions agreed on a new framework for the international tax system covering the re-allocation of taxing rights and the introduction of a global minimum corporate tax rate. In December 2021, the Organization for Economic Co-operation and Development (OECD) released model rules, which shall ensure that multinational enterprises with revenue above €750 million will be subject to a 15% minimum corporate tax rate. In December 2022, the Member States of the European Union (EU) adopted a directive on a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the EU. By the end of 2023, this directive needs to be transposed into national law by the EU member states to be applicable for fiscal years beginning from December 31, 2023. Therefore, we cannot yet assess possible impacts for SAP, though we expect to be subject to such rules. ​

Earnings per Share

Earnings per Share	12 Months Ended
	Dec. 31, 2022
Earnings per Share
Earnings per Share	(C.6) Earnings per Share ​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated 2022 2021 2020 Profit attributable to equity holders of SAP SE 2,284 5,256 5,145 Issued ordinary shares 1 1,229 1,229 1,229 Effect of treasury shares 1 -58 -49 -46 Weighted average shares outstanding, basic 1 1,170 1,180 1,182 Dilutive effect of share-based payments 1 5 0 0 Weighted average shares outstanding, diluted 1 1,175 1,180 1,182 Earnings per share, basic, attributable to equity holders of SAP SE (in €) 1.95 4.46 4.35 Earnings per share, diluted, attributable to equity holders of SAP SE (in €) 1.94 4.46 4.35 ​ 1 Number of shares in millions

Business Combinations and Dives

Business Combinations and Divestitures	12 Months Ended
	Dec. 31, 2022
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 whether it 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. 2022 Acquisitions In 2022, we closed the acquisition of Taulia Inc., San Francisco, California (USA) (“Taulia”) and of INNAAS srl, Rome (Italy). Taulia Acquisition On January 27, 2022, SAP announced its intent to acquire a majority stake of Taulia (see Note (G.9) The acquisition is expected to further expand SAP’s business network capabilities and strengthen SAP’s solutions for the CFO office. Consideration transferred amounted to €705 million. ​ The following table summarizes the values of identifiable assets acquired and liabilities assumed in connection with the acquisition of Taulia, as at the acquisition date: Taulia Acquisition: Recognized Assets and Liabilities ​ ​ ​ ​ € millions Intangible assets 157 Other identifiable assets 59 Total identifiable assets 216 Other identifiable liabilities 88 Total identifiable liabilities 88 Total identifiable net assets 128 Goodwill 577 Total consideration transferred 705 ​ Prior to December 31, 2022, we completed our accounting assessment relating to the supply chain financing (SCF) transactions offered by Taulia. Based on the setup of the compartments and series in which the SCF receivables and liabilities are siloed and based on the related contractual and founding agreements, we concluded we do not control the receivables and liabilities resulting from the SCF activities under IFRS 10.Thus, we do not include the respective items in our balance sheet and do not show cash flows linked to the SCF transactions in investing/financing cash flow. As we are still obtaining the information necessary to identify and measure mainly tax-related assets and liabilities, the initial accounting for the Taulia business combination is still incomplete in that regard. In general, the goodwill arising from our acquisitions consists largely of the synergies and the know-how and skills of the acquired businesses’ workforces. Taulia goodwill was attributed to expected synergies from the acquisition, particularly in the following areas: – – – – The allocation of the goodwill resulting from the Taulia acquisition to our operating segments depends on how our operating segments actually benefit from the synergies of the Taulia 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 Taulia business acquired in 2022 since the acquisition date were included in our Consolidated Income Statement for 2022 as follows: Taulia Acquisition: Impact on SAP’s Financials ​ ​ ​ ​ ​ ​ € millions 2022 Contribution of ​ ​ as Reported ​ Taulia  30,871 ​ 59  Profit after tax 1,708 ​ -38 ​ Had Taulia been consolidated as at January 1, 2022, our revenue and profit after tax for 2022 would not have been materially different. 2022 Divestitures On August 17, 2022, SAP and Francisco Partners (FP) announced that FP had signed a definitive agreement with SAP America, Inc. under which FP would acquire SAP Litmos from SAP. The transaction closed on December 1, 2022, following satisfaction of applicable regulatory and other approvals. The disposal gain of €175 million is included in Other operating income/expense, net. 2021 Acquisitions In 2021, we closed the acquisition of Signavio GmbH, Berlin (Germany) (“Signavio”) and of Clarabridge, Inc., Reston, Virginia (USA) (“Clarabridge”). Measurement period adjustments relating to our 2021 acquisitions have resulted in changes to our 2021 figures (mainly goodwill and tax assets/liabilities). Signavio Acquisition In January 2021, SAP announced it had entered into an agreement to acquire Signavio, a leader in the enterprise business process intelligence and process management space that enables companies to understand, improve, transform, and manage all their business processes quickly and at scale. The purchase price was €949 million. The transaction closed on March 5, 2021, following satisfaction of regulatory and other approvals. The Signavio operating results and assets and liabilities are reflected in our consolidated financial statements starting on that date. The following table summarizes the values of identifiable assets acquired and liabilities assumed in connection with the acquisition of Signavio, as at the acquisition date: Signavio Acquisition: Recognized Assets and Liabilities ​ ​ ​ ​ € millions Intangible assets 255 Other identifiable assets 73 Total identifiable assets 328 Other identifiable liabilities 108 Total identifiable liabilities 108 Total identifiable net assets 220 Goodwill 729 Total consideration transferred 949 ​ In general, the goodwill arising from our acquisitions consists largely of the synergies and the know-how and skills of the acquired businesses’ workforces. Signavio goodwill was attributed to expected synergies from the acquisition, particularly in the following areas: – Cross-selling opportunities to existing SAP customers across all regions, using SAP’s sales organization – The acquisition of Signavio complements SAP's business process intelligence offerings and will help create new offerings by combining Signavio products and SAP products, but is also expected to result, for example, in increased SAP S/4HANA and RISE with SAP sales. – Improved profitability in Signavio sales and operations The allocation of the goodwill resulting from the Signavio acquisition to our operating segments depends on how our operating segments actually benefit from the synergies of the Signavio business combination. Clarabridge Acquisition On October 1, 2021 (after receipt of required regulatory approvals and satisfaction or waiver of other customary closing conditions), Qualtrics completed its previously announced acquisition of Clarabridge, a customer experience management software company headquartered in Reston, Virginia, USA, pursuant to an Agreement and Plan of Reorganization and Merger. The number of Qualtrics class A common stock issued to the sellers was fixed based on a valuation of US$1,125 million (subject to certain adjustments) – the assumed Qualtrics share price was US$37.33. The actual consideration transferred (mainly in shares valued at the acquisition date fair value of the common stock) amounted to US$1,298 million (€1,116 million). This includes €910 million of issued shares, €115 million of assumed awards, and €91 million of cash paid. Qualtrics has (1) assumed, amended, and restated Clarabridge stock plans, and (2) converted the assumed options to purchase shares of Clarabridge stock outstanding into corresponding Qualtrics options. Qualtrics has granted equity incentive awards to certain continuing employees of Clarabridge and its subsidiaries under its own Qualtrics equity plan at Qualtrics’ sole discretion. The following table summarizes the values of identifiable assets acquired and liabilities assumed in connection with the acquisition of Clarabridge, as at the acquisition date: Clarabridge Acquisition: Recognized Assets and Liabilities ​ ​ ​ ​ € millions ​ Intangible assets 218 Other identifiable assets 84 Total identifiable assets 302 Other identifiable liabilities 107 Total identifiable liabilities 107 Total identifiable net assets 195 Goodwill 921 Total consideration transferred 1,116 ​ In general, the goodwill arising from our acquisitions consists largely of the synergies and the know-how and skills of the acquired businesses’ workforces. The Clarabridge goodwill consists largely of the synergies that SAP expects to achieve from combining the acquired assets and operations with its existing operations, especially in its Qualtrics subsidiary. Impact of Business Combinations on Our Financial Statements The amounts of revenue and profit or loss of the Signavio and Clarabridge businesses acquired in 2021 since the acquisition date are included in the 2021 consolidated income statements as follows: 2021 Acquisitions: Impact on SAP’s Financials (Signavio and Clarabridge) ​ ​ ​ ​ ​ ​ € millions 2021 Contribution of 2021 Acquisitions ​ ​ as Reported ​ ​  27,842 70  Profit after tax 5,376 -89 ​ Had the acquired entities been consolidated as at January 1, 2021, our 2021 revenue and profit after tax would not have been materially different. 2021 Divestitures On April 13, 2021, SAP and investment company Dediq GmbH, Munich (Germany) (“Dediq”) announced that they had agreed to enter into a partnership in the area of financial services. Following the close of the transaction in September 2021 (after satisfaction of all closing conditions including regulatory approvals), SAP and Dediq jointly own the new SAP Fioneer entity (with SAP owning a minority share). SAP and SAP Fioneer have executed transition service and go-to-market agreements, among others. The disposal gain relating to the transfer of the business (predominantly IP and employees) was included in Other operating income/expense, net (€77 million). 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. 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: – – – 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 business. The business sold (which was a non-reportable segment to SAP) consisted 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 was included in Other operating income/expense, net. The transaction closed on November 1, 2020, following satisfaction of applicable regulatory and other approvals. ​

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2022
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 ​ 1/1/2021 27,636 Foreign currency exchange differences 1,838 Additions from business combinations 1,736 Retirements/disposals -20 12/31/2021 31,190 Foreign currency exchange differences 1,526 Additions from business combinations ​ 589 Retirements/disposals -95 12/31/2022 ​ 33,210 ​ ​ ​ Accumulated amortization ​ 1/1/2021 99 Foreign currency exchange differences 3 12/31/2021 102 Foreign currency exchange differences 2 12/31/2022 104 ​ ​ ​ Carrying amount ​ 12/31/2021 31,088 12/31/2022 33,106 ​ For more information about our segments and the changes in 2022, see Note (C.1) Throughout 2022, we have - through a qualitative and quantitative analysis - been continuously monitoring whether triggering events exist. The negative revenue impact and additional expenses due to the exit of operations in Russia and Belarus mainly affects our Applications, Technology & Services segment. We believe that no reasonably possible effect of the exit of operations in Russia and Belarus on revenue and expenses would cause the carrying amount of our Applications, Technology & Services segment to exceed the recoverable amount. Throughout 2022, the stock price of Qualtrics International Inc. declined compared to 2021. We closely monitor the impairment risks and potential triggering events for the Qualtrics segment. While we note the decline of the stock price as one aspect in our holistic assessment, we did not evaluate it to be the sole indicator that could imply a triggering event. 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, Qualtrics Emarsys ​ SAP Signavio 1 Taulia Business Network Sustainability Total ​ ​ Technology & Services ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 12/31/2021 ​ 26,441 3,844 ​ 395 ​ 408 NA ​ NA ​ NA 31,088 12/31/2022 26,812 4,083 ​ 395 ​ 410 322 ​ 1,052 ​ 32 33,106 ​ 1 Based on the expected synergies, the goodwill added through the acquisition of Taulia (€577 million) was provisionally allocated to the Applications, Technology & Services segment (€246 million), the Taulia segment (€307 million), and the newly formed Business Network segment (€24 million). As the initial accounting for the Taulia business combination is incomplete (for more information, see Note (D.1) Due to the dissolution of the Services segment at the beginning of 2022 (for more information, see Note (C.1) 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 1 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Percent, unless ​ Applications, ​ Emarsys ​ SAP Signavio 2 ​ Taulia ​ Business Network Sustainability otherwise stated ​ Technology & Services ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 3 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 Budgeted revenue growth (average of the budgeted period) 11.4 8.4 13.9 ​ 15.3 ​ 20.7 ​ 31.7 ​ 24.8 NA ​ 14.0 ​ NA ​ 34.6 ​ NA After-tax discount rate ​ 11.1 ​ 8.8 ​ 11.7 ​ 10.0 ​ 11.7 ​ 11.5 ​ 11.3 ​ NA ​ 11.9 ​ NA ​ 10.9 ​ NA Terminal growth rate 3.0 3.0 3.0 ​ 3.0 ​ 3.0 ​ 3.0 ​ 3.0 NA ​ 3.0 ​ NA ​ 3.0 ​ NA Detailed planning period (in years) ​ 5 ​ 5 ​ 12 ​ 12 ​ 14 ​ 14 ​ 13 ​ NA ​ 10 ​ NA ​ 12 ​ NA ​ 1 2 3 On October 1, 2022, we performed a goodwill impairment test for the operating segments. Applications, Technology & Services Segment For more information about our 2022 segment changes, see Note (C.1) The recoverable amount was determined based on a 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 & Services segment to exceed the recoverable amount. Qualtrics Segment The recoverable amount was determined based on a fair value less costs of disposal calculation. The fair value measurement was categorized as a Level 1 fair value based on the market capitalization derived from publicly listed shares of Qualtrics. We utilized the share price as at October 3, 2022, as October 1, 2022, was not a trading day. The share price was €10.90 as at October 3, 2022 (€37.85 as at October 1, 2021). Utilizing the share price as at September 30, 2022, would not have changed our conclusion. The recoverable amount exceeded the carrying amount by €957 million (2021: €15,396 million). The following table shows the amounts by which the share price of Qualtrics would need to change individually (that is, without changing the other inputs) for the recoverable amount to be equal to the carrying amount: Sensitivity to Change in Assumptions ​ ​ ​ ​ ​ ​ ​ ​ Qualtrics ​ 2022 2021 Share price (change in %) ​ -15 ​ -76 ​ Emarsys Segment The recoverable amount was determined based on a 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 29.4% (2021: 24.6)% was used in the valuation). Given the fact that the Emarsys segment is expected to show disproportionate growth in the coming years and has not yet reached a steady state, we have used a longer detailed planning period than one would apply in a more mature segment. The recoverable amount exceeded the carrying amount by €513 million (2021: €547 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 ​ ​ ​ ​ ​ ​ ​ ​ Emarsys ​ ​ 2022 ​ 2021 Budgeted revenue growth (change in pp) -2.0 -1.7 Target operating margin at the end of the budgeted period (change in pp) -16 -14 ​ SAP Signavio Segment The recoverable amount was determined based on a 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 22.5% (2021: 24.8%) was used in the valuation). Given the fact that the SAP Signavio segment is expected to show disproportionate growth in the coming years and has not yet reached a steady state, we have used a longer detailed planning period than one would apply in a more mature segment. The recoverable amount exceeded the carrying amount by €845 million (2021: €1,225 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 ​ ​ ​ ​ ​ ​ ​ SAP Signavio ​ ​ 2022 ​ 2021 Budgeted revenue growth (change in pp) -1.9 -2.5 Target operating margin at the end of the budgeted period (change in pp) -18 -20 ​ Taulia Segment The recoverable amount was determined based on a 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 24.9% was used in the valuation). Given the fact that the Taulia segment is expected to show disproportionate growth in the coming years and has not yet reached a steady state, we have used a longer detailed planning period than one would apply in a more mature segment. The recoverable amount exceeded the carrying amount by €366 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 ​ ​ ​ ​ ​ Taulia ​ ​ 2022 Budgeted revenue growth (change in pp) -1.1 Target operating margin at the end of the budgeted period (change in pp) ​ -11 After-tax discount rate 3.4 ​ ​ Business Network Segment The recoverable amount was determined based on a 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 24.2% was used in the valuation). Given the fact that the Business Network segment is expected to show disproportionate growth in the coming years and has not yet reached a steady state, we have used a longer detailed planning period than one would apply in a more mature segment. The recoverable amount exceeded the carrying amount by €2,821 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 ​ ​ ​ ​ ​ Business Network ​ ​ 2022 Budgeted revenue growth (change in pp) -2.8 Target operating margin at the end of the budgeted period (change in pp) -19 ​ Sustainability Segment The recoverable amount was determined based on a 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 26.2% was used in the valuation). Given the fact that the Sustainability segment is expected to show disproportionate growth in the coming years and has not yet reached a steady state, we have used a longer detailed planning period than one would apply in a more mature segment. The recoverable amount exceeded the carrying amount by €112 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 ​ ​ ​ ​ ​ Sustainability ​ ​ 2022 Budgeted revenue growth (change in pp) -1.4 Target operating margin at the end of the budgeted period (change in pp) ​ -13 After-tax discount rate 3.9 ​

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2022
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 for the majority of the projects of eight 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 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. Customer relationships 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 ​ Relationships and ​ ​ ​ ​ ​ Other Intangibles ​ Historical cost ​ ​ ​ ​ ​ ​ ​ 1/1/2021 793 ​ 2,565 ​ 6,038 ​ 9,396 Foreign currency exchange differences 12 ​ 205 ​ 427 ​ 644 Additions from business combinations 0 ​ 233 ​ 303 ​ 536 Other additions 19 ​ 0 ​ 66 ​ 85 Retirements/disposals -84 ​ -7 ​ -11 ​ -102 Transfers ​ 93 ​ 0 ​ -89 ​ 4 12/31/2021 833 ​ 2,996 ​ 6,734 ​ 10,563 Foreign currency exchange differences 8 ​ 170 ​ 337 ​ 515 Additions from business combinations 0 ​ 65 ​ 98 ​ 163 Other additions 244 ​ 0 ​ 65 ​ 309 Retirements/disposals -115 ​ -703 ​ -92 ​ -910 Transfers ​ 87 ​ -1 ​ -85 ​ 1 12/31/2022 1,057 ​ 2,527 ​ 7,057 ​ 10,641 ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated amortization ​ ​ ​ ​ ​ ​ ​ 1/1/2021 523 ​ 2,043 ​ 3,046 ​ 5,612 Foreign currency exchange differences 11 ​ 171 ​ 211 ​ 393 Additions amortization 77 ​ 195 ​ 406 ​ 678 Retirements/disposals -64 ​ -11 ​ -10 ​ -85 12/31/2021 547 ​ 2,398 ​ 3,653 ​ 6,598 Foreign currency exchange differences 7 ​ 137 ​ 171 ​ 315 Additions amortization 99 ​ 209 ​ 458 ​ 766 Retirements/disposals -109 ​ -703 ​ -61 ​ -873 12/31/2022 544 ​ 2,041 ​ 4,221 ​ 6,806 ​ ​ ​ ​ ​ ​ ​ ​ ​ Carrying amount ​ ​ ​ ​ ​ ​ ​ 12/31/2021 286 ​ 598 ​ 3,081 ​ 3,965 12/31/2022 513 ​ 486 ​ 2,836 ​ 3,835 ​ Significant Intangible Assets ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated ​ ​ ​ Remaining ​ ​ Carrying Amount ​ Useful Life ​ ​ 2022 ​ 2021 ​ (in years) Ariba – Customer relationships 140 174 3 to 5 Concur – Customer relationships 704 755 8 to 12 Callidus – Customer relationships 181 241 6 to 10 Qualtrics - Acquired technologies 195 286 ​ ​ 3 Qualtrics - Customer relationships ​ 937 ​ 983 ​ 10 to 15 Emarsys – Customer relationships ​ 145 ​ 163 ​ 5 to 12 Signavio – Customer relationships ​ 183 ​ 184 ​ ​ ​ 14 Total significant intangible assets 2,485 2,786 ​ ​ ​

Property, Plant, and Equipment

Property, Plant, and Equipment	12 Months Ended
	Dec. 31, 2022
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 ​ ​ 12/31/2021 ​ 1,609 ​ 1,801 ​ 1,450 ​ 40 ​ 77 ​ 4,977 12/31/2022 ​ 1,585 ​ 1,758 ​ 1,406 ​ 43 ​ 142 ​ 4,934 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Additions ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2021 144 ​ 313 ​ 518 ​ 23 ​ 69 ​ 1,067 2022 46 ​ 399 ​ 567 ​ 30 ​ 87 ​ 1,129 ​ 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 the impairment of leased buildings and data center equipment in Russia, see Note (B.6) Note (D.5)

Leases

Leases	12 Months Ended
	Dec. 31, 2022
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 12/31/2022 12/31/2021 Right-of-use assets ​ ​ ​ ​ Right-of-use assets – land and buildings ​ 1,758 1,800 Right-of-use assets – other property, plant, and equipment ​ 43 40 Total right-of-use assets ​ 1,801 1,840 / ​ 4,934 4,977 Right-of-use assets as % of / ​ 37 37 ​ ​ ​ ​ ​ Lease liabilities ​ ​ ​ ​ Current lease liabilities ​ 349 407 / ​ 4,808 4,528 Current lease liabilities as % of / ​ 7 9 ​ ​ ​ ​ ​ Non-current lease liabilities ​ 1,791 1,736 / ​ 9,547 11,042 Non-current lease liabilities as % of / ​ 19 16 ​ SAP is committed to future minimum lease payments in the amount of €49 million (2021: €172 million) for facility leases that had not yet commenced as at December 31, 2022. For data centers, we have future commitments to spend €5 million (2021: €226 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 2022 2021 Lease expenses within operating profit ​ ​ ​ ​ Depreciation of right-of-use assets ​ 419 398 ​ 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, 2022
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. The valuation of equity securities of private companies requires judgment because it is typically based on significant unobservable inputs, as no market prices are available and there is inherent lack of liquidity. We take the most recent qualitative and quantitative information aspects into consideration to determine the fair value estimates of these equity securities. Considerable judgment and assumptions are involved with regard to the selection of appropriate comparable company data, the assessment of cash requirements of the business, the acceptance of the technology or products in the addressable markets, the actual and forecasted performance, the milestone achievements, the adequacy of price points from financing rounds, the transaction of similar securities of the same company, the rights and preferences of the underlying securities, the selection of adequate equity allocation parameters, the possible exit scenarios and associated weightings. Because all of these assumptions could change significantly, and because valuation is inherently uncertain, our estimated fair values may differ significantly from the values that would have been used had market prices for the investments existed and that will ultimately be realized, and those differences could be material. 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 ​ 2022 ​ 2021 ​ Current Non-Current Total Current Non-Current Total Equity securities 0 5,138 5,138 0 5,799 5,799 Investments in associates 0 151 151 0 155 155 Equity investments 0 5,289 5,289 0 5,954 5,954 / Other financial assets ​ 853 ​ 5,626 ​ 6,479 ​ 2,758 ​ 6,275 ​ 9,033 Equity investments as % of / ​ 0 ​ 94 ​ 82 ​ 0 ​ 95 ​ 66 ​ Investments in Associates ​ SAP has interests in a number of individually immaterial associates. We own more than 20% of the equity interests or have at least 20% of the voting rights. Based on these facts and the nature of the relationships, SAP has determined that it has significant influence. The following table shows, in aggregate, the carrying amount and share of profit of these associates. ​ ​ ​ ​ ​ ​ € millions 2022 2021 Carrying amount of interest in associates 151 155 Share of profit and losses from continuing operations -4 -9 ​ The vast majority of the carrying amount of interest in associates relates to SAP Fioneer GmbH, which results out of a divestiture in return for a minority stake in 2021. The proportionate share of earnings of SAP Fioneer is included in SAP’s Consolidated Financial Statements with a time lag of one month. For a list of the names of other equity investments, see Note (G.9) . Financial Commitments in Venture Capital Funds ​ ​ ​ ​ ​ ​ € millions 2022 2021 Committed investments in venture capital funds 303 255 ​ SAP invests and holds interests in unrelated parties that manage investments in venture capital. On December 31, 2022, total commitments to make such investments amounted to €957 million (2021: €757 million), of which €654 million had been drawn (2021: €502 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 12/31/2022 ​ ​ Investments in Venture ​ ​ Capital Funds Due 2023 303 Total 303 ​

Non-Current Assets by Region

Non-Current Assets by Region	12 Months Ended
	Dec. 31, 2022
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 2022 2021 Germany 5,897 5,305 Rest of EMEA 5,897 5,927 EMEA 11,794 11,232 United States 32,414 30,141 Rest of Americas 510 441 Americas 32,923 30,582 India ​ 333 ​ 279 APJ 1,210 1,263 SAP Group 45,928 43,077 ​ 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, 2022
Purchase Obligations
Purchase Obligations	(D.8) Purchase Obligations ​ ​ ​ ​ ​ ​ € millions 2022 2021 Contractual obligations for acquisition of property, plant, and equipment and intangible assets 144 99 Other purchase obligations 7,491 4,680 Purchase obligations 7,635 4,779 ​ 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 cloud services, marketing, consulting, maintenance, license agreements, and other third-party agreements. The increase is mainly due to new purchase obligations related to cloud infrastructure services. Historically, the majority of such purchase obligations have been realized. Maturities ​ ​ ​ ​ € millions 12/31/2022 ​ ​ Purchase Obligations Due 2023 1,682 Due 2024 to 2027 4,441 Due thereafter 1,512 Total 7,635 ​

Capital Structure Management

Capital Structure Management	12 Months Ended
	Dec. 31, 2022
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 continuously 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 (positive outlook) and “A” by Standard & Poor’s (stable outlook). ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 12/31/2022 ​ 12/31/2021 ​ ​ ​ ​ € millions ​ % of ​ € millions ​ % of ​ ∆ in % ​ ​ ​ ​ Total Equity and ​ ​ ​ Total Equity and ​ ​ ​ ​ Liabilities ​ Liabilities ​ / 42,848 59 41,523 58 3 / 17,453 24 16,136 23 8 / 11,858 16 13,515 19 -12 / 29,311 41 29,651 42 -1 Thereof financial debt ​ 11,764 ​ 16 ​ 13,094 ​ 18 ​ -10 Thereof lease liabilities ​ 2,140 ​ 3 ​ 2,143 ​ 3 ​ 0 / Total equity and liabilities 72,159 100 71,174 100 1 ​ At maturity, we repaid €900 million in Eurobonds and US$445 million in private placements in 2022. The ratio of total nominal volume of financial debt to total equity and liabilities decreased 2 pp.

Total Equity

Total Equity	12 Months Ended
	Dec. 31, 2022
Total Equity
Total Equity	(E.2) Total Equity y Accounting for Interests in Subsidiaries Changes in SAP's interest in a subsidiary that do not result in a loss of control are accounted for as equity transactions. When SAP loses control over the subsidiary, it derecognizes the assets and liabilities of the subsidiary, and any related non-controlling interests (NCI) and other components of equity. Any resulting gain or loss is recognized in profit or loss. 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 1/1/2020 1,228.5 -34.9 Purchase of treasury shares 0 -14.1 12/31/2020 1,228.5 -48.9 12/31/2021 1,228.5 ​ -48.9 Purchase of treasury shares ​ 0 ​ -15.7 Reissuance of treasury shares under share-based payments ​ 0 ​ 3.3 12/31/2022 1,228.5 ​ -61.4 ​ In 2022, SAP completed two new share repurchase programs. The repurchased shares will primarily be used to service future share-based compensation awards. The programs with a total volume of €1,500 million were executed in the period between February 1, 2022, and September 6, 2022. In September and December 2022, we reissued 3.3 million treasury shares to service share-based payment awards under our Move SAP Plan. 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, 2022, €100 million, representing 100 million shares, was still available for issuance (2021: €100 million). Other Components of Equity ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Exchange ​ Cash Flow ​ Total ​ ​ Differences ​ Hedges/Cost of ​ ​ ​ ​ Hedging ​ 1/1/2020 1,776 -6 ​ 1,770 Other comprehensive income for items that will be reclassified to profit or loss, net of tax -2,792 10 -2,782 12/31/2020 -1,016 4 ​ -1,012 Other comprehensive income for items that will be reclassified to profit or loss, net of tax 2,846 ​ -26 ​ 2,819 12/31/2021 1,830 ​ -22 ​ 1,808 Other comprehensive income for items that will be reclassified to profit or loss, net of tax 2,186 ​ 39 ​ 2,224 12/31/2022 4,015 ​ 16 ​ 4,031 ​ 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. 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 2022, we distributed €2,865 million (€2.45 per share, including a special dividend of €0.50 to celebrate SAP's 50th anniversary) in dividends for 2021 compared to €2,182 million (€1.85 per share) paid in 2021 for 2020 and €1,864 million (€1.58 per share) paid in 2020 for 2019. 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) Non-Controlling Interests In 2022, Qualtrics issued new shares to serve share-based payment awards under the Qualtrics Omnibus plan, which further reduced SAP’s ownership in Qualtrics to 71% (2021: 74%). In 2021, offerings-related cash inflow amounted to €2,828 million and the corresponding value of non-controlling interests in net assets was €1,159 million. In 2022, a loss of €366 million (2021: €274 million) was attributed to non-controlling interests.

Liquidity

Liquidity	12 Months Ended
	Dec. 31, 2022
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 on 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. Other financial liabilities also include 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, as well as 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, issued commercial papers, private placements, and bonds. Net debt is group liquidity less financial debt. ​ Group Liquidity and Net Debt ​ ​ ​ ​ ​ ​ ​ ​ € millions 2022 2021 ∆ / 9,008 8,898 109 Current time deposits and debt securities 686 2,632 -1,946 Group liquidity 9,694 11,530 -1,837 Current financial debt -3,986 -3,755 -230 Non-current financial debt -7,778 -9,338 1,560 Financial debt -11,764 -13,094 1,330 Net debt (–) -2,070 -1,563 -507 ​ 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 ​ 2022 ​ 2021 ​ Current Non-Current Total Current Non-Current Total Cash at banks 3,176 0 3,176 3,149 ​ 0 3,149 Time deposits 2,932 0 2,932 1,420 0 1,420 Money market and other funds 2,855 0 2,855 4,281 0 4,281 Debt securities 47 0 47 50 0 50 Expected credit loss allowance -3 0 -3 -3 0 -3 / Cash and cash equivalents 9,008 0 9,008 8,898 0 8,898 ​ Non-Derivative Financial Debt Investments ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2022 ​ 2021 ​ Current Non-Current Total Current Non-Current Total Time deposits ​ 657 ​ 0 ​ 657 ​ 2,605 ​ 0 ​ 2,605 Debt securities ​ 32 ​ 0 ​ 32 ​ 30 ​ 0 ​ 30 Financial instruments related to employee benefit plans ​ 0 ​ 203 ​ 203 ​ 0 ​ 201 ​ 201 Loans and other financial receivables 104 129 233 79 107 186 Expected credit loss allowance -3 0 -3 -3 0 -3 Non-derivative financial debt investments ​ 790 ​ 332 ​ 1,122 ​ 2,711 ​ 308 ​ 3,019 / 853 5,626 6,479 2,758 6,275 9,033 Non-derivative financial debt investments as % of / 93 6 17 98 5 33 ​ 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 commercial papers 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 ​ 2022 ​ 2021 ​ ​ Nominal Volume ​ Carrying Amount ​ Nominal Volume ​ Carrying Amount ​ Current Non-Current Current Non-Current Total Current Non-Current Current Non-Current Total Bonds 1,600 7,381 1,600 6,556 8,155 900 8,965 900 8,851 9,751 Private placement transactions 0 397 0 405 405 393 373 396 393 790 Commercial paper ​ 930 ​ 0 ​ 928 ​ 0 ​ 928 ​ 930 ​ 0 ​ 931 ​ 0 ​ 931 Bank loans 1,456 0 1,456 0 1,456 1,533 0 1,533 0 1,533 Financial debt 3,986 7,778 3,983 6,960 10,943 3,756 9,338 3,760 9,245 13,005 / ​ ​ ​ ​ ​ 4,808 ​ 9,547 ​ 14,354 ​ ​ ​ ​ ​ 4,528 ​ 11,042 ​ 15,570 Financial debt as % of / ​ ​ ​ 83 73 76 ​ ​ ​ 83 84 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 1.23% in 2022, 0.83% in 2021, and 0.87% in 2020. For more information about the risk associated with our financial liabilities, see Note (F.1) Note (F.2). Bonds ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 ​ 2021 ​ 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 1,000 999 Eurobond 9 – 2014 2027 99.284 % 1.750% (fix) 1.87 % € 1,000 869 985 Eurobond 12 – 2015 2025 99.264 % 1.000% (fix) 1.13 % € 600 598 597 Eurobond 15 – 2018 ​ 2026 ​ 99.576 % 1.000% (fix) ​ 1.06 % € 500 ​ 499 ​ 499 Eurobond 16 – 2018 ​ 2030 ​ 98.687 % 1.375% (fix) ​ 1.50 % € 500 ​ 401 ​ 491 Eurobond 18 – 2018 ​ 2022 ​ 99.654 % 0.250% (fix) ​ 0.36 % € 900 ​ 0 ​ 900 Eurobond 19 – 2018 ​ 2024 ​ 99.227 % 0.750% (fix) ​ 0.89 % € 850 ​ 848 ​ 847 Eurobond 20 – 2018 ​ 2028 ​ 98.871 % 1.250% (fix) ​ 1.38 % € 1,000 ​ 843 ​ 982 Eurobond 21 – 2018 ​ 2031 ​ 98.382 % 1.625% (fix) ​ 1.78 % € 1,250 ​ 976 ​ 1,223 Eurobond 22 – 2020 ​ 2023 ​ 99.794 % 0.000% (fix) ​ 0.07 % € 600 ​ 600 ​ 599 Eurobond 23 – 2020 ​ 2026 ​ 99.200 % 0.125% (fix) ​ 0.26 % € 600 ​ 597 ​ 596 Eurobond 24 – 2020 ​ 2029 ​ 98.787 % 0.375% (fix) ​ 0.51 % € 800 ​ 643 ​ 769 Eurobonds ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 7,874 9,487 USD bond - 2018 ​ 2025 ​ 100.000 % 4.69% (fix) ​ 4.74 % US$ 300 ​ 281 ​ 264 Bonds ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 8,155 ​ 9,751 ​ All of our Eurobonds are listed for trading on the Luxembourg Stock Exchange. ​ Private Placements ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 ​ 2021 ​ 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 7 – 2012 2022 3.18% (fix) 3.22 % US$ 444.5 0 396 Tranche 8 – 2012 2024 3.33% (fix) 3.37 % US$ 323 306 300 Tranche 9 – 2012 2027 3.53% (fix) 3.57 % US$ 100 99 94 Private placements ​ ​ ​ ​ ​ ​ ​ ​ 405 790 ​ 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 Program The net proceeds from our commercial paper (Commercial Paper, or CP) program are being used for general corporate purposes, including dividends and share repurchases. As at December 31, 2022, we had €930 million of issued commercial papers outstanding with maturities generally less than six months and the carrying amount was €928 million (December 31, 2021: €931 million). The weighted average interest rate of our CP was 1.96% as at December 31, 2022 (December 31, 2021: -0.48%). Loans In March 2021, SAP drew two short-term bank loans of €950 million and €500 million with original tenors of one year that can be flexibly repaid until September 30, 2023, and currently bear interest at 3.25% and 3.22%, respectively. 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 1/1/2022 Cash Flows Business Foreign Fair Value Other 12/31/2022 ​ ​ ​ ​ ​ ​ Combinations ​ Currency ​ Changes ​ ​ ​ ​ Current financial debt 3,755 -1,406 0 36 0 1,600 3,986 Non-current financial debt 9,338 0 0 40 0 -1,600 7,778 Financial debt (nominal volume) 13,094 -1,406 0 76 0 0 11,764 Basis adjustment -34 0 0 2 -741 0 -773 Transaction costs -55 0 0 0 0 8 -47 Financial debt (carrying amount) 13,005 -1,406 0 77 -741 8 10,943 Accrued interest and payment to banks 60 119 0 0 0 24 203 Interest rate swaps 42 0 0 -1 711 0 753 Lease 1 ​ 2,143 ​ -424 ​ 0 ​ 55 ​ 0 ​ 366 ​ 2,140 Total liabilities from financing activities 15,250 -1,711 0 131 -29 398 14,039 ​ 1 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions 1/1/2021 ​ Cash Flows ​ Business Foreign ​ Fair Value ​ Other ​ 12/31/2021 ​ ​ ​ Combinations Currency Changes ​ ​ Current financial debt 1,482 980 1 1 0 1,291 3,755 Non-current financial debt 11,801 -1,252 2 78 0 -1,291 9,338 Financial debt (nominal volume) 13,283 -272 3 79 0 0 13,094 Basis adjustment 126 0 0 3 -163 0 -34 Transaction costs -66 0 0 0 0 11 -55 Financial debt (carrying amount) 13,344 -272 3 82 -163 11 13,005 Accrued interest 61 0 0 0 0 -1 60 Interest rate swaps ​ -114 0 0 -1 157 0 42 Lease 1 ​ 2,120 ​ -374 ​ 4 ​ 106 ​ 0 ​ 287 ​ 2,143 Total liabilities from financing activities ​ 15,411 -646 7 187 -6 297 15,250 ​ 1

Financial Risk Factors and Risk

Financial Risk Factors and Risk Management	12 Months Ended
	Dec. 31, 2022
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 value 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, IFRS 16, IFRS 4, and IFRS 7 – Interest Rate Benchmark Reform The IASB issued amendments to IFRS 9, IAS 39, IFRS 16, IFRS 4, and IFRS 7 on August 27, 2020, completing Phase 2 of the Interest Rate Benchmark Reform (IBOR reform) project. This was necessary because major interest rate benchmarks were reformed or even replaced. We are exposed to interest rate benchmarks due to our investing, financing, and hedging activities. The impact of the interest rate benchmark reform, however, is very limited either because the interest rate benchmarks we are mainly using will stay in place (that is, Euribor, USD Fed Funds Rate), the instruments will mature well before the respective benchmark rate is discontinued, or because the instruments have fixed interest rates. We are impacted by the IBOR reform with regard to: - - We continue to monitor the IBOR reform project, assess any impact, manage our transition to alternative benchmark rates, and provide respective disclosures. Apart from that, the IBOR reform had no impact on our risk management strategy. ​ 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, analysis, and update 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, 2022, relating to items designated as hedged items were as follows: Designated Hedged Items in Foreign Currency Exchange Rate Hedges ​ ​ ​ ​ ​ € millions Forecasted License Payments ​ ​ 2022 Change in value used for calculating hedge ineffectiveness ​ ​ 32 Cash flow hedge ​ 32 Cost of hedging ​ -9 Balances remaining in cash flow hedge reserve for which hedge accounting is no longer applied ​ 0 ​ The amounts as at December 31, 2022, designated as hedging instruments were as follows: Designated Hedging Instruments in Foreign Currency Exchange Rate Hedges ​ ​ ​ ​ € millions Forecasted License Payments ​ ​ 2022 Nominal amount 1,371 Carrying amount ​ Other financial assets 33 Other financial liabilities -9 Change in value recognized in OCI 32 Hedge ineffectiveness recognized in Finance income, net 0 Cost of hedging recognized in OCI -9 Amount reclassified from cash flow hedge in OCI to Other non-operating income, net -42 Amount reclassified from cost of hedging in OCI to Finance income, net -7 ​ On December 31, 2022, we held the following instruments to hedge exposures to changes in foreign currency: Details on Hedging Instruments in Foreign Currency Exchange Rate Hedges ​ ​ ​ ​ ​ ​ ​ ​ Maturity ​ ​ 2022 ​ 1–6 Months 7–12 Months Forward exchange contracts ​ Net exposure in € millions 822 550 Average EUR:GBP forward rate 0.86 0.88 Average EUR:JPY forward rate 136.83 138.23 Average EUR:CHF forward rate 1.00 0.97 Average EUR:AUD forward rate 1.53 1.54 Average EUR:USD forward rate ​ 1.05 ​ 1.03 ​ 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 was as follows: Foreign Currency Exposure ​ ​ ​ ​ ​ ​ € billions 2022 2021 Year-end exposure toward all our major currencies 1.7 1.4 Average exposure 1.6 1.3 Highest exposure 1.7 1.6 Lowest exposure 1.3 1.0 ​ 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 (2021: +/-10% of the foreign currency exchange rate between the euro and all other major currencies; 2020: +/–10% of the foreign currency exchange rate between the euro and all other major currencies). If, on December 31, 2022, 2021, and 2020, 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 ​ 2022 2021 2020 2022 2021 2020 Derivatives held within a designated cash flow hedge relationship All major currencies –10% (2021: all major currencies –10%; 2020: all major currencies –10%) ​ ​ ​ ​ ​ 135 106 43 All major currencies +10% (2021: all major currencies +10%; 2020: all major currencies +10%) ​ ​ ​ ​ ​ -135 -106 -43 Embedded derivatives All currencies –10% ​ 31 40 40 ​ ​ ​ ​ ​ All currencies +10% ​ -38 -49 -49 ​ ​ ​ ​ ​ ​ 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 (2022: 64%; 2021: 67%) and most of our financing transactions are based on fixed rates and long maturities (2022: 87%; 2021: 87%). 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, 52% (2021: 50%) of our total interest-bearing financial liabilities outstanding as at December 31, 2022, had a fixed interest rate. The amounts as at December 31, 2022, relating to items designated as hedged items were as follows: Designated Hedged Items in Interest Rate Hedges ​ ​ ​ ​ ​ ​ € millions ​ 2022 ​ ​ Fixed-Rate ​ Fixed-Rate ​ Borrowing in EUR Borrowing in USD Notional amount 4,550 94 Carrying amount 3,732 95 Accumulated fair value adjustments in Other financial liabilities 782 -9 Change in fair value used for measuring ineffectiveness 782 2 Accumulated amount of fair value hedge adjustments for hedged items ceased to be adjusted for hedging gains/losses 0 -11 ​ The amounts as at December 31, 2022, designated as hedging instruments were as follows: Designated Hedging Instruments in Interest Rate Hedges ​ ​ ​ ​ ​ ​ € millions ​ 2022 ​ ​ Interest Rate ​ Interest Rate ​ ​ Swaps for ​ Swaps for ​ EUR Borrowing USD Borrowing Notional amount 4,550 94 Carrying amount ​ ​ ​ Other financial assets 0 0 Other financial liabilities -749 -3 Change in fair value used for measuring ineffectiveness -749 -3 ​ As at December 31, 2022, we held the following instruments to hedge exposures to changes in interest rates: Details on Hedging Instruments in Interest Rate Hedges ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Maturity ​ 2024 2027 2028 2029 ​ 2030 2031 EUR interest rate swaps ​ ​ ​ ​ ​ ​ ​ Nominal amounts ​ ​ 1,000 1,000 800 ​ 500 ​ 1,250 ​ Average variable interest rate ​ ​ 3.949 % 3.373 % 2.713 % 3.348 % 3.511 % USD interest rate swaps ​ ​ ​ ​ Nominal amounts 94 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Average variable interest rate 5.150 % ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 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 ​ 2022 ​ 2021 ​ Year-End Average High Low Year-End Average High Low Fair value interest rate risk ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ From investments 0.03 0.04 0.04 0.03 0.03 0.03 0.03 0.02 Cash flow interest rate risk ​ ​ ​ ​ ​ ​ ​ ​ ​ From investments (including cash) 6.19 5.83 7.21 4.87 7.72 6.25 7.72 4.67 From financing 1.45 1.71 1.76 1.45 1.71 2.07 2.95 1.70 From interest rate swaps 4.64 4.84 4.88 4.64 4.83 4.82 4.83 4.81 ​ 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 +75/+125 basis points (bps) for the U.S. dollar/euro area (2021: +75/+20 bps for the U.S. dollar/euro area; 2020: + If, on December 31, 2022, 2021, and 2020, 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, ​ 2022 2021 2020 Derivatives held within a designated fair value hedge relationship ​ ​ ​ ​ ​ ​ Interest rates +75bps for U.S. dollar area/+125bps for euro area (2021: +75/+20bps for U.S. dollar/euro area; 2020: +50/+10bps for U.S. dollar/euro area) -58 -11 -6 Interest rates –25bps for U.S. dollar area/–10bps for euro area (2021: –25/–20bps for U.S. dollar/euro area; 2020: –50/–20bps for U.S. dollar/euro area) 5 10 10 Variable-rate financing ​ ​ ​ Interest rates +75bps for U.S. dollar area/+125bps for euro area (2021: +75/+20bps for U.S. dollar/euro area; 2020: +50/+10bps for U.S. dollar/euro area) -14 -4 -1 Interest rates –25bps for U.S. dollar area/–10bps for euro area (2021: –25/–20bps for U.S. dollar/euro area; 2020: –50/–20bps for U.S. dollar/euro area) 1 3 1 ​ ​ Equity Price Risk Equity Price Risk Factors We are exposed to equity price risk with regard to our investments in equity securities. 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. Equity Price Exposure On December 31, 2022, our exposure from our investments in equity securities was €5,137 million (2021: €5,799 million; 2020: €3,113 million). Equity Price Sensitivity Our sensitivity towards a fluctuation in equity prices is as follows: Equity Price Sensitivity ​ ​ ​ ​ ​ ​ ​ ​ € millions 2022 2021 2020 Investments in equity securities ​ ​ Increase in equity prices and respective unobservable inputs of 10% - increase of financial income, net ​ 503 515 259 Decrease in equity prices and respective unobservable inputs of 10% - decrease of financial income, net ​ -503 -515 -259 ​ 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 2022 and 2021. The weighted average rating of our financial assets is 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 papers, 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. Under extreme situations such as the current war situation in Ukraine, related account receivables and contract assets are critically assessed to determine whether they are credit-impaired. 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 and the impact of SAP’s decision to wind down activities in Russia and Belarus on trade receivables, see Note (A.2) Credit Risk Exposure Cash, Time Deposits, and Debt Securities As at December 31, 2022, 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 ​ 2022 ​ Equivalent to External Weighted Average Loss Gross Carrying Amount Gross Carrying Amount ECL Allowance ​ ​ Rating ​ Rate ​ Not Credit-Impaired ​ Credit-Impaired ​ ​ Risk class 1 - low risk AAA to BBB- -0.0 % 6,554 0 -3 Risk class 2 - high risk BB+ to D 0.0 % 33 0 0 Risk class 3 - unrated NA -6.5 % 46 0 -3 Total ​ -0.1 % 6,633 0 -6 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated ​ 2021 ​ Equivalent to External Weighted Average Loss Gross Carrying Amount Gross Carrying Amount ECL Allowance ​ ​ Rating ​ Rate ​ Not Credit-Impaired ​ Credit-Impaired ​ ​ Risk class 1 - low risk AAA to BBB– -0.0 % 6,864 0 -3 Risk class 2 - high risk BB to D 0.0 % 37 0 0 Risk class 3 - unrated NA -10.3 % 29 0 -3 Total -0.1 % 6,930 0 -6 ​ As at December 31, 2022, 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, 2022, our exposure to credit risk from trade receivables was as follows: Credit Risk Exposure from Trade Receivables and Contract Assets ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated 2022 ​ Weighted Average Loss Rate Gross Carrying Amount Not Gross Carrying Amount Credit- ECL Allowance ​ ​ ​ ​ Credit-Impaired ​ Impaired ​ ​ AR not due and due -1.0 % 3,146 10 -31 AR overdue 1 to 30 days -1.0 % 1,420 80 -15 AR overdue 30 to 90 days -2.3 % 582 64 -15 AR overdue more than 90 days -27.2 % 499 236 -200 TOTAL -4.3 % 5,647 390 -261 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated 2021 ​ ​ Weighted Average Loss Rate Gross Carrying Amount Not Gross Carrying Amount Credit- ECL Allowance ​ ​ ​ ​ Credit-Impaired ​ Impaired ​ ​ AR not due and due -0.5 % 4,106 6 -19 AR overdue 1 to 30 days -1.0 % 611 57 -7 AR overdue 30 to 90 days -1.8 % 514 48 -10 AR overdue more than 90 days -19.3 % 482 240 -139 TOTAL -2.9 % 5,713 351 -175 ​ For 2022, the movement in the ECL allowance for trade receivables and contract assets is as follows: Movement in ECL Allowance for Trade Receivables and Contract Assets ​ ​ ​ ​ ​ ​ € millions 2022 2021 ​ ​ ECL Allowance ​ ECL Allowance Balance as at 1/1 ​ -175 ​ -186 Net credit losses recognized -187 -87 Amounts written off 101 98 Balance as at 12/31 -261 -175 ​ For more information about the impact of SAP’s decision to wind down activities in Russia and Belarus on trade receivables, see Note (A.2). Liquidity Risk Liquidity Risk Factors We are exposed to liquidity risk from our obligations towards suppliers, emplo

Fair Value Disclosures on Finan

Fair Value Disclosures on Financial Instruments	12 Months Ended
	Dec. 31, 2022
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 ​ 12/31/2022 ​ ​ ​ ​ Carrying Amount ​ Measurement Categories ​ Fair Value ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ At Amortized At Fair Value Level 1 Level 2 Level 3 Total ​ ​ ​ ​ ​ Cost ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Assets ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash and cash equivalents ​ 9,008 ​ ​ ​ ​ ​ ​ ​ ​ Cash at banks 1 ​ AC ​ 3,176 ​ 3,176 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Time deposits 1 ​ AC ​ 2,976 ​ 2,976 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Money market and similar funds ​ FVTPL ​ 2,855 ​ ​ ​ 2,855 ​ 2,855 ​ ​ ​ ​ ​ 2,855 Trade and other receivables 6,405 ​ ​ ​ ​ ​ ​ ​ ​ Trade receivables 1 AC 5,776 5,776 ​ ​ ​ ​ ​ ​ ​ Other receivables 2 — 629 ​ ​ ​ ​ ​ ​ ​ ​ Other financial assets 6,479 ​ ​ ​ ​ ​ ​ ​ ​ Debt securities AC 32 32 ​ ​ ​ 32 ​ ​ 32 Equity securities FVTPL 5,138 ​ ​ 5,138 ​ 258 0 4,880 5,138 Investments in associates 2 — 151 ​ ​ ​ ​ ​ ​ ​ ​ Time deposits AC 654 654 ​ ​ ​ ​ 654 ​ 654 Financial instruments related to employee benefit plans 2 — 203 ​ ​ ​ ​ ​ ​ ​ ​ Loans and other financial receivables AC 233 233 ​ ​ ​ ​ 233 ​ 233 Derivative assets ​ ​ ​ ​ ​ ​ ​ ​ ​ Designated as hedging instrument ​ ​ ​ ​ ​ ​ ​ ​ ​ FX forward contracts — 33 ​ ​ 33 ​ ​ 33 ​ 33 Interest rate swaps — 0 ​ ​ 0 ​ ​ 0 ​ 0 Not designated as hedging instrument ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ FX forward contracts FVTPL 30 ​ ​ 30 ​ ​ 30 ​ 30 Call options for share-based payments FVTPL 0 ​ ​ 0 ​ ​ 0 ​ ​ 0 Call option on equity shares FVTPL 5 ​ ​ 5 ​ ​ ​ 5 5 Liabilities ​ ​ ​ ​ ​ ​ ​ Trade and other payables -2,226 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Trade payables 1 AC -1,496 -1,496 ​ ​ ​ ​ ​ ​ ​ ​ ​ Other payables 2 — -730 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Financial liabilities -14,355 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Non-derivative financial liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Loans AC -1,456 -1,456 ​ ​ ​ ​ ​ -1,456 ​ ​ -1,456 Bonds AC -9,083 -9,083 ​ ​ ​ -8,301 ​ -928 ​ ​ -9,229 Private placements AC -405 -405 ​ ​ ​ ​ ​ -383 ​ ​ -383 Other non-derivative financial liabilities 3 AC -2,562 -2,562 ​ ​ ​ ​ ​ -422 ​ ​ -422 Derivatives ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Designated as hedging instrument ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ FX forward contracts — -9 ​ ​ -9 ​ ​ ​ -9 ​ ​ -9 Interest rate swaps — -753 ​ ​ -753 ​ ​ ​ -753 ​ ​ -753 Not designated as hedging instrument ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ FX forward contracts FVTPL -88 ​ ​ -88 ​ ​ ​ -88 ​ ​ -88 Total financial instruments, net 5,311 -2,154 ​ 7,212 ​ -5,156 ​ -3,087 ​ 4,886 -3,357 ​ Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Category ​ 12/31/2021 ​ ​ ​ ​ Carrying Amount ​ Measurement Categories ​ Fair Value ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ At Amortized At Fair Value Level 1 Level 2 Level 3 Total ​ ​ ​ ​ ​ ​ Cost ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Assets ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash and cash equivalents ​ 8,898 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash at banks 1 ​ AC ​ 3,149 ​ 3,149 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Time deposits 1 ​ AC ​ 1,467 ​ 1,467 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Money market and similar funds ​ FVTPL ​ 4,281 ​ ​ ​ 4,281 ​ 4,281 ​ ​ ​ ​ ​ 4,281 Trade and other receivables 6,499 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Trade receivables 1 AC 5,888 5,888 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other receivables 2 — 611 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other financial assets 9,033 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Debt securities AC 30 30 ​ ​ ​ 30 ​ ​ ​ 30 Equity securities FVTPL 5,799 ​ ​ 5,799 ​ 772 155 4,871 5,799 Investments in associates 2 — 155 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Time deposits AC ​ 2,602 2,602 ​ ​ ​ ​ 2,602 ​ 2,602 Financial instruments related to employee benefit plans 2 — ​ 201 ​ ​ ​ ​ ​ ​ ​ ​ Loans and other financial receivables AC 186 186 ​ ​ ​ ​ 186 ​ 186 Derivative assets ​ ​ ​ ​ ​ ​ ​ ​ ​ Designated as hedging instrument ​ ​ ​ ​ ​ ​ ​ ​ ​ FX forward contracts — 1 ​ ​ 1 ​ ​ 1 ​ 1 Interest rate swaps — 7 ​ ​ 7 ​ ​ 7 ​ 7 Not designated as hedging instrument ​ ​ ​ ​ ​ ​ ​ ​ ​ FX forward contracts FVTPL 41 ​ ​ 41 ​ ​ 41 ​ 41 Call options for share-based payments FVTPL 0 ​ ​ 0 ​ ​ 0 ​ ​ 0 Call option on equity shares FVTPL 10 ​ ​ 10 ​ ​ ​ 10 10 Liabilities ​ ​ ​ ​ ​ ​ ​ Trade and other payables -1,702 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Trade payables 1 AC -1,089 -1,089 ​ ​ ​ ​ ​ ​ ​ ​ ​ Other payables 2 — -613 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Financial liabilities -15,571 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Non-derivative financial liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Loans AC -1,533 -1,533 ​ ​ ​ ​ ​ -1,533 ​ ​ -1,533 Bonds AC -10,682 -10,682 ​ ​ ​ -10,248 ​ -931 ​ ​ -11,179 Private placements AC -790 -790 ​ ​ ​ ​ ​ -801 ​ ​ -801 Other non-derivative financial liabilities 3 AC -2,424 -2,424 ​ ​ ​ ​ ​ -281 ​ ​ -281 Derivatives ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Designated as hedging instrument ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ FX forward contracts — -31 ​ ​ -31 ​ ​ ​ -31 ​ ​ -31 Interest rate swaps — -49 ​ ​ -49 ​ ​ ​ -49 ​ ​ -49 Not designated as hedging instrument ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ FX forward contracts FVTPL -62 ​ ​ -62 ​ ​ ​ -62 ​ ​ -62 Total financial instruments, net 7,158 -3,194 ​ 9,997 ​ -5,164 ​ -695 ​ 4,881 -978 ​ 1 2 3 Fair Values of Financial Instruments by Instrument Classification ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Category ​ 12/31/2022 ​ ​ Carrying Amount At Amortized Cost At Fair Value Financial assets ​ ​ ​ ​ ​ ​ ​ ​ At fair value through profit or loss FVTPL 8,028 ​ 8,028 At amortized cost AC 12,847 12,847 ​ Financial liabilities At fair value through profit or loss FVTPL -88 -88 At amortized cost AC -15,002 -15,002 ​ Fair Values of Financial Instruments by Instrument Classification ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Category ​ 12/31/2021 ​ ​ Carrying Amount At Amortized Cost At Fair Value Financial assets ​ ​ ​ ​ ​ ​ ​ ​ At fair value through profit or loss FVTPL 10,131 10,131 At amortized cost AC 13,323 13,323 ​ Financial liabilities At fair value through profit or loss FVTPL -62 -62 At amortized cost AC -16,517 -16,517 ​ 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 Hierarchy Determination of Fair Value/Valuation Technique Significant Unobservable Inputs Interrelationship Between Significant Unobservable Inputs and Fair Value Measurement 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 0.75 to 24.0 ) -Revenues of investees -Discounts for lack of marketability ( 7.3% to 28.3 %) ​ 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) Type Fair Value Hierarchy Determination of Fair Value/Valuation Technique Significant Unobservable Inputs Interrelationship Between Significant Unobservable Inputs and Fair Value Measurement ​ ​ ​ ​ 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. ​ - Nature and selection of financing rounds - Weighting of financings rounds - Discounts for lack of marketability - Weighting of equity allocation method such as option pricing model and common stock equivalent model - Volatility assumptions - Estimated time to exit - Imminent exit value ​ The estimated fair value would increase (decrease) if: - Different financing rounds are selected - Weighting of financing rounds changes -Weighting of the applied equity allocation methods changes - Volatility assumptions were higher (lower) - Estimated time to exit increases (decreases) - The imminent exit value increases (decreases) ​ ​ ​ ​ Last financing round valuations ​ Nature and pricing indication of latest financing round ​ The estimated fair value would increase (decrease) if: -Price of latest financing round would increase (decrease) - The overall company value would be higher (lower) - The respective analyzed share class would be affected by this change due to its rights and preferences ​ ​ ​ ​ Net asset value/fair market value as reported by the respective funds ​ Net asset value calculations of the respective funds ​ The estimated fair value would increase (decrease) if: Reported net asset value of respective fund would be higher (lower) 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 €93 million in 2022 ( 2021: €1.030 million), while 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 2022 2021 1/1 4,881 2,508 Transfers Into Level 3 0 0 Out of Level 3 -25 -455 Purchases 522 1,076 Sales -43 -852 Gains/losses ​ ​ Included in financial income, net -789 2,348 Included in exchange differences in other comprehensive income 337 256 12/31 4,883 4,881 Change in unrealized gains/losses in profit or loss for equity investments held at the end of the reporting period -788 1,789 ​ Transfers out of Level 3 are due to initial public offerings of the respective investees or distributions in kind in the form of listed investees. 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, 2022
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, the Supervisory Board, related party transactions, and other corporate governance topics. (G.1) Prepaid Expenses and Other Tax Assets ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2022 ​ 2021 ​ ​ Current ​ Non-Current ​ Total ​ Current Non-Current Total Prepaid expenses 828 ​ 512 ​ 1,340 ​ 588 ​ 242 ​ 830 Other tax assets 244 ​ 49 ​ 293 ​ 219 ​ 53 ​ 272 Total 1,072 ​ 561 ​ 1,633 ​ 807 ​ 295 ​ 1,102 / ​ 2,139 ​ 3,580 ​ 5,719 ​ 1,633 ​ 2,628 ​ 4,261 ​ Prepaid expenses and other tax assets as % of / ​ 50 ​ 16 ​ 29 ​ 49 ​ 11 ​ 26 ​ ​ Prepaid expenses primarily consist of prepayments for hyperscalers, support services, and software royalties. Other tax assets primarily consist of value-added tax (VAT).

Other Tax Liabilities

Other Tax Liabilities	12 Months Ended
	Dec. 31, 2022
Other Tax Liabilities
Other Tax Liabilities	(G.2) Other Tax Liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2022 ​ 2021 ​ Current ​ Non-Current ​ Total ​ Current Non-Current Total Other tax liabilities 662 ​ 0 ​ 662 ​ 646 ​ 0 ​ 646 / ​ 4,818 ​ 705 ​ 5,523 ​ 5,203 ​ 860 ​ 6,063 Other tax liabilities as % of / 14 ​ 0 ​ 12 ​ 12 ​ 0 ​ 11 ​ Other tax liabilities primarily consist of VAT, payroll tax, sales tax, and withholding tax.

Other Litigation, Claims, and L

Other Litigation, Claims, and Legal Contingencies	12 Months Ended
	Dec. 31, 2022
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, 2022, 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, 2022 and 2021. 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, 2022, 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 alleged that SAP misappropriated trade secrets of Teradata, infringed Teradata’s copyrights (this claim was subsequently withdrawn by Teradata), and violated U.S. antitrust laws. Teradata sought unspecified monetary damages and injunctive relief. In 2019, SAP asserted patent infringement counterclaims against Teradata seeking monetary damages and injunctive relief. In 2020, Teradata initiated a second civil lawsuit against SAP asserting patent infringement, seeking monetary damages and injunctive relief; in February 2021, SAP filed patent infringement counterclaims against Teradata in this second U.S. lawsuit as well as a civil lawsuit against Teradata in Germany asserting patent infringement, seeking monetary damages and injunctive relief. Currently, all claims between the parties have been dismissed. Teradata has appealed the dismissal of its trade secret and antitrust claims; this appeal is expected to be completed by late 2023. 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 €344 million (2021: €195 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 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 and neither the outcome of the investigations nor the date when substantiated findings will be available is predictable at this point in time. 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. Although there could be an unfavorable outcome in one or more of the ongoing investigations, it is impossible at this point in time to make an informed judgment about any possible financial impact. As a consequence, as at December 31, 2022, no provisions have been recognized for potential anti-bribery law violations in our consolidated financial statements. It is currently 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, 2022
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, 2022 Christian Klein Chief Executive Officer Corporate Development and Strategy, Security and Secrecy, Compliance, Sustainability and Business Networks Supervisory Board, adidas AG, Herzogenaurach, Germany Sabine Bendiek Chief People & Operating 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, Working Capital Management Solutions Supervisory Board, HeidelbergCement AG, Heidelberg, Germany Juergen Mueller Chief Technology Officer Technology & Innovation Technology and Innovation Strategy, SAP Business Technology Platform including Data Management, Analytics and Planning, Integration, and Application Development Capabilities Supervisory Board, DFKI GmbH, Kaiserslautern, Germany (until February 15, 2022) Scott Russell Customer Success Global Field Organization including Sales, Services, Partner Ecosystem, and Customer Engagement Thomas Saueressig SAP Product Engineering Global Responsibility for all SAP Business Software Applications, Cloud Operations and Support, Cross-Development Functions, SAP Enterprise Adoption Organization Board of Directors, Nokia Corporation, Espoo, Finland (from April 5, 2022) Julia White Chief Marketing and Solutions Officer Global Marketing, Corporate Communications, Government Affairs Supervisory Board Memberships on supervisory boards and other comparable governing bodies of enterprises, other than subsidiaries of SAP, on December 31, 2022 Prof. Dr. h.c. mult. Hasso Plattner 2, 4, 6, 8 Chairperson Lars Lamadé 1, 2, 4, 8 Deputy Chairperson Head of Global Sponsorships Supervisory Board, Rhein-Neckar Loewen GmbH, Kronau, Germany Manuela Asche- Holstein 3, 7, 8 Industry Advisor Expert Member of the SAP Germany SE & Co. KG Works Council Aicha Evans 2, 4, 6, 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 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 Margret Klein-Magar 1, 2, 3, 4 Vice President, Head of SAP Alumni Relations Chairperson of the Spokespersons’ Committee of Senior Managers of SAP SE Monika Kovachka-Dimitrova 1, 2, 4, 7 Chief Operations Expert Member of the SAP SE Works Council (Europe) Peter Lengler 1, 3, 7, 8 Value Advisor Expert Member of the SAP Germany SE & Co. KG Works Council and Member of the SAP SE Works Council (Europe) (until November 21, 2022) Jennifer Xin-Zhe Li (from May 18, 2022) 3, 5 General Partner of Changcheng Investment Partners, Beijing, China Board of Directors, Flex Ltd., Singapore and San José, CA, United States (until August 25, 2022) Board of Directors, ABB Ltd., Zurich, Switzerland Board of Directors, Kone Oy, Espoo, Finland Board of Directors, Full Truck Alliance Co. Ltd., Nanjing, Jiangsue, China, and Cayman Islands Dr. Qi Lu 4, 7, 8 CEO, MiraclePlus Ltd., Beijing, China Board of Directors, Pinduoduo Inc., Shanghai, China Chairperson of the Board of Directors, Pine Field Holding Limited, Cayman Islands Chairperson of the Board of Directors, Pine Field Holding Limited, Hong Kong, China Chairperson of the Board of Directors, Pine Field Ltd., Beijing, China Gerhard Oswald 2, 4, 8 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 Vice President, Head of Women in Tech SAP Supervisory Board, Schloss Dagstuhl – Leibniz Center for Informatics, Wadern, Germany (from May 20, 2022) Supervisory Board, HV Capital Manager GmbH, Munich, Germany (from May 1, 2022) Dr. Friederike Rotsch 2, 3, 6, 7 Group General Counsel and Head of Group Legal & Compliance, Merck KGaA, Darmstadt, Germany Heike Steck 1, 4 , 5, 7 Senior Operations Manager Member of the SAP SE Works Council and Member of the SAP SE Works Council (Europe) Helmut Stengele On Early Retirement Dr. Rouven Westphal 3, 5, 6, 8 Member of the Executive Board of the Hasso Plattner Foundation, Potsdam, Germany, and Managing Director of the General Partner of HPC Germany GmbH & Co. KG, Potsdam, Germany Advisory Board, Sharks Sports & Entertainment LLC, San José, CA, United States Dr. Gunnar Wiedenfels 3, 5, 6 Chief Financial Officer, Warner Bros. Discovery, Inc., New York, NY, United States Board of Directors, OWN LLC, West Hollywood, CA, United States Board of Directors, Speechagain, Inc., New York, NY, United States James Wright 1, 3, 5, 8 Chairperson of the SAP SE Works Council (Europe) (until November 21, 2022) Member of the SAP SE Works Council (Europe) (from November 22, 2022) Supervisory Board Members Who Left During 2022 Bernard Liautaud (until May 18, 2022) 1 2 3 4 5 6 7 8

Executive and Supervisory Board

Executive and Supervisory Board Compensation	12 Months Ended
	Dec. 31, 2022
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 2022, 2021 and 2020, share units were issued to the Executive Board members under the LTI 2020. For more information about the terms and details of this plan, see Note (B.3) 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 2022, 2021, and 2020 was as follows: Executive Board Compensation ​ ​ ​ ​ ​ ​ ​ ​ € thousands 2022 ​ 2021 2020 Short-term employee benefits 12,556 ​ 25,015 5,094 Share-based payment 20,726 ​ 25,095 23,095 Subtotal 33,282 ​ 50,110 28,189 Post-employment benefits -1,429 ​ 464 488 Thereof defined-benefit -1,433 ​ 461 487 Thereof defined-contribution 4 ​ 3 1 Termination Benefits ​ 9,600 ​ NA ​ NA Total 41,453 ​ 50,574 28,677 ​ Share-Based Payment for Executive Board Members ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 ​ 2021 2020 Number of share units granted 205,965 ​ 238,428 ​ 201,690 Total expense in € thousands 9,986 ​ 6,356 ​ 11,173 ​ 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 2022 ​ 2021 2020 DBO 12/31 1,462 ​ 3,435 ​ 3,520 Annual pension entitlement 114 ​ 108 ​ 98 ​ The total annual compensation of the Supervisory Board members is as follows: Supervisory Board Compensation ​ ​ ​ ​ ​ ​ ​ ​ € thousands 2022 ​ 2021 2020 Total compensation 5,206 ​ 3,856 ​ 3,755 Thereof fixed compensation 3,149 ​ 3,176 ​ 3,149 Thereof committee remuneration 2,058 ​ 680 ​ 606 ​ 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 ​ 2022 2021 2020 Payments ​ 2,217 2,159 3,010 DBO 12/31 ​ 31,217 42,313 44,043 ​ 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 2022, 2021, or 2020. Detailed information about the different elements of the compensation is disclosed in the Compensation Report, which is available on SAP’s Web site.

Related Party Transactions Othe

Related Party Transactions Other Than Board Compensation	12 Months Ended
	Dec. 31, 2022
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, Chairperson 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. ​ Related Party Transactions ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Companies controlled by ​ ​ ​ ​ ​ ​ Executive Board Members ​ Supervisory Board Members ​ Supervisory Board Members ​ Associated Entities € millions ​ 2022 ​ 2021 ​ 2022 ​ 2021 ​ 2022 ​ 2021 ​ 2022 ​ 2021 Products and services provided NA NA 0 0 1 2 11 6 Products and services received NA NA 2 1 2 1 4 4 93 37 Sponsoring and other financial support provided NA NA NA NA 5 3 NA NA Outstanding balances at year end (Vendors) NA NA 0 0 0 0 -18 -15 Outstanding balances at year end (Customers) NA NA 0 0 0 0 4 4 Commitments at year end NA NA 0 0 51 2 6 NA NA ​ 1 2 The longest of these commitments is six years . ​ 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, 2022
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 18, 2022, our shareholders elected KPMG AG Wirtschaftsprüfungsgesellschaft (KPMG) as SAP’s independent auditor for 2022. 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 2022 and the previous years: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2022 ​ 2021 ​ 2020 ​ KPMG AG Foreign Total KPMG AG Foreign Total KPMG AG Foreign Total ​ ​ (Germany) ​ KPMG Firms ​ ​ ​ (Germany) ​ KPMG Firms ​ ​ ​ (Germany) ​ KPMG Firms ​ ​ Audit fees 4 10 14 3 8 12 3 9 12 Audit-related fees 3 7 10 2 5 7 0 1 2 Tax fees 0 0 0 0 0 0 0 0 0 All other fees 0 0 0 0 0 0 0 0 0 Total 7 17 24 6 13 19 3 10 14 ​ Audit fees are the aggregate fees charged by KPMG for auditing our consolidated financial statements and the statutory financial statements of SAP SE and its subsidiaries. Audit-related fees are fees charged by KPMG for assurance and related services that are reasonably related to the performance of the audit and for service organization attestation procedures.

Events After the Reporting Peri

Events After the Reporting Period	12 Months Ended
	Dec. 31, 2022
Events After the Reporting Period
Events After the Reporting Period	(G.8) Events After the Reporting Period Increased Focus on Strategic Growth Areas and Accelerated Cloud Transformation In 2023, SAP will conduct a targeted restructuring program in selected areas of the Company. The purpose is to further focus on strategic growth areas by aligning our operating models and go-to-market approach with our accelerated cloud transformation. Furthermore, SAP intends to strengthen its core business and improve overall process efficiency. The program is expected to affect approximately 2.5% of SAP’s employees. The vast majority of the €250 million to €300 million in restructuring costs associated with the program is expected to be recognized in the first quarter of 2023, impacting IFRS operating profit. SAP to Explore a Sale of Its Stake in Qualtrics In line with SAP’s strategic initiative to streamline its portfolio, SAP has decided to explore a sale of its stake in Qualtrics. In the event of a successful transaction, SAP intends to remain a go-to-market and technology partner, servicing its joint customers and contributing to its growth and category leadership. SAP is currently evaluating the accounting treatment and a potential recognition as discontinued operation according to IFRS 5. A final decision on any transaction, its conditions, and timing is subject to market conditions, agreement on acceptable terms, regulatory approvals, and the approval of the SAP SE Supervisory Board. Organizational Changes At the beginning of 2023, SAP modified its organizational structure to further drive simplification and integration. The organizational changes might also affect SAP’s segment reporting.

Scope of Consolidation, Subsidi

Scope of Consolidation, Subsidiaries and Other Equity Investments	12 Months Ended
	Dec. 31, 2022
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 12/31/2020 269 Additions 39 Disposals -18 12/31/2021 ​ 290 Additions ​ 26 Disposals ​ -28 12/31/2022 288 ​ 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 1 Major Subsidiaries ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Owner-ship Total Revenue Profit/Loss (–) Total Equity as Number of Foot-note ​ ​ ​ ​ in 2022 2 ​ After Tax for ​ at 12/31/2022 2 ​ Employees as ​ ​ ​ ​ ​ ​ ​ ​ 2022 2 ​ ​ ​ at 12/31/2022 3 ​ ​ ​ % € thousands € thousands € thousands ​ ​ ​ ​ Ariba Technologies India Private Limited, Bengaluru, India ​ 100 ​ 104,281 ​ 18,076 ​ 41,087 ​ 1,308 ​ ​ Ariba, Inc., Palo Alto, CA, United States 100 1,457,046 543,678 6,147,376 1,647 ​ ​ Concur Technologies, Inc., Bellevue, WA, United States ​ 100 ​ 2,036,964 ​ 329,150 ​ 8,702,490 ​ 3,368 ​ ​ Qualtrics, LLC, Wilmington, DE, United States 100 1,389,345 -1,279,289 8,276,577 3,920 ​ ​ SAP (China) Co., Ltd., Shanghai, China 100 1,315,556 78,398 -115,740 6,485 ​ 18 SAP (Schweiz) AG, Biel, Switzerland ​ 100 ​ 1,220,424 ​ 121,350 ​ 240,769 ​ 860 ​ ​ SAP (UK) Limited, Feltham, United Kingdom 100 1,326,666 109,566 174,850 1,721 ​ ​ SAP America, Inc., Newtown Square, PA, United States 100 7,679,678 -49,123 20,620,854 9,275 ​ ​ SAP Argentina S.A., Buenos Aires, Argentina ​ 100 ​ 211,896 ​ 20,369 ​ 54,086 ​ 1,115 ​ 18 SAP Asia Pte. Ltd., Singapore, Singapore 100 658,218 18,237 16,758 1,109 ​ 18 SAP Australia Pty Ltd, Sydney, Australia 100 854,197 64,877 114,663 1,317 ​ ​ SAP Brasil Ltda., São Paulo, Brazil 100 680,482 10,379 67,004 2,532 ​ 18 SAP Canada Inc., Toronto, Canada 100 1,143,722 61,871 701,953 3,106 ​ ​ SAP Deutschland SE & Co. KG, Walldorf, Germany 100 5,213,029 792,021 1,724,802 4,915 ​ 9 SAP España - Sistemas, Aplicaciones y Productos en la Informática, S.A., Madrid, Spain ​ 100 ​ 555,000 ​ 16,247 ​ 207,794 ​ 912 ​ ​ SAP France S.A., Levallois-Perret, France 100 1,095,975 271,450 1,982,374 1,562 ​ ​ SAP Hungary Rendszerek, Alkalmazások és Termékek az Adatfeldolgozásban Informatikai Kft., Budapest, Hungary 100 149,269 3,350 26,803 1,317 ​ ​ SAP India Private Limited, Bengaluru, India 100 752,754 105,449 439,985 2,279 ​ ​ SAP Industries, Inc., Newtown Square, PA, United States 100 589,487 122,241 1,316,745 256 ​ ​ SAP Italia Sistemi Applicazioni Prodotti in Data Processing S.p.A., Vimercate, Italy 100 643,856 30,780 147,910 792 ​ ​ SAP Japan Co., Ltd., Tokyo, Japan 100 1,186,733 103,861 407,789 1,424 ​ ​ SAP Labs Bulgaria EOOD, Sofia, Bulgaria ​ 100 ​ 97,599 ​ 4,192 ​ 25,753 ​ 1,249 ​ ​ SAP Labs India Private Limited, Bengaluru, India 100 807,222 77,473 285,829 10,406 ​ ​ SAP Labs, LLC, Palo Alto, CA, United States 100 628,751 86,076 758,813 1,871 ​ ​ SAP México S.A. de C.V., Mexico City, Mexico 100 517,905 -7,337 119,388 1,060 ​ ​ SAP National Security Services, Inc., Newtown Square, PA, United States ​ 100 ​ 1,148,035 ​ 225,370 ​ 554,346 ​ 592 ​ ​ SAP Nederland B.V., 's-Hertogenbosch, the Netherlands 100 749,366 384,264 827,982 693 ​ 13 SAP Service and Support Centre (Ireland) Limited, Dublin, Ireland 100 273,401 43,567 68,008 1,706 ​ ​ SAP Services s.r.o., Prague, Czech Republic ​ 100 ​ 100,727 ​ 1,264 ​ 17,933 ​ 1,280 ​ ​ SuccessFactors, Inc., Newtown Square, PA, United States 100 817,875 322,698 5,416,686 767 ​ ​ ​ Other Subsidiaries 4 ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ "SAP Kazakhstan" LLP, Almaty, Kazakhstan 100 ​ ​ 110405, Inc., Newtown Square, PA, United States 100 ​ ​ Abakus Ukraine Limited Liability Company, Kyiv, Ukraine ​ 100 ​ ​ Ambin Properties Proprietary Limited, Johannesburg, South Africa 100 ​ 18 Apex Expert Solutions LLC, Chantilly, VA, United States ​ 100 ​ ​ AppGyver Inc., Indianapolis, IN, United States ​ 100 ​ ​ AppGyver Oy., Espoo, Finland ​ 100 ​ ​ Ariba Czech s.r.o., Prague, Czech Republic 100 ​ ​ Ariba India Private Limited, Gurugram, India 100 ​ ​ Ariba International Holdings, Inc., Wilmington, DE, United States 100 ​ ​ Ariba International Singapore Pte. Ltd., Singapore, Singapore 100 ​ ​ Ariba International, Inc., Wilmington, DE, United States 100 ​ ​ Ariba Slovak Republic, s.r.o., Košice, Slovakia 100 ​ ​ Ariba Software Technology Services (Shanghai) Co., Ltd., Shanghai, China 100 ​ ​ Ariba Technologies Netherlands B.V., 's-Hertogenbosch, the Netherlands 100 ​ 13 Baiza Capital LLC, Newark, NJ, United States ​ 0 ​ 5, 8 Baiza Capital S.A., Luxembourg, Luxembourg ​ 0 ​ 5, 8 Business Objects Holding B.V., 's-Hertogenbosch, the Netherlands 100 ​ 13 Business Objects Option, LLC, Wilmington, DE, United States 100 ​ ​ Business Objects Software Limited (Trading as SAP Solutions), Dublin, Ireland 100 ​ ​ Callidus Software Inc., San Ramon, CA, United States ​ 100 ​ ​ Callidus Software Pty. Ltd., Sydney, Australia ​ 100 ​ ​ CallidusCloud (India) Private Limited, Hyderabad, India ​ 100 ​ ​ Christie Partners Holding C.V., 's-Hertogenbosch, the Netherlands 100 ​ ​ Clarabridge Netherlands B.V., Amsterdam, the Netherlands ​ 100 ​ ​ Clarabridge UK Ltd, London, United Kingdom ​ 100 ​ ​ Clarabridge, Inc., Reston, VA, United States ​ 100 ​ ​ ClearTrip Inc. (Mauritius), Ebene, Mauritius 100 ​ ​ ClearTrip Inc., George Town, Cayman Islands 57 ​ ​ ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ CNQR Operations Mexico S. de. R.L. de. C.V., Mexico City, Mexico 100 ​ ​ Concur (Canada), Inc., Toronto, Canada 100 ​ ​ Concur (Czech) s.r.o., Prague, Czech Republic ​ 100 ​ ​ Concur (France) S.A.S., Levallois-Perret, France 100 ​ ​ Concur (Germany) GmbH, Frankfurt am Main, Germany 100 ​ 10, 11 Concur (Japan) Ltd., Tokyo, Japan 97 ​ ​ Concur (New Zealand) Limited, Wellington, New Zealand 100 ​ 16 Concur (Philippines) Inc., Makati City, Philippines 100 ​ ​ Concur (Switzerland) GmbH, Zurich, Switzerland 100 ​ 15 Concur Holdings (France) S.A.S., Levallois-Perret, France 100 ​ ​ Concur Holdings (Netherlands) B.V., 's-Hertogenbosch, the Netherlands 100 ​ 13 Concur Technologies (Australia) Pty. Limited, Sydney, Australia 100 ​ ​ Concur Technologies (Hong Kong) Limited, Hong Kong, China 100 ​ ​ Concur Technologies (India) Private Limited, Bengaluru, India 100 ​ ​ Concur Technologies (Singapore) Pte. Ltd., Singapore, Singapore 100 ​ 18 Concur Technologies (UK) Limited, Feltham, United Kingdom 100 ​ ​ ConTgo Consulting Limited, Feltham, United Kingdom 100 ​ 18 ConTgo Limited, Feltham, United Kingdom 100 ​ 12 Crystal Decisions (UK) Limited, Feltham, United Kingdom 100 ​ 12 Delighted, LLC, Wilmington, DE, United States ​ 100 ​ ​ Delos Cloud GmbH, Schönefeld, Germany ​ 100 ​ 5 Emarsys Beijing Limited, Beijing, China ​ 100 ​ ​ Emarsys eMarketing Systems GmbH, Vienna, Austria ​ 100 ​ ​ Emarsys İletişim Sistemleri Tic. Ltd Şti., Istanbul, Turkey ​ 100 ​ ​ Emarsys Interactive Services GmbH, Berlin, Germany ​ 100 ​ ​ Emarsys Limited, Hong Kong, China ​ 100 ​ ​ Emarsys North America, Inc., Indianapolis, IN, United States ​ 100 ​ ​ Emarsys Pte. Ltd., Singapore, Singapore ​ 100 ​ ​ Emarsys Pty Ltd, Sydney, Australia ​ 100 ​ ​ Emarsys S.A.S., Levallois-Perret, France ​ 100 ​ ​ Emarsys Schweiz GmbH, Zurich, Switzerland ​ 100 ​ ​ Emarsys UK Ltd, London, United Kingdom ​ 100 ​ ​ EMARSYS-Technologies Informatikai Szolgáltató Kft., Budapest, Hungary ​ 100 ​ ​ Engagor N.V., Ghent, Belgium ​ 100 ​ ​ Engagor, Inc., Wilmington, DE, United States ​ 100 ​ ​ ESS Cubed Procurement Proprietary Limited, Johannesburg, South Africa 100 ​ ​ Extended Systems, Inc., San Ramon, CA, United States 100 ​ ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ Financial Fusion, Inc., San Ramon, CA, United States 100 ​ Flyin Travel and Tourism Private Limited, Hyderabad, India ​ 100 ​ ​ FreeMarkets Ltda., São Paulo, Brazil 100 ​ Hipmunk, Inc., San Francisco, CA, United States 100 ​ ​ hybris (U.S.) Corporation, Wilmington, DE, United States 100 ​ hybris GmbH, Munich, Germany 100 ​ 10, 11 INNAAS s.r.l., Rome, Italy ​ 100 ​ 5 Inxight Federal Systems Group, Inc., Wilmington, DE, United States 100 ​ IP Asset Holdings, LLC, Provo, UT, United States ​ 100 ​ ​ LeadFormix, Inc., San Ramon, CA, United States ​ 100 ​ ​ LLC "Emarsys", Moscow, Russia ​ 100 ​ ​ LLC “SAP Labs“, Moscow, Russia 100 ​ LLC “SAP Ukraine”, Kyiv, Ukraine 100 ​ 18 Loyalsys GmbH, Vienna, Austria ​ 100 ​ ​ Loyalsys Technologies Israel Ltd., Tel Aviv, Israel 100 ​ ​ Market Metrix Iberia S.L., Barcelona, Spain ​ 100 ​ ​ Market Metrix Singapore Pte. Ltd., Singapore, Singapore ​ 100 ​ ​ Market Metrix, A Clarabridge Company, LLC, Wilmington, DE, United States ​ 100 ​ ​ New Debden Merger Sub II LLC, Wilmington, DE, United States ​ 100 ​ ​ Nihon Ariba K.K., Tokyo, Japan 100 ​ Outerjoin, Inc., San Ramon, CA, United States ​ 100 ​ ​ OutlookSoft Deutschland GmbH, Walldorf, Germany 100 ​ 10, 11 Plat.One Lab S.r.l., Genoa, Italy 100 ​ ​ PT SAP Indonesia, Jakarta, Indonesia 99 ​ QAL Technologies Pty Ltd, Sydney, Australia ​ 100 ​ ​ QCL Technologies Holdings, LLC, Wilmington, DE, United States ​ 100 ​ 5 QCL Technologies ULC, Toronto, Canada ​ 100 ​ ​ QDL Technologies GmbH, Munich, Germany ​ 100 ​ ​ QFL Technologies S.A.R.L., Paris, France ​ 100 ​ ​ QIL Technologies Limited, Dublin, Ireland ​ 100 ​ ​ QPL Technologies sp. z o.o., Kraków, Poland ​ 100 ​ ​ QSL Technologies Pte. Ltd., Singapore, Singapore ​ 100 ​ ​ Quadrem Africa Pty. Ltd., Johannesburg, South Africa 100 ​ Quadrem Brazil Ltda., Rio de Janeiro, Brazil 100 ​ Quadrem Chile Ltda., Santiago de Chile, Chile 100 ​ Quadrem International Ltd., Hamilton, Bermuda 100 ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ Quadrem Netherlands B.V., 's-Hertogenbosch, the Netherlands ​ 100 ​ 13 Quadrem Overseas Cooperatief U.A., 's-Hertogenbosch, the Netherlands ​ 100 ​ ​ Quadrem Peru S.A.C., Lima, Peru ​ 100 ​ ​ Qualtrics Colombia S.A.S., Bogotá, D.C., Colombia ​ 100 ​ 5 Qualtrics de Argentina S.R.L., Buenos Aires, Argentina ​ 100 ​ 5 Qualtrics Holdings I, LLC, Wilmington, DE, United States ​ 100 ​ 5 Qualtrics Holdings II, LLC, Wilmington, DE, United States ​ 100 ​ 5 Qualtrics Holdings Inc., Wilmington, DE, United States ​ 100 ​ ​ Qualtrics Hong Kong Limited, Hong Kong, China ​ 100 ​ ​ Qualtrics India Private Limited, Mumbai, India ​ 100 ​ ​ Qualtrics International Inc., Wilmington, DE, United States ​ 71 ​ 19 Qualtrics Ireland Limited, Dublin, Ireland ​ 100 ​ ​ Qualtrics Japan LLC, Tokyo, Japan ​ 100 ​ ​ Qualtrics Korea, LLC, Seoul, South Korea ​ 100 ​ ​ Qualtrics Mexico, S. DE R.L. DE C.V., Mexico City, Mexico ​ 100 ​ ​ Qualtrics Middle East FZ-LLC, Dubai, United Arab Emirates ​ 100 ​ 5 Qualtrics Netherlands B.V., Amsterdam, the Netherlands 100 ​ ​ Qualtrics Provo HQ, LLC, Wilmington, DE, United States ​ 100 ​ ​ Qualtrics Sweden AB, Stockholm, Sweden ​ 100 ​ ​ Qualtrics Switzerland AG, Zurich, Switzerland ​ 100 ​ ​ Qualtrics Technologies Brasil Ltda., São Paulo, Brazil ​ 100 ​ ​ Qualtrics Technologies Spain, S.L.U., Madrid, Spain 100 ​ ​ QUL Technologies Limited, London, United Kingdom ​ 100 ​ ​ SAP (Beijing) Software System Co., Ltd., Beijing, China 100 ​ ​ SAP (China) Holding Co., Ltd., Beijing, China ​ 100 ​ ​ SAP Andina y del Caribe C.A., Caracas, Venezuela 100 ​ 18 SAP AZ LLC, Baku, Azerbaijan 100 ​ ​ SAP Belgium – Systems, Applications and Products S.A., Brussels, Belgium 100 ​ SAP Beteiligungs GmbH, Walldorf, Germany 100 ​ SAP Bulgaria EOOD, Sofia, Bulgaria 100 ​ SAP Business Services Center Nederland B.V., ‘s-Hertogenbosch, the Netherlands 100 ​ 13 SAP Chile Limitada, Santiago de Chile, Chile 100 ​ 18 SAP CIS, LLC, Moscow, Russia 100 ​ SAP Colombia S.A.S., Bogotá, D.C., Colombia 100 ​ 18 SAP Costa Rica, S.A., San José, Costa Rica 100 ​ 18 SAP ČR, spol. s r.o., Prague, Czech Republic 100 ​ SAP Cyprus Limited, Nicosia, Cyprus 100 ​ SAP d.o.o., Zagreb, Croatia 100 ​ 18 SAP Danmark A/S, Copenhagen, Denmark 100 ​ SAP Dritte Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany 100 ​ SAP East Africa Limited, Nairobi, Kenya 100 ​ 18 SAP Egypt LLC, Cairo, Egypt 100 ​ 18 SAP EMEA Inside Sales S.L., Madrid, Spain 100 ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ SAP Erste Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany 100 ​ 10, 11 SAP Estonia OÜ, Tallinn, Estonia 100 ​ SAP Financial, Inc., Toronto, Canada 100 ​ SAP Finland Oy, Espoo, Finland 100 ​ SAP Foreign Holdings GmbH, Walldorf, Germany 100 ​ SAP France Holding S.A., Levallois-Perret, France 100 ​ SAP Global Marketing, Inc., New York, NY, United States 100 ​ SAP Hellas Single Member S.A., Athens, Greece 100 ​ SAP Hong Kong Co., Ltd., Hong Kong, China 100 ​ 18 SAP Hosting Beteiligungs GmbH, St. Leon-Rot, Germany 100 ​ 10, 11 SAP India (Holding) Pte. Ltd., Singapore, Singapore 100 ​ SAP International Panama, S.A., Panama City, Panama 100 ​ SAP International, Inc., Miami, FL, United States 100 ​ SAP Investments, Inc., Wilmington, DE, United States 100 ​ SAP Ireland Limited, Dublin, Ireland 100 ​ 14 SAP Ireland US - Financial Services Designated Activity Company, Dublin, Ireland 100 ​ SAP Israel Ltd., Ra’anana, Israel 100 ​ 18 SAP Korea Ltd., Seoul, South Korea 100 ​ SAP Labs France S.A.S., Mougins, France 100 ​ SAP Labs Israel Ltd., Ra’anana, Israel 100 ​ SAP Labs Korea, Inc., Seoul, South Korea 100 ​ SAP Latvia SIA, Riga, Latvia 100 ​ SAP Malaysia Sdn. Bhd., Kuala Lumpur, Malaysia 100 ​ ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ SAP Middle East and North Africa L.L.C., Dubai, United Arab Emirates 49 ​ 6, 18 SAP Middle East FZ-LLC, Dubai, United Arab Emirates 100 ​ 18 SAP Nederland Holding B.V.,‘s-Hertogenbosch, the Netherlands 100 ​ 13 SAP New Zealand Limited, Auckland, New Zealand 100 ​ SAP Norge AS, Oslo, Norway 100 ​ SAP North West Africa Ltd, Casablanca, Morocco 100 ​ ​ SAP Österreich GmbH, Vienna, Austria 100 ​ SAP Perú S.A.C., Lima, Peru 100 ​ 18 SAP Philippines, Inc., Taguig City, Philippines 100 ​ 18 SAP Polska Sp. z o.o., Warsaw, Poland 100 ​ SAP Portals Europe GmbH, Walldorf, Germany 100 ​ SAP Portals Holding Beteiligungs GmbH, Walldorf, Germany 100 ​ SAP Portals Israel Ltd., Ra’anana, Israel 100 ​ SAP Portugal – Sistemas, Aplicações e Produtos Informáticos, Sociedade Unipessoal, Lda., Porto Salvo, Portugal 100 ​ SAP Projektverwaltungs- und Beteiligungs GmbH, Walldorf, Germany 100 ​ ​ SAP Public Services, Inc., Washington, DC, United States 100 ​ SAP Puerto Rico GmbH, Walldorf, Germany 100 ​ 10, 11, 18 SAP Retail Solutions Beteiligungsgesellschaft GmbH, Walldorf, Germany 100 ​ SAP Romania SRL, Bucharest, Romania 100 ​ SAP Saudi Arabia Software Services Ltd, Riyadh, Kingdom of Saudi Arabia 100 ​ SAP Saudi Arabia Software Trading Ltd, Riyadh, Kingdom of Saudi Arabia 75 ​ 18 ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ SAP Sechste Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany ​ 100 ​ 10, 11 SAP Siebte Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany 100 ​ 10, 11 SAP sistemi, aplikacije in produkti za obdelavo podatkov d.o.o., Ljubljana, Slovenia 100 ​ SAP Slovensko s.r.o., Bratislava, Slovakia 100 ​ SAP Software and Services LLC, Doha, Qatar 49 ​ 6, 18 SAP Svenska Aktiebolag, Stockholm, Sweden 100 ​ ​ SAP System Application and Products Asia Myanmar Limited, Yangon, Myanmar ​ 100 ​ ​ SAP Systems, Applications and Products in Data Processing (Thailand) Ltd., Bangkok, Thailand 100 ​ SAP Taiwan Co., Ltd., Taipei, Taiwan 100 ​ ​ SAP Technologies Inc., Palo Alto, CA, United States 100 ​ SAP Training and Development Institute FZCO, Dubai, United Arab Emirates 100 ​ 18 SAP Türkiye Yazilim Üretim ve Ticaret A.Ş., Istanbul, Turkey 100 ​ SAP UAB, Vilnius, Lithuania 100 ​ SAP Ventures Investment GmbH, Walldorf, Germany 100 ​ 10, 11 SAP Vierte Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany 100 ​ SAP Vietnam Company Limited, Ho Chi Minh City, Vietnam ​ 100 ​ ​ SAP West Balkans d.o.o., Belgrade, Serbia 100 ​ SAP Zweite Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany 100 ​ 10, 11 SAP.io Fund, L.P., Austin, TX, United States ​ 0 ​ 7 Sapphire Fund Investments II Holdings, LLC, Austin, TX, United States ​ 100 ​ 7 Sapphire Fund Investments II, L.P., Austin, TX, United States ​ 0 ​ 7 Sapphire Fund Investments III Holdings, LLC, Austin, TX, United States ​ 100 ​ 5, 7 Sapphire Fund Investments III, L.P., Austin, TX, United States ​ 0 ​ 7 Sapphire SAP HANA Fund of Funds, L.P., Austin, TX, United States 0 ​ 7 Sapphire Ventures Fund I, L.P., Austin, TX, United States 0 ​ 7 Sapphire Ventures Fund II, L.P., Austin, TX, United States 0 ​ 7 Sapphire Ventures Fund III, L.P., Austin, TX, United States ​ 0 ​ 7 Sapphire Ventures Fund IV, L.P., Austin, TX, United States ​ 0 ​ 7 Sapphire Ventures Fund V, L.P., Austin, TX, United States ​ 0 ​ 7 Sapphire Ventures Fund VI, L.P., Austin, TX, United States ​ 0 ​ 7 Sapphire Ventures Fund VII-A, L.P., Austin, TX, United States ​ 0 ​ 5, 7 SAPV (Mauritius), Ebene, Mauritius 100 ​ 7 Shanghai SAP Cloud Technology Company, Ltd., Shanghai, China ​ 70 ​ 5 Signavio ANZ Pty Ltd, Melbourne, Australia ​ 100 ​ ​ Signavio Pte. Ltd., Singapore, Singapore ​ 100 ​ ​ Signavio UK Ltd, Birmingham, United Kingdom ​ 100 ​ 12 Signavio, Inc., Newtown Square, PA, United States ​ 100 ​ ​ Statwing, LLC, Wilmington, DE,United States ​ 100 ​ ​ SuccessFactors (Philippines), Inc., Pasig City, Philippines 100 ​ 18 ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ SuccessFactors Cayman, Ltd., Grand Cayman, Cayman Islands 100 ​ SurveyVitals A Qualtrics Company, LLC, Wilmington, DE, United States ​ 100 ​ ​ Sybase Angola, LDA, Luanda, Angola 100 ​ 17 Sybase Iberia, S.L., Madrid, Spain 100 ​ Sybase International Holdings Corporation, LLC, San Ramon, CA, United States 100 ​ Sybase, Inc., San Ramon, CA, United States 100 ​ Systems Applications Products (Africa Region) Proprietary Limited, Johannesburg, South Africa 100 ​ Systems Applications Products (Africa) Proprietary Limited, Johannesburg, South Africa 100 ​ Systems Applications Products (South Africa) Proprietary Limited, Johannesburg, South Africa 81 ​ 18 Systems Applications Products Nigeria Limited, Victoria Island, Nigeria 100 ​ 18 Taulia (Shanghai) Smart Technology Co. Ltd., Shanghai, China ​ 100 ​ 5 Taulia Australia Pty. Ltd., Sydney, Australia ​ 100 ​ 5 Taulia Bulgaria EOOD, Sofia, Bulgaria ​ 100 ​ 5 Taulia GmbH, Düsseldorf, Germany ​ 100 ​ 5 Taulia LLC, San Francisco, CA, United States ​ 96 ​ 5 Taulia Singapore Pte. Ltd., Singapore, Singapore ​ 100 ​ 5 Taulia Trade Technology GmbH, Düsseldorf, Germany ​ 100 ​ 5 Taulia UK Ltd., London, United Kingdom ​ 100 ​ 5 Technology Management Associates Inc., Chantilly, VA, United States ​ 100 ​ ​ Temkin Group, LLC, Wilmington, DE, United States ​ 100 ​ ​ TM Property Holdings, LLC, Wilmington, DE, United States ​ 100 ​ ​ TomorrowNow, Inc., Bryan, TX, United States 100 ​ TRX Europe Limited, Feltham, United Kingdom 100 ​ ​ TRX Technologies India Private Limited, Bengaluru, India 100 TRX UK Limited, Feltham, United Kingdom 100 12 TRX, Inc., Bellevue, WA, United States 100 Usermind d.o.o Beograd, Belgrade, Serbia ​ 100 ​ ​ Usermind International, LLC, Provo, UT, United States ​ 100 ​ ​ Usermind, LLC, Provo, UT, United States ​ 100 ​ ​ Volume Integration, Inc., Reston, VA, United States ​ 100 ​ ​ ​ 1 For the classification of the subsidiaries, the following figures are considered: revenues, profit/loss after tax, total equity and number of employees. 2 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. 3 As at December 31, 2022, including managing directors, in FTE. 4 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. 5 Consolidated for the first time in 2022. 6 Agreements with the other shareholders provide that SAP SE fully controls the entity. 7 Structured entity belonging to SAP SE. The results of operations of these entities are included in SAP’s consolidated financial statements in accordance with IFRS 10 (Consolidated Financial Statements). 8 In accordance with IFRS 10, the structured entity does not include the receivables and liabilities resulting from the supply chain financing (SCF) activities. 9 Entity whose personally liable partner is SAP SE. 10 Entity with (profit and) loss transfer agreement. 11 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. 12 Pursuant to section 480 of the UK Companies Act 2006, 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, 2022. 13 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, 2022, or in respect of its financial year ended September 30, 2022, respectively. 14 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, 2022. 15 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, 2022, or in respect of its financial year ended September 30, 2022, respectively. 16 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, 2022. 17 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, 2022. 18 Entity with support letter issued by SAP SE. 19 Share of voting rights is 96%. Other Equity Investments ​ ​ ​ ​ Name and Location of Company Ownership ​ ​ % Joint Arrangements and Investments in Associates ​ ​ China DataCom Corporation Limited, Guangzhou, China 28 Procurement Negócios Eletrônicos S/A, Rio de Janeiro, Brazil ​ 17 SAP Fioneer GmbH, Walldorf, Germany 20 ​ ​ ​ Name and Location of Company ​ Equity Investments with Ownership of at Least 5% ​ 47th Street Partners I, L.P., Menlo Park, CA, United States ​ 83North IV, L.P., Hertzalia, Israel ​ Adverity GmbH, Vienna, Austria ​ Alation, Inc., Redwood City, CA, United States ​ Alchemist Accelerator Fund I LLC, San Francisco, CA, United States ​ Aleph-Bigg SPV, L.P., Grand Cayman, Cayman Islands ​ All Tax Platform - Solucoes Tributarias S.A., São Paulo, Brazil ​ Amplify Partners, L.P., Menlo Park, CA, United States ​ 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 ​ BGS Holdings, Inc., Austin, TX, United States ​ Bitonic Technology Labs, Inc., Karnataka, India ​ Blue Yard Capital 1 Alternative GmbH & Co. KG, Berlin, Germany ​ Blue Yard Capital I GmbH & Co. KG, Berlin, Germany ​ Blue Yard Crytpo 1, L.P., Hot Springs Village, AR, United States ​ Boldstart Ventures V, L.P., New York, NY, United States ​ Boldstart Ventures VI, L.P., New York, NY, United States ​ 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 ​ CDQ AG, St. Gallen, Switzerland ​ Chalfen Ventures Fund I L.P., St Heiler, Jersey, Channel Islands ​ Chalfen Ventures Fund II L.P., St Helier, Jersey, Channel Islands ​ Chalfen Ventures Fund III L.P., St Helier, Jersey, Channel Islands ​ CircleCI, Inc., San Francisco, CA, United States ​ Clari, Inc., Sunnyvale, CA, United States ​ ComponentLab, Inc., Seattle, WA, United States ​ Contentful Global, Inc., Berlin, Germany ​ Costanoa Venture Capital II L.P., Palo Alto, CA, United States ​ Costanoa Venture Capital III L.P., Palo Alto, CA, United States ​ Costanoa Venture Capital QZ, LLC, Palo Alto, CA, United States ​ Creandum SPV TR (D) AB, Stockholm, Sweden ​ Culture Amp, Inc., San Francisco, CA, United States ​ Cypress.io, Inc., Atlanta, GA, 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 ​ 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 ​ GitGuardian SAS, Paris, France ​ Gorgias, Inc., San Francisco, CA, United States ​ Haystack Ventures V, L.P., Mill Valley, CA, United States ​ Haystack Ventures VI, 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 ​ Initialized CBH SPV LLC, Walnut, CA, United States ​ InnovationLab GmbH, Heidelberg, Germany ​ innoWerft Technologie- und Gründerzentrum Walldorf Stiftung GmbH, Walldorf, Germany ​ Involve.ai, Inc., Santa Monica, CA, United States ​ JupiterOne, Inc., Morrisville, NC, United States ​ Kaltura, Inc., New York, NY, United States ​ LeanData, Inc., Sunnyvale, CA, United States ​ LGVP F I LLC, Dover, DE, United States ​ 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 ​ Local Globe XII, L.P., St. Peter Port, Guernsey, Channel Islands ​ Local Globe Opportunity Fund, 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 ​ Mango Capital 2022, L.P., Los Altos, CA, United States ​ Matillion Ltd., Altrincham, United Kingdom ​ Medable Inc., Palo Alto, CA, United States ​ MVP Strategic Partnership Fund GmbH & Co. KG, Munich, Germany ​ Notation Capital II CIRC, LLC, Brooklyn, NY, United States ​ Notation Capital, L.P., Brooklyn, NY, United States ​ Notation Capital II, L.P., Brooklyn, NY, United States ​ Notation Capital III, L.P., Brooklyn, NY, United States ​ NOTATION I SPV SV OCT 2020, LLC, Brooklyn, NY, United States ​ OpenX Software Limited, Pasadena, CA, United States ​ OpsRamp, Inc., San Jose, CA, United States ​ Paper Education Company, Inc., Montreal, Canada ​ 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 ​ Qualified.com, Inc., San Francisco, CA, United States ​ Reltio, Inc., Redwood Shores, CA, United States ​ Restream, Inc., Austin, TX, United States ​ Ridge Ventures IV, L.P., San Francisco, CA, United States ​ Ridge Ventures V, L.P., San Francisco, CA, United States ​ SafeGraph, Inc., Denver, CO, United States ​ Sapphire Sport, L.P., Austin, TX, United States ​ Sapphire Sport Parallel Fund, L.P., Austin, TX, United States ​ Sapphire Sport Parallel Fund II, L.P., Austin, TX, United States ​ Side, Inc., San Francisco, CA, United States ​ Smart City Planning, Inc., Tokyo, Japan ​ Splashtop, Inc., San Jose, 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 ​ Sun Basket, Inc., San Francisco, CA, United States ​ SV Angel IV, L.P., San Francisco, CA, United States ​ Tetrate.io, Inc., Milpitas, CA, United States ​ The SaaStr Fund, L.P., Palo Alto, CA, United States ​ The SaaStr Fund II, 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 ​ Unmind Ltd., London, United Kingdom ​ 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 ​ Walkabout Ventures Fund II L.P., Los Angeles, CA, United States ​ Yapily Ltd., London, United Kingdom ​ Zesty Tech Ltd., Ramat Gan, Israel ​ ​ ​

Basis for Preparation (Policies

Basis for Preparation (Policies)	12 Months Ended
	Dec. 31, 2022
Summary of Significant Accounting Policies
Bases of Measurement	​ y General Accounting Policies Bases of Measurement The Consolidated Financial Statements have been prepared on the historical cost basis except for the following: - - - - ​
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 ​ ​ ​ ​ 2022 2021 2022 2021 2020 Australian dollar AUD 1.5693 1.5615 1.5174 1.5747 1.6554 Canadian dollar CAD 1.4440 1.4393 1.3703 1.4835 1.5294 Swiss franc CHF 0.9847 1.0331 1.0052 1.0814 1.0703 Pound sterling GBP 0.8869 0.8403 0.8526 0.8600 0.8892 Japanese yen JPY 140.66 130.38 138.01 129.86 121.78 U.S. dollar USD 1.0666 1.1326 1.0539 1.1835 1.1413 ​
Cost of Cloud and Software	Cost of Cloud and Software Cost of cloud and software includes the costs incurred in providing the services and producing the goods 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, and costs for third-party resources.
Research and Development	Research and Development Research and development includes the costs incurred by activities related to the development of cloud and software solutions 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 significantly 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 Significant Accounting Policies (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) (D.6) ​ Accounting for equity investments ​ ​ Our management periodically discusses these significant accounting policies with the Audit and Compliance Committee of our Supervisory Board.
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 (Presentation of Financial Statements)) that are relevant for SAP but not yet effective. We are currently 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 Impact of the War in Ukraine	y Management Judgments and Estimates Due to the Impact of the War in Ukraine 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 global consequences of the ongoing war in Ukraine, these management judgments and estimates continue to be subject to uncertainty. Actual amounts may differ from the management judgments and estimates; changes could have a material impact on the Consolidated Financial Statements. All available information on the expected economic developments 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. We will continue to analyze possible future effects of the war in Ukraine on the measurement of individual assets and liabilities.
Revenue	​ y Accounting for Revenue from Contracts with Customers ​ Classes of Revenue ​ We derive our revenue from fees charged to our customers for the use of our 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 cloud revenue software license revenue software support revenue ​ Cloud revenue ​ Software as a service (SaaS) Platform as a service (PaaS) Infrastructure as a service (IaaS) Premium cloud support , that is, support beyond the regular support embedded in the underlying cloud subscription services. Software license revenue ​ Software support revenue ​ Services revenue ​ 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 cloud or support arrangements, or additional volumes of purchased cloud solutions or 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. 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. Generally, variable consideration is estimated based on the most likely amount and is included in the transaction price to the extent that the constraint does not apply. 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. ​ The recognition constraint is applied to on-premise software transactions that include usage-based or sales-based contingent fees. In contrast, 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, variable cloud fees are considered in the transaction price based on estimates, rather than being accounted for as usage-based or 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 which include a minimum margin 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 ​ Software license 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. 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 from expected credit loss allowances 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. By applying this judgment, we record an allowance for a specific customer when it is probable that a credit loss has occurred and the amount of the loss is reasonably estimable. 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 prediction 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 consist of sales commissions earned by our sales force and partners as well as amounts paid to employees with non-sales roles when the payments meet the definition of being an incremental cost to obtain a contract with a customer. 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. Our sales commission payments for customer contract renewals are typically 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 expectation about future contract renewals which we evaluate periodically to confirm that the resulting amortization period properly reflects the expected contract life or if there are potential indicators of impairment. Commensurate payments are amortized over the contract term to which they relate. The amortization periods range from 18 months to nine years depending on the type of offering. Amortization of the capitalized costs of obtaining customer contracts is classified mainly 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 accounting 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 including expected renewals. For the life of the contract, we consider our expectation about future contract renewals which we evaluate periodically to confirm that the resulting amortization period properly reflects the expected contract life. The amortization periods range from six to eight years depending on the type of offering. 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 directly related to customer contracts 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. The unit of account for the identification of potential onerous customer contracts is based on the contract definition of IFRS 15 including the contract combination guidance. The economic benefits considered in the assessment comprise the future benefits we are directly entitled to under the contract as well as the anticipated future benefits that are the economic consequence of the contract if these benefits can be reliably determined. y Customer-Related Litigation and Claims Customer-related 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 and when a provision is to be recorded and what the appropriate amount for such provision should be. Notably, judgment is required in the following areas: - - - - 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 are 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 receiving employees perform. 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 dividend yields. In addition, the final number of Performance Share Units (PSUs) vesting also depends on the achievement of performance indicators. Furthermore, the payout for cash-settled share units depends on our share price on the respective vesting 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 is 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. 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 TSR 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 of awards granted. 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 share purchases. If 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 cash-settled 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 do not consider share-based payment-related assets or liabilities. Payments for taxes related to the net share settlement for our equity-settled share-based payment plans are presented separately in our Statement of Cash Flows under Cash flows from financing activities. ​
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. The accounting policies applied in the measurement of operating segment expenses and profit differ as follows from the IFRS accounting principles used to determine the operating profit measure in our income statement: The expense measures exclude: - 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 SAP headquarter functions which are exclusively managed on corporate level, such as finance, accounting, legal, human resources, global business operations, and corporate marketing, are not included in the results of our reportable segments. Revenues and expenses of our operating but non-reportable segments, 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 whether it 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 for the majority of the projects of eight 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 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. Customer relationships 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. The valuation of equity securities of private companies requires judgment because it is typically based on significant unobservable inputs, as no market prices are available and there is inherent lack of liquidity. We take the most recent qualitative and quantitative information aspects into consideration to determine the fair value estimates of these equity securities. Considerable judgment and assumptions are involved with regard to the selection of appropriate comparable company data, the assessment of cash requirements of the business, the acceptance of the technology or products in the addressable markets, the actual and forecasted performance, the milestone achievements, the adequacy of price points from financing rounds, the transaction of similar securities of the same company, the rights and preferences of the underlying securities, the selection of adequate equity allocation parameters, the possible exit scenarios and associated weightings. Because all of these assumptions could change significantly, and because valuation is inherently uncertain, our estimated fair values may differ significantly from the values that would have been used had market prices for the investments existed and that will ultimately be realized, and those differences could be material. 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 on 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. Other financial liabilities also include 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, as well as 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, issued commercial papers, 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 value 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 2022, 2021 and 2020, share units were issued to the Executive Board members under the LTI 2020. For more information about the terms and details of this plan, see Note (B.3) 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, 2022
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 ​ ​ ​ ​ 2022 2021 2022 2021 2020 Australian dollar AUD 1.5693 1.5615 1.5174 1.5747 1.6554 Canadian dollar CAD 1.4440 1.4393 1.3703 1.4835 1.5294 Swiss franc CHF 0.9847 1.0331 1.0052 1.0814 1.0703 Pound sterling GBP 0.8869 0.8403 0.8526 0.8600 0.8892 Japanese yen JPY 140.66 130.38 138.01 129.86 121.78 U.S. dollar USD 1.0666 1.1326 1.0539 1.1835 1.1413 ​

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 31, 2022
Revenue
Schedule of revenue by region	​ ​ ​ ​ ​ ​ ​ ​ € millions 2022 2021 2020 Germany 4,504 4,343 4,015 Rest of EMEA 8,577 8,246 8,052 EMEA 13,081 12,589 12,067 United States 10,811 8,870 9,110 Rest of Americas 2,484 2,099 1,996 Americas 13,295 10,969 11,106 Japan 1,242 1,301 1,305 Rest of APJ 3,253 2,984 2,859 APJ 4,495 4,285 4,165  SAP Group 30,871 27,842 27,338 ​
Schedule of major revenue classes by region	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Cloud Revenue ​ Cloud and Software Revenue ​ ​ ​ ​ ​ ​ 2022 2021 2020 2022 2021 2020 EMEA ​ 4,293 ​ 3,308 ​ 2,608 ​ 11,236 ​ 10,931 ​ 10,364 Americas ​ 6,687 ​ 4,894 ​ 4,439 ​ 11,333 ​ 9,348 ​ 9,239 APJ ​ 1,575 ​ 1,217 ​ 1,033 ​ 3,952 ​ 3,798 ​ 3,625  SAP Group ​ 12,555 ​ 9,418 ​ 8,080 ​ 26,521 ​ 24,078 ​ 23,228 ​
Schedule of reconciliation of activities impacting contract liabilities	​ ​ ​ ​ € billions 2022  4.4 Increases resulting from billing and invoices becoming due 10.9 Decreases resulting from satisfaction of performance obligations -10.1 Other 1 0.1  12/31/2022 5.3 ​ 1

Trade and Other Receivables (Ta

Trade and Other Receivables (Tables)	12 Months Ended
	Dec. 31, 2022
Trade and Other Receivables
Schedule of trade and other receivables	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2022 ​ 2021 ​ Current Non-Current Total Current Non-Current Total Trade receivables, net 5,782 0 5,782 5,887 1 5,888 Other receivables 454 169 623 465 146 611 / Total 6,236 169 6,405 6,352 147 6,499 ​

Capitalized Cost from Contrac_2

Capitalized Cost from Contracts with Customers (Tables)	12 Months Ended
	Dec. 31, 2022
Capitalized Cost from Contracts with Customers
Schedule of Capitalized Cost from Contracts with Customers	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2022 2021 ​ Current Non-Current Total Current Non-Current Total Capitalized cost of obtaining customer contracts 871 ​ 2,812 ​ 3,684 ​ 667 2,158 2,826 Capitalized cost to fulfill customer contracts 164 ​ 206 ​ 370 ​ 126 175 301 Capitalized contract cost ​ 1,036 ​ 3,019 ​ 4,054 ​ 793 ​ 2,333 ​ 3,127 / 2,139 ​ 3,580 ​ 5,719 ​ 1,633 ​ 2,628 4,261 Capitalized contract cost as % of / 48 ​ 84 ​ 71 ​ 49 89 73 ​
Summary of Amortization Expense	​ ​ ​ ​ ​ ​ € millions 2022 2021 Capitalized cost of obtaining customer contracts 762 523 Capitalized cost to fulfill customer contracts 243 171

Employee Headcount (Tables)

Employee Headcount (Tables)	12 Months Ended
	Dec. 31, 2022
Employee Headcount
Schedule of Employee Headcount	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Full-time equivalents ​ 12/31/2022 ​ 12/31/2021 ​ 12/31/2020 ​ EMEA Americas APJ Total EMEA Americas APJ Total EMEA Americas APJ Total Cloud and software 5,672 ​ 4,617 ​ 5,247 ​ 15,536 5,947 4,586 5,113 15,646 6,278 4,589 5,525 16,392 Services 8,247 ​ 5,580 ​ 5,841 ​ 19,669 8,229 5,491 5,924 19,644 8,175 5,934 5,733 19,842 Research and development 16,606 ​ 6,416 ​ 11,100 ​ 34,122 15,347 6,326 10,571 32,244 13,705 6,094 9,781 29,580 Sales and marketing 12,207 ​ 12,511 ​ 5,831 ​ 30,548 11,136 11,598 5,481 28,215 10,348 10,485 5,000 25,834 General and administration 3,466 ​ 2,186 ​ 1,280 ​ 6,932 3,374 2,306 1,199 6,879 3,285 2,161 1,243 6,689 Infrastructure 2,800 ​ 1,440 ​ 914 ​ 5,154 2,609 1,353 824 4,786 2,291 1,107 696 4,094 SAP Group (December 31) 48,999 ​ 32,749 ​ 30,213 ​ 111,961 46,641 31,660 29,113 107,415 44,082 30,369 27,979 102,430 Thereof acquisitions 188 ​ 214 ​ 8 ​ 410 462 407 45 914 609 97 75 781 SAP Group (months' end average) 48,408 ​ 32,668 ​ 29,939 ​ 111,015 45,359 30,651 28,354 104,364 43,340 30,306 27,830 101,476

Employee Benefits Expenses (Tab

Employee Benefits Expenses (Tables)	12 Months Ended
	Dec. 31, 2022
Employee Benefits Expenses
Schedule of Components of Employee Benefits Expenses	​ ​ ​ ​ ​ ​ ​ ​ € millions 2022 2021 2020 Salaries 12,140 10,635 10,413 Social security expenses 1,894 1,589 1,439 Share-based payment expenses 2,614 2,794 1,084 Pension expenses 479 408 419 Employee-related restructuring expenses 85 25 -7 Termination benefits outside of restructuring plans 44 101 72 Employee benefits expenses 17,256 15,552 13,420

Share-Based Payments (Tables)

Share-Based Payments (Tables)	12 Months Ended
	Dec. 31, 2022
SHARE-BASED PAYMENTS
Schedule of Share-Based Payment Expense	​ ​ ​ ​ ​ ​ ​ ​ € millions 2022 2021 2020 Cost of cloud ​ 68 ​ 59 ​ 40 Cost of software licenses and support 70 70 55 Cost of services 281 266 175 Research and development 625 513 296 Sales and marketing 773 655 360 General and administration 798 1,230 157 Share-based payment expenses 2,614 2,794 1,084 Thereof cash-settled share-based payments 355 1,147 893 Thereof equity-settled share-based payments 2,258 1,647 191 ​ ​
Summary of Share Based Payment Liabilities As Part of Other Non-Financial Liabilities	​ ​ ​ ​ ​ ​ ​ ​ € millions 2022 2021 2020 Own ​ 307 ​ 200 ​ 191 Qualtrics Plan ​ 1,164 ​ 1,426 ​ NA Move (2022 Tranches) ​ 768 ​ NA ​ NA Others ​ 19 ​ 21 ​ 0 Total ​ 2,258 ​ 1,647 ​ 191 ​
Cash-Settled Plans
SHARE-BASED PAYMENTS
Summary of Fair Value and Parameters Used at Grant Date	Fair Value and Parameters Used at Year End 2022 ​ ​ ​ ​ ​ ​ ​ ​ €, unless otherwise stated LTI 2016 Plan LTI 2020 Move ​ ​ (2019 Tranche) ​ (2020-2022 ​ (2019–2022 ​ ​ Tranches) Tranches) Weighted average fair value as at 12/31/2022 ​ 67.81 ​ 94.83 94.78 Information how fair value was measured at measurement date ​ Valuation model used Monte Carlo ​ Monte Carlo ​ Other 1 Share price ​ 96.39 ​ 96.39 ​ 96.39 Risk-free interest rate, depending on maturity (in %) 0.37 ​ NA ​ NA Expected volatility (in %) 27 ​ 24 to 31 ​ NA Expected dividend yield (in %) 2.03 ​ NA ​ 2.03 Weighted average remaining life of awards outstanding as at 12/31/2022 (in years) 0.2 ​ 2.3 ​ 0.8 ​ 1 ​ Fair Value and Parameters Used at Year End 2021 ​ ​ ​ ​ ​ ​ ​ ​ €, unless otherwise stated LTI 2016 Plan LTI 2020 Move ​ ​ (2018-2019 ​ (2020 -2021 ​ (2018-2021 ​ Tranches) Tranches) Tranches) Weighted average fair value as at 12/31/2021 ​ 64.16 ​ 118.73 122.88 Information how fair value was measured at measurement date ​ Valuation model used Monte Carlo ​ Monte Carlo ​ Other 1 Share price ​ 124.90 ​ 124.90 ​ 124.90 Risk-free interest rate, depending on maturity (in %) -0.72 to -0.12 ​ NA ​ -0.72 to -0.32 Expected volatility (in %) 21 ​ 30 to 32 ​ NA Expected dividend yield (in %) 1.52 ​ NA ​ 1.52 Weighted average remaining life of awards outstanding as at 12/31/2021 (in years) 0.7 ​ 2.8 ​ 1.1 ​ 1
Summary of Changes in Numbers of Outstanding Awards	​ ​ ​ ​ ​ ​ ​ ​ Thousands, unless otherwise stated LTI 2016 Plan LTI 2020 Move ​ ​ (2018–2019 ​ (2020–2022 ​ (2018–2022 ​ ​ Tranches) ​ Tranches) ​ Tranches) 12/31/2020 767 172 16,993 Granted 0 238 12,204 Adjustment based upon KPI target achievement -150 NA 153 Exercised -92 0 -8,092 Exchanged ​ NA ​ NA ​ -1,309 Forfeited -57 -70 -1,165 12/31/2021 469 340 18,783 Granted 2 0 206 2,997 Adjustment based upon KPI target achievement -122 NA -36 Exercised -77 0 -8,869 Forfeited ​ 0 ​ 0 ​ -1,016 12/31/2022 270 546 11,859 ​ ​ ​ ​ ​ ​ ​ Total carrying amount (in € millions) of liabilities as at ​ ​ ​ 12/31/2021 28 15 1,260 12/31/2022 18 23 752 ​ ​ ​ ​ ​ ​ ​ Total intrinsic value of vested awards (in € millions) as at ​ ​ ​ 12/31/2021 38 4 0 12/31/2022 22 ​ 3 ​ 0 ​ ​ ​ ​ ​ ​ ​ Weighted average share price (in €) for awards exercised in ​ ​ ​ 2021 106.68 NA 107.69 2022 106.59 NA 97.35 ​ ​ ​ ​ ​ ​ ​ Total expense (in € millions) recognized in ​ ​ ​ 2020 -9 6 760 2021 -11 9 1,139 2022 -2 8 346 ​ 2
Summary of Share Based Payment Liabilities As Part of Other Non-Financial Liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2022 ​ 2021 ​ Current Non-Current Total Current Non-Current Total Share-based payment liabilities 524 ​ 279 ​ 803 839 ​ 462 ​ 1,302 / ​ 4,818 ​ 705 ​ 5,523 ​ 5,203 ​ 860 ​ 6,063 Share-based payment liabilities as % of / ​ 11 ​ 40 ​ 15 ​ 16 ​ 54 ​ 21 ​
Equity-Settled Share-Based Payments
SHARE-BASED PAYMENTS
Summary of Fair Value and Parameters Used at Grant Date	​ ​ ​ ​ ​ ​ €, unless otherwise stated Move Qualtrics Plan ​ ​ (2022 Tranches) ​ ​ Weighted average fair value as at grant date 93.80 US$ 20.69 Information how fair value was measured at grant date Valuation model used Other 3 Other 3 Weighted average share price 97.61 US$ 20.69 Weighted 2.43 ​ 0 Weighted 1.6 2.1 Weighted average remaining life of awards outstanding as at 12/31/2022 (in years) 1.2 2.4 ​
Summary of Changes in Numbers of Outstanding Awards	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Move Qualtrics Plan Thousands, unless otherwise stated ​ (2022 Tranches) ​ ​ 12/31/2020 ​ NA 0 Exchanged ​ NA 12,872 Granted ​ NA 80,856 Exercised ​ NA -7,467 Forfeited ​ NA -2,241 12/31/2021 ​ NA ​ 84,018 Granted 4 ​ 15,371 ​ 35,490 Adjustment based upon KPI target achievement ​ -139 ​ 0 Exercised ​ -3,258 ​ -34,320 Forfeited ​ -470 ​ -7,048 12/31/2022 ​ 11,504 78,140 ​
Schedule of Number of Shares Purchased	Numbers of Shares Purchased ​ ​ ​ ​ ​ ​ ​ ​ Millions 2022 2021 2020 Own 9.2 5.7 5.5 ​

Pension Plans and Similar Obl_2

Pension Plans and Similar Obligations (Tables)	12 Months Ended
	Dec. 31, 2022
Pension Plans and Similar Obligations
Schedule of Total Expense of Defined Benefit Pension Plans	​ ​ ​ ​ ​ ​ ​ ​ € millions 2022 2021 2020 Defined contribution plans 457 346 326 Defined benefit pension plans 22 62 93 Pension expenses 479 408 419 ​
Schedule of Present Value of the defined Benefit obligations (DBO) and the Fair value of the Plan Assets	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Domestic Plans ​ Foreign Plans ​ Other Foreign Post- ​ Total € millions ​ ​ ​ ​ ​ Employment Plans ​ ​ ​ 2022 2021 2022 2021 2022 2021 2022 2021 Present value of the DBO 949 1,194 577 667 211 217 1,737 2,078 Fair value of the plan assets 953 1,183 579 578 91 91 1,623 1,852 Net defined benefit liability (asset) 1 0 11 57 89 120 126 177 226 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net defined benefit liability (asset) as % of: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ / 0 0 0 0 0 ​ 0 0 0 / ​ 0 ​ 3 ​ 20 ​ 27 ​ 33 ​ 35 ​ 54 ​ 65 ​ ¹ After the effects of the asset ceiling
Summary of Actuarial Assumptions	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Percent ​ Domestic Plans ​ Foreign Plans ​ Other Foreign Post-Employment Plans ​ 2022 2021 2020 2022 2021 2020 2022 2021 2020 Discount rate 4.2 1.2 0.9 2.6 0.5 0.4 5.5 3.1 3.0 ​
Schedule of Sensitivity Analysis	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Domestic Plans ​ Foreign Plans ​ Other Foreign Post-Employment Plans ​ Total ​ 2022 2021 2020 2022 2021 2020 2022 2021 2020 2022 2021 2020 Present value of all defined benefit obligations if: ​ ​ ​ ​ ​ Discount rate was 50 basis points higher 908 ​ 1,134 ​ 1,066 505 626 573 203 203 185 1,616 1,964 1,824 Discount rate was 50 basis points lower 993 ​ 1,260 ​ 1,195 562 714 663 219 223 204 1,774 2,196 2,062 ​
Schedule of Plan Asset Allocation	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2022 ​ 2021 ​ 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 611 1,012 597 1,254 Thereof: Asset category ​ ​ ​ ​ Equity investments 170 0 182 0 Corporate bonds 190 0 202 0 Insurance policies 41 1,012 39 1,254 ​

Other Employee-Related Obliga_2

Other Employee-Related Obligations (Tables)	12 Months Ended
	Dec. 31, 2022
Other Employee-Related Obligations
Schedule of other employee-related liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2022 ​ 2021 ​ Current Non-Current Total Current Non-Current Total Other employee-related liabilities 3,632 426 4,058 3,717 398 4,115 / ​ 4,818 ​ 705 ​ 5,523 ​ 5,203 ​ 860 ​ 6,063 Other employee-related liabilities as % of / O 75 60 73 71 46 68 ​

Restructuring (Tables)

Restructuring (Tables)	12 Months Ended
	Dec. 31, 2022
Restructuring
Schedule of Restructuring Expenses	​ ​ ​ ​ ​ ​ ​ ​ € millions 2022 2021 2020 Employee-related restructuring expenses -85 -25 ​ 7 Onerous contract-related restructuring expenses and restructuring-related impairment losses -52 -132 -4  Restructuring expenses -138 -157 3 ​
Schedule of Restructuring Expenses by Functional Area	​ ​ ​ ​ ​ ​ ​ ​ € millions 2022 2021 2020 Cost of cloud ​ 20 ​ -127 ​ 0 Cost of software licenses and support -9 -5 1 Cost of services -70 -13 -3 Research and development -16 -12 1 Sales and marketing -58 3 3 General and administration ​ -4 ​ -2 ​ 2  Restructuring expenses ​ -138 ​ -157 ​ 3

Results of Segments (Tables)

Results of Segments (Tables)	12 Months Ended
	Dec. 31, 2022
Results of Segments
Schedule of Revenue and Results of Segments	Applications, Technology & Services ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2022 ​ 2021 ​ 2020 ​ ​ Actual ​ Constant ​ Actual ​ Constant ​ Actual ​ Currency Currency 1 Currency Currency 1 Currency Cloud ​ 10,239 ​ 9,573 ​ 7,835 ​ 7,970 ​ 6,940 Software licenses ​ 2,053 ​ 1,969 ​ 3,244 ​ 3,236 ​ 3,637 Software support ​ 11,906 ​ 11,361 ​ 11,410 ​ 11,575 ​ 11,506 Software licenses and support ​ 13,959 ​ 13,330 ​ 14,654 ​ 14,812 ​ 15,143 Cloud and software ​ 24,198 ​ 22,904 ​ 22,488 ​ 22,782 ​ 22,083 Services ​ 4,100 ​ 3,868 ​ 3,565 ​ 3,618 ​ 3,659 Total segment revenue ​ 28,298 ​ 26,772 ​ 26,054 ​ 26,400 ​ 25,742 Cost of cloud -3,434 -3,153 -2,754 -2,807 -2,367 Cost of software licenses and support -1,623 -1,540 -1,736 -1,754 -1,795 Cost of cloud and software -5,057 -4,693 -4,490 -4,561 -4,162 Cost of services -2,849 -2,702 -2,449 -2,482 -2,616 Total cost of revenue -7,906 -7,395 -6,939 -7,043 -6,778 Segment gross profit 20,391 19,376 19,114 19,357 18,963 Other segment expenses -11,585 -10,921 -9,830 -9,924 -9,551 Segment profit 8,806 8,456 9,284 9,434 9,412 ​ 1 ​ ​ Qualtrics ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2022 ​ 2021 ​ 2020 ​ ​ Actual ​ Constant ​ Actual ​ Constant ​ Actual ​ Currency Currency 1 Currency Currency 1 Currency Cloud ​ 1,198 ​ 1,071 ​ 757 ​ 780 ​ 518 Cloud and software ​ 1,198 ​ 1,071 ​ 757 ​ 780 ​ 518 Services ​ 225 ​ 200 ​ 173 ​ 178 ​ 162 Total segment revenue ​ 1,423 ​ 1,271 ​ 930 ​ 957 ​ 681 Cost of cloud -133 -120 -65 -66 -43 Cost of software licenses and support 0 0 0 0 0 Cost of cloud and software -133 -120 -65 -66 -43 Cost of services -182 -164 -125 -128 -110 Total cost of revenue -315 -284 -190 -194 -152 Segment gross profit 1,108 986 740 764 528 Other segment expenses -1,013 -882 -696 -719 -533 Segment profit 95 104 44 44 -4 ​ 1
Schedule of Segment Revenue by Region	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ EMEA ​ Americas ​ APJ ​ Total Segment Revenue ​ ​ 2022 ​ 2021 ​ 2022 ​ 2021 ​ 2022 ​ 2021 ​ 2022 ​ 2021 ​ ​ 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 & Services ​ 12,507 ​ 12,280 12,209 11,531 ​ 10,319 ​ 9,780 ​ 4,259 4,173 ​ 4,064 28,298 ​ 26,772 ​ 26,054 Qualtrics ​ 218 ​ 198 153 1,087 ​ 967 ​ 690 ​ 117 105 ​ 87 1,423 ​ 1,271 ​ 930 Total reportable segments ​ 12,725 ​ 12,478 12,362 12,619 ​ 11,286 ​ 10,471 ​ 4,376 4,278 ​ 4,151 29,720 ​ 28,042 ​ 26,984 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ EMEA ​ Americas ​ APJ ​ Total Segment Revenue ​ ​ ​ ​ 2021 ​ 2020 ​ ​ ​ 2021 ​ 2020 ​ ​ ​ 2021 ​ 2020 ​ ​ ​ 2021 ​ 2020 ​ ​ Actual Currency ​ Constant Currency ​ Actual ​ Actual Currency ​ Constant Currency ​ Actual ​ Actual Currency ​ Constant Currency ​ Actual ​ Actual Currency ​ Constant Currency ​ Actual Applications, Technology & Services 12,209 12,206 11,800 9,780 10,062 9,986 4,064 4,132 3,956 26,054 26,400 25,742 Qualtrics 153 157 97 690 711 528 87 89 55 930 957 681 Total reportable segments 12,362 12,363 11,898 10,471 10,773 10,514 4,151 4,221 4,011 26,984 27,357 26,422 ​

Reconciliation of Segment Mea_2

Reconciliation of Segment Measures to the Consolidated Income Statements (Tables)	12 Months Ended
	Dec. 31, 2022
Reconciliation of Segment Measures to the Consolidated Income Statements
Schedule of reconciliation of total segment profit for reportable segments to profit before tax	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2022 ​ 2021 ​ 2020 ​ ​ Actual ​ Constant ​ Actual ​ Constant ​ Actual ​ Currency Currency 1 Currency Currency 1 Currency Applications, Technology & Services ​ 28,298 ​ 26,772 ​ 26,054 ​ 26,400 ​ 25,742 Qualtrics ​ 1,423 ​ 1,271 ​ 930 ​ 957 ​ 681 Total segment revenue for reportable segments ​ 29,720 ​ 28,042 ​ 26,984 ​ 27,357 ​ 26,422 Other revenue ​ 1,150 ​ 1,067 ​ 859 ​ 875 ​ 921 Adjustment for currency impact ​ 0 ​ 1,762 ​ 0 ​ -390 ​ 0 Adjustment of revenue under fair value accounting ​ 0 ​ 0 ​ 0 ​ 0 ​ -5  Total revenue ​ 30,871 ​ 30,871 ​ 27,842 ​ 27,842 ​ 27,338 Applications, Technology & Services ​ 8,806 ​ 8,456 ​ 9,284 ​ 9,434 ​ 9,412 Qualtrics ​ 95 ​ 104 ​ 44 ​ 44 ​ -4 Total segment profit for reportable segments ​ 8,902 8,560 ​ 9,329 ​ 9,478 ​ 9,408 Other revenue ​ 1,150 1,067 859 875 921 Other expenses ​ -2,020 -1,944 -1,958 -1,945 -2,041 Adjustment for currency impact ​ 0 350 0 -178 0 Adjustment for ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Revenue under fair value accounting ​ 0 0 0 0 -5 Acquisition-related charges ​ -610 -610 -622 -622 -577 Share-based payment expenses ​ -2,614 -2,614 -2,794 -2,794 -1,084  ​ -138 -138 -157 -157 3  Operating profit ​ 4,670 ​ 4,670 ​ 4,656 ​ 4,656 ​ 6,623  ​ -195 ​ -195 ​ 17 ​ 17 ​ -179  ​ -1,385 ​ -1,385 ​ 2,174 ​ 2,174 ​ 776  Profit before tax ​ 3,090 ​ 3,090 ​ 6,847 ​ 6,847 ​ 7,220 ​ 1

Other Non-Operating Income_Ex_2

Other Non-Operating Income/Expense, Net (Tables)	12 Months Ended
	Dec. 31, 2022
Other Non-Operating Income/Expense, Net
Schedule of other non-operating income/expense, net	​ ​ ​ ​ ​ ​ ​ ​ € millions 2022 2021 2020 Foreign currency exchange gain/loss, net -151 49 -154 Thereof from financial assets at fair value through profit or loss 515 316 601 Thereof from financial assets at amortized cost 218 111 -134 Thereof from financial liabilities at fair value through profit or loss ​ -766 ​ -382 ​ -487 Thereof from financial liabilities at amortized cost -95 -70 -34 Miscellaneous income/expense, net -44 -33 -25  Other non-operating income/expense, net -195 17 -179

Financial Income, Net (Tables)

Financial Income, Net (Tables)	12 Months Ended
	Dec. 31, 2022
Financial Income, Net
Schedule of financial income, net	​ ​ ​ ​ ​ ​ ​ ​ € millions 2022 2021 2020 Finance income 820 3,123 1,473 Thereof gains from financial assets at fair value through profit or loss 608 3,067 1,360 Finance costs -2,205 -949 -697 Thereof losses from financial assets at fair value through profit or loss ​ -1,802 ​ -654 ​ -342 Thereof interest expense from financial liabilities at amortized cost -208 -160 -179 Thereof interest expense from financial liabilities at fair value through profit or loss -69 -50 -76  Financial income, net -1,385 2,174 776

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Taxes
Schedule of tax expense by geographic location	​ ​ ​ ​ ​ ​ ​ ​ € millions 2022 2021 2020 Current tax expense ​ ​ ​ ​ ​ Germany 539 ​ 608 ​ 895 Foreign 1,195 ​ 1,360 ​ 1,001 Total current tax expense 1,734 ​ 1,968 ​ 1,896 Deferred tax expense/income ​ ​ ​ ​ ​ Germany 89 ​ 109 ​ -38 Foreign -441 ​ -606 ​ 80 Total deferred tax expense/income -352 ​ -497 ​ 42  Total income tax expense 1,382 ​ 1,471 ​ 1,938 ​
Schedule of major components of tax expense	​ ​ ​ ​ ​ ​ ​ ​ € millions 2022 2021 2020 Current tax expense/income ​ ​ ​ ​ ​ Tax expense for current year 1,746 ​ 1,707 ​ 1,653 Taxes for prior years -12 ​ 261 ​ 243 Total current tax expense 1,734 ​ 1,968 ​ 1,896 Deferred tax expense/income ​ ​ ​ ​ ​ Origination and reversal of temporary differences -313 ​ -526 ​ 47 Unused tax losses, research and development tax credits, and foreign tax credits -39 ​ 29 ​ -5 Total deferred tax expense/income -352 ​ -497 ​ 42  Total income tax expense 1,382 ​ 1,471 ​ 1,938 ​
Schedule of profit before tax by geographic location	​ ​ ​ ​ ​ ​ ​ ​ € millions 2022 2021 2020 Germany 1,785 2,040 2,481 Foreign 1,305 4,807 4,739  Total 3,090 6,847 7,220 ​
Schedule of relationship between tax expense and profit before tax	​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated 2022 2021 2020  Profit before tax 3,090 6,847 7,220 Tax expense at applicable tax rate of 26.4% 817 1,808 1,901 Tax effect of: ​ ​ ​ Foreign tax rates -117 -126 -166 Non-deductible expenses 431 420 254 Tax-exempt income 297 -630 -282 Withholding taxes 179 204 105 Research and development and foreign tax credits -95 -75 -100 Prior-year taxes 4 9 128 Reassessment of deferred tax assets, research and development tax credits, and foreign tax credits -124 -34 41 Other -10 -105 57  Total income tax expense 1,382 1,471 1,938 Effective tax rate (in %) 44.7 21.5 26.8 ​ ​
Schedule of recognized deferred tax assets and liabilities	​ ​ ​ ​ ​ ​ € millions 2022 2021 Deferred tax assets ​ ​ ​ Intangible assets 1,069 ​ 759 Property, plant, and equipment 27 ​ 19 Leases ​ 503 ​ 472 Other financial assets 23 ​ 14 Trade and other receivables 81 ​ 58 Pension provisions 203 ​ 196 Share-based payments 226 ​ 278 Other provisions and obligations 753 ​ 625 Contract liabilities 994 ​ 781 Carryforwards of unused tax losses 150 ​ 148 Research and development and foreign tax credits 110 ​ 77 Other 134 ​ 139 Total deferred tax assets (gross) 4,273 ​ 3,566 Netting ​ -2,208 ​ -1,780  Total deferred tax assets (net) ​ 2,065 ​ 1,786 Deferred tax liabilities ​ ​ ​ Intangible assets 835 ​ 903 Property, plant, and equipment 108 ​ 120 Leases ​ 437 ​ 405 Other financial assets 170 ​ 169 Trade and other receivables 269 ​ 206 Pension provisions 35 ​ 29 Other provisions and obligations 269 ​ 50 Contract liabilities 5 ​ 7 Other 321 ​ 187 Total deferred tax liabilities (gross) 2,449 ​ 2,076 Netting ​ -2,208 ​ -1,780  Total deferred tax liabilities (net) 241 ​ 296 ​
Schedule of items not resulting in a deferred tax asset	​ ​ ​ ​ ​ ​ ​ ​ € millions 2022 2021 2020 Unused tax losses ​ ​ ​ ​ ​ Not expiring 345 ​ 430 ​ 570 Expiring in the following year 14 ​ 26 ​ 25 Expiring after the following year 453 ​ 309 ​ 338 Total unused tax losses 812 ​ 765 ​ 933 Deductible temporary differences 378 ​ 602 ​ 587 Unused research and development and foreign tax credits ​ ​ ​ ​ ​ Not expiring 9 ​ 28 ​ 26 Expiring after the following year 20 ​ 20 ​ 17 Total unused tax credits 29 ​ 48 ​ 43 ​

Earnings per Share (Tables)

Earnings per Share (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings per Share
Schedule of earnings per share	​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated 2022 2021 2020 Profit attributable to equity holders of SAP SE 2,284 5,256 5,145 Issued ordinary shares 1 1,229 1,229 1,229 Effect of treasury shares 1 -58 -49 -46 Weighted average shares outstanding, basic 1 1,170 1,180 1,182 Dilutive effect of share-based payments 1 5 0 0 Weighted average shares outstanding, diluted 1 1,175 1,180 1,182 Earnings per share, basic, attributable to equity holders of SAP SE (in €) 1.95 4.46 4.35 Earnings per share, diluted, attributable to equity holders of SAP SE (in €) 1.94 4.46 4.35 ​ 1 Number of shares in millions

Business Combinations and Div_2

Business Combinations and Divestitures (Tables)	12 Months Ended
	Dec. 31, 2022
Taulia Acquisition
Business Combinations
Schedule of recognized assets and Liabilities	​ ​ ​ ​ € millions Intangible assets 157 Other identifiable assets 59 Total identifiable assets 216 Other identifiable liabilities 88 Total identifiable liabilities 88 Total identifiable net assets 128 Goodwill 577 Total consideration transferred 705 ​
Schedule of impact on SAP's financials from acquisitions	​ ​ ​ ​ ​ ​ € millions 2022 Contribution of ​ ​ as Reported ​ Taulia  30,871 ​ 59  Profit after tax 1,708 ​ -38 ​
Signavio
Business Combinations
Schedule of recognized assets and Liabilities	​ ​ ​ ​ € millions Intangible assets 255 Other identifiable assets 73 Total identifiable assets 328 Other identifiable liabilities 108 Total identifiable liabilities 108 Total identifiable net assets 220 Goodwill 729 Total consideration transferred 949 ​
Schedule of impact on SAP's financials from acquisitions	​ ​ ​ ​ ​ ​ € millions 2021 Contribution of 2021 Acquisitions ​ ​ as Reported ​ ​  27,842 70  Profit after tax 5,376 -89 ​
Clarabridge
Business Combinations
Schedule of recognized assets and Liabilities	​ ​ ​ ​ € millions ​ Intangible assets 218 Other identifiable assets 84 Total identifiable assets 302 Other identifiable liabilities 107 Total identifiable liabilities 107 Total identifiable net assets 195 Goodwill 921 Total consideration transferred 1,116 ​

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill by Reportable Operating Segment
Schedule of Goodwill	​ ​ ​ ​ € millions ​ Historical cost ​ 1/1/2021 27,636 Foreign currency exchange differences 1,838 Additions from business combinations 1,736 Retirements/disposals -20 12/31/2021 31,190 Foreign currency exchange differences 1,526 Additions from business combinations ​ 589 Retirements/disposals -95 12/31/2022 ​ 33,210 ​ ​ ​ Accumulated amortization ​ 1/1/2021 99 Foreign currency exchange differences 3 12/31/2021 102 Foreign currency exchange differences 2 12/31/2022 104 ​ ​ ​ Carrying amount ​ 12/31/2021 31,088 12/31/2022 33,106 ​
Schedule of Goodwill by Operating Segment	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions Applications, Qualtrics Emarsys ​ SAP Signavio 1 Taulia Business Network Sustainability Total ​ ​ Technology & Services ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 12/31/2021 ​ 26,441 3,844 ​ 395 ​ 408 NA ​ NA ​ NA 31,088 12/31/2022 26,812 4,083 ​ 395 ​ 410 322 ​ 1,052 ​ 32 33,106 ​ 1
Summary of goodwill impairment testing key assumptions and detailed planning period	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Percent, unless ​ Applications, ​ Emarsys ​ SAP Signavio 2 ​ Taulia ​ Business Network Sustainability otherwise stated ​ Technology & Services ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 3 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 Budgeted revenue growth (average of the budgeted period) 11.4 8.4 13.9 ​ 15.3 ​ 20.7 ​ 31.7 ​ 24.8 NA ​ 14.0 ​ NA ​ 34.6 ​ NA After-tax discount rate ​ 11.1 ​ 8.8 ​ 11.7 ​ 10.0 ​ 11.7 ​ 11.5 ​ 11.3 ​ NA ​ 11.9 ​ NA ​ 10.9 ​ NA Terminal growth rate 3.0 3.0 3.0 ​ 3.0 ​ 3.0 ​ 3.0 ​ 3.0 NA ​ 3.0 ​ NA ​ 3.0 ​ NA Detailed planning period (in years) ​ 5 ​ 5 ​ 12 ​ 12 ​ 14 ​ 14 ​ 13 ​ NA ​ 10 ​ NA ​ 12 ​ NA ​ 1 2 3
SAP Business Network
Goodwill by Reportable Operating Segment
Summary of goodwill impairment testing sensitivity to change in assumptions	​ ​ ​ ​ ​ Business Network ​ ​ 2022 Budgeted revenue growth (change in pp) -2.8 Target operating margin at the end of the budgeted period (change in pp) -19 ​
Qualtrics
Goodwill by Reportable Operating Segment
Summary of goodwill impairment testing sensitivity to change in assumptions	​ ​ ​ ​ ​ ​ ​ ​ Qualtrics ​ 2022 2021 Share price (change in %) ​ -15 ​ -76 ​
Emarsys
Goodwill by Reportable Operating Segment
Summary of goodwill impairment testing sensitivity to change in assumptions	​ ​ ​ ​ ​ ​ ​ ​ Emarsys ​ ​ 2022 ​ 2021 Budgeted revenue growth (change in pp) -2.0 -1.7 Target operating margin at the end of the budgeted period (change in pp) -16 -14 ​
SAP Signavio
Goodwill by Reportable Operating Segment
Summary of goodwill impairment testing sensitivity to change in assumptions	​ ​ ​ ​ ​ ​ ​ SAP Signavio ​ ​ 2022 ​ 2021 Budgeted revenue growth (change in pp) -1.9 -2.5 Target operating margin at the end of the budgeted period (change in pp) -18 -20 ​
Taulia
Goodwill by Reportable Operating Segment
Summary of goodwill impairment testing sensitivity to change in assumptions	​ ​ ​ ​ ​ Taulia ​ ​ 2022 Budgeted revenue growth (change in pp) -1.1 Target operating margin at the end of the budgeted period (change in pp) ​ -11 After-tax discount rate 3.4 ​
Sustainability
Goodwill by Reportable Operating Segment
Summary of goodwill impairment testing sensitivity to change in assumptions	​ ​ ​ ​ ​ Sustainability ​ ​ 2022 Budgeted revenue growth (change in pp) -1.4 Target operating margin at the end of the budgeted period (change in pp) ​ -13 After-tax discount rate 3.9

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Intangible Assets
Schedule of Intangible Assets	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Software and ​ Acquired ​ Customer ​ Total ​ ​ Database Licenses ​ Technology ​ Relationships and ​ ​ ​ ​ ​ Other Intangibles ​ Historical cost ​ ​ ​ ​ ​ ​ ​ 1/1/2021 793 ​ 2,565 ​ 6,038 ​ 9,396 Foreign currency exchange differences 12 ​ 205 ​ 427 ​ 644 Additions from business combinations 0 ​ 233 ​ 303 ​ 536 Other additions 19 ​ 0 ​ 66 ​ 85 Retirements/disposals -84 ​ -7 ​ -11 ​ -102 Transfers ​ 93 ​ 0 ​ -89 ​ 4 12/31/2021 833 ​ 2,996 ​ 6,734 ​ 10,563 Foreign currency exchange differences 8 ​ 170 ​ 337 ​ 515 Additions from business combinations 0 ​ 65 ​ 98 ​ 163 Other additions 244 ​ 0 ​ 65 ​ 309 Retirements/disposals -115 ​ -703 ​ -92 ​ -910 Transfers ​ 87 ​ -1 ​ -85 ​ 1 12/31/2022 1,057 ​ 2,527 ​ 7,057 ​ 10,641 ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated amortization ​ ​ ​ ​ ​ ​ ​ 1/1/2021 523 ​ 2,043 ​ 3,046 ​ 5,612 Foreign currency exchange differences 11 ​ 171 ​ 211 ​ 393 Additions amortization 77 ​ 195 ​ 406 ​ 678 Retirements/disposals -64 ​ -11 ​ -10 ​ -85 12/31/2021 547 ​ 2,398 ​ 3,653 ​ 6,598 Foreign currency exchange differences 7 ​ 137 ​ 171 ​ 315 Additions amortization 99 ​ 209 ​ 458 ​ 766 Retirements/disposals -109 ​ -703 ​ -61 ​ -873 12/31/2022 544 ​ 2,041 ​ 4,221 ​ 6,806 ​ ​ ​ ​ ​ ​ ​ ​ ​ Carrying amount ​ ​ ​ ​ ​ ​ ​ 12/31/2021 286 ​ 598 ​ 3,081 ​ 3,965 12/31/2022 513 ​ 486 ​ 2,836 ​ 3,835 ​
Schedule of Significant Intangible Assets	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated ​ ​ ​ Remaining ​ ​ Carrying Amount ​ Useful Life ​ ​ 2022 ​ 2021 ​ (in years) Ariba – Customer relationships 140 174 3 to 5 Concur – Customer relationships 704 755 8 to 12 Callidus – Customer relationships 181 241 6 to 10 Qualtrics - Acquired technologies 195 286 ​ ​ 3 Qualtrics - Customer relationships ​ 937 ​ 983 ​ 10 to 15 Emarsys – Customer relationships ​ 145 ​ 163 ​ 5 to 12 Signavio – Customer relationships ​ 183 ​ 184 ​ ​ ​ 14 Total significant intangible assets 2,485 2,786 ​ ​

Property, Plant, and Equipment

Property, Plant, and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
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 ​ ​ 12/31/2021 ​ 1,609 ​ 1,801 ​ 1,450 ​ 40 ​ 77 ​ 4,977 12/31/2022 ​ 1,585 ​ 1,758 ​ 1,406 ​ 43 ​ 142 ​ 4,934 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Additions ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2021 144 ​ 313 ​ 518 ​ 23 ​ 69 ​ 1,067 2022 46 ​ 399 ​ 567 ​ 30 ​ 87 ​ 1,129 ​

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Leases
Summary of leases in the balance sheet	​ ​ ​ ​ ​ ​ € millions 12/31/2022 12/31/2021 Right-of-use assets ​ ​ ​ ​ Right-of-use assets – land and buildings ​ 1,758 1,800 Right-of-use assets – other property, plant, and equipment ​ 43 40 Total right-of-use assets ​ 1,801 1,840 / ​ 4,934 4,977 Right-of-use assets as % of / ​ 37 37 ​ ​ ​ ​ ​ Lease liabilities ​ ​ ​ ​ Current lease liabilities ​ 349 407 / ​ 4,808 4,528 Current lease liabilities as % of / ​ 7 9 ​ ​ ​ ​ ​ Non-current lease liabilities ​ 1,791 1,736 / ​ 9,547 11,042 Non-current lease liabilities as % of / ​ 19 16 ​
Summary of leases in the income statement	​ ​ ​ ​ ​ ​ € millions 2022 2021 Lease expenses within operating profit ​ ​ ​ ​ Depreciation of right-of-use assets ​ 419 398 ​

Equity Investments (Tables)

Equity Investments (Tables)	12 Months Ended
	Dec. 31, 2022
Equity Investments
Schedule of Equity Investments	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2022 ​ 2021 ​ Current Non-Current Total Current Non-Current Total Equity securities 0 5,138 5,138 0 5,799 5,799 Investments in associates 0 151 151 0 155 155 Equity investments 0 5,289 5,289 0 5,954 5,954 / Other financial assets ​ 853 ​ 5,626 ​ 6,479 ​ 2,758 ​ 6,275 ​ 9,033 Equity investments as % of / ​ 0 ​ 94 ​ 82 ​ 0 ​ 95 ​ 66 ​
Schedule of the carrying amount and share of profit of associates	​ ​ ​ ​ ​ ​ € millions 2022 2021 Carrying amount of interest in associates 151 155 Share of profit and losses from continuing operations -4 -9 ​
Schedule of financial commitments in venture capital funds	​ ​ ​ ​ ​ ​ € millions 2022 2021 Committed investments in venture capital funds 303 255 ​
Schedule of financial commitments maturities in venture capital funds	​ ​ ​ ​ € millions 12/31/2022 ​ ​ Investments in Venture ​ ​ Capital Funds Due 2023 303 Total 303

Non-Current Assets by Region (T

Non-Current Assets by Region (Tables)	12 Months Ended
	Dec. 31, 2022
Non-Current Assets by Region
Schedule of non-current assets by region	​ ​ ​ ​ ​ ​ € millions 2022 2021 Germany 5,897 5,305 Rest of EMEA 5,897 5,927 EMEA 11,794 11,232 United States 32,414 30,141 Rest of Americas 510 441 Americas 32,923 30,582 India ​ 333 ​ 279 APJ 1,210 1,263 SAP Group 45,928 43,077 ​

Purchase Obligations (Tables)

Purchase Obligations (Tables)	12 Months Ended
	Dec. 31, 2022
Purchase Obligations
Schedule of Other Financial Commitments	​ ​ ​ ​ ​ ​ € millions 2022 2021 Contractual obligations for acquisition of property, plant, and equipment and intangible assets 144 99 Other purchase obligations 7,491 4,680 Purchase obligations 7,635 4,779 ​
Schedule of Maturities of Other Financial Commitments	​ ​ ​ ​ € millions 12/31/2022 ​ ​ Purchase Obligations Due 2023 1,682 Due 2024 to 2027 4,441 Due thereafter 1,512 Total 7,635

Capital Structure Management (T

Capital Structure Management (Tables)	12 Months Ended
	Dec. 31, 2022
Capital Structure Management
Schedule of Capital Structure	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 12/31/2022 ​ 12/31/2021 ​ ​ ​ ​ € millions ​ % of ​ € millions ​ % of ​ ∆ in % ​ ​ ​ ​ Total Equity and ​ ​ ​ Total Equity and ​ ​ ​ ​ Liabilities ​ Liabilities ​ / 42,848 59 41,523 58 3 / 17,453 24 16,136 23 8 / 11,858 16 13,515 19 -12 / 29,311 41 29,651 42 -1 Thereof financial debt ​ 11,764 ​ 16 ​ 13,094 ​ 18 ​ -10 Thereof lease liabilities ​ 2,140 ​ 3 ​ 2,143 ​ 3 ​ 0 / Total equity and liabilities 72,159 100 71,174 100 1 ​

Total Equity (Tables)

Total Equity (Tables)	12 Months Ended
	Dec. 31, 2022
Total Equity
Schedule of Number of Shares	​ ​ ​ ​ ​ ​ ​ ​ Issued Treasury Millions ​ Capital ​ Shares 1/1/2020 1,228.5 -34.9 Purchase of treasury shares 0 -14.1 12/31/2020 1,228.5 -48.9 12/31/2021 1,228.5 ​ -48.9 Purchase of treasury shares ​ 0 ​ -15.7 Reissuance of treasury shares under share-based payments ​ 0 ​ 3.3 12/31/2022 1,228.5 ​ -61.4 ​
Schedule of Other Components of Equity	​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Exchange ​ Cash Flow ​ Total ​ ​ Differences ​ Hedges/Cost of ​ ​ ​ ​ Hedging ​ 1/1/2020 1,776 -6 ​ 1,770 Other comprehensive income for items that will be reclassified to profit or loss, net of tax -2,792 10 -2,782 12/31/2020 -1,016 4 ​ -1,012 Other comprehensive income for items that will be reclassified to profit or loss, net of tax 2,846 ​ -26 ​ 2,819 12/31/2021 1,830 ​ -22 ​ 1,808 Other comprehensive income for items that will be reclassified to profit or loss, net of tax 2,186 ​ 39 ​ 2,224 12/31/2022 4,015 ​ 16 ​ 4,031 ​

Liquidity (Tables)

Liquidity (Tables)	12 Months Ended
	Dec. 31, 2022
Financial Liabilities
Schedule of Group Liquidity and Net Debt	​ ​ ​ ​ ​ ​ ​ ​ € millions 2022 2021 ∆ / 9,008 8,898 109 Current time deposits and debt securities 686 2,632 -1,946 Group liquidity 9,694 11,530 -1,837 Current financial debt -3,986 -3,755 -230 Non-current financial debt -7,778 -9,338 1,560 Financial debt -11,764 -13,094 1,330 Net debt (–) -2,070 -1,563 -507 ​
Schedule of Cash and Cash Equivalents	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2022 ​ 2021 ​ Current Non-Current Total Current Non-Current Total Cash at banks 3,176 0 3,176 3,149 ​ 0 3,149 Time deposits 2,932 0 2,932 1,420 0 1,420 Money market and other funds 2,855 0 2,855 4,281 0 4,281 Debt securities 47 0 47 50 0 50 Expected credit loss allowance -3 0 -3 -3 0 -3 / Cash and cash equivalents 9,008 0 9,008 8,898 0 8,898 ​
Schedule of Non-Derivative Financial Debt Investments	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2022 ​ 2021 ​ Current Non-Current Total Current Non-Current Total Time deposits ​ 657 ​ 0 ​ 657 ​ 2,605 ​ 0 ​ 2,605 Debt securities ​ 32 ​ 0 ​ 32 ​ 30 ​ 0 ​ 30 Financial instruments related to employee benefit plans ​ 0 ​ 203 ​ 203 ​ 0 ​ 201 ​ 201 Loans and other financial receivables 104 129 233 79 107 186 Expected credit loss allowance -3 0 -3 -3 0 -3 Non-derivative financial debt investments ​ 790 ​ 332 ​ 1,122 ​ 2,711 ​ 308 ​ 3,019 / 853 5,626 6,479 2,758 6,275 9,033 Non-derivative financial debt investments as % of / 93 6 17 98 5 33 ​
Schedule of Financial Debt	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2022 ​ 2021 ​ ​ Nominal Volume ​ Carrying Amount ​ Nominal Volume ​ Carrying Amount ​ Current Non-Current Current Non-Current Total Current Non-Current Current Non-Current Total Bonds 1,600 7,381 1,600 6,556 8,155 900 8,965 900 8,851 9,751 Private placement transactions 0 397 0 405 405 393 373 396 393 790 Commercial paper ​ 930 ​ 0 ​ 928 ​ 0 ​ 928 ​ 930 ​ 0 ​ 931 ​ 0 ​ 931 Bank loans 1,456 0 1,456 0 1,456 1,533 0 1,533 0 1,533 Financial debt 3,986 7,778 3,983 6,960 10,943 3,756 9,338 3,760 9,245 13,005 / ​ ​ ​ ​ ​ 4,808 ​ 9,547 ​ 14,354 ​ ​ ​ ​ ​ 4,528 ​ 11,042 ​ 15,570 Financial debt as % of / ​ ​ ​ 83 73 76 ​ ​ ​ 83 84 84 ​
Schedule of Reconciliation of Liabilities Arising From Financial Activities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions 1/1/2022 Cash Flows Business Foreign Fair Value Other 12/31/2022 ​ ​ ​ ​ ​ ​ Combinations ​ Currency ​ Changes ​ ​ ​ ​ Current financial debt 3,755 -1,406 0 36 0 1,600 3,986 Non-current financial debt 9,338 0 0 40 0 -1,600 7,778 Financial debt (nominal volume) 13,094 -1,406 0 76 0 0 11,764 Basis adjustment -34 0 0 2 -741 0 -773 Transaction costs -55 0 0 0 0 8 -47 Financial debt (carrying amount) 13,005 -1,406 0 77 -741 8 10,943 Accrued interest and payment to banks 60 119 0 0 0 24 203 Interest rate swaps 42 0 0 -1 711 0 753 Lease 1 ​ 2,143 ​ -424 ​ 0 ​ 55 ​ 0 ​ 366 ​ 2,140 Total liabilities from financing activities 15,250 -1,711 0 131 -29 398 14,039 ​ 1 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions 1/1/2021 ​ Cash Flows ​ Business Foreign ​ Fair Value ​ Other ​ 12/31/2021 ​ ​ ​ Combinations Currency Changes ​ ​ Current financial debt 1,482 980 1 1 0 1,291 3,755 Non-current financial debt 11,801 -1,252 2 78 0 -1,291 9,338 Financial debt (nominal volume) 13,283 -272 3 79 0 0 13,094 Basis adjustment 126 0 0 3 -163 0 -34 Transaction costs -66 0 0 0 0 11 -55 Financial debt (carrying amount) 13,344 -272 3 82 -163 11 13,005 Accrued interest 61 0 0 0 0 -1 60 Interest rate swaps ​ -114 0 0 -1 157 0 42 Lease 1 ​ 2,120 ​ -374 ​ 4 ​ 106 ​ 0 ​ 287 ​ 2,143 Total liabilities from financing activities ​ 15,411 -646 7 187 -6 297 15,250 ​ 1
Bonds
Financial Liabilities
Schedule of Financial Debt	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 ​ 2021 ​ 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 1,000 999 Eurobond 9 – 2014 2027 99.284 % 1.750% (fix) 1.87 % € 1,000 869 985 Eurobond 12 – 2015 2025 99.264 % 1.000% (fix) 1.13 % € 600 598 597 Eurobond 15 – 2018 ​ 2026 ​ 99.576 % 1.000% (fix) ​ 1.06 % € 500 ​ 499 ​ 499 Eurobond 16 – 2018 ​ 2030 ​ 98.687 % 1.375% (fix) ​ 1.50 % € 500 ​ 401 ​ 491 Eurobond 18 – 2018 ​ 2022 ​ 99.654 % 0.250% (fix) ​ 0.36 % € 900 ​ 0 ​ 900 Eurobond 19 – 2018 ​ 2024 ​ 99.227 % 0.750% (fix) ​ 0.89 % € 850 ​ 848 ​ 847 Eurobond 20 – 2018 ​ 2028 ​ 98.871 % 1.250% (fix) ​ 1.38 % € 1,000 ​ 843 ​ 982 Eurobond 21 – 2018 ​ 2031 ​ 98.382 % 1.625% (fix) ​ 1.78 % € 1,250 ​ 976 ​ 1,223 Eurobond 22 – 2020 ​ 2023 ​ 99.794 % 0.000% (fix) ​ 0.07 % € 600 ​ 600 ​ 599 Eurobond 23 – 2020 ​ 2026 ​ 99.200 % 0.125% (fix) ​ 0.26 % € 600 ​ 597 ​ 596 Eurobond 24 – 2020 ​ 2029 ​ 98.787 % 0.375% (fix) ​ 0.51 % € 800 ​ 643 ​ 769 Eurobonds ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 7,874 9,487 USD bond - 2018 ​ 2025 ​ 100.000 % 4.69% (fix) ​ 4.74 % US$ 300 ​ 281 ​ 264 Bonds ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 8,155 ​ 9,751 ​
Private placements
Financial Liabilities
Schedule of Financial Debt	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 ​ 2021 ​ 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 7 – 2012 2022 3.18% (fix) 3.22 % US$ 444.5 0 396 Tranche 8 – 2012 2024 3.33% (fix) 3.37 % US$ 323 306 300 Tranche 9 – 2012 2027 3.53% (fix) 3.57 % US$ 100 99 94 Private placements ​ ​ ​ ​ ​ ​ ​ ​ 405 790 ​

Financial Risk Factors and Ri_2

Financial Risk Factors and Risk Management (Tables)	12 Months Ended
	Dec. 31, 2022
Financial Risk Factors and Risk Management
Schedule of Contractual Maturities of Non-Derivative Financial Liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Carrying ​ Contractual Cash Flows ​ ​ Amount ​ ​ ​ 12/31/2022 2023 ​ 2024 2025 2026 2027 Thereafter Non-derivative financial liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Trade payables -1,496 ​ -1,496 ​ 0 ​ 0 ​ 0 ​ 0 ​ 0 Lease liabilities -2,140 ​ -398 ​ -317 ​ -257 ​ -228 ​ -188 ​ -1,071 Other financial liabilities -11,365 ​ -4,422 ​ -1,288 ​ -965 ​ -1,165 ​ -1,142 ​ -3,636 Total of non-derivative financial liabilities -15,002 ​ -6,316 ​ -1,605 ​ -1,222 ​ -1,393 ​ -1,330 ​ -4,707 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Carrying ​ Contractual Cash Flows ​ ​ Amount ​ ​ ​ 12/31/2021 2022 2023 2024 2025 2026 Thereafter Non-derivative financial liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Trade payables -1,089 ​ -1,089 ​ 0 ​ 0 ​ 0 ​ 0 ​ 0 Lease liabilities -2,143 ​ -448 ​ -338 ​ -263 ​ -208 ​ -184 ​ -934 Other financial liabilities -13,285 ​ -4,084 ​ -1,695 ​ -1,228 ​ -936 ​ -1,165 ​ -4,773 Total of non-derivative financial liabilities -16,517 ​ -5,621 ​ -2,033 ​ -1,491 ​ -1,144 ​ -1,349 ​ -5,707 ​
Schedule of Contractual Maturities of Derivative Financial Liabilities and Financial Assets	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Carrying ​ Contractual Cash Flows ​ Carrying ​ Contractual Cash Flows ​ ​ Amount ​ ​ ​ Amount ​ ​ ​ 12/31/2022 2023 Thereafter 12/31/2021 2022 Thereafter Derivative financial liabilities and assets ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Derivative financial liabilities Currency derivatives not designated as hedging instruments ​ -88 ​ ​ ​ ​ ​ -62 ​ ​ ​ ​ Cash outflows ​ ​ ​ -3,185 ​ -13 ​ ​ ​ -2,381 ​ -12 Cash inflows ​ ​ ​ 3,113 ​ 0 ​ ​ ​ 2,327 ​ 0 Currency derivatives designated as hedging instruments ​ -9 ​ ​ ​ ​ -31 ​ ​ ​ Cash outflows ​ -309 ​ ​ ​ ​ -919 ​ ​ Cash inflows ​ 302 ​ ​ ​ ​ 885 ​ ​ Interest rate derivatives designated as hedging instruments ​ -753 ​ ​ ​ ​ ​ -49 ​ ​ ​ ​ Cash outflows ​ ​ ​ -102 ​ -1,201 ​ ​ ​ -48 ​ -476 Cash inflows ​ ​ ​ 63 ​ 364 ​ ​ ​ 60 ​ 421 Total of derivative financial liabilities -849 -118 -850 ​ -142 -76 -67 Derivative financial assets ​ ​ ​ Currency derivatives not designated as hedging instruments 30 ​ ​ ​ ​ 41 ​ ​ Cash outflows ​ -1,713 ​ ​ ​ -2,878 ​ Cash inflows ​ 1,740 ​ ​ ​ 2,923 ​ Currency derivatives designated as hedging instruments 33 ​ ​ ​ 1 ​ ​ Cash outflows ​ -1,039 ​ ​ ​ -136 ​ Cash inflows ​ 1,069 ​ ​ ​ 137 ​ Interest rate derivatives designated as hedging instruments 0 ​ ​ ​ 7 ​ ​ Cash outflows ​ 0 0 ​ ​ -4 -4 Cash inflows ​ 0 0 ​ ​ 9 6 Total of derivative financial assets 63 57 0 ​ 50 51 2 Total of derivative financial liabilities and assets -787 -61 -850 ​ -92 -25 -65
Cash, Time Deposits And Debt Securities
Financial Risk Factors and Risk Management
Schedule of Credit Risk Exposure	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated ​ 2022 ​ Equivalent to External Weighted Average Loss Gross Carrying Amount Gross Carrying Amount ECL Allowance ​ ​ Rating ​ Rate ​ Not Credit-Impaired ​ Credit-Impaired ​ ​ Risk class 1 - low risk AAA to BBB- -0.0 % 6,554 0 -3 Risk class 2 - high risk BB+ to D 0.0 % 33 0 0 Risk class 3 - unrated NA -6.5 % 46 0 -3 Total ​ -0.1 % 6,633 0 -6 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated ​ 2021 ​ Equivalent to External Weighted Average Loss Gross Carrying Amount Gross Carrying Amount ECL Allowance ​ ​ Rating ​ Rate ​ Not Credit-Impaired ​ Credit-Impaired ​ ​ Risk class 1 - low risk AAA to BBB– -0.0 % 6,864 0 -3 Risk class 2 - high risk BB to D 0.0 % 37 0 0 Risk class 3 - unrated NA -10.3 % 29 0 -3 Total -0.1 % 6,930 0 -6 ​
Trade receivables and contract assets
Financial Risk Factors and Risk Management
Schedule of Credit Risk Exposure	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated 2022 ​ Weighted Average Loss Rate Gross Carrying Amount Not Gross Carrying Amount Credit- ECL Allowance ​ ​ ​ ​ Credit-Impaired ​ Impaired ​ ​ AR not due and due -1.0 % 3,146 10 -31 AR overdue 1 to 30 days -1.0 % 1,420 80 -15 AR overdue 30 to 90 days -2.3 % 582 64 -15 AR overdue more than 90 days -27.2 % 499 236 -200 TOTAL -4.3 % 5,647 390 -261 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated 2021 ​ ​ Weighted Average Loss Rate Gross Carrying Amount Not Gross Carrying Amount Credit- ECL Allowance ​ ​ ​ ​ Credit-Impaired ​ Impaired ​ ​ AR not due and due -0.5 % 4,106 6 -19 AR overdue 1 to 30 days -1.0 % 611 57 -7 AR overdue 30 to 90 days -1.8 % 514 48 -10 AR overdue more than 90 days -19.3 % 482 240 -139 TOTAL -2.9 % 5,713 351 -175 ​
Schedule of Movement in ECL Allowance for Trade Receivables and Contract Assets	​ ​ ​ ​ ​ ​ € millions 2022 2021 ​ ​ ECL Allowance ​ ECL Allowance Balance as at 1/1 ​ -175 ​ -186 Net credit losses recognized -187 -87 Amounts written off 101 98 Balance as at 12/31 -261 -175 ​
Foreign Currency
Financial Risk Factors and Risk Management
Schedule of Designated Hedged Items	​ ​ ​ ​ ​ € millions Forecasted License Payments ​ ​ 2022 Change in value used for calculating hedge ineffectiveness ​ ​ 32 Cash flow hedge ​ 32 Cost of hedging ​ -9 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 ​ ​ 2022 Nominal amount 1,371 Carrying amount ​ Other financial assets 33 Other financial liabilities -9 Change in value recognized in OCI 32 Hedge ineffectiveness recognized in Finance income, net 0 Cost of hedging recognized in OCI -9 Amount reclassified from cash flow hedge in OCI to Other non-operating income, net -42 Amount reclassified from cost of hedging in OCI to Finance income, net -7 ​
Schedule of Details on Hedging Instruments	​ ​ ​ ​ ​ ​ ​ ​ Maturity ​ ​ 2022 ​ 1–6 Months 7–12 Months Forward exchange contracts ​ Net exposure in € millions 822 550 Average EUR:GBP forward rate 0.86 0.88 Average EUR:JPY forward rate 136.83 138.23 Average EUR:CHF forward rate 1.00 0.97 Average EUR:AUD forward rate 1.53 1.54 Average EUR:USD forward rate ​ 1.05 ​ 1.03 ​
Schedule of Risk Exposure	​ ​ ​ ​ ​ ​ € billions 2022 2021 Year-end exposure toward all our major currencies 1.7 1.4 Average exposure 1.6 1.3 Highest exposure 1.7 1.6 Lowest exposure 1.3 1.0 ​
Schedule of Sensitivity Analysis	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Effects on Other Non-Operating Expense, Net ​ Effects on Other Comprehensive Income ​ 2022 2021 2020 2022 2021 2020 Derivatives held within a designated cash flow hedge relationship All major currencies –10% (2021: all major currencies –10%; 2020: all major currencies –10%) ​ ​ ​ ​ ​ 135 106 43 All major currencies +10% (2021: all major currencies +10%; 2020: all major currencies +10%) ​ ​ ​ ​ ​ -135 -106 -43 Embedded derivatives All currencies –10% ​ 31 40 40 ​ ​ ​ ​ ​ All currencies +10% ​ -38 -49 -49 ​ ​ ​ ​ ​ ​
Interest Rate Risk
Financial Risk Factors and Risk Management
Schedule of Designated Hedged Items	​ ​ ​ ​ ​ ​ € millions ​ 2022 ​ ​ Fixed-Rate ​ Fixed-Rate ​ Borrowing in EUR Borrowing in USD Notional amount 4,550 94 Carrying amount 3,732 95 Accumulated fair value adjustments in Other financial liabilities 782 -9 Change in fair value used for measuring ineffectiveness 782 2 Accumulated amount of fair value hedge adjustments for hedged items ceased to be adjusted for hedging gains/losses 0 -11 ​
Schedule of Designated Hedged Instruments	​ ​ ​ ​ ​ ​ € millions ​ 2022 ​ ​ Interest Rate ​ Interest Rate ​ ​ Swaps for ​ Swaps for ​ EUR Borrowing USD Borrowing Notional amount 4,550 94 Carrying amount ​ ​ ​ Other financial assets 0 0 Other financial liabilities -749 -3 Change in fair value used for measuring ineffectiveness -749 -3 ​
Schedule of Details on Hedging Instruments	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Maturity ​ 2024 2027 2028 2029 ​ 2030 2031 EUR interest rate swaps ​ ​ ​ ​ ​ ​ ​ Nominal amounts ​ ​ 1,000 1,000 800 ​ 500 ​ 1,250 ​ Average variable interest rate ​ ​ 3.949 % 3.373 % 2.713 % 3.348 % 3.511 % USD interest rate swaps ​ ​ ​ ​ Nominal amounts 94 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Average variable interest rate 5.150 % ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
Schedule of Risk Exposure	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € billions ​ 2022 ​ 2021 ​ Year-End Average High Low Year-End Average High Low Fair value interest rate risk ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ From investments 0.03 0.04 0.04 0.03 0.03 0.03 0.03 0.02 Cash flow interest rate risk ​ ​ ​ ​ ​ ​ ​ ​ ​ From investments (including cash) 6.19 5.83 7.21 4.87 7.72 6.25 7.72 4.67 From financing 1.45 1.71 1.76 1.45 1.71 2.07 2.95 1.70 From interest rate swaps 4.64 4.84 4.88 4.64 4.83 4.82 4.83 4.81 ​
Schedule of Sensitivity Analysis	​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Effects on Financial Income, ​ 2022 2021 2020 Derivatives held within a designated fair value hedge relationship ​ ​ ​ ​ ​ ​ Interest rates +75bps for U.S. dollar area/+125bps for euro area (2021: +75/+20bps for U.S. dollar/euro area; 2020: +50/+10bps for U.S. dollar/euro area) -58 -11 -6 Interest rates –25bps for U.S. dollar area/–10bps for euro area (2021: –25/–20bps for U.S. dollar/euro area; 2020: –50/–20bps for U.S. dollar/euro area) 5 10 10 Variable-rate financing ​ ​ ​ Interest rates +75bps for U.S. dollar area/+125bps for euro area (2021: +75/+20bps for U.S. dollar/euro area; 2020: +50/+10bps for U.S. dollar/euro area) -14 -4 -1 Interest rates –25bps for U.S. dollar area/–10bps for euro area (2021: –25/–20bps for U.S. dollar/euro area; 2020: –50/–20bps for U.S. dollar/euro area) 1 3 1 ​
Equity Price Risk
Financial Risk Factors and Risk Management
Schedule of Sensitivity Analysis	​ ​ ​ ​ ​ ​ ​ ​ € millions 2022 2021 2020 Investments in equity securities ​ ​ Increase in equity prices and respective unobservable inputs of 10% - increase of financial income, net ​ 503 515 259 Decrease in equity prices and respective unobservable inputs of 10% - decrease of financial income, net ​ -503 -515 -259 ​

Fair Value Disclosures on Fin_2

Fair Value Disclosures on Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures on Financial Instruments
Schedule of Fair values of Financial instruments and Classification Within the Fair value Hierarchy	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Category ​ 12/31/2022 ​ ​ ​ ​ Carrying Amount ​ Measurement Categories ​ Fair Value ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ At Amortized At Fair Value Level 1 Level 2 Level 3 Total ​ ​ ​ ​ ​ Cost ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Assets ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash and cash equivalents ​ 9,008 ​ ​ ​ ​ ​ ​ ​ ​ Cash at banks 1 ​ AC ​ 3,176 ​ 3,176 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Time deposits 1 ​ AC ​ 2,976 ​ 2,976 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Money market and similar funds ​ FVTPL ​ 2,855 ​ ​ ​ 2,855 ​ 2,855 ​ ​ ​ ​ ​ 2,855 Trade and other receivables 6,405 ​ ​ ​ ​ ​ ​ ​ ​ Trade receivables 1 AC 5,776 5,776 ​ ​ ​ ​ ​ ​ ​ Other receivables 2 — 629 ​ ​ ​ ​ ​ ​ ​ ​ Other financial assets 6,479 ​ ​ ​ ​ ​ ​ ​ ​ Debt securities AC 32 32 ​ ​ ​ 32 ​ ​ 32 Equity securities FVTPL 5,138 ​ ​ 5,138 ​ 258 0 4,880 5,138 Investments in associates 2 — 151 ​ ​ ​ ​ ​ ​ ​ ​ Time deposits AC 654 654 ​ ​ ​ ​ 654 ​ 654 Financial instruments related to employee benefit plans 2 — 203 ​ ​ ​ ​ ​ ​ ​ ​ Loans and other financial receivables AC 233 233 ​ ​ ​ ​ 233 ​ 233 Derivative assets ​ ​ ​ ​ ​ ​ ​ ​ ​ Designated as hedging instrument ​ ​ ​ ​ ​ ​ ​ ​ ​ FX forward contracts — 33 ​ ​ 33 ​ ​ 33 ​ 33 Interest rate swaps — 0 ​ ​ 0 ​ ​ 0 ​ 0 Not designated as hedging instrument ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ FX forward contracts FVTPL 30 ​ ​ 30 ​ ​ 30 ​ 30 Call options for share-based payments FVTPL 0 ​ ​ 0 ​ ​ 0 ​ ​ 0 Call option on equity shares FVTPL 5 ​ ​ 5 ​ ​ ​ 5 5 Liabilities ​ ​ ​ ​ ​ ​ ​ Trade and other payables -2,226 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Trade payables 1 AC -1,496 -1,496 ​ ​ ​ ​ ​ ​ ​ ​ ​ Other payables 2 — -730 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Financial liabilities -14,355 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Non-derivative financial liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Loans AC -1,456 -1,456 ​ ​ ​ ​ ​ -1,456 ​ ​ -1,456 Bonds AC -9,083 -9,083 ​ ​ ​ -8,301 ​ -928 ​ ​ -9,229 Private placements AC -405 -405 ​ ​ ​ ​ ​ -383 ​ ​ -383 Other non-derivative financial liabilities 3 AC -2,562 -2,562 ​ ​ ​ ​ ​ -422 ​ ​ -422 Derivatives ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Designated as hedging instrument ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ FX forward contracts — -9 ​ ​ -9 ​ ​ ​ -9 ​ ​ -9 Interest rate swaps — -753 ​ ​ -753 ​ ​ ​ -753 ​ ​ -753 Not designated as hedging instrument ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ FX forward contracts FVTPL -88 ​ ​ -88 ​ ​ ​ -88 ​ ​ -88 Total financial instruments, net 5,311 -2,154 ​ 7,212 ​ -5,156 ​ -3,087 ​ 4,886 -3,357 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Category ​ 12/31/2021 ​ ​ ​ ​ Carrying Amount ​ Measurement Categories ​ Fair Value ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ At Amortized At Fair Value Level 1 Level 2 Level 3 Total ​ ​ ​ ​ ​ ​ Cost ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Assets ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash and cash equivalents ​ 8,898 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash at banks 1 ​ AC ​ 3,149 ​ 3,149 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Time deposits 1 ​ AC ​ 1,467 ​ 1,467 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Money market and similar funds ​ FVTPL ​ 4,281 ​ ​ ​ 4,281 ​ 4,281 ​ ​ ​ ​ ​ 4,281 Trade and other receivables 6,499 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Trade receivables 1 AC 5,888 5,888 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other receivables 2 — 611 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other financial assets 9,033 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Debt securities AC 30 30 ​ ​ ​ 30 ​ ​ ​ 30 Equity securities FVTPL 5,799 ​ ​ 5,799 ​ 772 155 4,871 5,799 Investments in associates 2 — 155 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Time deposits AC ​ 2,602 2,602 ​ ​ ​ ​ 2,602 ​ 2,602 Financial instruments related to employee benefit plans 2 — ​ 201 ​ ​ ​ ​ ​ ​ ​ ​ Loans and other financial receivables AC 186 186 ​ ​ ​ ​ 186 ​ 186 Derivative assets ​ ​ ​ ​ ​ ​ ​ ​ ​ Designated as hedging instrument ​ ​ ​ ​ ​ ​ ​ ​ ​ FX forward contracts — 1 ​ ​ 1 ​ ​ 1 ​ 1 Interest rate swaps — 7 ​ ​ 7 ​ ​ 7 ​ 7 Not designated as hedging instrument ​ ​ ​ ​ ​ ​ ​ ​ ​ FX forward contracts FVTPL 41 ​ ​ 41 ​ ​ 41 ​ 41 Call options for share-based payments FVTPL 0 ​ ​ 0 ​ ​ 0 ​ ​ 0 Call option on equity shares FVTPL 10 ​ ​ 10 ​ ​ ​ 10 10 Liabilities ​ ​ ​ ​ ​ ​ ​ Trade and other payables -1,702 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Trade payables 1 AC -1,089 -1,089 ​ ​ ​ ​ ​ ​ ​ ​ ​ Other payables 2 — -613 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Financial liabilities -15,571 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Non-derivative financial liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Loans AC -1,533 -1,533 ​ ​ ​ ​ ​ -1,533 ​ ​ -1,533 Bonds AC -10,682 -10,682 ​ ​ ​ -10,248 ​ -931 ​ ​ -11,179 Private placements AC -790 -790 ​ ​ ​ ​ ​ -801 ​ ​ -801 Other non-derivative financial liabilities 3 AC -2,424 -2,424 ​ ​ ​ ​ ​ -281 ​ ​ -281 Derivatives ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Designated as hedging instrument ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ FX forward contracts — -31 ​ ​ -31 ​ ​ ​ -31 ​ ​ -31 Interest rate swaps — -49 ​ ​ -49 ​ ​ ​ -49 ​ ​ -49 Not designated as hedging instrument ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ FX forward contracts FVTPL -62 ​ ​ -62 ​ ​ ​ -62 ​ ​ -62 Total financial instruments, net 7,158 -3,194 ​ 9,997 ​ -5,164 ​ -695 ​ 4,881 -978 ​ 1 2 3
Schedule of Fair values of Financial Instruments by Instruments Classification	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Category ​ 12/31/2022 ​ ​ Carrying Amount At Amortized Cost At Fair Value Financial assets ​ ​ ​ ​ ​ ​ ​ ​ At fair value through profit or loss FVTPL 8,028 ​ 8,028 At amortized cost AC 12,847 12,847 ​ Financial liabilities At fair value through profit or loss FVTPL -88 -88 At amortized cost AC -15,002 -15,002 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Category ​ 12/31/2021 ​ ​ Carrying Amount At Amortized Cost At Fair Value Financial assets ​ ​ ​ ​ ​ ​ ​ ​ At fair value through profit or loss FVTPL 10,131 10,131 At amortized cost AC 13,323 13,323 ​ Financial liabilities At fair value through profit or loss FVTPL -62 -62 At amortized cost AC -16,517 -16,517 ​
Schedule of Valuation Techniques of Financial Instruments Measured at Fair Value on a Recurring Basis	​ Type Fair Value Hierarchy Determination of Fair Value/Valuation Technique Significant Unobservable Inputs Interrelationship Between Significant Unobservable Inputs and Fair Value Measurement 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 0.75 to 24.0 ) -Revenues of investees -Discounts for lack of marketability ( 7.3% to 28.3 %) ​ 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) Type Fair Value Hierarchy Determination of Fair Value/Valuation Technique Significant Unobservable Inputs Interrelationship Between Significant Unobservable Inputs and Fair Value Measurement ​ ​ ​ ​ 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. ​ - Nature and selection of financing rounds - Weighting of financings rounds - Discounts for lack of marketability - Weighting of equity allocation method such as option pricing model and common stock equivalent model - Volatility assumptions - Estimated time to exit - Imminent exit value ​ The estimated fair value would increase (decrease) if: - Different financing rounds are selected - Weighting of financing rounds changes -Weighting of the applied equity allocation methods changes - Volatility assumptions were higher (lower) - Estimated time to exit increases (decreases) - The imminent exit value increases (decreases) ​ ​ ​ ​ Last financing round valuations ​ Nature and pricing indication of latest financing round ​ The estimated fair value would increase (decrease) if: -Price of latest financing round would increase (decrease) - The overall company value would be higher (lower) - The respective analyzed share class would be affected by this change due to its rights and preferences ​ ​ ​ ​ Net asset value/fair market value as reported by the respective funds ​ Net asset value calculations of the respective funds ​ The estimated fair value would increase (decrease) if: Reported net asset value of respective fund would be higher (lower) 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. ​
Schedule of Reconciliation from the Opening to the Closing Balances Fair Values Classified as Level 3 Fair Values	​ ​ ​ ​ ​ ​ € millions 2022 2021 1/1 4,881 2,508 Transfers Into Level 3 0 0 Out of Level 3 -25 -455 Purchases 522 1,076 Sales -43 -852 Gains/losses ​ ​ Included in financial income, net -789 2,348 Included in exchange differences in other comprehensive income 337 256 12/31 4,883 4,881 Change in unrealized gains/losses in profit or loss for equity investments held at the end of the reporting period -788 1,789 ​

Prepaid Expenses and Other Ta_2

Prepaid Expenses and Other Tax Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Prepaid Expenses and Other Tax Assets
Schedule Of Prepaid Expenses and Other Tax Assets	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2022 ​ 2021 ​ ​ Current ​ Non-Current ​ Total ​ Current Non-Current Total Prepaid expenses 828 ​ 512 ​ 1,340 ​ 588 ​ 242 ​ 830 Other tax assets 244 ​ 49 ​ 293 ​ 219 ​ 53 ​ 272 Total 1,072 ​ 561 ​ 1,633 ​ 807 ​ 295 ​ 1,102 / ​ 2,139 ​ 3,580 ​ 5,719 ​ 1,633 ​ 2,628 ​ 4,261 ​ Prepaid expenses and other tax assets as % of / ​ 50 ​ 16 ​ 29 ​ 49 ​ 11 ​ 26 ​ ​

Other Tax Liabilities (Tables)

Other Tax Liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Other Tax Liabilities
Schedule of Other Tax Liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2022 ​ 2021 ​ Current ​ Non-Current ​ Total ​ Current Non-Current Total Other tax liabilities 662 ​ 0 ​ 662 ​ 646 ​ 0 ​ 646 / ​ 4,818 ​ 705 ​ 5,523 ​ 5,203 ​ 860 ​ 6,063 Other tax liabilities as % of / 14 ​ 0 ​ 12 ​ 12 ​ 0 ​ 11 ​

Executive and Supervisory Boa_2

Executive and Supervisory Board Compensation (Tables)	12 Months Ended
	Dec. 31, 2022
Executive and Supervisory Board Compensation
Schedule of Executive Board Compensation	​ ​ ​ ​ ​ ​ ​ ​ € thousands 2022 ​ 2021 2020 Short-term employee benefits 12,556 ​ 25,015 5,094 Share-based payment 20,726 ​ 25,095 23,095 Subtotal 33,282 ​ 50,110 28,189 Post-employment benefits -1,429 ​ 464 488 Thereof defined-benefit -1,433 ​ 461 487 Thereof defined-contribution 4 ​ 3 1 Termination Benefits ​ 9,600 ​ NA ​ NA Total 41,453 ​ 50,574 28,677 ​
Schedule of Share-Based Payment for Executive Board Members	​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 ​ 2021 2020 Number of share units granted 205,965 ​ 238,428 ​ 201,690 Total expense in € thousands 9,986 ​ 6,356 ​ 11,173 ​
Schedule of Retirement Pension Plan for Executive Board Members	​ ​ ​ ​ ​ ​ ​ ​ € thousands 2022 ​ 2021 2020 DBO 12/31 1,462 ​ 3,435 ​ 3,520 Annual pension entitlement 114 ​ 108 ​ 98 ​
Schedule of Supervisory Board Compensation	​ ​ ​ ​ ​ ​ ​ ​ € thousands 2022 ​ 2021 2020 Total compensation 5,206 ​ 3,856 ​ 3,755 Thereof fixed compensation 3,149 ​ 3,176 ​ 3,149 Thereof committee remuneration 2,058 ​ 680 ​ 606 ​
Schedule of Payments to/DBO for Former Executive Board Members	​ ​ ​ ​ ​ ​ ​ ​ € thousands ​ 2022 2021 2020 Payments ​ 2,217 2,159 3,010 DBO 12/31 ​ 31,217 42,313 44,043 ​

Related Party Transactions Ot_2

Related Party Transactions Other Than Board Compensation (Tables)	12 Months Ended
	Dec. 31, 2022
Related Party Transactions Other Than Board Compensation
Schedule of related party transactions	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Companies controlled by ​ ​ ​ ​ ​ ​ Executive Board Members ​ Supervisory Board Members ​ Supervisory Board Members ​ Associated Entities € millions ​ 2022 ​ 2021 ​ 2022 ​ 2021 ​ 2022 ​ 2021 ​ 2022 ​ 2021 Products and services provided NA NA 0 0 1 2 11 6 Products and services received NA NA 2 1 2 1 4 4 93 37 Sponsoring and other financial support provided NA NA NA NA 5 3 NA NA Outstanding balances at year end (Vendors) NA NA 0 0 0 0 -18 -15 Outstanding balances at year end (Customers) NA NA 0 0 0 0 4 4 Commitments at year end NA NA 0 0 51 2 6 NA NA ​ 1 2 The longest of these commitments is six years . ​

Principal Accountant Fees and_2

Principal Accountant Fees and Services (Tables)	12 Months Ended
	Dec. 31, 2022
Principal Accountant Fees and Services
Schedule of fees for audit and other professional services	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2022 ​ 2021 ​ 2020 ​ KPMG AG Foreign Total KPMG AG Foreign Total KPMG AG Foreign Total ​ ​ (Germany) ​ KPMG Firms ​ ​ ​ (Germany) ​ KPMG Firms ​ ​ ​ (Germany) ​ KPMG Firms ​ ​ Audit fees 4 10 14 3 8 12 3 9 12 Audit-related fees 3 7 10 2 5 7 0 1 2 Tax fees 0 0 0 0 0 0 0 0 0 All other fees 0 0 0 0 0 0 0 0 0 Total 7 17 24 6 13 19 3 10 14 ​

Scope of Consolidation, Subsi_2

Scope of Consolidation, Subsidiaries and Other Equity Investments (Tables)	12 Months Ended
	Dec. 31, 2022
Scope of Consolidation, Subsidiaries and Other Equity Investments
Summary of Entities Consolidated in the Financial Statements	​ ​ ​ ​ ​ Total 12/31/2020 269 Additions 39 Disposals -18 12/31/2021 ​ 290 Additions ​ 26 Disposals ​ -28 12/31/2022 288 ​
Schedule of Subsidiaries	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Owner-ship Total Revenue Profit/Loss (–) Total Equity as Number of Foot-note ​ ​ ​ ​ in 2022 2 ​ After Tax for ​ at 12/31/2022 2 ​ Employees as ​ ​ ​ ​ ​ ​ ​ ​ 2022 2 ​ ​ ​ at 12/31/2022 3 ​ ​ ​ % € thousands € thousands € thousands ​ ​ ​ ​ Ariba Technologies India Private Limited, Bengaluru, India ​ 100 ​ 104,281 ​ 18,076 ​ 41,087 ​ 1,308 ​ ​ Ariba, Inc., Palo Alto, CA, United States 100 1,457,046 543,678 6,147,376 1,647 ​ ​ Concur Technologies, Inc., Bellevue, WA, United States ​ 100 ​ 2,036,964 ​ 329,150 ​ 8,702,490 ​ 3,368 ​ ​ Qualtrics, LLC, Wilmington, DE, United States 100 1,389,345 -1,279,289 8,276,577 3,920 ​ ​ SAP (China) Co., Ltd., Shanghai, China 100 1,315,556 78,398 -115,740 6,485 ​ 18 SAP (Schweiz) AG, Biel, Switzerland ​ 100 ​ 1,220,424 ​ 121,350 ​ 240,769 ​ 860 ​ ​ SAP (UK) Limited, Feltham, United Kingdom 100 1,326,666 109,566 174,850 1,721 ​ ​ SAP America, Inc., Newtown Square, PA, United States 100 7,679,678 -49,123 20,620,854 9,275 ​ ​ SAP Argentina S.A., Buenos Aires, Argentina ​ 100 ​ 211,896 ​ 20,369 ​ 54,086 ​ 1,115 ​ 18 SAP Asia Pte. Ltd., Singapore, Singapore 100 658,218 18,237 16,758 1,109 ​ 18 SAP Australia Pty Ltd, Sydney, Australia 100 854,197 64,877 114,663 1,317 ​ ​ SAP Brasil Ltda., São Paulo, Brazil 100 680,482 10,379 67,004 2,532 ​ 18 SAP Canada Inc., Toronto, Canada 100 1,143,722 61,871 701,953 3,106 ​ ​ SAP Deutschland SE & Co. KG, Walldorf, Germany 100 5,213,029 792,021 1,724,802 4,915 ​ 9 SAP España - Sistemas, Aplicaciones y Productos en la Informática, S.A., Madrid, Spain ​ 100 ​ 555,000 ​ 16,247 ​ 207,794 ​ 912 ​ ​ SAP France S.A., Levallois-Perret, France 100 1,095,975 271,450 1,982,374 1,562 ​ ​ SAP Hungary Rendszerek, Alkalmazások és Termékek az Adatfeldolgozásban Informatikai Kft., Budapest, Hungary 100 149,269 3,350 26,803 1,317 ​ ​ SAP India Private Limited, Bengaluru, India 100 752,754 105,449 439,985 2,279 ​ ​ SAP Industries, Inc., Newtown Square, PA, United States 100 589,487 122,241 1,316,745 256 ​ ​ SAP Italia Sistemi Applicazioni Prodotti in Data Processing S.p.A., Vimercate, Italy 100 643,856 30,780 147,910 792 ​ ​ SAP Japan Co., Ltd., Tokyo, Japan 100 1,186,733 103,861 407,789 1,424 ​ ​ SAP Labs Bulgaria EOOD, Sofia, Bulgaria ​ 100 ​ 97,599 ​ 4,192 ​ 25,753 ​ 1,249 ​ ​ SAP Labs India Private Limited, Bengaluru, India 100 807,222 77,473 285,829 10,406 ​ ​ SAP Labs, LLC, Palo Alto, CA, United States 100 628,751 86,076 758,813 1,871 ​ ​ SAP México S.A. de C.V., Mexico City, Mexico 100 517,905 -7,337 119,388 1,060 ​ ​ SAP National Security Services, Inc., Newtown Square, PA, United States ​ 100 ​ 1,148,035 ​ 225,370 ​ 554,346 ​ 592 ​ ​ SAP Nederland B.V., 's-Hertogenbosch, the Netherlands 100 749,366 384,264 827,982 693 ​ 13 SAP Service and Support Centre (Ireland) Limited, Dublin, Ireland 100 273,401 43,567 68,008 1,706 ​ ​ SAP Services s.r.o., Prague, Czech Republic ​ 100 ​ 100,727 ​ 1,264 ​ 17,933 ​ 1,280 ​ ​ SuccessFactors, Inc., Newtown Square, PA, United States 100 817,875 322,698 5,416,686 767 ​ ​ ​ Other Subsidiaries 4 ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ "SAP Kazakhstan" LLP, Almaty, Kazakhstan 100 ​ ​ 110405, Inc., Newtown Square, PA, United States 100 ​ ​ Abakus Ukraine Limited Liability Company, Kyiv, Ukraine ​ 100 ​ ​ Ambin Properties Proprietary Limited, Johannesburg, South Africa 100 ​ 18 Apex Expert Solutions LLC, Chantilly, VA, United States ​ 100 ​ ​ AppGyver Inc., Indianapolis, IN, United States ​ 100 ​ ​ AppGyver Oy., Espoo, Finland ​ 100 ​ ​ Ariba Czech s.r.o., Prague, Czech Republic 100 ​ ​ Ariba India Private Limited, Gurugram, India 100 ​ ​ Ariba International Holdings, Inc., Wilmington, DE, United States 100 ​ ​ Ariba International Singapore Pte. Ltd., Singapore, Singapore 100 ​ ​ Ariba International, Inc., Wilmington, DE, United States 100 ​ ​ Ariba Slovak Republic, s.r.o., Košice, Slovakia 100 ​ ​ Ariba Software Technology Services (Shanghai) Co., Ltd., Shanghai, China 100 ​ ​ Ariba Technologies Netherlands B.V., 's-Hertogenbosch, the Netherlands 100 ​ 13 Baiza Capital LLC, Newark, NJ, United States ​ 0 ​ 5, 8 Baiza Capital S.A., Luxembourg, Luxembourg ​ 0 ​ 5, 8 Business Objects Holding B.V., 's-Hertogenbosch, the Netherlands 100 ​ 13 Business Objects Option, LLC, Wilmington, DE, United States 100 ​ ​ Business Objects Software Limited (Trading as SAP Solutions), Dublin, Ireland 100 ​ ​ Callidus Software Inc., San Ramon, CA, United States ​ 100 ​ ​ Callidus Software Pty. Ltd., Sydney, Australia ​ 100 ​ ​ CallidusCloud (India) Private Limited, Hyderabad, India ​ 100 ​ ​ Christie Partners Holding C.V., 's-Hertogenbosch, the Netherlands 100 ​ ​ Clarabridge Netherlands B.V., Amsterdam, the Netherlands ​ 100 ​ ​ Clarabridge UK Ltd, London, United Kingdom ​ 100 ​ ​ Clarabridge, Inc., Reston, VA, United States ​ 100 ​ ​ ClearTrip Inc. (Mauritius), Ebene, Mauritius 100 ​ ​ ClearTrip Inc., George Town, Cayman Islands 57 ​ ​ ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ CNQR Operations Mexico S. de. R.L. de. C.V., Mexico City, Mexico 100 ​ ​ Concur (Canada), Inc., Toronto, Canada 100 ​ ​ Concur (Czech) s.r.o., Prague, Czech Republic ​ 100 ​ ​ Concur (France) S.A.S., Levallois-Perret, France 100 ​ ​ Concur (Germany) GmbH, Frankfurt am Main, Germany 100 ​ 10, 11 Concur (Japan) Ltd., Tokyo, Japan 97 ​ ​ Concur (New Zealand) Limited, Wellington, New Zealand 100 ​ 16 Concur (Philippines) Inc., Makati City, Philippines 100 ​ ​ Concur (Switzerland) GmbH, Zurich, Switzerland 100 ​ 15 Concur Holdings (France) S.A.S., Levallois-Perret, France 100 ​ ​ Concur Holdings (Netherlands) B.V., 's-Hertogenbosch, the Netherlands 100 ​ 13 Concur Technologies (Australia) Pty. Limited, Sydney, Australia 100 ​ ​ Concur Technologies (Hong Kong) Limited, Hong Kong, China 100 ​ ​ Concur Technologies (India) Private Limited, Bengaluru, India 100 ​ ​ Concur Technologies (Singapore) Pte. Ltd., Singapore, Singapore 100 ​ 18 Concur Technologies (UK) Limited, Feltham, United Kingdom 100 ​ ​ ConTgo Consulting Limited, Feltham, United Kingdom 100 ​ 18 ConTgo Limited, Feltham, United Kingdom 100 ​ 12 Crystal Decisions (UK) Limited, Feltham, United Kingdom 100 ​ 12 Delighted, LLC, Wilmington, DE, United States ​ 100 ​ ​ Delos Cloud GmbH, Schönefeld, Germany ​ 100 ​ 5 Emarsys Beijing Limited, Beijing, China ​ 100 ​ ​ Emarsys eMarketing Systems GmbH, Vienna, Austria ​ 100 ​ ​ Emarsys İletişim Sistemleri Tic. Ltd Şti., Istanbul, Turkey ​ 100 ​ ​ Emarsys Interactive Services GmbH, Berlin, Germany ​ 100 ​ ​ Emarsys Limited, Hong Kong, China ​ 100 ​ ​ Emarsys North America, Inc., Indianapolis, IN, United States ​ 100 ​ ​ Emarsys Pte. Ltd., Singapore, Singapore ​ 100 ​ ​ Emarsys Pty Ltd, Sydney, Australia ​ 100 ​ ​ Emarsys S.A.S., Levallois-Perret, France ​ 100 ​ ​ Emarsys Schweiz GmbH, Zurich, Switzerland ​ 100 ​ ​ Emarsys UK Ltd, London, United Kingdom ​ 100 ​ ​ EMARSYS-Technologies Informatikai Szolgáltató Kft., Budapest, Hungary ​ 100 ​ ​ Engagor N.V., Ghent, Belgium ​ 100 ​ ​ Engagor, Inc., Wilmington, DE, United States ​ 100 ​ ​ ESS Cubed Procurement Proprietary Limited, Johannesburg, South Africa 100 ​ ​ Extended Systems, Inc., San Ramon, CA, United States 100 ​ ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ Financial Fusion, Inc., San Ramon, CA, United States 100 ​ Flyin Travel and Tourism Private Limited, Hyderabad, India ​ 100 ​ ​ FreeMarkets Ltda., São Paulo, Brazil 100 ​ Hipmunk, Inc., San Francisco, CA, United States 100 ​ ​ hybris (U.S.) Corporation, Wilmington, DE, United States 100 ​ hybris GmbH, Munich, Germany 100 ​ 10, 11 INNAAS s.r.l., Rome, Italy ​ 100 ​ 5 Inxight Federal Systems Group, Inc., Wilmington, DE, United States 100 ​ IP Asset Holdings, LLC, Provo, UT, United States ​ 100 ​ ​ LeadFormix, Inc., San Ramon, CA, United States ​ 100 ​ ​ LLC "Emarsys", Moscow, Russia ​ 100 ​ ​ LLC “SAP Labs“, Moscow, Russia 100 ​ LLC “SAP Ukraine”, Kyiv, Ukraine 100 ​ 18 Loyalsys GmbH, Vienna, Austria ​ 100 ​ ​ Loyalsys Technologies Israel Ltd., Tel Aviv, Israel 100 ​ ​ Market Metrix Iberia S.L., Barcelona, Spain ​ 100 ​ ​ Market Metrix Singapore Pte. Ltd., Singapore, Singapore ​ 100 ​ ​ Market Metrix, A Clarabridge Company, LLC, Wilmington, DE, United States ​ 100 ​ ​ New Debden Merger Sub II LLC, Wilmington, DE, United States ​ 100 ​ ​ Nihon Ariba K.K., Tokyo, Japan 100 ​ Outerjoin, Inc., San Ramon, CA, United States ​ 100 ​ ​ OutlookSoft Deutschland GmbH, Walldorf, Germany 100 ​ 10, 11 Plat.One Lab S.r.l., Genoa, Italy 100 ​ ​ PT SAP Indonesia, Jakarta, Indonesia 99 ​ QAL Technologies Pty Ltd, Sydney, Australia ​ 100 ​ ​ QCL Technologies Holdings, LLC, Wilmington, DE, United States ​ 100 ​ 5 QCL Technologies ULC, Toronto, Canada ​ 100 ​ ​ QDL Technologies GmbH, Munich, Germany ​ 100 ​ ​ QFL Technologies S.A.R.L., Paris, France ​ 100 ​ ​ QIL Technologies Limited, Dublin, Ireland ​ 100 ​ ​ QPL Technologies sp. z o.o., Kraków, Poland ​ 100 ​ ​ QSL Technologies Pte. Ltd., Singapore, Singapore ​ 100 ​ ​ Quadrem Africa Pty. Ltd., Johannesburg, South Africa 100 ​ Quadrem Brazil Ltda., Rio de Janeiro, Brazil 100 ​ Quadrem Chile Ltda., Santiago de Chile, Chile 100 ​ Quadrem International Ltd., Hamilton, Bermuda 100 ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ Quadrem Netherlands B.V., 's-Hertogenbosch, the Netherlands ​ 100 ​ 13 Quadrem Overseas Cooperatief U.A., 's-Hertogenbosch, the Netherlands ​ 100 ​ ​ Quadrem Peru S.A.C., Lima, Peru ​ 100 ​ ​ Qualtrics Colombia S.A.S., Bogotá, D.C., Colombia ​ 100 ​ 5 Qualtrics de Argentina S.R.L., Buenos Aires, Argentina ​ 100 ​ 5 Qualtrics Holdings I, LLC, Wilmington, DE, United States ​ 100 ​ 5 Qualtrics Holdings II, LLC, Wilmington, DE, United States ​ 100 ​ 5 Qualtrics Holdings Inc., Wilmington, DE, United States ​ 100 ​ ​ Qualtrics Hong Kong Limited, Hong Kong, China ​ 100 ​ ​ Qualtrics India Private Limited, Mumbai, India ​ 100 ​ ​ Qualtrics International Inc., Wilmington, DE, United States ​ 71 ​ 19 Qualtrics Ireland Limited, Dublin, Ireland ​ 100 ​ ​ Qualtrics Japan LLC, Tokyo, Japan ​ 100 ​ ​ Qualtrics Korea, LLC, Seoul, South Korea ​ 100 ​ ​ Qualtrics Mexico, S. DE R.L. DE C.V., Mexico City, Mexico ​ 100 ​ ​ Qualtrics Middle East FZ-LLC, Dubai, United Arab Emirates ​ 100 ​ 5 Qualtrics Netherlands B.V., Amsterdam, the Netherlands 100 ​ ​ Qualtrics Provo HQ, LLC, Wilmington, DE, United States ​ 100 ​ ​ Qualtrics Sweden AB, Stockholm, Sweden ​ 100 ​ ​ Qualtrics Switzerland AG, Zurich, Switzerland ​ 100 ​ ​ Qualtrics Technologies Brasil Ltda., São Paulo, Brazil ​ 100 ​ ​ Qualtrics Technologies Spain, S.L.U., Madrid, Spain 100 ​ ​ QUL Technologies Limited, London, United Kingdom ​ 100 ​ ​ SAP (Beijing) Software System Co., Ltd., Beijing, China 100 ​ ​ SAP (China) Holding Co., Ltd., Beijing, China ​ 100 ​ ​ SAP Andina y del Caribe C.A., Caracas, Venezuela 100 ​ 18 SAP AZ LLC, Baku, Azerbaijan 100 ​ ​ SAP Belgium – Systems, Applications and Products S.A., Brussels, Belgium 100 ​ SAP Beteiligungs GmbH, Walldorf, Germany 100 ​ SAP Bulgaria EOOD, Sofia, Bulgaria 100 ​ SAP Business Services Center Nederland B.V., ‘s-Hertogenbosch, the Netherlands 100 ​ 13 SAP Chile Limitada, Santiago de Chile, Chile 100 ​ 18 SAP CIS, LLC, Moscow, Russia 100 ​ SAP Colombia S.A.S., Bogotá, D.C., Colombia 100 ​ 18 SAP Costa Rica, S.A., San José, Costa Rica 100 ​ 18 SAP ČR, spol. s r.o., Prague, Czech Republic 100 ​ SAP Cyprus Limited, Nicosia, Cyprus 100 ​ SAP d.o.o., Zagreb, Croatia 100 ​ 18 SAP Danmark A/S, Copenhagen, Denmark 100 ​ SAP Dritte Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany 100 ​ SAP East Africa Limited, Nairobi, Kenya 100 ​ 18 SAP Egypt LLC, Cairo, Egypt 100 ​ 18 SAP EMEA Inside Sales S.L., Madrid, Spain 100 ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ SAP Erste Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany 100 ​ 10, 11 SAP Estonia OÜ, Tallinn, Estonia 100 ​ SAP Financial, Inc., Toronto, Canada 100 ​ SAP Finland Oy, Espoo, Finland 100 ​ SAP Foreign Holdings GmbH, Walldorf, Germany 100 ​ SAP France Holding S.A., Levallois-Perret, France 100 ​ SAP Global Marketing, Inc., New York, NY, United States 100 ​ SAP Hellas Single Member S.A., Athens, Greece 100 ​ SAP Hong Kong Co., Ltd., Hong Kong, China 100 ​ 18 SAP Hosting Beteiligungs GmbH, St. Leon-Rot, Germany 100 ​ 10, 11 SAP India (Holding) Pte. Ltd., Singapore, Singapore 100 ​ SAP International Panama, S.A., Panama City, Panama 100 ​ SAP International, Inc., Miami, FL, United States 100 ​ SAP Investments, Inc., Wilmington, DE, United States 100 ​ SAP Ireland Limited, Dublin, Ireland 100 ​ 14 SAP Ireland US - Financial Services Designated Activity Company, Dublin, Ireland 100 ​ SAP Israel Ltd., Ra’anana, Israel 100 ​ 18 SAP Korea Ltd., Seoul, South Korea 100 ​ SAP Labs France S.A.S., Mougins, France 100 ​ SAP Labs Israel Ltd., Ra’anana, Israel 100 ​ SAP Labs Korea, Inc., Seoul, South Korea 100 ​ SAP Latvia SIA, Riga, Latvia 100 ​ SAP Malaysia Sdn. Bhd., Kuala Lumpur, Malaysia 100 ​ ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ SAP Middle East and North Africa L.L.C., Dubai, United Arab Emirates 49 ​ 6, 18 SAP Middle East FZ-LLC, Dubai, United Arab Emirates 100 ​ 18 SAP Nederland Holding B.V.,‘s-Hertogenbosch, the Netherlands 100 ​ 13 SAP New Zealand Limited, Auckland, New Zealand 100 ​ SAP Norge AS, Oslo, Norway 100 ​ SAP North West Africa Ltd, Casablanca, Morocco 100 ​ ​ SAP Österreich GmbH, Vienna, Austria 100 ​ SAP Perú S.A.C., Lima, Peru 100 ​ 18 SAP Philippines, Inc., Taguig City, Philippines 100 ​ 18 SAP Polska Sp. z o.o., Warsaw, Poland 100 ​ SAP Portals Europe GmbH, Walldorf, Germany 100 ​ SAP Portals Holding Beteiligungs GmbH, Walldorf, Germany 100 ​ SAP Portals Israel Ltd., Ra’anana, Israel 100 ​ SAP Portugal – Sistemas, Aplicações e Produtos Informáticos, Sociedade Unipessoal, Lda., Porto Salvo, Portugal 100 ​ SAP Projektverwaltungs- und Beteiligungs GmbH, Walldorf, Germany 100 ​ ​ SAP Public Services, Inc., Washington, DC, United States 100 ​ SAP Puerto Rico GmbH, Walldorf, Germany 100 ​ 10, 11, 18 SAP Retail Solutions Beteiligungsgesellschaft GmbH, Walldorf, Germany 100 ​ SAP Romania SRL, Bucharest, Romania 100 ​ SAP Saudi Arabia Software Services Ltd, Riyadh, Kingdom of Saudi Arabia 100 ​ SAP Saudi Arabia Software Trading Ltd, Riyadh, Kingdom of Saudi Arabia 75 ​ 18 ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ SAP Sechste Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany ​ 100 ​ 10, 11 SAP Siebte Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany 100 ​ 10, 11 SAP sistemi, aplikacije in produkti za obdelavo podatkov d.o.o., Ljubljana, Slovenia 100 ​ SAP Slovensko s.r.o., Bratislava, Slovakia 100 ​ SAP Software and Services LLC, Doha, Qatar 49 ​ 6, 18 SAP Svenska Aktiebolag, Stockholm, Sweden 100 ​ ​ SAP System Application and Products Asia Myanmar Limited, Yangon, Myanmar ​ 100 ​ ​ SAP Systems, Applications and Products in Data Processing (Thailand) Ltd., Bangkok, Thailand 100 ​ SAP Taiwan Co., Ltd., Taipei, Taiwan 100 ​ ​ SAP Technologies Inc., Palo Alto, CA, United States 100 ​ SAP Training and Development Institute FZCO, Dubai, United Arab Emirates 100 ​ 18 SAP Türkiye Yazilim Üretim ve Ticaret A.Ş., Istanbul, Turkey 100 ​ SAP UAB, Vilnius, Lithuania 100 ​ SAP Ventures Investment GmbH, Walldorf, Germany 100 ​ 10, 11 SAP Vierte Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany 100 ​ SAP Vietnam Company Limited, Ho Chi Minh City, Vietnam ​ 100 ​ ​ SAP West Balkans d.o.o., Belgrade, Serbia 100 ​ SAP Zweite Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany 100 ​ 10, 11 SAP.io Fund, L.P., Austin, TX, United States ​ 0 ​ 7 Sapphire Fund Investments II Holdings, LLC, Austin, TX, United States ​ 100 ​ 7 Sapphire Fund Investments II, L.P., Austin, TX, United States ​ 0 ​ 7 Sapphire Fund Investments III Holdings, LLC, Austin, TX, United States ​ 100 ​ 5, 7 Sapphire Fund Investments III, L.P., Austin, TX, United States ​ 0 ​ 7 Sapphire SAP HANA Fund of Funds, L.P., Austin, TX, United States 0 ​ 7 Sapphire Ventures Fund I, L.P., Austin, TX, United States 0 ​ 7 Sapphire Ventures Fund II, L.P., Austin, TX, United States 0 ​ 7 Sapphire Ventures Fund III, L.P., Austin, TX, United States ​ 0 ​ 7 Sapphire Ventures Fund IV, L.P., Austin, TX, United States ​ 0 ​ 7 Sapphire Ventures Fund V, L.P., Austin, TX, United States ​ 0 ​ 7 Sapphire Ventures Fund VI, L.P., Austin, TX, United States ​ 0 ​ 7 Sapphire Ventures Fund VII-A, L.P., Austin, TX, United States ​ 0 ​ 5, 7 SAPV (Mauritius), Ebene, Mauritius 100 ​ 7 Shanghai SAP Cloud Technology Company, Ltd., Shanghai, China ​ 70 ​ 5 Signavio ANZ Pty Ltd, Melbourne, Australia ​ 100 ​ ​ Signavio Pte. Ltd., Singapore, Singapore ​ 100 ​ ​ Signavio UK Ltd, Birmingham, United Kingdom ​ 100 ​ 12 Signavio, Inc., Newtown Square, PA, United States ​ 100 ​ ​ Statwing, LLC, Wilmington, DE,United States ​ 100 ​ ​ SuccessFactors (Philippines), Inc., Pasig City, Philippines 100 ​ 18 ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ SuccessFactors Cayman, Ltd., Grand Cayman, Cayman Islands 100 ​ SurveyVitals A Qualtrics Company, LLC, Wilmington, DE, United States ​ 100 ​ ​ Sybase Angola, LDA, Luanda, Angola 100 ​ 17 Sybase Iberia, S.L., Madrid, Spain 100 ​ Sybase International Holdings Corporation, LLC, San Ramon, CA, United States 100 ​ Sybase, Inc., San Ramon, CA, United States 100 ​ Systems Applications Products (Africa Region) Proprietary Limited, Johannesburg, South Africa 100 ​ Systems Applications Products (Africa) Proprietary Limited, Johannesburg, South Africa 100 ​ Systems Applications Products (South Africa) Proprietary Limited, Johannesburg, South Africa 81 ​ 18 Systems Applications Products Nigeria Limited, Victoria Island, Nigeria 100 ​ 18 Taulia (Shanghai) Smart Technology Co. Ltd., Shanghai, China ​ 100 ​ 5 Taulia Australia Pty. Ltd., Sydney, Australia ​ 100 ​ 5 Taulia Bulgaria EOOD, Sofia, Bulgaria ​ 100 ​ 5 Taulia GmbH, Düsseldorf, Germany ​ 100 ​ 5 Taulia LLC, San Francisco, CA, United States ​ 96 ​ 5 Taulia Singapore Pte. Ltd., Singapore, Singapore ​ 100 ​ 5 Taulia Trade Technology GmbH, Düsseldorf, Germany ​ 100 ​ 5 Taulia UK Ltd., London, United Kingdom ​ 100 ​ 5 Technology Management Associates Inc., Chantilly, VA, United States ​ 100 ​ ​ Temkin Group, LLC, Wilmington, DE, United States ​ 100 ​ ​ TM Property Holdings, LLC, Wilmington, DE, United States ​ 100 ​ ​ TomorrowNow, Inc., Bryan, TX, United States 100 ​ TRX Europe Limited, Feltham, United Kingdom 100 ​ ​ TRX Technologies India Private Limited, Bengaluru, India 100 TRX UK Limited, Feltham, United Kingdom 100 12 TRX, Inc., Bellevue, WA, United States 100 Usermind d.o.o Beograd, Belgrade, Serbia ​ 100 ​ ​ Usermind International, LLC, Provo, UT, United States ​ 100 ​ ​ Usermind, LLC, Provo, UT, United States ​ 100 ​ ​ Volume Integration, Inc., Reston, VA, United States ​ 100 ​ ​ ​ 1 For the classification of the subsidiaries, the following figures are considered: revenues, profit/loss after tax, total equity and number of employees. 2 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. 3 As at December 31, 2022, including managing directors, in FTE. 4 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. 5 Consolidated for the first time in 2022. 6 Agreements with the other shareholders provide that SAP SE fully controls the entity. 7 Structured entity belonging to SAP SE. The results of operations of these entities are included in SAP’s consolidated financial statements in accordance with IFRS 10 (Consolidated Financial Statements). 8 In accordance with IFRS 10, the structured entity does not include the receivables and liabilities resulting from the supply chain financing (SCF) activities. 9 Entity whose personally liable partner is SAP SE. 10 Entity with (profit and) loss transfer agreement. 11 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. 12 Pursuant to section 480 of the UK Companies Act 2006, 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, 2022. 13 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, 2022, or in respect of its financial year ended September 30, 2022, respectively. 14 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, 2022. 15 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, 2022, or in respect of its financial year ended September 30, 2022, respectively. 16 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, 2022. 17 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, 2022. 18 Entity with support letter issued by SAP SE. 19 Share of voting rights is 96%.
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 Procurement Negócios Eletrônicos S/A, Rio de Janeiro, Brazil ​ 17 SAP Fioneer GmbH, Walldorf, Germany 20 ​
Schedule of Equity Investments with Ownership of at Least 5%	​ ​ ​ ​ Name and Location of Company Ownership ​ ​ % Joint Arrangements and Investments in Associates ​ ​ China DataCom Corporation Limited, Guangzhou, China 28 Procurement Negócios Eletrônicos S/A, Rio de Janeiro, Brazil ​ 17 SAP Fioneer GmbH, Walldorf, Germany 20 ​ ​ ​ Name and Location of Company ​ Equity Investments with Ownership of at Least 5% ​ 47th Street Partners I, L.P., Menlo Park, CA, United States ​ 83North IV, L.P., Hertzalia, Israel ​ Adverity GmbH, Vienna, Austria ​ Alation, Inc., Redwood City, CA, United States ​ Alchemist Accelerator Fund I LLC, San Francisco, CA, United States ​ Aleph-Bigg SPV, L.P., Grand Cayman, Cayman Islands ​ All Tax Platform - Solucoes Tributarias S.A., São Paulo, Brazil ​ Amplify Partners, L.P., Menlo Park, CA, United States ​ 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 ​ BGS Holdings, Inc., Austin, TX, United States ​ Bitonic Technology Labs, Inc., Karnataka, India ​ Blue Yard Capital 1 Alternative GmbH & Co. KG, Berlin, Germany ​ Blue Yard Capital I GmbH & Co. KG, Berlin, Germany ​ Blue Yard Crytpo 1, L.P., Hot Springs Village, AR, United States ​ Boldstart Ventures V, L.P., New York, NY, United States ​ Boldstart Ventures VI, L.P., New York, NY, United States ​ 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 ​ CDQ AG, St. Gallen, Switzerland ​ Chalfen Ventures Fund I L.P., St Heiler, Jersey, Channel Islands ​ Chalfen Ventures Fund II L.P., St Helier, Jersey, Channel Islands ​ Chalfen Ventures Fund III L.P., St Helier, Jersey, Channel Islands ​ CircleCI, Inc., San Francisco, CA, United States ​ Clari, Inc., Sunnyvale, CA, United States ​ ComponentLab, Inc., Seattle, WA, United States ​ Contentful Global, Inc., Berlin, Germany ​ Costanoa Venture Capital II L.P., Palo Alto, CA, United States ​ Costanoa Venture Capital III L.P., Palo Alto, CA, United States ​ Costanoa Venture Capital QZ, LLC, Palo Alto, CA, United States ​ Creandum SPV TR (D) AB, Stockholm, Sweden ​ Culture Amp, Inc., San Francisco, CA, United States ​ Cypress.io, Inc., Atlanta, GA, 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 ​ 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 ​ GitGuardian SAS, Paris, France ​ Gorgias, Inc., San Francisco, CA, United States ​ Haystack Ventures V, L.P., Mill Valley, CA, United States ​ Haystack Ventures VI, 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 ​ Initialized CBH SPV LLC, Walnut, CA, United States ​ InnovationLab GmbH, Heidelberg, Germany ​ innoWerft Technologie- und Gründerzentrum Walldorf Stiftung GmbH, Walldorf, Germany ​ Involve.ai, Inc., Santa Monica, CA, United States ​ JupiterOne, Inc., Morrisville, NC, United States ​ Kaltura, Inc., New York, NY, United States ​ LeanData, Inc., Sunnyvale, CA, United States ​ LGVP F I LLC, Dover, DE, United States ​ 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 ​ Local Globe XII, L.P., St. Peter Port, Guernsey, Channel Islands ​ Local Globe Opportunity Fund, 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 ​ Mango Capital 2022, L.P., Los Altos, CA, United States ​ Matillion Ltd., Altrincham, United Kingdom ​ Medable Inc., Palo Alto, CA, United States ​ MVP Strategic Partnership Fund GmbH & Co. KG, Munich, Germany ​ Notation Capital II CIRC, LLC, Brooklyn, NY, United States ​ Notation Capital, L.P., Brooklyn, NY, United States ​ Notation Capital II, L.P., Brooklyn, NY, United States ​ Notation Capital III, L.P., Brooklyn, NY, United States ​ NOTATION I SPV SV OCT 2020, LLC, Brooklyn, NY, United States ​ OpenX Software Limited, Pasadena, CA, United States ​ OpsRamp, Inc., San Jose, CA, United States ​ Paper Education Company, Inc., Montreal, Canada ​ 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 ​ Qualified.com, Inc., San Francisco, CA, United States ​ Reltio, Inc., Redwood Shores, CA, United States ​ Restream, Inc., Austin, TX, United States ​ Ridge Ventures IV, L.P., San Francisco, CA, United States ​ Ridge Ventures V, L.P., San Francisco, CA, United States ​ SafeGraph, Inc., Denver, CO, United States ​ Sapphire Sport, L.P., Austin, TX, United States ​ Sapphire Sport Parallel Fund, L.P., Austin, TX, United States ​ Sapphire Sport Parallel Fund II, L.P., Austin, TX, United States ​ Side, Inc., San Francisco, CA, United States ​ Smart City Planning, Inc., Tokyo, Japan ​ Splashtop, Inc., San Jose, 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 ​ Sun Basket, Inc., San Francisco, CA, United States ​ SV Angel IV, L.P., San Francisco, CA, United States ​ Tetrate.io, Inc., Milpitas, CA, United States ​ The SaaStr Fund, L.P., Palo Alto, CA, United States ​ The SaaStr Fund II, 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 ​ Unmind Ltd., London, United Kingdom ​ 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 ​ Walkabout Ventures Fund II L.P., Los Angeles, CA, United States ​ Yapily Ltd., London, United Kingdom ​ Zesty Tech Ltd., Ramat Gan, Israel ​ ​

Basis for Preparation - Exchang

Basis for Preparation - Exchange Rates (Details)	12 Months Ended
	Dec. 31, 2022 $ / €	Dec. 31, 2022 $ / € $ / €	Dec. 31, 2022 SFr / € $ / €	Dec. 31, 2022 £ / € $ / €	Dec. 31, 2022 ¥ / € $ / €	Dec. 31, 2022 $ / € $ / €	Dec. 31, 2021 $ / €	Dec. 31, 2021 $ / € $ / €	Dec. 31, 2021 SFr / € $ / €	Dec. 31, 2021 £ / € $ / €	Dec. 31, 2021 ¥ / € $ / €	Dec. 31, 2021 $ / € $ / €	Dec. 31, 2020 $ / €	Dec. 31, 2020 $ / €	Dec. 31, 2020 SFr / €	Dec. 31, 2020 £ / €	Dec. 31, 2020 ¥ / €	Dec. 31, 2020 $ / €	Dec. 31, 2022 $ / €	Dec. 31, 2022 SFr / €	Dec. 31, 2022 £ / €	Dec. 31, 2022 ¥ / €	Dec. 31, 2022 $ / €	Dec. 31, 2021 $ / €	Dec. 31, 2021 SFr / €	Dec. 31, 2021 £ / €	Dec. 31, 2021 ¥ / €	Dec. 31, 2021 $ / €
Basis for Preparation
Middle Rate at December 31	1.5693	1.5693	1.5693	1.5693	1.5693	1.5693	1.5615	1.5615	1.5615	1.5615	1.5615	1.5615							1.4440	0.9847	0.8869	140.66	1.0666	1.4393	1.0331	0.8403	130.38	1.1326
Annual Average Exchange Rate	1.5174	1.3703	1.0052	0.8526	138.01	1.0539	1.5747	1.4835	1.0814	0.8600	129.86	1.1835	1.6554	1.5294	1.0703	0.8892	121.78	1.1413

Revenue - Contract (Details)

Revenue - Contract (Details)	12 Months Ended
	Dec. 31, 2022
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, 2022	Dec. 31, 2021	Dec. 31, 2020
Non-Current Assets by Region
Revenue	€ 30,871	€ 27,842	€ 27,338
EMEA
Non-Current Assets by Region
Revenue	13,081	12,589	12,067
Germany
Non-Current Assets by Region
Revenue	4,504	4,343	4,015
Rest of EMEA
Non-Current Assets by Region
Revenue	8,577	8,246	8,052
Americas
Non-Current Assets by Region
Revenue	13,295	10,969	11,106
U.S
Non-Current Assets by Region
Revenue	10,811	8,870	9,110
Rest of Americas
Non-Current Assets by Region
Revenue	2,484	2,099	1,996
APJ
Non-Current Assets by Region
Revenue	4,495	4,285	4,165
Japan
Non-Current Assets by Region
Revenue	1,242	1,301	1,305
Rest of APJ
Non-Current Assets by Region
Revenue	€ 3,253	€ 2,984	€ 2,859

Revenue - Major Revenue by Regi

Revenue - Major Revenue by Region (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Non-Current Assets by Region
Cloud Revenue	€ 12,555	€ 9,418	€ 8,080
Cloud and Software Revenue	26,521	24,078	23,228
Revenue	30,871	27,842	27,338
EMEA
Non-Current Assets by Region
Cloud Revenue	4,293	3,308	2,608
Cloud and Software Revenue	11,236	10,931	10,364
Revenue	13,081	12,589	12,067
Americas
Non-Current Assets by Region
Cloud Revenue	6,687	4,894	4,439
Cloud and Software Revenue	11,333	9,348	9,239
Revenue	13,295	10,969	11,106
APJ
Non-Current Assets by Region
Cloud Revenue	1,575	1,217	1,033
Cloud and Software Revenue	3,952	3,798	3,625
Revenue	4,495	€ 4,285	€ 4,165
Ukraine
Non-Current Assets by Region
Decrease in revenue	€ 220

Revenue - Remaining Performance

Revenue - Remaining Performance Obligations (Details) - EUR (€) € in Billions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of performance obligations [line items]
Unsatisfied performance obligations	€ 48.9	€ 39.9
Percentage allocated to remaining performance obligations	50%
Explanation of when entity expects to recognise transaction price allocated to remaining performance obligations as revenue	over the next 12 months
Performance obligations
Disclosure of performance obligations [line items]
Unsatisfied performance obligations	€ 34.2	€ 25.3

Revenue - Contract Balances (De

Revenue - Contract Balances (Details) - EUR (€) € in Billions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Revenue
Contract liabilities at beginning of period	€ 4.4
Increases resulting from billing and invoices becoming due	10.9
Decreases resulting from satisfaction of performance obligations	(10.1)
Other	0.1
Contract liabilities at end of period	5.3	€ 4.4
Revenue recognized included in the contract liability balance at the beginning period	€ 4.1	€ 3.6

Trade and Other Receivables - T

Trade and Other Receivables - Trade and Other Receivables (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Ifrs Statement [Line Items]
Trade receivables, net - current	€ 5,782	€ 5,887
Trade receivables, net - non-current	0	1
Trade receivables, net	5,782	5,888
Other receivables - current	454	465
Other receivables - non-current	169	146
Other receivables	623	611
Total trade and other receivables - current	6,236	6,352
Total trade and other receivables - non-current	169	147
Total	6,405	6,499
Contract assets	343	360
Russia and Belarus [Member] | Trade receivables
Ifrs Statement [Line Items]
Expected credit loss	€ 62	€ 5

Capitalized Cost from Contrac_3

Capitalized Cost from Contracts with Customers (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Incremental Costs of Obtaining Customer Contracts
Capitalized contract cost, current	€ 1,036	€ 793
Capitalized contract cost, non-current	3,019	2,333
Assets recognised from costs to obtain or fulfil contracts with customers	4,054	3,127
Other current non-financial assets	2,139	1,633
Other non-current non-financial assets	3,580	2,628
Other non-financial assets	€ 5,719	€ 4,261
Capitalized contract cost as % of other non-financial assets, current	48%	49%
Capitalized contract cost as % of other non-financial assets, non-current	84%	89%
Capitalized contract cost as % of Other non-financial assets	71%	73%
Capitalized cost of obtaining customer contracts
Incremental Costs of Obtaining Customer Contracts
Amortization period range	18 months to nine years
Capitalized contract cost, current	€ 871	€ 667
Capitalized contract cost, non-current	2,812	2,158
Assets recognised from costs to obtain or fulfil contracts with customers	3,684	2,826
Amortization expenses of capitalized contract costs	€ 762	523
Incremental costs
Incremental Costs of Obtaining Customer Contracts
Amortization period range	one year or less
Capitalized cost to fulfill customer contracts
Incremental Costs of Obtaining Customer Contracts
Amortization period range	six to eight years
Capitalized contract cost, current	€ 164	126
Capitalized contract cost, non-current	206	175
Assets recognised from costs to obtain or fulfil contracts with customers	370	301
Amortization expenses of capitalized contract costs	€ 243	€ 171

Employee Headcount - (Details)

Employee Headcount - (Details) - employee	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Non-Current Assets by Region
Cloud and software	15,536	15,646	16,392
Services	19,669	19,644	19,842
Research and development	34,122	32,244	29,580
Sales and marketing	30,548	28,215	25,834
General and administration	6,932	6,879	6,689
Infrastructure	5,154	4,786	4,094
SAP Group at period end	111,961	107,415	102,430
Thereof acquisitions	410	914	781
SAP Group (months' end average)	111,015	104,364	101,476
EMEA
Non-Current Assets by Region
Cloud and software	5,672	5,947	6,278
Services	8,247	8,229	8,175
Research and development	16,606	15,347	13,705
Sales and marketing	12,207	11,136	10,348
General and administration	3,466	3,374	3,285
Infrastructure	2,800	2,609	2,291
SAP Group at period end	48,999	46,641	44,082
Thereof acquisitions	188	462	609
SAP Group (months' end average)	48,408	45,359	43,340
Americas
Non-Current Assets by Region
Cloud and software	4,617	4,586	4,589
Services	5,580	5,491	5,934
Research and development	6,416	6,326	6,094
Sales and marketing	12,511	11,598	10,485
General and administration	2,186	2,306	2,161
Infrastructure	1,440	1,353	1,107
SAP Group at period end	32,749	31,660	30,369
Thereof acquisitions	214	407	97
SAP Group (months' end average)	32,668	30,651	30,306
APJ
Non-Current Assets by Region
Cloud and software	5,247	5,113	5,525
Services	5,841	5,924	5,733
Research and development	11,100	10,571	9,781
Sales and marketing	5,831	5,481	5,000
General and administration	1,280	1,199	1,243
Infrastructure	914	824	696
SAP Group at period end	30,213	29,113	27,979
Thereof acquisitions	8	45	75
SAP Group (months' end average)	29,939	28,354	27,830

Employee Benefits Expenses (Det

Employee Benefits Expenses (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Employee Benefits Expenses
Salaries	€ 12,140	€ 10,635	€ 10,413
Social security expenses	1,894	1,589	1,439
Share-based payment expenses	2,614	2,794	1,084
Pension expenses	479	408	419
Employee-related restructuring expenses	85	25	(7)
Termination benefits outside of restructuring plans	44	101	72
Employee benefits expenses	€ 17,256	€ 15,552	€ 13,420

Share-Based Payments - by Funct

Share-Based Payments - by Functional Area (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Allocation of Share-Based Payment Expense by function
Cost of cloud	€ 68	€ 59	€ 40
Cost of services licenses and support	70	70	55
Cost of services	281	266	175
Research and development	625	513	296
Sales and marketing	773	655	360
General and administration	798	1,230	157
Share-based payment expenses	2,614	2,794	1,084
Thereof cash-settled share-based payments	355	1,147	893
Thereof equity-settled share-based payments	2,258	1,647	191
LTI 2020
Allocation of Share-Based Payment Expense by function
Thereof cash-settled share-based payments	€ 8	€ 9	€ 6
Trading days	20 days
Percentage of payout amount per share unit	200%

Share-Based Payments - LTI 2020

Share-Based Payments - LTI 2020 Plan (Details)	12 Months Ended
	Dec. 31, 2022 item
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%
Number of KPIs	3
Percentage of numerical target	100%
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%
Performance period	3 years
Performance factor when share performance matches the Peer Group Index (as a percent)	100%
LTI 2020, RSUs
SHARE-BASED PAYMENTS
Percentage of the type of award to the total award under the specific plan	33%

Share-Based Payments - LTI 2016

Share-Based Payments - LTI 2016 Plan (Details)	12 Months Ended
	Dec. 31, 2022 D
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%
LTI Plan 2016 | Lowest
SHARE-BASED PAYMENTS
Grant amount, as a percent of the contractual target	80%
LTI Plan 2016 | Highest
SHARE-BASED PAYMENTS
Grant amount, as a percent of the contractual target	120%
LTI Plan 2016, performance share units
SHARE-BASED PAYMENTS
Percentage of the type of award to the total award under the specific plan	60%
Performance factor when share performance matches the Peer Group Index (as a percent)	100%
Underperformance of SAP shares against Peer Group Index that cancels the awards (as a percent)	50%
LTI Plan 2016, performance share units | Highest
SHARE-BASED PAYMENTS
Cap of the vested awards as a percent to the initial awards allocation	150%
LTI Plan 2016, retention share units
SHARE-BASED PAYMENTS
Percentage of the type of award to the total award under the specific plan	40%

Share-Based Payments - Cash-Set

Share-Based Payments - Cash-Settled Move and Grow SAP Plans (Details) - item	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash Settled Restricted Stock Units, Service [Member] | Tranche One
SHARE-BASED PAYMENTS
Vesting period	6 months
Cash Settled Restricted Stock Units, Service [Member] | Tranche Two
SHARE-BASED PAYMENTS
Vesting period	3 years
Cash Settled Restricted Stock Units, Service [Member] | Tranche Three | Waiting period of six months
SHARE-BASED PAYMENTS
Vesting period	3 years
Performance Share Units (PSUs) Cash settled
SHARE-BASED PAYMENTS
Number of KPIs	2
Performance goals against KPI targets (as a percent)	84.30%	130.90%	100.40%
Performance Share Units (PSUs) Cash settled | Tranche One
SHARE-BASED PAYMENTS
Vesting period	3 years
Performance Share Units (PSUs) Cash settled | Tranche One | Waiting period of 12 months
SHARE-BASED PAYMENTS
Vesting period	3 years
Performance Share Units (PSUs) Cash settled | Lowest
SHARE-BASED PAYMENTS
Number of awards that may vest as percent of the number granted	0%
Performance Share Units (PSUs) Cash settled | Highest
SHARE-BASED PAYMENTS
Number of awards that may vest as percent of the number granted	200%

Share-Based Payments - Fair Val

Share-Based Payments - Fair Value and Parameters for Cash-Settled Plans (Details)					12 Months Ended
	Dec. 31, 2022 EUR (€) € / shares	Dec. 31, 2022 USD ($)	Dec. 31, 2021 EUR (€) € / shares	Dec. 31, 2021 USD ($)	Dec. 31, 2022 EUR (€)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
LTI Plan 2016
SHARE-BASED PAYMENTS
Weighted average fair value | €	€ 67.81		€ 64.16		€ 67.81
Weighted average share price | € / shares	€ 96.39		€ 124.90
Risk-free interest rate (depending on maturity)		0.37%
Expected volatility		27%		21%
Expected dividend yield				1.52%	2.03%
Weighted average remaining life of awards outstanding		2 months 12 days		8 months 12 days
Peer Group Index price | $						$ 432.27	$ 593.37
Peer Group expected dividend yield	1.16%		1%		1.16%	1.16%	1%
LTI 2020
SHARE-BASED PAYMENTS
Weighted average fair value | €	€ 94.83		€ 118.73		€ 94.83
Weighted average share price | € / shares	€ 96.39		€ 124.90
Weighted average remaining life of awards outstanding		2 years 3 months 18 days		2 years 9 months 18 days
NASDAQ-100 Total Return Index | $		$ 12,994.57		$ 19,217.94
Move
SHARE-BASED PAYMENTS
Weighted average fair value | €	€ 94.78		€ 122.88		€ 94.78
Weighted average share price | € / shares	€ 96.39		€ 124.90
Expected dividend yield				1.52%	2.03%
Weighted average remaining life of awards outstanding		9 months 18 days		1 year 1 month 6 days
Lowest | LTI Plan 2016
SHARE-BASED PAYMENTS
Risk-free interest rate (depending on maturity)				(0.72%)
Peer Group expected volatility	32%		17%		32%	32%	17%
Expected correlation of the SAP share price and index price	39%		35%		39%	39%	35%
Lowest | LTI 2020
SHARE-BASED PAYMENTS
Expected volatility				30%	24%
Expected volatility of the NASDAQ-100 companies	36%		36%		36%	36%	36%
Expected correlation of SAP and the NASDAQ-100 companies	26%		31%		26%	26%	31%
Lowest | Move
SHARE-BASED PAYMENTS
Risk-free interest rate (depending on maturity)				(0.72%)
Highest | LTI Plan 2016
SHARE-BASED PAYMENTS
Risk-free interest rate (depending on maturity)				(0.11%)
Peer Group expected volatility			18%				18%
Expected correlation of the SAP share price and index price			36%				36%
Highest | LTI 2020
SHARE-BASED PAYMENTS
Expected volatility				32%	31%
Expected volatility of the NASDAQ-100 companies	41%		38%		41%	41%	38%
Expected correlation of SAP and the NASDAQ-100 companies	32%		34%		32%	32%	34%
Highest | Move
SHARE-BASED PAYMENTS
Risk-free interest rate (depending on maturity)				(0.32%)

Share-Based Payments - Changes

Share-Based Payments - Changes in Numbers of Outstanding Awards Under Our Cash-Settled Plans (Details) € / shares in Units, € in Thousands, item in Thousands	12 Months Ended
	Dec. 31, 2022 EUR (€) item € / shares	Dec. 31, 2021 EUR (€) item € / shares	Dec. 31, 2020 EUR (€) item
SHARE-BASED PAYMENTS
Fair value of unvested RSAs, RSUs, PSUs, and options	€ 803,000	€ 1,302,000
Total expense recognized	€ 355,000	€ 1,147,000	€ 893,000
LTI Plan 2016
SHARE-BASED PAYMENTS
Beginning of period | item	469	767
Granted | item	0	0
Adjustment based upon KPI target achievement | item	(122)	(150)
Exercised | item	(77)	(92)
Forfeited | item	0	(57)
End of period | item	270	469	767
Fair value of unvested RSAs, RSUs, PSUs, and options	€ 18,000	€ 28,000
Total intrinsic value of vested awards	€ 22,000	€ 38,000
Weighted average share price for share options exercised in (in Euro per share) | € / shares	€ 106.59	€ 106.68
Total expense recognized	€ (2,000)	€ (11,000)	€ (9,000)
LTI 2020
SHARE-BASED PAYMENTS
Beginning of period | item	340	172
Granted | item	206	238
Exercised | item	0	0
Forfeited | item	0	(70)
End of period | item	546	340	172
Fair value of unvested RSAs, RSUs, PSUs, and options	€ 23,000	€ 15,000
Total intrinsic value of vested awards	3,000	4,000
Total expense recognized	€ 8,000	€ 9,000	€ 6,000
Move
SHARE-BASED PAYMENTS
Beginning of period | item	18,783	16,993
Granted | item	2,997	12,204
Adjustment based upon KPI target achievement | item	(36)	153
Exercised | item	(8,869)	(8,092)
Exchanged		1,309
Forfeited | item	(1,016)	(1,165)
End of period | item	11,859	18,783	16,993
Fair value of unvested RSAs, RSUs, PSUs, and options	€ 752,000	€ 1,260,000
Total intrinsic value of vested awards	€ 0	€ 0
Weighted average share price for share options exercised in (in Euro per share) | € / shares	€ 97.35	€ 107.69
Total expense recognized	€ 346,000	€ 1,139,000	€ 760,000
Qualtrics Rights
SHARE-BASED PAYMENTS
Beginning of period	84,018	0
Granted	35,490	80,856
Adjustment based upon KPI target achievement	0
Exercised	(34,320)	(7,467)
Exchanged		12,872
End of period	78,140	84,018	0

Share-Based Payments - Liabilit

Share-Based Payments - Liabilities (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payments
Share-based payment liabilities, current	€ 524	€ 839
Other non-financial liabilities, current	€ 4,818	€ 5,203
Share-based payment liabilities as % of B/S other non-financial liabilities, current	11%	16%
Share-based payment liabilities, non-current	€ 279	€ 462
Other non-financial liabilities, non-current	€ 705	€ 860
Share-based payment liabilities as % of B/S other non-financial liabilities, non-current	40%	54%
Share-based payment liabilities	€ 803	€ 1,302
Other non-financial liabilities	€ 5,523	€ 6,063
Share-based payment liabilities as % of B/S other non-financial liabilities	15%	21%

Share-Based Payments - Equity-S

Share-Based Payments - Equity-Settled Move SAP Plan (Move) (Details)	12 Months Ended
	Dec. 31, 2022 item
RSU Equity Settled | Waiting period of six months
SHARE-BASED PAYMENTS
Vesting period	3 years
Granted RSU Equity Settled | Tranche One
SHARE-BASED PAYMENTS
Vesting period	6 months
Granted RSU Equity Settled | Tranche Two | Waiting period of six months
SHARE-BASED PAYMENTS
Vesting period	3 years
Performance Share Units (PSUs) Equity Settled
SHARE-BASED PAYMENTS
Number of KPIs	2
Performance Share Units (PSUs) Equity Settled | Tranche One
SHARE-BASED PAYMENTS
Vesting period	1 year
Performance Share Units (PSUs) Equity Settled | Tranche Two | Waiting period of 12 months
SHARE-BASED PAYMENTS
Vesting period	3 years

Share-Based Payments - Own (Det

Share-Based Payments - Own (Details) - Own - EUR (€) shares in Millions	Dec. 31, 2022	Mar. 31, 2022	Jan. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
SHARE-BASED PAYMENTS
Matching contribution to employee investment	40%	80%	40%
Number of shares purchased	9.2			5.7	5.5
Non-executives
SHARE-BASED PAYMENTS
Subsidy to purchase SAP shares	€ 20

Share-Based Payments - Qualtric

Share-Based Payments - Qualtrics Equity Awards (Details)	12 Months Ended
	Dec. 31, 2022
Qualtrics RSU Awards | Tranche One
SHARE-BASED PAYMENTS
Vesting period	4 years
Qualtrics RSU Awards | Tranche Two | Waiting period of six or 12 months
SHARE-BASED PAYMENTS
Vesting period	4 years
Qualtrics PSU
SHARE-BASED PAYMENTS
Vesting period	4 years

Share-Based Payments - Pre-Acqu

Share-Based Payments - Pre-Acquisition Qualtrics Awards and Exchange Offer (Details) shares in Millions	Jan. 28, 2021 $ / shares shares
RSU
Disclosure of terms and conditions of share-based payment arrangement [line items]
Equity-settled Qualtrics awards	1.3
Qualtrics Rights
Disclosure of terms and conditions of share-based payment arrangement [line items]
Cash-settled Qualtrics rights	5.4
Qualtrics RSU Awards
Disclosure of terms and conditions of share-based payment arrangement [line items]
Equity-settled Qualtrics awards	12.8
Price per share | $ / shares	$ 30

Share-Based Payments - Recognis

Share-Based Payments - Recognised Expense for Equity-Settled Plans (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
SHARE-BASED PAYMENTS
Total expense recognized	€ 2,258	€ 1,647	€ 191
Own
SHARE-BASED PAYMENTS
Total expense recognized	307	200	191
Qualtrics
SHARE-BASED PAYMENTS
Total expense recognized	1,164	1,426
SMP
SHARE-BASED PAYMENTS
Total expense recognized	768
Others
SHARE-BASED PAYMENTS
Total expense recognized	€ 19	€ 21	€ 0

Share-Based Payments - Fair V_2

Share-Based Payments - Fair Value and Parameters for Equity-Settled Plans (Details)	12 Months Ended
	Dec. 31, 2022 EUR (€) € / shares	Dec. 31, 2022 EUR (€) $ / shares	Dec. 31, 2021 USD ($)	Dec. 31, 2022 USD ($)
2022 tranches
SHARE-BASED PAYMENTS
Weighted average fair value | €	€ 93.80	€ 93.80
Weighted average share price | € / shares	€ 97.61
Expected dividend yield	2.43%	2.43%
Weighted average initial life at grant date (in years)	1 year 7 months 6 days	1 year 7 months 6 days
Weighted average remaining life of awards outstanding	1 year 2 months 12 days	1 year 2 months 12 days
Qualtrics Rights
SHARE-BASED PAYMENTS
Weighted average fair value | $			$ 44.27	$ 20.69
Weighted average share price | $ / shares		€ 20.69
Expected dividend yield	0%	0%	0%
Weighted average initial life at grant date (in years)	2 years 1 month 6 days	2 years 1 month 6 days
Weighted average remaining life of awards outstanding	2 years 4 months 24 days	2 years 4 months 24 days	3 years

Share-Based Payments - Change_2

Share-Based Payments - Changes in Numbers of Outstanding Awards for Equity-Settled Plans (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
2022 tranches
SHARE-BASED PAYMENTS
Adjustment based upon KPI target achievement	139
Granted	15,371
Exercised	(3,258)
Forfeited	(470)
End of period	11,504
Qualtrics Rights
SHARE-BASED PAYMENTS
Beginning of period	84,018	0
Exchanged		12,872
Adjustment based upon KPI target achievement	0
Granted	35,490	80,856
Exercised	(34,320)	(7,467)
Forfeited	(7,048)	(2,241)
End of period	78,140	84,018

Pension Plans and Similar Obl_3

Pension Plans and Similar Obligations - Expense (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Pension Plans and Similar Obligations
Defined contribution plans	€ 457	€ 346	€ 326
Defined benefit pension plans	22	62	93
Pension expenses	€ 479	€ 408	€ 419

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, 2022	Dec. 31, 2021
Pension Plans and Similar Obligations
Present value of the DBO	€ 1,737	€ 2,078
Fair value of the plan assets	1,623	1,852
Net defined benefit liability (asset)	€ 177	€ 226
% of Non-current other financial assets	0%	0%
% of Non-current provisions	54%	65%
Germany
Pension Plans and Similar Obligations
Present value of the DBO	€ 949	€ 1,194
Fair value of the plan assets	953	1,183
Net defined benefit liability (asset)	€ 0	€ 11
% of Non-current other financial assets	0%	0%
% of Non-current provisions	0%	3%
Present value of the DBO provides for lumpsum Payments	€ 899	€ 1,125
Foreign Countries [Member]
Pension Plans and Similar Obligations
Present value of the DBO	577	667
Fair value of the plan assets	579	578
Net defined benefit liability (asset)	€ 57	€ 89
% of Non-current other financial assets	0%	0%
% of Non-current provisions	20%	27%
Present value of the DBO provides for Annuity Payments	€ 448	€ 524
Other Foreign Post Employment Plans
Pension Plans and Similar Obligations
Present value of the DBO	211	217
Fair value of the plan assets	91	91
Net defined benefit liability (asset)	€ 120	€ 126
% of Non-current other financial assets	0%	0%
% of Non-current provisions	33%	35%

Pension Plans and Similar Obl_5

Pension Plans and Similar Obligations - Actuarial Assumptions (Details)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Other Foreign Post Employment Plans
Pension Plans and Similar Obligations
Discount rate	5.50%	3.10%	3%
Germany
Pension Plans and Similar Obligations
Discount rate	4.20%	1.20%	0.90%
Foreign Countries [Member]
Pension Plans and Similar Obligations
Discount rate	2.60%	0.50%	0.40%

Pension Plans and Similar Obl_6

Pension Plans and Similar Obligations - Sensitivity Analysis (Details) - Discount rate - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Pension Plans and Similar Obligations
Increase in actuarial assumption (as a percent)	0.50%
Decrease in actuarial assumption (as a percent)	0.50%
Present value of the DBO if discount rate was 50 basis points higher	€ 1,616	€ 1,964	€ 1,824
Present value of the DBO if discount rate was 50 basis points lower	1,774	2,196	2,062
Other Foreign Post Employment Plans
Pension Plans and Similar Obligations
Present value of the DBO if discount rate was 50 basis points higher	203	203	185
Present value of the DBO if discount rate was 50 basis points lower	219	223	204
Germany
Pension Plans and Similar Obligations
Present value of the DBO if discount rate was 50 basis points higher	908	1,134	1,066
Present value of the DBO if discount rate was 50 basis points lower	993	1,260	1,195
Foreign Countries [Member]
Pension Plans and Similar Obligations
Present value of the DBO if discount rate was 50 basis points higher	505	626	573
Present value of the DBO if discount rate was 50 basis points lower	€ 562	€ 714	€ 663

Pension Plans and Similar Obl_7

Pension Plans and Similar Obligations - Plan Asset Allocation (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Pension Plans and Similar Obligations
Fair value of the plan assets	€ 1,623	€ 1,852
Level 1
Pension Plans and Similar Obligations
Fair value of the plan assets	611	597
Equity investments	170	182
Corporate Bonds	190	202
Insurance policies	41	39
Not Quoted in an Active Market
Pension Plans and Similar Obligations
Fair value of the plan assets	1,012	1,254
Equity investments	0	0
Corporate Bonds	0	0
Insurance policies	€ 1,012	€ 1,254

Pension Plans and Similar Obl_8

Pension Plans and Similar Obligations - Future Benefit Payments (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Pension Plans and Similar Obligations
Weighted average duration of defined benefit obligation	10 years	11 years
Future benefit payments from defined benefit plans	€ 2,404	€ 2,289
Percentage of payments due over five years	76%	77%
Percentage of payments related to domestic plans	61%	62%

Other Employee-Related Obliga_3

Other Employee-Related Obligations (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Other Employee-Related Obligations
Other employee-related liabilities, current	€ 3,632	€ 3,717
Other non-financial liabilities, current	€ 4,818	€ 5,203
% of other non-financial liabilities, current	75%	71%
Other employee-related liabilities, non-current	€ 426	€ 398
Other non-financial liabilities, non-current	€ 705	€ 860
% of other non-financial liabilities, non-current	60%	46%
Other employee-related liabilities	€ 4,058	€ 4,115
Other non-financial liabilities	€ 5,523	€ 6,063
% of other non-financial liabilities	73%	68%

Restructuring - Restructuring E

Restructuring - Restructuring Expenses (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Restructuring
Employee-related restructuring expenses	€ (85)	€ (25)	€ 7
Onerous contract-related restructuring expenses and restructuring related impairment losses	(52)	(132)	(4)
Restructuring expenses	€ 138	€ 157	€ (3)

Restructuring - Restructuring_2

Restructuring - Restructuring Expenses By Functional Area (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Restructuring
Cost of cloud	€ 20	€ (127)	€ 0
Cost of software licenses and support	(9)	(5)	1
Cost of services	(70)	(13)	(3)
Research and development	(16)	(12)	1
Sales and marketing	(58)	3	3
General and administration	(4)	(2)	2
Restructuring expenses	€ (138)	€ (157)	€ 3

Results of Segments (Details)

Results of Segments (Details) € in Millions	3 Months Ended	12 Months Ended
	Sep. 30, 2022 segment	Dec. 31, 2022 EUR (€) segment	Dec. 31, 2021 EUR (€)	Dec. 31, 2020 EUR (€)
Disclosure of operating segments
Number of operating segments | segment		7
Number of new operating segments | segment	2
Cloud		€ 12,555	€ 9,418	€ 8,080
Software licenses		2,056	3,248	3,642
Software support		11,909	11,412	11,506
Software licenses and support		13,965	14,660	15,148
Cloud and software		26,521	24,078	23,228
Services		4,350	3,764	4,110
Total revenue		30,871	27,842	27,338
Cost of cloud		(3,853)	(3,105)	(2,699)
Cost of software licenses and support		(1,694)	(1,925)	(2,008)
Cost of cloud and software		(5,547)	(5,030)	(4,707)
Cost of services		(3,388)	(2,916)	(3,178)
Total cost of revenue		(8,936)	(7,946)	(7,886)
Gross profit		21,935	19,897	19,453
Other segment expenses		(26,200)	(23,186)	(20,715)
Segment profit		4,670	4,656	6,623
Constant currency
Disclosure of operating segments
Total revenue		30,871	27,842
Segment profit		4,670	4,656
Actual Currency
Disclosure of operating segments
Total revenue		30,871	27,842	27,338
Segment profit		4,670	4,656	6,623
Operating segments | Constant currency
Disclosure of operating segments
Total revenue		28,042	27,357
Segment profit		8,560	9,478
Operating segments | Actual Currency
Disclosure of operating segments
Total revenue		29,720	26,984	26,422
Segment profit		8,902	9,329	9,408
Operating segments | Applications, Technology & Services | Constant currency
Disclosure of operating segments
Cloud		9,573	7,970
Software licenses		1,969	3,236
Software support		11,361	11,575
Software licenses and support		13,330	14,812
Cloud and software		22,904	22,782
Services		3,868	3,618
Total revenue		26,772	26,400
Cost of cloud		(3,153)	(2,807)
Cost of software licenses and support		(1,540)	(1,754)
Cost of cloud and software		(4,693)	(4,561)
Cost of services		(2,702)	(2,482)
Total cost of revenue		(7,395)	(7,043)
Gross profit		19,376	19,357
Other segment expenses		(10,921)	(9,924)
Segment profit		8,456	9,434
Operating segments | Applications, Technology & Services | Actual Currency
Disclosure of operating segments
Cloud		10,239	7,835	6,940
Software licenses		2,053	3,244	3,637
Software support		11,906	11,410	11,506
Software licenses and support		13,959	14,654	15,143
Cloud and software		24,198	22,488	22,083
Services		4,100	3,565	3,659
Total revenue		28,298	26,054	25,742
Cost of cloud		(3,434)	(2,754)	(2,367)
Cost of software licenses and support		(1,623)	(1,736)	(1,795)
Cost of cloud and software		(5,057)	(4,490)	(4,162)
Cost of services		(2,849)	(2,449)	(2,616)
Total cost of revenue		(7,906)	(6,939)	(6,778)
Gross profit		20,391	19,114	18,963
Other segment expenses		(11,585)	(9,830)	(9,551)
Segment profit		8,806	9,284	9,412
Operating segments | Qualtrics | Constant currency
Disclosure of operating segments
Cloud		1,071	780
Cloud and software		1,071	780
Services		200	178
Total revenue		1,271	957
Cost of cloud - SaaS		(120)	(66)
Cost of software licenses and support		0	0
Cost of cloud and software		(120)	(66)
Cost of services		(164)	(128)
Total cost of revenue		(284)	(194)
Gross profit		986	764
Other segment expenses		(882)	(719)
Segment profit		104	44
Operating segments | Qualtrics | Actual Currency
Disclosure of operating segments
Cloud		1,198	757	518
Cloud and software		1,198	757	518
Services		225	173	162
Total revenue		1,423	930	681
Cost of cloud - SaaS		(133)	(65)	(43)
Cost of software licenses and support		0	0	0
Cost of cloud and software		(133)	(65)	(43)
Cost of services		(182)	(125)	(110)
Total cost of revenue		(315)	(190)	(152)
Gross profit		1,108	740	528
Other segment expenses		(1,013)	(696)	(533)
Segment profit		€ 95	€ 44	€ (4)

Results of Segments - Segment R

Results of Segments - Segment Revenue by Region (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Non-Current Assets by Region
Revenue	€ 30,871	€ 27,842	€ 27,338
EMEA
Non-Current Assets by Region
Revenue	13,081	12,589	12,067
Americas
Non-Current Assets by Region
Revenue	13,295	10,969	11,106
APJ
Non-Current Assets by Region
Revenue	4,495	4,285	4,165
Constant currency
Non-Current Assets by Region
Revenue	30,871	27,842
Actual Currency
Non-Current Assets by Region
Revenue	30,871	27,842	27,338
Operating segments | Constant currency
Non-Current Assets by Region
Revenue	28,042	27,357
Operating segments | Constant currency | EMEA
Non-Current Assets by Region
Revenue	12,478	12,363
Operating segments | Constant currency | Americas
Non-Current Assets by Region
Revenue	11,286	10,773
Operating segments | Constant currency | APJ
Non-Current Assets by Region
Revenue	4,278	4,221
Operating segments | Actual Currency
Non-Current Assets by Region
Revenue	29,720	26,984	26,422
Operating segments | Actual Currency | EMEA
Non-Current Assets by Region
Revenue	12,725	12,362	11,898
Operating segments | Actual Currency | Americas
Non-Current Assets by Region
Revenue	12,619	10,471	10,514
Operating segments | Actual Currency | APJ
Non-Current Assets by Region
Revenue	4,376	4,151	4,011
Operating segments | Applications, Technology & Services | Constant currency
Non-Current Assets by Region
Revenue	26,772	26,400
Operating segments | Applications, Technology & Services | Constant currency | EMEA
Non-Current Assets by Region
Revenue	12,280	12,206
Operating segments | Applications, Technology & Services | Constant currency | Americas
Non-Current Assets by Region
Revenue	10,319	10,062
Operating segments | Applications, Technology & Services | Constant currency | APJ
Non-Current Assets by Region
Revenue	4,173	4,132
Operating segments | Applications, Technology & Services | Actual Currency
Non-Current Assets by Region
Revenue	28,298	26,054	25,742
Operating segments | Applications, Technology & Services | Actual Currency | EMEA
Non-Current Assets by Region
Revenue	12,507	12,209	11,800
Operating segments | Applications, Technology & Services | Actual Currency | Americas
Non-Current Assets by Region
Revenue	11,531	9,780	9,986
Operating segments | Applications, Technology & Services | Actual Currency | APJ
Non-Current Assets by Region
Revenue	4,259	4,064	3,956
Operating segments | Qualtrics | Constant currency
Non-Current Assets by Region
Revenue	1,271	957
Operating segments | Qualtrics | Constant currency | EMEA
Non-Current Assets by Region
Revenue	198	157
Operating segments | Qualtrics | Constant currency | Americas
Non-Current Assets by Region
Revenue	967	711
Operating segments | Qualtrics | Constant currency | APJ
Non-Current Assets by Region
Revenue	105	89
Operating segments | Qualtrics | Actual Currency
Non-Current Assets by Region
Revenue	1,423	930	681
Operating segments | Qualtrics | Actual Currency | EMEA
Non-Current Assets by Region
Revenue	218	153	97
Operating segments | Qualtrics | Actual Currency | Americas
Non-Current Assets by Region
Revenue	1,087	690	528
Operating segments | Qualtrics | Actual Currency | APJ
Non-Current Assets by Region
Revenue	€ 117	€ 87	€ 55

Reconciliation of Segment Mea_3

Reconciliation of Segment Measures to the Consolidated Income Statements (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of operating segments
Revenue	€ 30,871	€ 27,842	€ 27,338
Operating profit	4,670	4,656	6,623
Other non-operating income/expense, net	(195)	17	(179)
Financial income, net	(1,385)	2,174	776
Profit before tax	3,090	6,847	7,220
Constant currency
Disclosure of operating segments
Revenue	30,871	27,842
Other revenue	1,067	875
Adjustment for currency impact	1,762	(390)
Adjustment of revenue under fair value accounting	0	0
Other revenue	1,067	875
Other expenses	(1,944)	(1,945)
Adjustment for currency impact	350	(178)
Adjustment of revenue under fair value accounting	0	0
Acquisition related charges	(610)	(622)
Share based payment expenses	(2,614)	(2,794)
Restructuring	(138)	(157)
Operating profit	4,670	4,656
Other non-operating income/expense, net	(195)	17
Financial income, net	(1,385)	2,174
Profit before tax	3,090	6,847
Constant currency | Operating segments
Disclosure of operating segments
Revenue	28,042	27,357
Operating profit	8,560	9,478
Constant currency | Applications, Technology & Services | Operating segments
Disclosure of operating segments
Revenue	26,772	26,400
Operating profit	8,456	9,434
Constant currency | Qualtrics | Operating segments
Disclosure of operating segments
Revenue	1,271	957
Operating profit	104	44
Actual Currency
Disclosure of operating segments
Revenue	30,871	27,842	27,338
Other revenue	1,150	859	921
Adjustment for currency impact	0	0	0
Adjustment of revenue under fair value accounting	0	0	(5)
Other revenue	1,150	859	921
Other expenses	(2,020)	(1,958)	(2,041)
Adjustment for currency impact	0	0	0
Adjustment of revenue under fair value accounting	0	0	(5)
Acquisition related charges	(610)	(622)	(577)
Share based payment expenses	(2,614)	(2,794)	(1,084)
Restructuring	(138)	(157)	3
Operating profit	4,670	4,656	6,623
Other non-operating income/expense, net	(195)	17	(179)
Financial income, net	(1,385)	2,174	776
Profit before tax	3,090	6,847	7,220
Actual Currency | Operating segments
Disclosure of operating segments
Revenue	29,720	26,984	26,422
Operating profit	8,902	9,329	9,408
Actual Currency | Applications, Technology & Services | Operating segments
Disclosure of operating segments
Revenue	28,298	26,054	25,742
Operating profit	8,806	9,284	9,412
Actual Currency | Qualtrics | Operating segments
Disclosure of operating segments
Revenue	1,423	930	681
Operating profit	€ 95	€ 44	€ (4)

Other Non-Operating Income_Ex_3

Other Non-Operating Income/Expense, Net (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Other Non-Operating Income/Expense, Net
Foreign currency exchange gain/loss	€ (151)	€ 49	€ (154)
Miscellaneous income/expense, net	(44)	(33)	(25)
Other non-operating income/expense, net	(195)	17	(179)
Thereof from financial assets at fair value through profit or loss
Other Non-Operating Income/Expense, Net
Foreign currency exchange gain/loss	515	316	601
Thereof from financial assets at amortized cost
Other Non-Operating Income/Expense, Net
Foreign currency exchange gain/loss	218	111	(134)
Thereof from financial liabilities at fair value through profit or loss
Other Non-Operating Income/Expense, Net
Foreign currency exchange gain/loss	(766)	(382)	(487)
Thereof from financial liabilities at amortised cost
Other Non-Operating Income/Expense, Net
Foreign currency exchange gain/loss	€ (95)	€ (70)	€ (34)

Financial Income, Net (Details)

Financial Income, Net (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financial Income, Net
Finance income	€ 820	€ 3,123	€ 1,473
Thereof gains from financial assets at fair value through profit or loss	608	3,067	1,360
Finance costs	(2,205)	(949)	(697)
Thereof losses from financial assets at fair value through profit or loss	(1,802)	(654)	(342)
Thereof interest expense from financial liabilities at amortized cost	(208)	(160)	(179)
Thereof interest expense from financial liabilities at fair value through profit or loss	(69)	(50)	(76)
Financial income, net	€ 1,385	€ (2,174)	€ (776)

Income Taxes - Tax Expense by G

Income Taxes - Tax Expense by Geographic Location (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Taxes
Total current tax expense	€ 1,734	€ 1,968	€ 1,896
Total deferred tax expense/income	(352)	(497)	42
Total income tax expense	1,382	1,471	1,938
Germany
Income Taxes
Total current tax expense	539	608	895
Total deferred tax expense/income	89	109	(38)
Foreign
Income Taxes
Total current tax expense	1,195	1,360	1,001
Total deferred tax expense/income	€ (441)	€ (606)	€ 80

Income Taxes - Major Components

Income Taxes - Major Components of Tax Expense (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Taxes
Tax expense for current year	€ 1,746	€ 1,707	€ 1,653
Taxes for prior years	(12)	261	243
Total current tax expense	1,734	1,968	1,896
Origination and reversal of temporary differences	(313)	(526)	47
Unused tax losses, research and development tax credits, and foreign tax credits	(39)	29	(5)
Total deferred tax expense/income	(352)	(497)	42
Total income tax expense	1,382	1,471	1,938
Deferred tax expense/income arising from previously unrecognized tax losses and temporary differences	€ 124	€ 15	€ 4

Income Taxes - Profit Before Ta

Income Taxes - Profit Before Tax by Geographic Location (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Taxes
Total	€ 3,090	€ 6,847	€ 7,220
Germany
Income Taxes
Total	1,785	2,040	2,481
Foreign
Income Taxes
Total	€ 1,305	€ 4,807	€ 4,739

Income Taxes - Relationship Bet

Income Taxes - Relationship Between Tax Expense and Profit Before Tax (Details) - EUR (€) € in Millions	1 Months Ended	12 Months Ended
	Oct. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Tax rates
Tax rate		26.40%	26.40%	26.30%
Corporate income tax rate	15%	15%	15%	15%
Solidarity surcharge		5.50%	5.50%	5.50%
Trade taxes		10.60%	10.60%	10.50%
Relationship Between Tax Expense and Profit Before Tax
Profit before tax		€ 3,090	€ 6,847	€ 7,220
Tax expense at applicable tax rate		817	1,808	1,901
Foreign tax rates		(117)	(126)	(166)
Non-deductible expenses		431	420	254
Tax exempt income		297	(630)	(282)
Withholding taxes		179	204	105
Research and development and foreign tax credits		(95)	(75)	(100)
Prior-year taxes		4	9	128
Reassessment of deferred tax assets, research and development tax credits, and foreign tax credits		(124)	(34)	41
Other		(10)	(105)	57
Total income tax expense		€ 1,382	€ 1,471	€ 1,938
Effective tax rate (in %)		44.70%	21.50%	26.80%

Income Taxes - Components of Re

Income Taxes - Components of Recognized Deferred Tax Assets and Liabilities (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets (gross)	€ 4,273	€ 3,566
Netting	(2,208)	(1,780)
Total deferred tax assets (net)	2,065	1,786
Total deferred tax liabilities (gross)	2,449	2,076
Netting	(2,208)	(1,780)
Total deferred tax liabilities (net)	241	296
Intangible assets
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets (gross)	1,069	759
Total deferred tax liabilities (gross)	835	903
Property, plant and equipment
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets (gross)	27	19
Total deferred tax liabilities (gross)	108	120
Leases
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets (gross)	503	472
Total deferred tax liabilities (gross)	437	405
Other financial assets
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets (gross)	23	14
Total deferred tax liabilities (gross)	170	169
Trade and other receivables
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets (gross)	81	58
Total deferred tax liabilities (gross)	269	206
Pension provisions
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets (gross)	203	196
Total deferred tax liabilities (gross)	35	29
Share-based payments
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets (gross)	226	278
Other provisions and obligations
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets (gross)	753	625
Total deferred tax liabilities (gross)	269	50
Contract liabilities/deferred income
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets (gross)	994	781
Total deferred tax liabilities (gross)	5	7
Carryforwards of unused tax losses
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets (gross)	150	148
Research and development and foreign tax credits
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets (gross)	110	77
Other
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets (gross)	134	139
Total deferred tax liabilities (gross)	€ 321	€ 187

Income Taxes - Items Not Result

Income Taxes - Items Not Resulting in a Deferred Tax Asset (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Items Not Resulting in a Deferred Tax Asset
Unused tax losses	€ 812	€ 765	€ 933
Deductible temporary differences	378	602	587
Unused tax credits	29	48	43
Deferred tax liability for undistributed profits of subsidiaries not recognized	28,910	24,040
U.S
Items Not Resulting in a Deferred Tax Asset
Unused tax losses	294	183	179
Not expiring
Items Not Resulting in a Deferred Tax Asset
Unused tax losses	345	430	570
Unused tax credits	9	28	26
Due 2022
Items Not Resulting in a Deferred Tax Asset
Unused tax losses	14	26	25
Expiring after the following year
Items Not Resulting in a Deferred Tax Asset
Unused tax losses	453	309	338
Unused tax credits	€ 20	€ 20	€ 17

Income Taxes - Income Tax-Relat

Income Taxes - Income Tax-Related Litigation (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Taxes
Additional tax expense if tax authorities were to prevail in ongoing dispute	€ 1,571	€ 1,283
Interest expenses and penalties included in additional tax expense	€ 857	€ 677

Income Taxes - Reform of Intern

Income Taxes - Reform of International Taxation Rules (Details) - EUR (€) € in Millions	1 Months Ended	12 Months Ended
	Oct. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Taxes
Corporate income tax rate	15%	15%	15%	15%
Multinational enterprises revenue in future	€ 750

Earnings per Share (Details)

Earnings per Share (Details) - EUR (€) € / shares in Units, € in Millions, shares in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Earnings per Share
Profit attributable to equity holders of SAP SE	€ 2,284	€ 5,256	€ 5,145
Issued ordinary shares	1,229	1,229	1,229
Effect of treasury shares	(58)	(49)	(46)
Weighted average shares outstanding, basic	1,170	1,180	1,182
Dilutive effect of share-based payments	5	0	0
Weighted average shares outstanding, diluted	1,175	1,180	1,182
Earnings per share, basic, attributable to equity holders of SAP SE (in €)	€ 1.95	€ 4.46	€ 4.35
Earnings per share, diluted, attributable to equity holders of SAP SE (in €)	€ 1.94	€ 4.46	€ 4.35

Business Combinations and Div_3

Business Combinations and Divestitures - Taulia Acquisition (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Mar. 09, 2022
Recognized Assets and Liabilities
Trade and other receivables	€ 6,405	€ 6,499
Current financial liabilities	4,808	4,528
Revenue	30,871	27,842	€ 27,338
Profit after tax	1,708	€ 5,376	€ 5,283
Taulia Acquisition
Business Combinations
Consideration transferred				€ 705
Recognized Assets and Liabilities
Intangible assets				157
Other identifiable assets				59
Total identifiable assets				216
Other identifiable liabilities				88
Total identifiable liabilities				88
Total identifiable net assets				128
Goodwill				577
Total consideration transferred				€ 705
Revenue	30,871
Revenue from acquisitions	59
Profit after tax	1,708
Profit after tax from acquisitions	€ (38)

Business Combinations and Div_4

Business Combinations and Divestitures - Signavio Acquisition (Details) - Signavio € in Millions	Mar. 05, 2021 EUR (€)
Business Combinations
Cash transferred	€ 949
Recognized Assets and Liabilities
Intangible assets	255
Other identifiable assets	73
Total identifiable assets	328
Other identifiable liabilities	108
Total identifiable liabilities	108
Total identifiable net assets	220
Goodwill	729
Total consideration transferred	€ 949

Business Combinations and Div_5

Business Combinations and Divestitures - Clarabridge Acquisition (Details) $ / shares in Units, € in Millions, $ in Millions		12 Months Ended
	Oct. 01, 2021 USD ($)	Dec. 31, 2022 EUR (€)	Dec. 31, 2021 EUR (€)	Dec. 31, 2020 EUR (€)	Oct. 01, 2021 EUR (€)	Oct. 01, 2021 USD ($) $ / shares
Recognized Assets and Liabilities
Revenue		€ 30,871	€ 27,842	€ 27,338
Profit after tax		1,708	€ 5,376	€ 5,283
Clarabridge
Business Combinations
Common stock issued to sellers fixed based on valuation, amount | $	$ 1,125
Cash paid per share (in dollars per share) | $ / shares						$ 37.33
Purchase price					€ 1,116	$ 1,298
Shares issued as consideration					910
Assumed awards					115
Cash paid					91
Recognized Assets and Liabilities
Intangible assets					218
Other identifiable assets					84
Total identifiable assets					302
Other identifiable liabilities					107
Total identifiable liabilities					107
Total identifiable net assets					195
Goodwill					921
Total consideration transferred					€ 1,116	$ 1,298
Signavio and Clarabridge
Recognized Assets and Liabilities
Revenue from acquisitions		70
Profit after tax from acquisitions		€ (89)

Business Combinations and Div_6

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%

Business Combinations and Div_7

Business Combinations and Divestitures - Divestiture (Details) - EUR (€) € in Millions			12 Months Ended
	Aug. 17, 2022	May 05, 2020	Dec. 31, 2021
Business Combinations and Divestitures
Disposal gain	€ 175	€ 194	€ 77
Initial cash purchase price		€ 225

Goodwill - Summary (Details)

Goodwill - Summary (Details) - Goodwill - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Changes in goodwill and intangible assets
Intangible assets at beginning of period	€ 31,088
Intangible assets at end of period	33,106	€ 31,088
Historical cost
Changes in goodwill and intangible assets
Intangible assets at beginning of period	31,190	27,636
Foreign currency exchange differences	1,526	1,838
Additions from business combinations	589	1,736
Retirements/disposals	(95)	(20)
Intangible assets at end of period	33,210	31,190
Accumulated amortization
Changes in goodwill and intangible assets
Intangible assets at beginning of period	(102)	(99)
Foreign currency exchange differences	2	3
Intangible assets at end of period	€ (104)	€ (102)

Goodwill - Goodwill by Operatin

Goodwill - Goodwill by Operating Segment (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Changes in goodwill
Goodwill	€ 33,106	€ 31,089
Taulia Acquisition
Changes in goodwill
Additions	577
Goodwill
Changes in goodwill
Goodwill	33,106	31,088
Applications, Technology & Services
Changes in goodwill
Reallocations	367
Applications, Technology & Services | Taulia Acquisition
Changes in goodwill
Additions	246
Applications, Technology & Services | Goodwill
Changes in goodwill
Goodwill	26,812	26,441
Qualtrics | Goodwill
Changes in goodwill
Goodwill	4,083	3,844
Emarsys | Goodwill
Changes in goodwill
Goodwill	395	395
SAP Signavio | Goodwill
Changes in goodwill
Goodwill	410	€ 408
Taulia | Taulia Acquisition
Changes in goodwill
Additions	307
Taulia | Goodwill
Changes in goodwill
Goodwill	322
Business Network | Taulia Acquisition
Changes in goodwill
Additions	24
Goodwill transferred from/(to) another segment	1,135
Business Network | Goodwill
Changes in goodwill
Goodwill	1,052
Sustainability | Taulia Acquisition
Changes in goodwill
Goodwill transferred from/(to) another segment	34
Sustainability | Goodwill
Changes in goodwill
Goodwill	€ 32

Goodwill - Assumptions (Details

Goodwill - Assumptions (Details) - EUR (€) € / shares in Units, € in Millions			12 Months Ended
	Oct. 01, 2022	Oct. 01, 2021	Dec. 31, 2022	Dec. 31, 2021
Applications, Technology & Services
Key Assumptions
Budgeted revenue growth (average of the budgeted period)			11.40%	8.40%
After-tax discount rate			11.10%	8.80%
Terminal growth rate			3%	3%
Detailed planning period (in years)			5 years	5 years
Target operating margin			27.80%	33.10%
Business Network
Key Assumptions
Budgeted revenue growth (average of the budgeted period)			14%
After-tax discount rate			11.90%
Terminal growth rate			3%
Detailed planning period (in years)			10 years
Target operating margin			24.20%
Excess of recoverable amount over carrying amount			€ 2,821
Qualtrics
Key Assumptions
Share price used to determine fair value (in Euro per share)	€ 10.90	€ 37.85
Excess of recoverable amount over carrying amount			€ 957	€ 15,396
Emarsys
Key Assumptions
Budgeted revenue growth (average of the budgeted period)			13.90%	15.30%
After-tax discount rate			11.70%	10%
Terminal growth rate			3%	3%
Detailed planning period (in years)			12 years	12 years
Target operating margin			29.40%	24.60%
Excess of recoverable amount over carrying amount			€ 513	€ 547
SAP Signavio
Key Assumptions
Budgeted revenue growth (average of the budgeted period)			20.70%	31.70%
After-tax discount rate			11.70%	11.50%
Terminal growth rate			3%	3%
Detailed planning period (in years)			14 years	14 years
Target operating margin			24.90%
Excess of recoverable amount over carrying amount			€ 845	€ 1,225
Taulia
Key Assumptions
Budgeted revenue growth (average of the budgeted period)			24.80%
After-tax discount rate			11.30%
Terminal growth rate			3%
Detailed planning period (in years)			13 years
Excess of recoverable amount over carrying amount			€ 366
Sustainability
Key Assumptions
Budgeted revenue growth (average of the budgeted period)			34.60%
After-tax discount rate			10.90%
Terminal growth rate			3%
Detailed planning period (in years)			12 years
Target operating margin			26.20%
Excess of recoverable amount over carrying amount			€ 112
Business Process Intelligence
Key Assumptions
Target operating margin			22.50%	24.80%

Goodwill - Sensitivity to Chang

Goodwill - Sensitivity to Change in Assumptions (Details)	Dec. 31, 2022	Dec. 31, 2021
Budgeted revenue growth (average of the budgeted period) | Emarsys
Sensitivity to Change in Assumptions
Amount by which value assigned to key assumption must change in order for unit's recoverable amount	(2)	(1.7)
Budgeted revenue growth (average of the budgeted period) | SAP Signavio
Sensitivity to Change in Assumptions
Amount by which value assigned to key assumption must change in order for unit's recoverable amount	(1.9)	(2.5)
Budgeted revenue growth (average of the budgeted period) | Sustainability
Sensitivity to Change in Assumptions
Amount by which value assigned to key assumption must change in order for unit's recoverable amount	(1.4)
Budgeted revenue growth (average of the budgeted period) | Taulia
Sensitivity to Change in Assumptions
Amount by which value assigned to key assumption must change in order for unit's recoverable amount	(1.1)
Budgeted revenue growth (average of the budgeted period) | Business Network
Sensitivity to Change in Assumptions
Amount by which value assigned to key assumption must change in order for unit's recoverable amount	(2.8)
Target operating margin at the end of the budgeted period | Emarsys
Sensitivity to Change in Assumptions
Amount by which value assigned to key assumption must change in order for unit's recoverable amount	(16)	(14)
Target operating margin at the end of the budgeted period | SAP Signavio
Sensitivity to Change in Assumptions
Amount by which value assigned to key assumption must change in order for unit's recoverable amount	(18)	(20)
Target operating margin at the end of the budgeted period | Sustainability
Sensitivity to Change in Assumptions
Amount by which value assigned to key assumption must change in order for unit's recoverable amount	(13)
Target operating margin at the end of the budgeted period | Taulia
Sensitivity to Change in Assumptions
Amount by which value assigned to key assumption must change in order for unit's recoverable amount	(11)
Target operating margin at the end of the budgeted period | Business Network
Sensitivity to Change in Assumptions
Amount by which value assigned to key assumption must change in order for unit's recoverable amount	(19)
After-tax discount rate | Sustainability
Sensitivity to Change in Assumptions
Amount by which value assigned to key assumption must change in order for unit's recoverable amount	3.9
After-tax discount rate | Taulia
Sensitivity to Change in Assumptions
Amount by which value assigned to key assumption must change in order for unit's recoverable amount	3.4
Share price | Qualtrics
Sensitivity to Change in Assumptions
Amount by which value assigned to key assumption must change in order for unit's recoverable amount	(0.15)	(0.76)

Intangible Assets - Useful Live

Intangible Assets - Useful Lives (Details)	12 Months Ended
	Dec. 31, 2022
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
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 | Customer relationships
Useful Lives of Intangible Assets Other Than Goodwill
Useful life measured as period of time, intangible assets other than goodwill	8 years

Intangible Assets - Summary (De

Intangible Assets - Summary (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Intangible Assets Other Than Goodwill [Member]
Changes in goodwill and intangible assets
Intangible assets at beginning of period	€ 3,965
Intangible assets at end of period	3,835	€ 3,965
Intangible Assets Other Than Goodwill [Member] | Historical cost
Changes in goodwill and intangible assets
Intangible assets at beginning of period	10,563	9,396
Foreign currency exchange differences	515	644
Additions from business combinations	163	536
Other additions	309	85
Retirements/disposals	(910)	(102)
Transfers	1	4
Intangible assets at end of period	10,641	10,563
Intangible Assets Other Than Goodwill [Member] | Accumulated amortization
Changes in goodwill and intangible assets
Intangible assets at beginning of period	(6,598)	(5,612)
Foreign currency exchange differences	(315)	(393)
Retirements/disposals	873	85
Additions amortization	766	678
Intangible assets at end of period	(6,806)	(6,598)
Software and Database Licenses
Changes in goodwill and intangible assets
Intangible assets at beginning of period	286
Intangible assets at end of period	513	286
Software and Database Licenses | Historical cost
Changes in goodwill and intangible assets
Intangible assets at beginning of period	833	793
Foreign currency exchange differences	8	12
Additions from business combinations	0	0
Other additions	244	19
Retirements/disposals	(115)	(84)
Transfers	87	93
Intangible assets at end of period	1,057	833
Software and Database Licenses | Accumulated amortization
Changes in goodwill and intangible assets
Intangible assets at beginning of period	(547)	(523)
Foreign currency exchange differences	(7)	(11)
Retirements/disposals	109	64
Additions amortization	99	77
Intangible assets at end of period	(544)	(547)
Acquired Technology
Changes in goodwill and intangible assets
Intangible assets at beginning of period	598
Intangible assets at end of period	486	598
Acquired Technology | Historical cost
Changes in goodwill and intangible assets
Intangible assets at beginning of period	2,996	2,565
Foreign currency exchange differences	170	205
Additions from business combinations	65	233
Other additions	0	0
Retirements/disposals	(703)	(7)
Transfers	(1)	0
Intangible assets at end of period	2,527	2,996
Acquired Technology | Accumulated amortization
Changes in goodwill and intangible assets
Intangible assets at beginning of period	(2,398)	(2,043)
Foreign currency exchange differences	(137)	(171)
Retirements/disposals	703	11
Additions amortization	209	195
Intangible assets at end of period	(2,041)	(2,398)
Customer Relationship and Other Intangibles
Changes in goodwill and intangible assets
Intangible assets at beginning of period	3,081
Intangible assets at end of period	2,836	3,081
Customer Relationship and Other Intangibles | Historical cost
Changes in goodwill and intangible assets
Intangible assets at beginning of period	6,734	6,038
Foreign currency exchange differences	337	427
Additions from business combinations	98	303
Other additions	65	66
Retirements/disposals	(92)	(11)
Transfers	(85)	(89)
Intangible assets at end of period	7,057	6,734
Customer Relationship and Other Intangibles | Accumulated amortization
Changes in goodwill and intangible assets
Intangible assets at beginning of period	(3,653)	(3,046)
Foreign currency exchange differences	(171)	(211)
Retirements/disposals	61	10
Additions amortization	458	406
Intangible assets at end of period	€ (4,221)	€ (3,653)

Intangible Assets - Significant

Intangible Assets - Significant Intangible Assets (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Useful Lives of Intangible Assets Other Than Goodwill
Total significant intangible assets	€ 2,485	€ 2,786
Customer relationships. | Ariba
Useful Lives of Intangible Assets Other Than Goodwill
Total significant intangible assets	€ 140	174
Customer relationships. | Ariba | Lowest
Useful Lives of Intangible Assets Other Than Goodwill
Remaining Useful Life (in years)	3 years
Customer relationships. | Ariba | Highest
Useful Lives of Intangible Assets Other Than Goodwill
Remaining Useful Life (in years)	5 years
Customer relationships. | Concur
Useful Lives of Intangible Assets Other Than Goodwill
Total significant intangible assets	€ 704	755
Customer relationships. | Concur | Lowest
Useful Lives of Intangible Assets Other Than Goodwill
Remaining Useful Life (in years)	8 years
Customer relationships. | Concur | Highest
Useful Lives of Intangible Assets Other Than Goodwill
Remaining Useful Life (in years)	12 years
Customer relationships. | Callidus
Useful Lives of Intangible Assets Other Than Goodwill
Total significant intangible assets	€ 181	241
Customer relationships. | Callidus | Lowest
Useful Lives of Intangible Assets Other Than Goodwill
Remaining Useful Life (in years)	6 years
Customer relationships. | Callidus | Highest
Useful Lives of Intangible Assets Other Than Goodwill
Remaining Useful Life (in years)	10 years
Customer relationships. | Qualtrics
Useful Lives of Intangible Assets Other Than Goodwill
Total significant intangible assets	€ 937	983
Customer relationships. | Qualtrics | Lowest
Useful Lives of Intangible Assets Other Than Goodwill
Remaining Useful Life (in years)	10 years
Customer relationships. | Qualtrics | Highest
Useful Lives of Intangible Assets Other Than Goodwill
Remaining Useful Life (in years)	15 years
Customer relationships. | Emarsys
Useful Lives of Intangible Assets Other Than Goodwill
Total significant intangible assets	€ 145	163
Customer relationships. | Emarsys | Lowest
Useful Lives of Intangible Assets Other Than Goodwill
Remaining Useful Life (in years)	5 years
Customer relationships. | Emarsys | Highest
Useful Lives of Intangible Assets Other Than Goodwill
Remaining Useful Life (in years)	12 years
Customer relationships. | Signavio
Useful Lives of Intangible Assets Other Than Goodwill
Total significant intangible assets	€ 183	184
Remaining Useful Life (in years)	14 years
Acquired technologies | Qualtrics
Useful Lives of Intangible Assets Other Than Goodwill
Total significant intangible assets	€ 195	€ 286
Remaining Useful Life (in years)	3 years

Property, Plant, and Equipmen_2

Property, Plant, and Equipment - Useful Lives (Details)	12 Months Ended
	Dec. 31, 2022
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, 2022	Dec. 31, 2021
Useful Lives of Property, Plant, and Equipment
Property, plant, and equipment	€ 4,934	€ 4,977
Additions (other than those from business combinations)	1,129	1,067
Land and Buildings
Useful Lives of Property, Plant, and Equipment
Property, plant, and equipment	1,585	1,609
Additions (other than those from business combinations)	46	144
Land and Buildings Leased
Useful Lives of Property, Plant, and Equipment
Property, plant, and equipment	1,758	1,801
Additions (other than those from business combinations)	399	313
Other Property, Plant and Equipment
Useful Lives of Property, Plant, and Equipment
Property, plant, and equipment	1,406	1,450
Additions (other than those from business combinations)	567	518
Other Property, Plant and Equipment Leased
Useful Lives of Property, Plant, and Equipment
Property, plant, and equipment	43	40
Additions (other than those from business combinations)	30	23
Advance Payments and Construction in Progress
Useful Lives of Property, Plant, and Equipment
Property, plant, and equipment	142	77
Additions (other than those from business combinations)	€ 87	€ 69

Leases - Leases in the Balance

Leases - Leases in the Balance Sheet and Leases in the Income Statement (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leases in the Balance Sheet
Total right-of-use assets	€ 1,801	€ 1,840
Property, plant, and equipment	€ 4,934	€ 4,977
Right-of-use assets as % of Property, plant, and equipment	37%	37%
Current lease liabilities	€ 349	€ 407
Current financial liabilities	€ 4,808	€ 4,528
Current lease liabilities as % of current financial liabilities	7%	9%
Non-current lease liabilities	€ 1,791	€ 1,736
Non-current financial liabilities	€ 9,547	€ 11,042
Non-current lease liabilities as % of non-current financial liabilities	19%	16%
Future minimum lease payments for facility leases that had not yet commenced	€ 49	€ 172
Future commitments on services and IFRS 16-related assets related to data center leases	5	226
Leases in the Income Statement
Lease expenses within operating profit - Depreciation of right-of-use assets	419	398
Land and Buildings
Leases in the Balance Sheet
Total right-of-use assets	1,758	1,800
Other Property, Plant and Equipment
Leases in the Balance Sheet
Total right-of-use assets	€ 43	€ 40

Equity Investments - Equity Inv

Equity Investments - Equity Investments (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Equity Investments
Equity securities, Current	€ 0	€ 0
Equity securities, non-current	5,138	5,799
Equity securities	5,138	5,799
Investments in associates, current	0	0
Investments in associates, non-current	151	155
Investments in associates	151	155
Equity investments, current	0	0
Equity investments, non-current	5,289	5,954
Equity investments	5,289	5,954
Other financial assets, current	853	2,758
Other financial assets, non-current	5,626	6,275
Other financial assets	€ 6,479	€ 9,033
Equity investments as % of other financial assets, current	0%	0%
Equity investments as % of other financial assets, non-current	94%	95%
Equity investments as % of other financial assets	82%	66%

Equity Investments - Investment

Equity Investments - Investments in Associates (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Equity Investments
Carrying amount of interest in associates	€ 151	€ 155
Share of profit and losses from continuing operations	€ (4)	€ (9)

Equity Investments - Venture Ca

Equity Investments - Venture Capital (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Equity Investments
Investments in venture capital funds	€ 303	€ 255
Total commitments to make equity investment in other entities	957	757
Drawn made from total commitments to make equity investment in other entities	654	€ 502
Due 2023
Equity Investments
Investments in venture capital funds	€ 303

Non-Current Assets by Region (D

Non-Current Assets by Region (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Non-Current Assets by Region
Non-Current Assets	€ 45,928	€ 43,077
EMEA
Non-Current Assets by Region
Non-Current Assets	11,794	11,232
Germany
Non-Current Assets by Region
Non-Current Assets	5,897	5,305
Rest of EMEA
Non-Current Assets by Region
Non-Current Assets	5,897	5,927
Americas
Non-Current Assets by Region
Non-Current Assets	32,923	30,582
United States
Non-Current Assets by Region
Non-Current Assets	32,414	30,141
Rest of Americas
Non-Current Assets by Region
Non-Current Assets	510	441
India
Non-Current Assets by Region
Non-Current Assets	333	279
APJ
Non-Current Assets by Region
Non-Current Assets	€ 1,210	€ 1,263

Purchase Obligations - Schedule

Purchase Obligations - Schedule (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Purchase Obligations
Contractual obligations for acquisition of property, plant and equipment and intangible assets	€ 144	€ 99
Other purchase obligations	7,491	4,680
Purchase obligations	€ 7,635	€ 4,779

Purchase Obligations - Maturity

Purchase Obligations - Maturity (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Purchase Obligations
Purchase Obligations	€ 7,635	€ 4,779
Due 2023
Purchase Obligations
Purchase Obligations	1,682
Due 2024 to 2027
Purchase Obligations
Purchase Obligations	4,441
Due thereafter
Purchase Obligations
Purchase Obligations	€ 1,512

Capital Structure Management (D

Capital Structure Management (Details) € in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2022 EUR (€)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 EUR (€)	Dec. 31, 2020 EUR (€)	Dec. 31, 2019 EUR (€)
Capital structure Management
Equity	€ 42,848		€ 41,523	€ 29,927	€ 30,822
Equity as a percent of total equity and liabilities	59%		58%
Equity - percentage change over prior period	3%	3%
Current liabilities	€ 17,453		€ 16,136
Current liabilities as a percent of total equity and liabilities	24%		23%
Current liabilities - percentage change over prior period	8%	8%
Non-current liabilities	€ 11,858		€ 13,515
Noncurrent liabilities as a percent of total equity and liabilities	16%		19%
Noncurrent liabilities - percentage change over prior period	(12.00%)	(12.00%)
Liabilities	€ 29,311		€ 29,651
Liabilities as a percent of total equity and liabilities	41%		42%
Liabilities - percentage change over prior period	(1.00%)	(1.00%)
Thereof financial debt	€ 11,764		€ 13,094
Thereof financial debt as a percent of total equity and liabilities	16%		18%
Thereof financial debt - percentage change over prior period	(10.00%)	(10.00%)
Lease liabilities	€ 2,140		€ 2,143
Thereof lease liabilities - as a percent of total equity and liabilities	3%		3%
Lease liabilities - percentage change over prior period	0%	0%
Total equity and liabilities	€ 72,159		€ 71,174
Total equity and liabilities as a percent of total equity and liabilities	100%		100%
Total equity and liabilities - percentage change over prior period	1%	1%
Repayment of borrowings	€ 1,445		€ 1,952	€ 2,430
Total financial debt percentage point decrease over prior period	2%	2%
Eurobond
Capital structure Management
Repayment of borrowings	€ 900
Private placements
Capital structure Management
Repayment of borrowings | $		$ 445

Total Equity - Shares (Details)

Total Equity - Shares (Details) € / shares in Units, € in Millions, shares in Millions	1 Months Ended		12 Months Ended
	Dec. 31, 2022 EUR (€) Program € / shares shares	Sep. 30, 2022 shares	Dec. 31, 2022 EUR (€) Program € / shares shares	Dec. 31, 2020 shares	Sep. 06, 2022 EUR (€)	Dec. 31, 2021 EUR (€)
Issued Capital
Calculated nominal value (in Euro) | € / shares	€ 1		€ 1
Issued Shares
Number of share repurchase program completed | Program	2		2
Share repurchase program total volume | €					€ 1,500
Maximum authorized increase in issued capital against contributions in cash (Authorized Capital I) | €	€ 250		€ 250
Maximum authorized increase in issued capital against contributions in cash and in-kind (Authorized Capital II) | €	250		250
Contingent capital available for issuance | €	€ 100		€ 100			€ 100
Contingent shares available for issuance	100		100
Move SAP Plan
Issued Shares
Reissued treasury shares to service share-based payment awards	3.3	3.3
Issued Capital
Issued Shares
Balance at beginning of period			1,228.5	1,228.5
Purchase of treasury shares			0	0
Reissuance of treasury shares under share-based payments			0
Balance at end of period	1,228.5		1,228.5	1,228.5
Treasury Shares
Issued Shares
Balance at beginning of period			(48.9)	(34.9)
Purchase of treasury shares			(15.7)	(14.1)
Reissuance of treasury shares under share-based payments			3.3
Balance at end of period	(61.4)		(61.4)	(48.9)

Total Equity - Other Components

Total Equity - Other Components of Equity (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Other Components of Equity
Equity at beginning of period	€ 41,523	€ 29,927	€ 30,822
Other comprehensive income for items that will be reclassified to profit or loss, net of tax	2,280	2,853	(2,752)
Equity at end of period	42,848	41,523	29,927
Other Components of Equity
Other Components of Equity
Equity at beginning of period	1,808	(1,012)	1,770
Other comprehensive income for items that will be reclassified to profit or loss, net of tax	2,224	2,819	(2,782)
Equity at end of period	4,031	1,808	(1,012)
Exchange differences
Other Components of Equity
Equity at beginning of period	1,830	(1,016)	1,776
Other comprehensive income for items that will be reclassified to profit or loss, net of tax	2,186	2,846	(2,792)
Equity at end of period	4,015	1,830	(1,016)
Reserve of cash flow hedges [member]
Other Components of Equity
Equity at beginning of period	(22)	4	(6)
Other comprehensive income for items that will be reclassified to profit or loss, net of tax	39	(26)	10
Equity at end of period	€ 16	€ (22)	€ 4

Total Equity - Treasury Shares

Total Equity - Treasury Shares (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	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%

Total Equity - Distribution Pol

Total Equity - Distribution Policy (Details) - EUR (€) € / shares in Units, € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Distribution Policy
Minimum targeted distribution of net profit to shareholders	40%
Dividends distributed	€ 2,865	€ 2,182	€ 1,864
Dividends paid per share	€ 2.45	€ 1.85	€ 1.58
Amount returned to shareholders b repurchasing of treasury shares	€ 1,500		€ 1,492
Proposed dividend per share	€ 2.05
Total proposed dividend	€ 2,393
Special dividend
Distribution Policy
Dividends paid per share	€ 0.50

Total Equity - Non-Controlling

Total Equity - Non-Controlling Interests (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of reserves within equity [line items]
Non-controlling interests	€ 2,662	€ 2,670
Loss attributed to non-controlling interests	€ (576)	€ 121	€ 138
Qualtrics International
Disclosure of reserves within equity [line items]
Proportion of ownership interest in subsidiary	71%	74%
Non-controlling interests		€ 1,159
Loss attributed to non-controlling interests	€ 366	274
Qualtrics International
Disclosure of reserves within equity [line items]
Proceeds received from IPO		€ 2,828

Liquidity - Group Liquidity and

Liquidity - Group Liquidity and Net Debt (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Group Liquidity
Cash and cash equivalents	€ 9,008	€ 8,898	€ 5,311	€ 5,314
Change in cash and cash equivalents over prior period	109	3,587	€ (4)
Current time deposits and debt securities	686	2,632
Change in current time deposits and debt securities over prior period	(1,946)
Group liquidity	9,694	11,530
Change in group liquidity over prior period	(1,837)
Current financial debt	(3,986)	(3,755)
Change in current financial debt over prior period	(230)
Non-current financial debt	(7,778)	(9,338)
Change in non-current financial debt over prior period	1,560
Financial debt	(11,764)	(13,094)
Change in financial debt over prior period	1,330
Net debt	(2,070)	€ (1,563)
Change in net debt over prior period	€ (507)

Liquidity - Cash and Cash Equiv

Liquidity - Cash and Cash Equivalents (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Cash and Cash Equivalents
Cash at banks - current	€ 3,176	€ 3,149
Cash at banks - non-Current	0	0
Cash at banks	3,176	3,149
Time deposits - current	2,932	1,420
Time deposits - non-current	0	0
Time Deposits	2,932	1,420
Money market and other funds - current	2,855	4,281
Money market and other funds - non-current	0	0
Money market and other funds	2,855	4,281
Debt securities - current	47	50
Debt securities - non-current	0	0
Debt securities	47	50
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	9,008	8,898
Cash and cash equivalents, non-current	0	0
Cash and cash equivalents	€ 9,008	€ 8,898

Liquidity - Non-Derivative Fina

Liquidity - Non-Derivative Financial Debt Investments (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Liquidity
Time deposits - current	€ 657	€ 2,605
Time deposits - non-current	0	0
Time deposits	657	2,605
Debt securities - current	32	30
Debt securities - non-current	0	0
Debt securities	32	30
Financial instruments related to employee benefit plans - current	0	0
Financial instruments related to employee benefit plans - non-current	203	201
Financial instruments related to employee benefit plans	203	201
Loans and other financial receivables - current	104	79
Loans and other financial receivables - non-current	129	107
Loans and other financial receivables	233	186
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	790	2,711
Non-derivative financial debt investments - non-current	332	308
Non-derivative financial debt investments	1,122	3,019
Other financial assets, current	853	2,758
Other financial assets, non-current	5,626	6,275
Other financial assets	€ 6,479	€ 9,033
Non-derivative financial debt investments as % of other financial assets - current	93%	98%
Non-derivative financial debt investments as % of other financial assets - non-current	6%	5%
Non-derivative financial debt investments as % of other financial assets	17%	33%

Liquidity - Financial Debt (Det

Liquidity - Financial Debt (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financial Liabilities
Carrying Amount	€ 10,943	€ 13,005
Current financial liabilities	4,808	4,528
Non-current financial liabilities	9,547	11,042
Total financial liabilities	€ 14,354	€ 15,570
Financial debt as % of financial liabilities	76%	84%
Interest rate	1.23%	0.83%	0.87%
Bonds
Financial Liabilities
Carrying Amount	€ 8,155	€ 9,751
Private placements
Financial Liabilities
Carrying Amount	405	790
Commercial Paper
Financial Liabilities
Carrying Amount	928	€ 931
Interest rate		(0.48%)
Bank loans
Financial Liabilities
Carrying Amount	1,456	€ 1,533
Current
Financial Liabilities
Nominal Volume	3,986	3,756
Carrying Amount	3,983	3,760
Current financial liabilities	€ 4,808	€ 4,528
Financial debt as % of financial liabilities - current	83%	83%
Current | Bonds
Financial Liabilities
Nominal Volume	€ 1,600	€ 900
Carrying Amount	1,600	900
Current | Private placements
Financial Liabilities
Nominal Volume	0	393
Carrying Amount	0	396
Current | Commercial Paper
Financial Liabilities
Nominal Volume	930	930
Carrying Amount	928	931
Current | Bank loans
Financial Liabilities
Nominal Volume	1,456	1,533
Carrying Amount	1,456	1,533
Non Current
Financial Liabilities
Nominal Volume	7,778	9,338
Carrying Amount	6,960	9,245
Non-current financial liabilities	€ 9,547	€ 11,042
Financial debt as % of financial liabilities - non-current	73%	84%
Non Current | Bonds
Financial Liabilities
Nominal Volume	€ 7,381	€ 8,965
Carrying Amount	6,556	8,851
Non Current | Private placements
Financial Liabilities
Nominal Volume	397	373
Carrying Amount	405	393
Non Current | Commercial Paper
Financial Liabilities
Nominal Volume	0	0
Carrying Amount	0	0
Non Current | Bank loans
Financial Liabilities
Nominal Volume	0	0
Carrying Amount	€ 0	€ 0

Liquidity - Bonds (Details)

Liquidity - Bonds (Details) € in Millions, $ in Millions	Dec. 31, 2022 EUR (€)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 EUR (€)	Dec. 31, 2020
Financial Liabilities
Effective Interest Rate	1.23%	1.23%	0.83%	0.87%
Carrying Amount	€ 10,943		€ 13,005
Bonds
Financial Liabilities
Carrying Amount	8,155		9,751
Euro bonds
Financial Liabilities
Carrying Amount	€ 7,874		9,487
Euro bond 8 - 2014
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	€ 1,000		999
Euro bond 9 - 2014
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	€ 869		985
Euro bond 12 - 2015
Financial Liabilities
Issue Price	99.264%	99.264%
Coupon Rate	1%	1%
Effective Interest Rate	1.13%	1.13%
Nominal Volume	€ 600
Carrying Amount	€ 598		597
Euro bond 15 - 2018
Financial Liabilities
Issue Price	99.576%	99.576%
Coupon Rate	1%	1%
Effective Interest Rate	1.06%	1.06%
Nominal Volume	€ 500
Carrying Amount	€ 499		499
Euro bond 16 - 2018
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	€ 401		491
Euro bond 18 - 2018
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	€ 0		900
Euro bond 19 - 2018
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	€ 848		847
Euro bond 20 - 2018
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	€ 843		982
Euro bond 21 - 2018
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	€ 976		1,223
Eurobond 22 - 2020
Financial Liabilities
Issue Price	99.794%	99.794%
Coupon Rate	0%	0%
Effective Interest Rate	0.07%	0.07%
Nominal Volume	€ 600
Carrying Amount	€ 600		599
Eurobond 23 - 2020
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	€ 597		596
Eurobond 24 - 2020
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	€ 643		769
USD-Bond-2018
Financial Liabilities
Issue Price	100%	100%
Coupon Rate	4.69%	4.69%
Effective Interest Rate	4.74%	4.74%
Nominal Volume | $		$ 300
Carrying Amount	€ 281		€ 264

Liquidity - Private Placement T

Liquidity - Private Placement Transactions (Details) € in Millions, $ in Millions	Dec. 31, 2022 EUR (€)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 EUR (€)	Dec. 31, 2020
Financial Liabilities
Effective Interest Rate	1.23%	1.23%	0.83%	0.87%
Carrying Amount	€ 10,943		€ 13,005
Private placements
Financial Liabilities
Carrying Amount	€ 405		790
Tranche 7-2012
Financial Liabilities
Coupon Rate	3.18%	3.18%
Effective Interest Rate	3.22%	3.22%
Nominal Volume | $		$ 444.5
Carrying Amount	€ 0		396
Tranche 8-2012
Financial Liabilities
Coupon Rate	3.33%	3.33%
Effective Interest Rate	3.37%	3.37%
Nominal Volume | $		$ 323
Carrying Amount	€ 306		300
Tranche 9-2012
Financial Liabilities
Coupon Rate	3.53%	3.53%
Effective Interest Rate	3.57%	3.57%
Nominal Volume | $		$ 100
Carrying Amount	€ 99		€ 94

Liquidity - Commercial Paper (D

Liquidity - Commercial Paper (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2021	Dec. 31, 2020
Disclosure of financial liabilities [line items]
Commercial paper, outstanding	€ 930	€ 930
Carrying amount of commercial paper	€ 928	€ 931
Interest rate	1.23%	0.83%		0.87%
Commercial Paper
Disclosure of financial liabilities [line items]
Weighted average interest rate	1.96%
Interest rate		(0.48%)
Commercial Paper | Highest
Disclosure of financial liabilities [line items]
Maturities	6 months
Short-term Loan 1
Disclosure of financial liabilities [line items]
Borrowings, adjustment to interest rate basis			3.25%
Notional amount			€ 950
Short-term Loan 2
Disclosure of financial liabilities [line items]
Borrowings, adjustment to interest rate basis			3.22%
Notional amount			€ 500

Liquidity - Reconciliation of L

Liquidity - Reconciliation of Liabilities Arising from Financing Activities (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	€ 15,250	€ 15,411
Cash Flows	(1,711)	(646)
Business Combinations	0	7
Foreign Currency	131	187
Fair Value Changes	(29)	(6)
Other	398	297
Liabilities from financing activities at end of year	14,039	15,250
Current financial debt
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	3,755	1,482
Cash Flows	(1,406)	980
Business Combinations	0	1
Foreign Currency	36	1
Fair Value Changes	0	0
Other	1,600	1,291
Liabilities from financing activities at end of year	3,986	3,755
Non-current financial debt
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	9,338	11,801
Cash Flows	0	(1,252)
Business Combinations	0	2
Foreign Currency	40	78
Fair Value Changes	0	0
Other	(1,600)	(1,291)
Liabilities from financing activities at end of year	7,778	9,338
Financial debt (nominal volume)
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	13,094	13,283
Cash Flows	(1,406)	(272)
Business Combinations	0	3
Foreign Currency	76	79
Fair Value Changes	0	0
Other	0	0
Liabilities from financing activities at end of year	11,764	13,094
Basis adjustment
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	(34)	126
Cash Flows	0	0
Business Combinations	0	0
Foreign Currency	2	3
Fair Value Changes	(741)	(163)
Other	0	0
Liabilities from financing activities at end of year	(773)	(34)
Transaction cost
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	(55)	(66)
Cash Flows	0	0
Business Combinations	0	0
Foreign Currency	0	0
Fair Value Changes	0	0
Other	8	11
Liabilities from financing activities at end of year	(47)	(55)
Financial debt (carrying amount)
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	13,005	13,344
Cash Flows	(1,406)	(272)
Business Combinations	0	3
Foreign Currency	77	82
Fair Value Changes	(741)	(163)
Other	8	11
Liabilities from financing activities at end of year	10,943	13,005
Accrued interest and payment to banks
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	60	61
Cash Flows	119	0
Business Combinations	0	0
Foreign Currency	0	0
Fair Value Changes	0	0
Other	24	(1)
Liabilities from financing activities at end of year	203	60
Interest rate swaps.
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	42	(114)
Cash Flows	0	0
Business Combinations	0	0
Foreign Currency	(1)	(1)
Fair Value Changes	711	157
Other	0	0
Liabilities from financing activities at end of year	753	42
Lease
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	2,143	2,120
Cash Flows	(424)	(374)
Business Combinations	0	4
Foreign Currency	55	106
Fair Value Changes	0	0
Other	366	287
Liabilities from financing activities at end of year	€ 2,140	€ 2,143

Financial Risk Factors and Ri_3

Financial Risk Factors and Risk Management - Interest Rate Benchmark Reform and Cash Flow Hedges (Details) € in Millions, $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2022 EUR (€)	Dec. 31, 2017 EUR (€)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 EUR (€)
FINANCIAL RISK FACTORS
Maximum derivative financial instruments hedge horizon and maturity		12 months
The timeframe of occurrence of hedged forecasted transactions and recognition in profit or loss		12 months
EONIA to Euro Short-Term Rate	8.50%
Non-derivative financial debt investments		€ 1,122			€ 3,019
Syndicated credit facility agreement
FINANCIAL RISK FACTORS
Commitment fee (as a percent)			0.0595%
Maximum borrowing capacity		€ 2,500	€ 2,500
Non-derivative financial instruments
FINANCIAL RISK FACTORS
Non-derivative financial debt investments | $				$ 300

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 Risk € in Millions	12 Months Ended
	Dec. 31, 2022 EUR (€)
FINANCIAL RISK FACTORS
Change in value used for calculating hedge ineffectiveness	€ 32
Cash flow hedge	(32)
Cost of hedging	(9)
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, 2022	Dec. 31, 2021
Carrying amount
Other financial assets	€ 6,479	€ 9,033
Forecasted License Payments | Foreign Currency
FINANCIAL RISK FACTORS
Notional amount	1,371
Carrying amount
Other financial assets	33
Other financial liabilities	(9)
Change in value recognised in OCI	32
Hedge ineffectiveness recognised in finance income, net	0
Cost of hedging recognized in OCI	(9)
Amount reclassified from cash flow hedge in OCI to other non-operating income, net	(42)
Amount reclassified from cost of hedging in OCI to finance income, net	€ (7)

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, 2022 EUR (€)	Dec. 31, 2022 £ / €	Dec. 31, 2022 ¥ / €	Dec. 31, 2022 SFr / €	Dec. 31, 2022 $ / €	Dec. 31, 2022 $ / €	Dec. 31, 2021 EUR (€)
FINANCIAL RISK FACTORS
Exposure	€ 1,700						€ 1,400
FX forward contracts | 1 to 6 months
FINANCIAL RISK FACTORS
Exposure	822
Average forward rate		0.86	136.83	1	1.53	1.05
FX forward contracts | 7 to 12 months
FINANCIAL RISK FACTORS
Exposure	€ 550
Average forward rate		0.88	138.23	0.97	1.54	1.03

Financial Risk Factors and Ri_7

Financial Risk Factors and Risk Management - Foreign Currency Exposure (Details) - Foreign Currency - EUR (€) € in Billions	Dec. 31, 2022	Dec. 31, 2021
FINANCIAL RISK FACTORS
Exposure	€ 1.7	€ 1.4
Average
FINANCIAL RISK FACTORS
Exposure	1.6	1.3
Highest
FINANCIAL RISK FACTORS
Exposure	1.7	1.6
Lowest
FINANCIAL RISK FACTORS
Exposure	€ 1.3	€ 1

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, 2022	Dec. 31, 2021	Dec. 31, 2020
Euro and all major currencies
FINANCIAL RISK FACTORS
Upward/downward shift	10%	10%	10%
Derivatives held within a designated cash flow hedge relationship
FINANCIAL RISK FACTORS
Upward/downward shift	10%	10%	10%
Effect of downward shift in exchange rates on other comprehensive income	€ 135	€ 106	€ 43
Effect of upward shift of exchange rate on other comprehensive income	€ (135)	€ (106)	€ (43)
Embedded derivatives
FINANCIAL RISK FACTORS
Upward/downward shift	10%	10%	10%
Effect of downward shift in exchange rates on other non-operating expense, net	€ 31	€ 40	€ 40
Effect of upward shift in exchange rates on other non-operating expense, net	€ (38)	€ (49)	€ (49)

Financial Risk Factors and Ri_9

Financial Risk Factors and Risk Management - Interest Rate Risk Factors (Details)	Dec. 31, 2022	Dec. 31, 2021
Financial Risk Factors and Risk Management
Variable rate and short-maturity investments (as percent)	64%	67%
Fixed rate and long-maturity financing (as percent)	87%	87%

Financial Risk Factors and R_10

Financial Risk Factors and Risk Management - Derivatives Designated as Hedging Instruments (Fair Value Hedges) (Details)	Dec. 31, 2022	Dec. 31, 2021
Financial Risk Factors and Risk Management
Fixed-rate financial liabilities (as percent)	52%	50%

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, 2022	Dec. 31, 2021
FINANCIAL RISK FACTORS
Carrying amount	€ 11,764	€ 13,094
Interest Rate Risk | Interest Rate Hedges | Fixed-Rate Borrowing in EUR
FINANCIAL RISK FACTORS
Notional amount	4,550
Carrying amount	3,732
Accumulated fair value adjustments in Other financial liabilities	782
Change in fair value used for measuring ineffectiveness	782
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	94
Carrying amount	95
Accumulated fair value adjustments in Other financial liabilities	(9)
Change in fair value used for measuring ineffectiveness	2
Accumulated amount of fair value hedge adjustments for hedged items ceased to be adjusted for hedging gains/losses	€ (11)

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, 2022	Dec. 31, 2021
Carrying amount
Other financial assets	€ 6,479	€ 9,033
Interest Rate Hedges | Interest Rate Risk | Interest Rate Swaps for EUR
FINANCIAL RISK FACTORS
Notional amount	4,550
Carrying amount
Other financial assets	0
Other financial liabilities	(749)
Change in fair value used for measuring ineffectiveness	(749)
Interest Rate Hedges | Interest Rate Risk | Interest Rate Swaps for USD
FINANCIAL RISK FACTORS
Notional amount	94
Carrying amount
Other financial assets	0
Other financial liabilities	(3)
Change in fair value used for measuring ineffectiveness	€ (3)

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, 2022 EUR (€)
Interest Rate Swaps for EUR | 2027
FINANCIAL RISK FACTORS
Notional amount	€ 1,000
Average variable interest rate	3.949%
Interest Rate Swaps for EUR | 2028
FINANCIAL RISK FACTORS
Notional amount	€ 1,000
Average variable interest rate	3.373%
Interest Rate Swaps for EUR | 2029
FINANCIAL RISK FACTORS
Notional amount	€ 800
Average variable interest rate	2.713%
Interest Rate Swaps for EUR | 2030
FINANCIAL RISK FACTORS
Notional amount	€ 500
Average variable interest rate	3.348%
Interest Rate Swaps for EUR | 2031
FINANCIAL RISK FACTORS
Notional amount	€ 1,250
Average variable interest rate	3.511%
Interest Rate Swaps for USD | 2024
FINANCIAL RISK FACTORS
Notional amount	€ 94
Average variable interest rate	5.15%

Financial Risk Factors and R_14

Financial Risk Factors and Risk Management - Interest Rate Risk Exposure (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Fair value interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	€ 30	€ 30
Cash flow interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	6,190	7,720
Cash flow interest rate risk from financing
FINANCIAL RISK FACTORS
Exposure	1,450	1,710
Cash flow interest rate risk from interest rate swaps
FINANCIAL RISK FACTORS
Exposure	4,640	4,830
Average | Fair value interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	40	30
Average | Cash flow interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	5,830	6,250
Average | Cash flow interest rate risk from financing
FINANCIAL RISK FACTORS
Exposure	1,710	2,070
Average | Cash flow interest rate risk from interest rate swaps
FINANCIAL RISK FACTORS
Exposure	4,840	4,820
Highest | Fair value interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	40	30
Highest | Cash flow interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	7,210	7,720
Highest | Cash flow interest rate risk from financing
FINANCIAL RISK FACTORS
Exposure	1,760	2,950
Highest | Cash flow interest rate risk from interest rate swaps
FINANCIAL RISK FACTORS
Exposure	4,880	4,830
Lowest | Fair value interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	30	20
Lowest | Cash flow interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	4,870	4,670
Lowest | Cash flow interest rate risk from financing
FINANCIAL RISK FACTORS
Exposure	1,450	1,700
Lowest | Cash flow interest rate risk from interest rate swaps
FINANCIAL RISK FACTORS
Exposure	€ 4,640	€ 4,810

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, 2022	Dec. 31, 2021	Dec. 31, 2020
Derivatives held within a designated fair value hedge relationship
FINANCIAL RISK FACTORS
Upward yield curve	€ (58)	€ (11)	€ (6)
Downward yield curve	5	10	10
Variable rate financing
FINANCIAL RISK FACTORS
Effect of upward shift in exchange rates, assets, on financial income, net	(14)	(4)	(1)
Effect of downward shift in exchange rates, assets, on financial income, net	€ 1	€ 3	€ 1
U.S. dollar
FINANCIAL RISK FACTORS
Downward yield curve (as a percent)	25%
U.S. dollar | Interest Rate Risk
FINANCIAL RISK FACTORS
Upward yield curve (as a percent)	75%	75%	50%
Downward yield curve (as a percent)	25%	25%	50%
Upward shift, assets (in percent)	75%	75%	50%
Downward shift, assets (in percent)	25%	25%	50%
EUR | Interest Rate Risk
FINANCIAL RISK FACTORS
Upward yield curve (as a percent)	125%	20%	10%
Downward yield curve (as a percent)	10%	20%	20%
Upward shift, assets (in percent)	125%	20%	10%
Downward shift, assets (in percent)	10%	20%	20%

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, 2022	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2021
Equity Price Risk
FINANCIAL RISK FACTORS
Equity price risk	€ 5,137	€ 3,113		€ 5,799
Marketable equity investments | Equity Price
FINANCIAL RISK FACTORS
Upward shift, assets (in percent)	10%	10%		10%
Downward shift, assets (in percent)	10%	10%		10%
Upward shift, assets	€ 503	€ 515	€ 259
Downward shift, assets	€ (503)	€ (515)	€ (259)

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, 2022	Dec. 31, 2021
FINANCIAL RISK FACTORS
Weighted Average Loss Rate	(0.10%)	(0.10%)
Gross Carrying Amount Not Credit-Impaired	€ 6,633	€ 6,930
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	(0.00%)	(0.00%)
Gross Carrying Amount Not Credit-Impaired	€ 6,554	€ 6,864
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	€ 33	€ 37
Gross Carrying Amount Credit-Impaired	0	0
ECL Allowance	€ 0	€ 0
Unrated
FINANCIAL RISK FACTORS
Weighted Average Loss Rate	(6.50%)	(10.30%)
Gross Carrying Amount Not Credit-Impaired	€ 46	€ 29
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, 2022	Dec. 31, 2021	Dec. 31, 2020
Aging of Trade Receivables
Allowance account for credit losses of financial assets	€ (261)	€ (175)	€ (186)
Credit Risk
Aging of Trade Receivables
Weighted Average Loss Rate	(4.30%)	(2.90%)
Gross Carrying Amount Not Credit-Impaired	€ 5,647	€ 5,713
Gross Carrying Amount Credit-Impaired	390	351
Allowance account for credit losses of financial assets	€ (261)	€ (175)
Credit Risk | Current
Aging of Trade Receivables
Weighted Average Loss Rate	(1.00%)	(0.50%)
Gross Carrying Amount Not Credit-Impaired	€ 3,146	€ 4,106
Gross Carrying Amount Credit-Impaired	10	6
Allowance account for credit losses of financial assets	€ (31)	€ (19)
Credit Risk | Past due 1 to 30 days
Aging of Trade Receivables
Weighted Average Loss Rate	(1.00%)	(1.00%)
Gross Carrying Amount Not Credit-Impaired	€ 1,420	€ 611
Gross Carrying Amount Credit-Impaired	80	57
Allowance account for credit losses of financial assets	€ (15)	€ (7)
Credit Risk | Overdue 30 to 90 days
Aging of Trade Receivables
Weighted Average Loss Rate	(2.30%)	(1.80%)
Gross Carrying Amount Not Credit-Impaired	€ 582	€ 514
Gross Carrying Amount Credit-Impaired	64	48
Allowance account for credit losses of financial assets	€ (15)	€ (10)
Credit Risk | Overdue more than 90 days
Aging of Trade Receivables
Weighted Average Loss Rate	(27.20%)	(19.30%)
Gross Carrying Amount Not Credit-Impaired	€ 499	€ 482
Gross Carrying Amount Credit-Impaired	236	240
Allowance account for credit losses of financial assets	€ (200)	€ (139)

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, 2022	Dec. 31, 2021
Movement in ECL Allowance for Trade Receivables and Contract Assets
Balance as at 01/01	€ (175)	€ (186)
Net credit losses recognized	(187)	(87)
Amounts written off	101	98
Balance as at 12/31	€ (261)	€ (175)

Financial Risk Factors and R_20

Financial Risk Factors and Risk Management - Liquidity Risk Management (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2022	Dec. 31, 2021
FINANCIAL RISK MANAGEMENT
Available lines of credit		€ 555	€ 346
Commercial paper, outstanding		930	€ 930
Syndicated credit facility agreement
FINANCIAL RISK MANAGEMENT
Maximum borrowing capacity	€ 2,500	€ 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, 2022	Dec. 31, 2021
FINANCIAL RISK FACTORS
Trade payables	€ (1,496)	€ (1,089)
Lease liabilities	(2,140)	(2,143)
Other financial liabilities	(11,365)	(13,285)
Total of non-derivative financial liabilities	(15,002)	(16,517)
Due 2023
FINANCIAL RISK FACTORS
Trade payables	(1,496)	(1,089)
Lease liabilities	(398)	(448)
Other financial liabilities	(4,422)	(4,084)
Total of non-derivative financial liabilities	(6,316)	(5,621)
2022
FINANCIAL RISK FACTORS
Trade payables	0	0
Lease liabilities	(317)	(338)
Other financial liabilities	(1,288)	(1,695)
Total of non-derivative financial liabilities	(1,605)	(2,033)
2023
FINANCIAL RISK FACTORS
Trade payables	0	0
Lease liabilities	(257)	(263)
Other financial liabilities	(965)	(1,228)
Total of non-derivative financial liabilities	(1,222)	(1,491)
2024
FINANCIAL RISK FACTORS
Trade payables	0	0
Lease liabilities	(228)	(208)
Other financial liabilities	(1,165)	(936)
Total of non-derivative financial liabilities	(1,393)	(1,144)
2025
FINANCIAL RISK FACTORS
Trade payables	0	0
Lease liabilities	(188)	(184)
Other financial liabilities	(1,142)	(1,165)
Total of non-derivative financial liabilities	(1,330)	(1,349)
Due thereafter
FINANCIAL RISK FACTORS
Trade payables	0	0
Lease liabilities	(1,071)	(934)
Other financial liabilities	(3,636)	(4,773)
Total of non-derivative financial liabilities	€ (4,707)	€ (5,707)

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, 2022	Dec. 31, 2021
FINANCIAL RISK FACTORS
Derivative financial liabilities	€ (849)	€ (142)
Derivative financial assets	63	50
Total of derivative financial liabilities and assets	(787)	(92)
Expiring in the following year
FINANCIAL RISK FACTORS
Total of derivative financial liabilities and assets	(61)	(25)
Later Than One Year [Member]
FINANCIAL RISK FACTORS
Total of derivative financial liabilities and assets	(850)	(65)
Not designated as hedging instruments | Foreign Currency
FINANCIAL RISK FACTORS
Derivative financial liabilities	(88)	(62)
Derivative financial assets	30	41
Designated as hedging instruments | Foreign Currency
FINANCIAL RISK FACTORS
Derivative financial liabilities	(9)	(31)
Derivative financial assets	33	1
Designated as hedging instruments | Interest Rate Risk
FINANCIAL RISK FACTORS
Derivative financial liabilities	753	49
Derivative financial assets	0	7
Designated as hedging instruments | Interest Rate Risk | Expiring in the following year | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	(63)	(60)
Designated as hedging instruments | Interest Rate Risk | Later Than One Year [Member] | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	(364)	(421)
Financial liabilities | Expiring in the following year
FINANCIAL RISK FACTORS
Derivative financial liabilities	118	76
Financial liabilities | Later Than One Year [Member]
FINANCIAL RISK FACTORS
Derivative financial liabilities	850	67
Financial liabilities | Not designated as hedging instruments | Foreign Currency | Expiring in the following year | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	(3,185)	(2,381)
Financial liabilities | Not designated as hedging instruments | Foreign Currency | Expiring in the following year | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	(3,113)	(2,327)
Financial liabilities | Not designated as hedging instruments | Foreign Currency | Later Than One Year [Member] | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	(13)	(12)
Financial liabilities | Not designated as hedging instruments | Foreign Currency | Later Than One Year [Member] | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	0	0
Financial liabilities | Designated as hedging instruments | Foreign Currency | Expiring in the following year | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	(309)	(919)
Financial liabilities | Designated as hedging instruments | Foreign Currency | Expiring in the following year | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	(302)	(885)
Financial liabilities | Designated as hedging instruments | Interest Rate Risk | Expiring in the following year | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	(102)	(48)
Financial liabilities | Designated as hedging instruments | Interest Rate Risk | Later Than One Year [Member] | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	(1,201)	(476)
Financial assets | Expiring in the following year
FINANCIAL RISK FACTORS
Derivative financial assets	57	51
Financial assets | Later Than One Year [Member]
FINANCIAL RISK FACTORS
Derivative financial assets	0	2
Financial assets | Not designated as hedging instruments | Foreign Currency | Expiring in the following year | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	(1,713)	(2,878)
Financial assets | Not designated as hedging instruments | Foreign Currency | Expiring in the following year | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	(1,740)	(2,923)
Financial assets | Designated as hedging instruments | Foreign Currency | Expiring in the following year | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	(1,039)	(136)
Financial assets | Designated as hedging instruments | Foreign Currency | Expiring in the following year | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	(1,069)	(137)
Financial assets | Designated as hedging instruments | Interest Rate Risk | Expiring in the following year | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	0	(4)
Financial assets | Designated as hedging instruments | Interest Rate Risk | Expiring in the following year | Cash inflows
FINANCIAL RISK FACTORS
Cashflow		(9)
Financial assets | Designated as hedging instruments | Interest Rate Risk | Later Than One Year [Member] | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	0	(4)
Financial assets | Designated as hedging instruments | Interest Rate Risk | Later Than One Year [Member] | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	0	€ (6)
Financial assets | Designated as hedging instruments | Interest Rate Risk | 2023 | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	€ 0

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, 2022	Dec. 31, 2021
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	€ (14,354)	€ (15,570)
Total financial instruments, net	5,311	7,158
Total financial instruments, net fair value	(3,357)	(978)
Level 1
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities, at fair value	(5,156)
Total financial instruments, net fair value		(5,164)
Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Total financial instruments, net fair value	(3,087)	(695)
Level 3
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Total financial instruments, net fair value	4,886	4,881
At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Total financial instruments, net	(2,154)	(3,194)
At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Total financial instruments, net	7,212	9,997
Trade and other payables
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(2,226)	(1,702)
Other payables
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(730)	(613)
Financial liability
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(14,355)	(15,571)
AC.
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(15,002)	(16,517)
AC. | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(15,002)	(16,517)
AC. | Trade payables.
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(1,496)	(1,089)
AC. | Trade payables. | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(1,496)	(1,089)
AC. | Loans
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(1,456)	(1,533)
Liabilities, at fair value	(1,456)	(1,533)
AC. | Loans | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities, at fair value	(1,456)	(1,533)
AC. | Loans | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(1,456)	(1,533)
AC. | Bonds
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(9,083)	(10,682)
Liabilities, at fair value	(9,229)	(11,179)
AC. | Bonds | Level 1
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities, at fair value	(8,301)	(10,248)
AC. | Bonds | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities, at fair value	(928)	(931)
AC. | Bonds | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(9,083)	(10,682)
AC. | Private placements
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(405)	(790)
Liabilities, at fair value	(383)	(801)
AC. | Private placements | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities, at fair value	(383)	(801)
AC. | Private placements | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(405)	(790)
AC. | Other non-derivative financial liabilities
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(2,562)	(2,424)
Liabilities, at fair value	(422)	(281)
AC. | Other non-derivative financial liabilities | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities, at fair value	(422)	(281)
AC. | Other non-derivative financial liabilities | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(2,562)	(2,424)
FVTPL.
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(88)	(62)
FVTPL. | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(88)	(62)
FVTPL. | FX forward contracts
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(88)
Liabilities, at fair value	(88)
FVTPL. | FX forward contracts | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities, at fair value	(88)
FVTPL. | FX forward contracts | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(88)
Designated as hedging instrument. | FX forward contracts
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(9)	(31)
Liabilities, at fair value	(9)	(31)
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	(9)	(31)
Designated as hedging instrument. | FX forward contracts | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(9)	(31)
Designated as hedging instrument. | Interest rate swaps
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(753)	(49)
Liabilities, at fair value	(753)	(49)
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	(753)	(49)
Designated as hedging instrument. | Interest rate swaps | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(753)	(49)
AC
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	12,847	13,323
AC | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	12,847	13,323
FVTPL
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	8,028	10,131
FVTPL | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	8,028	10,131
FVTPL | FX forward contracts
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities		(62)
Liabilities, at fair value		(62)
FVTPL | FX forward contracts | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities, at fair value		(62)
FVTPL | FX forward contracts | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities		(62)
Cash and cash equivalents.
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	9,008	8,898
Cash at banks | AC
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	3,176	3,149
Cash at banks | AC | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	3,176	3,149
Time deposits | AC
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	2,976	1,467
Time deposits | AC | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	2,976	1,467
Money market and similar funds | FVTPL
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	2,855	4,281
Assets, at fair value	2,855	4,281
Money market and similar funds | FVTPL | Level 1
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	2,855	4,281
Money market and similar funds | FVTPL | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	2,855	4,281
Trade And Other Receivables [Member]
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	6,405	6,499
Trade receivables | AC
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	5,776	5,888
Trade receivables | AC | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	5,776	5,888
Other receivable
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	629	611
Other Financial Assets [Member]
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	6,479	9,033
Debt investments | AC
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	32	30
Assets, at fair value	32	30
Debt investments | AC | Level 1
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	32	30
Debt investments | AC | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	32	30
Marketable equity investments | FVTPL
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	5,138	5,799
Assets, at fair value	5,138	5,799
Marketable equity investments | FVTPL | Level 1
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	258	772
Marketable equity investments | FVTPL | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	0	155
Marketable equity investments | FVTPL | Level 3
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	4,880	4,871
Marketable equity investments | FVTPL | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	5,138	5,799
Investments in associates.
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	151	155
Time deposits. | AC
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	654	2,602
Assets, at fair value	654	2,602
Time deposits. | AC | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	654	2,602
Time deposits. | AC | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	654	2,602
Financial instruments related to employee benefit plans
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	203	201
Loans and other financial receivables | AC
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	233	186
Assets, at fair value	233	186
Loans and other financial receivables | AC | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	233	186
Loans and other financial receivables | AC | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	233	186
FX forward contracts | FVTPL
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	30	41
Assets, at fair value	30	41
FX forward contracts | FVTPL | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	30	41
FX forward contracts | FVTPL | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	30	41
FX forward contracts | Designated as hedging instrument
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	33	1
Assets, at fair value	33	1
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	33	1
FX forward contracts | Designated as hedging instrument | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	33	1
Interest rate swaps | Designated as hedging instrument
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	0	7
Assets, at fair value	0	7
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	0	7
Interest rate swaps | Designated as hedging instrument | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	0	7
Call options for share-based payments | FVTPL
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	0	0
Assets, at fair value	0	0
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	0	0
Call options for share-based payments | FVTPL | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	0	0
Call options on equity shares | FVTPL
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	5	10
Assets, at fair value	5	10
Call options on equity shares | FVTPL | Level 3
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	5	10
Call options on equity shares | FVTPL | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	€ 5	€ 10

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, 2022 multiple item
Revenue multiples | Lowest
Valuation Techniques and Inputs
Significant unobservable input, assets | multiple	0.75
Revenue multiples | Highest
Valuation Techniques and Inputs
Significant unobservable input, assets | multiple	24
Discounts | Lowest
Valuation Techniques and Inputs
Significant unobservable input, assets | item	7.3
Discounts | Highest
Valuation Techniques and Inputs
Significant unobservable input, assets | item	28.3

Fair Value Disclosures on Fin_5

Fair Value Disclosures on Financial Instruments - Transfers (Details) - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
AFS | Marketable equity investments
Transfers Between Levels 1 and 2
Transfers of available-for-sale equity investments from Level 2 to Level 1	€ 93,000	€ 1,030

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, 2022	Dec. 31, 2021
Reconciliation of Level 3 Fair Values
Assets at the beginning of the period	€ 4,881	€ 2,508
Transfers Into Level 3	0	0
Transfers Out of Level 3	(25)	(455)
Purchases	522	1,076
Sales	(43)	(852)
Gains/losses - Included in financial income, net	(789)	2,348
Assets at the end of the period	4,883	4,881
Change in unrealized gains/losses in profit and loss for investments held at the end of the reporting period	(788)	1,789
Exchange differences
Reconciliation of Level 3 Fair Values
Gains/losses - Included in exchange differences in other comprehensive income	€ 337	€ 256

Prepaid Expenses and Other Ta_3

Prepaid Expenses and Other Tax Assets (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Current assets
Prepaid expenses	€ 828	€ 588
Other tax assets	244	219
Total	1,072	807
Other non-financial assets	€ 2,139	€ 1,633
Prepaid expenses and other tax assets as % of Other non-financial assets	50%	49%
Non-current assets
Prepaid expenses	€ 512	€ 242
Other tax assets	49	53
Total	561	295
Other non-financial assets	€ 3,580	€ 2,628
Prepaid expenses and other tax assets as % of Other non-financial assets	16%	11%
Total
Prepaid expenses	€ 1,340	€ 830
Other tax assets	293	272
Total	1,633	1,102
Other non-financial assets	€ 5,719	€ 4,261
Prepaid expenses and other tax assets as % of Other non-financial assets	29%	26%

Other Tax Liabilities (Details)

Other Tax Liabilities (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Other Tax Liabilities
Other tax liabilities, current	€ 662	€ 646
Other non-financial liabilities, current	€ 4,818	€ 5,203
Other tax liabilities as % of Other non-financial liabilities, current	14%	12%
Other tax liabilities, non-current	€ 0	€ 0
Other non-financial liabilities, non-current	€ 705	€ 860
Other tax liabilities as % of Other non-financial liabilities, non-current	0%	0%
Other taxes	€ 662	€ 646
Other non-financial liabilities	€ 5,523	€ 6,063
Other tax liabilities as % of Other non-financial liabilities	12%	11%

Other Litigation, Claims, and_2

Other Litigation, Claims, and Legal Contingencies (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Non-income taxes
Intellectual property-related litigation and claims
Potential amount	€ 344	€ 195

Executive and Supervisory Boa_3

Executive and Supervisory Board Compensation (Details) - Executive Board - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Executive and Supervisory Board Compensation
Short-term employee benefits	€ 12,556	€ 25,015	€ 5,094
Share-based payment	20,726	25,095	23,095
Subtotal	33,282	50,110	28,189
Post-employment benefits	(1,429)	464	488
Thereof defined-benefit	(1,433)	461	487
Thereof defined-contribution	4	3	1
Termination benefits	9,600
Total	€ 41,453	€ 50,574	€ 28,677

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, 2022 EUR (€) item	Dec. 31, 2021 EUR (€) item	Dec. 31, 2020 EUR (€) item
Share-Based Payment for Executive Board Members
Number of share units granted | item	205,965	238,428	201,690
Total expense | €	€ 9,986	€ 6,356	€ 11,173

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, 2022 EUR (€) item	Dec. 31, 2021 EUR (€)	Dec. 31, 2020 EUR (€)
Executive and Supervisory Board Compensation
Age for annual pension entitlement (in years) | item	62
DBO 12/31	€ 1,462	€ 3,435	€ 3,520
Annual pension entitlement	€ 114	€ 108	€ 98

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, 2022	Dec. 31, 2021	Dec. 31, 2020
Executive and Supervisory Board Compensation
Total compensation	€ 5,206	€ 3,856	€ 3,755
Thereof fixed compensation	3,149	3,176	3,149
Thereof committee remuneration	€ 2,058	€ 680	€ 606

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, 2022	Dec. 31, 2021	Dec. 31, 2020
Payments to / DBO for former executive board members [abstract]
Payments	€ 2,217	€ 2,159	€ 3,010
DBO 12/31	€ 31,217	€ 42,313	€ 44,043

Related Party Transactions Ot_3

Related Party Transactions Other Than Board Compensation (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Related Party Transactions Other Than Board Compensation
Term of commitments	6 years
Supervisory Board Members
Related Party Transactions Other Than Board Compensation
Products and services provided	€ 0	€ 0
Products and services received	2	2
Outstanding balances at year end (Vendors)	0	0
Outstanding balances at year end (Customers)	0	0
Commitments at year end	0	0
Companies controlled by Supervisory Board Members
Related Party Transactions Other Than Board Compensation
Products and services provided	1	2
Products and services received	4	4
Sponsoring and other financial support provided	5	3
Outstanding balances at year end (Vendors)	0	0
Outstanding balances at year end (Customers)	0	0
Commitments at year end	51	6
Associated Entities
Related Party Transactions Other Than Board Compensation
Products and services provided	11	6
Products and services received	93	37
Outstanding balances at year end (Vendors)	(18)	(15)
Outstanding balances at year end (Customers)	€ 4	€ 4

Principal Accountant Fees and_3

Principal Accountant Fees and Services (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Non-Current Assets by Region
Audit fees	€ 14	€ 12	€ 12
Audit-related fees	10	7	2
Tax fees	0	0	0
All other fees	0	0	0
Total	24	19	14
Domestic countries
Non-Current Assets by Region
Audit fees	4	3	3
Audit-related fees	3	2	0
Tax fees	0	0	0
All other fees	0	0	0
Total	7	6	3
Foreign countries
Non-Current Assets by Region
Audit fees	10	8	9
Audit-related fees	7	5	1
Tax fees	0	0	0
All other fees	0	0	0
Total	€ 17	€ 13	€ 10

Events After the Reporting Pe_2

Events After the Reporting Period (Details) - Restructuring Program on Strategic Growth and Cloud Transformation € in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2023 EUR (€)	Dec. 31, 2023
Events after the Reporting Period
Restructuring program affect employees (as a percent)		2.5
Expected | Lowest
Events after the Reporting Period
Restructuring costs	€ 250
Expected | Highest
Events after the Reporting Period
Restructuring costs	€ 300

Scope of Consolidation, Subsi_3

Scope of Consolidation, Subsidiaries and Other Equity Investments - Number of Consolidated Entities (Details) - entity	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Scope of Consolidation, Subsidiaries and Other Equity Investments
Beginning of year	290	269
Additions	26	39
Disposals	(28)	(18)
End of year	288	290

Scope of Consolidation, Subsi_4

Scope of Consolidation, Subsidiaries and Other Equity Investments - Subsidiaries (Details) € in Thousands	12 Months Ended
	Dec. 31, 2022 EUR (€) employee	Dec. 31, 2021 EUR (€) employee	Dec. 31, 2020 EUR (€) employee	Dec. 31, 2019 EUR (€)
Subsidiaries
Revenue	€ 30,871,000	€ 27,842,000	€ 27,338,000
Profit/Loss After Tax	1,708,000	5,376,000	5,283,000
Total Equity	€ 42,848,000	€ 41,523,000	€ 29,927,000	€ 30,822,000
Number of Employees | employee	111,961	107,415	102,430
Ariba Technologies India Private Limited, Bengaluru, India
Subsidiaries
Ownership	100%
Revenue	€ 104,281
Profit/Loss After Tax	18,076
Total Equity	€ 41,087
Number of Employees | employee	1,308
Ariba, Inc., Palo Alto, CA, United States
Subsidiaries
Ownership	100%
Revenue	€ 1,457,046
Profit/Loss After Tax	543,678
Total Equity	€ 6,147,376
Number of Employees | employee	1,647
Concur Technologies, Inc., Bellevue, WA, United States
Subsidiaries
Ownership	100%
Revenue	€ 2,036,964
Profit/Loss After Tax	329,150
Total Equity	€ 8,702,490
Number of Employees | employee	3,368
Qualtrics, LLC, Wilmington, DE, United States
Subsidiaries
Ownership	100%
Revenue	€ 1,389,345
Profit/Loss After Tax	(1,279,289)
Total Equity	€ 8,276,577
Number of Employees | employee	3,920
SAP (China) Co., Ltd., Shanghai, China
Subsidiaries
Ownership	100%
Revenue	€ 1,315,556
Profit/Loss After Tax	78,398
Total Equity	€ (115,740)
Number of Employees | employee	6,485
SAP (Schweiz) AG, Biel, Switzerland
Subsidiaries
Ownership	100%
Revenue	€ 1,220,424
Profit/Loss After Tax	121,350
Total Equity	€ 240,769
Number of Employees | employee	860
SAP (UK) Limited, Feltham, United Kingdom
Subsidiaries
Ownership	100%
Revenue	€ 1,326,666
Profit/Loss After Tax	109,566
Total Equity	€ 174,850
Number of Employees | employee	1,721
SAP America, Inc., Newtown Square, PA, United States
Subsidiaries
Ownership	100%
Revenue	€ 7,679,678
Profit/Loss After Tax	(49,123)
Total Equity	€ 20,620,854
Number of Employees | employee	9,275
SAP Argentina S.A., Buenos Aires, Argentina
Subsidiaries
Ownership	100%
Revenue	€ 211,896
Profit/Loss After Tax	20,369
Total Equity	€ 54,086
Number of Employees | employee	1,115
SAP Asia Pte. Ltd., Singapore, Singapore
Subsidiaries
Ownership	100%
Revenue	€ 658,218
Profit/Loss After Tax	18,237
Total Equity	€ 16,758
Number of Employees | employee	1,109
SAP Australia Pty Ltd, Sydney, Australia
Subsidiaries
Ownership	100%
Revenue	€ 854,197
Profit/Loss After Tax	64,877
Total Equity	€ 114,663
Number of Employees | employee	1,317
SAP Brasil Ltda, Sao Paulo, Brazil
Subsidiaries
Ownership	100%
Revenue	€ 680,482
Profit/Loss After Tax	10,379
Total Equity	€ 67,004
Number of Employees | employee	2,532
SAP Canada, Inc., Toronto, Canada
Subsidiaries
Ownership	100%
Revenue	€ 1,143,722
Profit/Loss After Tax	61,871
Total Equity	€ 701,953
Number of Employees | employee	3,106
SAP Deutschland SE & Co. KG, Walldorf, Germany
Subsidiaries
Ownership	100%
Revenue	€ 5,213,029
Profit/Loss After Tax	792,021
Total Equity	€ 1,724,802
Number of Employees | employee	4,915
SAP Espana - Sistemas, Aplicaciones y Productos en la Informatica, S.A., Madrid, Spain
Subsidiaries
Ownership	100%
Revenue	€ 555,000
Profit/Loss After Tax	16,247
Total Equity	€ 207,794
Number of Employees | employee	912
SAP France S.A., Levallois-Perret, France
Subsidiaries
Ownership	100%
Revenue	€ 1,095,975
Profit/Loss After Tax	271,450
Total Equity	€ 1,982,374
Number of Employees | employee	1,562
SAP Hungary Rendszerek, Alkalmazasok es Termekek az Adatfeldolgozasban Informatikai Kft., Budapest, Hungary
Subsidiaries
Ownership	100%
Revenue	€ 149,269
Profit/Loss After Tax	3,350
Total Equity	€ 26,803
Number of Employees | employee	1,317
SAP India Private Limited, Bengaluru, India
Subsidiaries
Ownership	100%
Revenue	€ 752,754
Profit/Loss After Tax	105,449
Total Equity	€ 439,985
Number of Employees | employee	2,279
SAP Industries, Inc., Newtown Square, PA, United States
Subsidiaries
Ownership	100%
Revenue	€ 589,487
Profit/Loss After Tax	122,241
Total Equity	€ 1,316,745
Number of Employees | employee	256
SAP Italia Sistemi Applicazioni Prodotti in Data Processing S.p.A., Vimercate, Italy
Subsidiaries
Ownership	100%
Revenue	€ 643,856
Profit/Loss After Tax	30,780
Total Equity	€ 147,910
Number of Employees | employee	792
SAP Japan Co., Ltd., Tokyo, Japan
Subsidiaries
Ownership	100%
Revenue	€ 1,186,733
Profit/Loss After Tax	103,861
Total Equity	€ 407,789
Number of Employees | employee	1,424
SAP Labs Bulgaria EOOD, Sofia, Bulgaria
Subsidiaries
Ownership	100%
Revenue	€ 97,599
Profit/Loss After Tax	4,192
Total Equity	€ 25,753
Number of Employees | employee	1,249
SAP Labs India Private Limited, Bengaluru, India
Subsidiaries
Ownership	100%
Revenue	€ 807,222
Profit/Loss After Tax	77,473
Total Equity	€ 285,829
Number of Employees | employee	10,406
SAP Labs, LLC, Palo Alto, CA, United States
Subsidiaries
Ownership	100%
Revenue	€ 628,751
Profit/Loss After Tax	86,076
Total Equity	€ 758,813
Number of Employees | employee	1,871
SAP Mexico S.A. de C.V., Mexico City, Mexico
Subsidiaries
Ownership	100%
Revenue	€ 517,905
Profit/Loss After Tax	(7,337)
Total Equity	€ 119,388
Number of Employees | employee	1,060
SAP National Security Services, Inc., Newtown Square, PA, United States
Subsidiaries
Ownership	100%
Revenue	€ 1,148,035
Profit/Loss After Tax	225,370
Total Equity	€ 554,346
Number of Employees | employee	592
SAP Nederland B.V., 's-Hertogenbosch, the Netherlands
Subsidiaries
Ownership	100%
Revenue	€ 749,366
Profit/Loss After Tax	384,264
Total Equity	€ 827,982
Number of Employees | employee	693
SAP Service and Support Centre (Ireland) Limited, Dublin, Ireland
Subsidiaries
Ownership	100%
Revenue	€ 273,401
Profit/Loss After Tax	43,567
Total Equity	€ 68,008
Number of Employees | employee	1,706
SAP Services s.r.o., Prague, Czech Republic
Subsidiaries
Ownership	100%
Revenue	€ 100,727
Profit/Loss After Tax	1,264
Total Equity	€ 17,933
Number of Employees | employee	1,280
SuccessFactors, Inc., Newtown Square, PA, United States
Subsidiaries
Ownership	100%
Revenue	€ 817,875
Profit/Loss After Tax	322,698
Total Equity	€ 5,416,686
Number of Employees | employee	767

Scope of Consolidation, Subsi_5

Scope of Consolidation, Subsidiaries and Other Equity Investments - Other Subsidiaries (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
"SAP Kazakhstan" LLP, Almaty, Kazakhstan
SUBSIDIARIES
Ownership	100%
110405, Inc., Newtown Square, PA, United States
SUBSIDIARIES
Ownership	100%
Abakus Ukraine Limited Liability Company, Kyiv, Ukraine
SUBSIDIARIES
Ownership	100%
Ambin Properties (Proprietary) Limited, Johannesburg, South Africa
SUBSIDIARIES
Ownership	100%
Apex Expert Solutions LLC, Chantilly, VA, United States
SUBSIDIARIES
Ownership	100%
AppGyver Inc., Indianapolis, IN, United States
SUBSIDIARIES
Ownership	100%
AppGyver Oy., Espoo, Finland
SUBSIDIARIES
Ownership	100%
Ariba Czech s.r.o., Prague, Czech Republic
SUBSIDIARIES
Ownership	100%
Ariba India Private Limited, Gurugram, India
SUBSIDIARIES
Ownership	100%
Ariba International Holdings, Inc., Wilmington, DE, United States
SUBSIDIARIES
Ownership	100%
Ariba International Singapore Pte. Ltd., Singapore, Singapore
SUBSIDIARIES
Ownership	100%
Ariba International, Inc., Wilmington, DE, United States
SUBSIDIARIES
Ownership	100%
Ariba Slovak Republic s.r.o., Kosice, Slovakia
SUBSIDIARIES
Ownership	100%
Ariba Software Technology Services (Shanghai) Co., Ltd., Shanghai, China
SUBSIDIARIES
Ownership	100%
Ariba Technologies Netherlands B.V., 's-Hertogenbosch, the Netherlands
SUBSIDIARIES
Ownership	100%
Baiza Capital LLC, Newark, NJ, United States
SUBSIDIARIES
Ownership	0%
Baiza Capital S.A., Luxembourg, Luxembourg
SUBSIDIARIES
Ownership	0%
Business Objects Holding B.V., 's-Hertogenbosch, the Netherlands
SUBSIDIARIES
Ownership	100%
Business Objects Option LLC, Wilmington, DE, United States
SUBSIDIARIES
Ownership	100%
Business Objects Software Limited (Trading as SAP Solutions), Dublin, Ireland
SUBSIDIARIES
Ownership	100%
Callidus Software Inc., San Ramon, CA, United States
SUBSIDIARIES
Ownership	100%
Callidus Software Pty. Ltd., Sydney, Australia
SUBSIDIARIES
Ownership	100%
CallidusCloud (India) Pvt. Ltd., Hyderabad, India
SUBSIDIARIES
Ownership	100%
Christie Partners Holding C.V., 's-Hertogenbosch, the Netherlands
SUBSIDIARIES
Ownership	100%
Clarabridge Netherlands B.V., Amsterdam, the Netherlands
SUBSIDIARIES
Ownership	100%
Clarabridge UK Ltd, London, United Kingdom
SUBSIDIARIES
Ownership	100%
Clarabridge, Inc., Reston, VA, United States
SUBSIDIARIES
Ownership	100%
ClearTrip Inc. (Mauritius), Ebene, Mauritius
SUBSIDIARIES
Ownership	100%
ClearTrip Inc., George Town, Cayman Islands
SUBSIDIARIES
Ownership	57%
CNQR Operations Mexico S. de. R.L. de. C.V., Mexico City, Mexico
SUBSIDIARIES
Ownership	100%
Concur (Canada), Inc., Toronto, Canada
SUBSIDIARIES
Ownership	100%
Concur Czech (s.r.o.), Prague, Czech Republic
SUBSIDIARIES
Ownership	100%
Concur (France) S.A.S., Levallois-Perret, France
SUBSIDIARIES
Ownership	100%
Concur (Germany) GmbH, Frankfurt am Main, Germany
SUBSIDIARIES
Ownership	100%
Concur (Japan) Ltd., Tokyo, Japan
SUBSIDIARIES
Ownership	97%
Concur (New Zealand) Limited, Wellington, New Zealand
SUBSIDIARIES
Ownership	100%
Concur (Philippines) Inc., Makati City, Philippines
SUBSIDIARIES
Ownership	100%
Concur (Switzerland) GmbH, Zurich, Switzerland
SUBSIDIARIES
Ownership	100%
Concur Holdings (France) S.A.S., Levallois-Perret, France
SUBSIDIARIES
Ownership	100%
Concur Holdings (Netherlands) B.V., 's-Hertogenbosch, the Netherlands
SUBSIDIARIES
Ownership	100%
Concur Technologies (Australia) Pty. Limited, Sydney, Australia
SUBSIDIARIES
Ownership	100%
Concur Technologies (Hong Kong) Limited, Hong Kong, China
SUBSIDIARIES
Ownership	100%
Concur Technologies (India) Private Limited, Bengaluru, India
SUBSIDIARIES
Ownership	100%
Concur Technologies (Singapore) Pte. Ltd., Singapore, Singapore
SUBSIDIARIES
Ownership	100%
Concur Technologies (UK) Limited, Feltham, United Kingdom
SUBSIDIARIES
Ownership	100%
ConTgo Consulting Limited, Feltham, United Kingdom
SUBSIDIARIES
Ownership	100%
ConTgo Limited, Feltham, United Kingdom
SUBSIDIARIES
Ownership	100%
Crystal Decisions (UK) Limited, Feltham, United Kingdom
SUBSIDIARIES
Ownership	100%
Delighted, LLC, Wilmington, DE, United States
SUBSIDIARIES
Ownership	100%
Delos Cloud GmbH, Schnefeld, Germany
SUBSIDIARIES
Ownership	100%
Emarsys Beijing Limited, Beijing, China
SUBSIDIARIES
Ownership	100%
Emarsys eMarketing Systems GmbH, Vienna, Austria
SUBSIDIARIES
Ownership	100%
Emarsys letiim Sistemleri Tic. Ltd ti., Istanbul, Turkey
SUBSIDIARIES
Ownership	100%
Emarsys Interactive Services GmbH, Berlin, Germany
SUBSIDIARIES
Ownership	100%
Emarsys Limited, Hong Kong, China
SUBSIDIARIES
Ownership	100%
Emarsys North America, Inc., Indianapolis, IN, United States
SUBSIDIARIES
Ownership	100%
Emarsys Pte. Ltd., Singapore, Singapore
SUBSIDIARIES
Ownership	100%
Emarsys Pty Ltd, Sydney, Australia
SUBSIDIARIES
Ownership	100%
Emarsys S.A.S., Levallois-Perret, France
SUBSIDIARIES
Ownership	100%
Emarsys Schweiz GmbH, Zurich, Switzerland
SUBSIDIARIES
Ownership	100%
Emarsys UK Ltd, London, United Kingdom
SUBSIDIARIES
Ownership	100%
EMARSYS-Technologies Informatikai Szolgltat Kft., Budapest, Hungary
SUBSIDIARIES
Ownership	100%
Engagor N.V., Ghent, Belgium
SUBSIDIARIES
Ownership	100%
Engagor, Inc., Wilmington, DE, United States
SUBSIDIARIES
Ownership	100%
EssCubed Procurement Pty. Ltd., Johannesburg, South Africa
SUBSIDIARIES
Ownership	100%
Extended Systems, Inc., San Ramon, CA, United States
SUBSIDIARIES
Ownership	100%
Financial Fusion, Inc., San Ramon, CA, United States
SUBSIDIARIES
Ownership	100%
Flyin Travel and Tourism Private Limited, Hyderabad, India
SUBSIDIARIES
Ownership	100%
FreeMarkets Ltda., Sao Paulo, Brazil
SUBSIDIARIES
Ownership	100%
Hipmunk, Inc., San Francisco, CA, United States
SUBSIDIARIES
Ownership	100%
hybris (U.S.) Corporation, Wilmington, DE, United States
SUBSIDIARIES
Ownership	100%
hybris GmbH, Munich, Germany
SUBSIDIARIES
Ownership	100%
INNAAS s.r.l., Rome, Italy
SUBSIDIARIES
Ownership	100%
Inxight Federal Systems Group, Inc., Wilmington, DE, United States
SUBSIDIARIES
Ownership	100%
IP Asset Holdings, LLC, Provo, UT, United States
SUBSIDIARIES
Ownership	100%
LeadFormix, Inc., San Ramon, CA, United States
SUBSIDIARIES
Ownership	100%
LLC "Emarsys", Moscow, Russia
SUBSIDIARIES
Ownership	100%
LLC "SAP Labs", Moscow, Russia
SUBSIDIARIES
Ownership	100%
LLC "SAP Ukraine", Kyiv, Ukraine
SUBSIDIARIES
Ownership	100%
Loyalsys GmbH, Vienna, Austria
SUBSIDIARIES
Ownership	100%
Loyalsys Technologies Israel Ltd., Tel Aviv, Israel
SUBSIDIARIES
Ownership	100%
Market Metrix Iberia S.L., Barcelona, Spain
SUBSIDIARIES
Ownership	100%
Market Metrix Singapore Pte. Ltd., Singapore, Singapore
SUBSIDIARIES
Ownership	100%
Market Metrix, A Clarabridge Company, LLC, Wilmington, DE, United States
SUBSIDIARIES
Ownership	100%
New Debden Merger Sub II LLC, Wilmington, DE, United States
SUBSIDIARIES
Ownership	100%
Nihon Ariba K.K., Tokyo, Japan
SUBSIDIARIES
Ownership	100%
Outerjoin, Inc., San Ramon, CA, United States
SUBSIDIARIES
Ownership	100%
OutlookSoft Deutschland GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	100%
Plat.One Lab S.r.l., Genoa, Italy
SUBSIDIARIES
Ownership	100%
PT SAP Indonesia, Jakarta, Indonesia
SUBSIDIARIES
Ownership	99%
QAL Technologies Pty Ltd, Sydney, Australia
SUBSIDIARIES
Ownership	100%
QCL Technologies Holdings, LLC, Wilmington, DE, United States
SUBSIDIARIES
Ownership	100%
QCL Technologies ULC, Toronto, Canada
SUBSIDIARIES
Ownership	100%
QDL Technologies GmbH, Munich, Germany
SUBSIDIARIES
Ownership	100%
QFL Technologies Sarl, Paris, France
SUBSIDIARIES
Ownership	100%
QIL Technologies Limited, Dublin, Ireland
SUBSIDIARIES
Ownership	100%
QPL Technologies sp. z o.o., Krakw, Poland
SUBSIDIARIES
Ownership	100%
QSL Technologies Pte. Ltd., Singapore, Singapore
SUBSIDIARIES
Ownership	100%
Quadrem Africa Pty. Ltd., Johannesburg, South Africa
SUBSIDIARIES
Ownership	100%
Quadrem Brazil Ltda., Rio de Janeiro, Brazil
SUBSIDIARIES
Ownership	100%
Quadrem Chile Ltda., Santiago de Chile, Chile
SUBSIDIARIES
Ownership	100%
Quadrem International Ltd., Hamilton, Bermuda
SUBSIDIARIES
Ownership	100%
Quadrem Netherlands B.V., 's-Hertogenbosch, the Netherlands
SUBSIDIARIES
Ownership	100%
Quadrem Overseas Cooperatief U.A., 's-Hertogenbosch, the Netherlands
SUBSIDIARIES
Ownership	100%
Quadrem Peru S.A.C., Lima, Peru
SUBSIDIARIES
Ownership	100%
Qualtrics Colombia S.A.S., Bogot, D.C., Colombia
SUBSIDIARIES
Ownership	100%
Qualtrics de Argentina S.R.L., Buenos Aires, Argentina
SUBSIDIARIES
Ownership	100%
Qualtrics Holdings I, LLC, Wilmington, DE, United States
SUBSIDIARIES
Ownership	100%
Qualtrics Holdings II, LLC, Wilmington, DE, United States
SUBSIDIARIES
Ownership	100%
Qualtrics Holdings Inc., Wilmington, DE, United States
SUBSIDIARIES
Ownership	100%
Qualtrics Hong Kong Limited, Hong Kong, China
SUBSIDIARIES
Ownership	100%
Qualtrics India Private Limited, Mumbai, India
SUBSIDIARIES
Ownership	100%
Qualtrics International
SUBSIDIARIES
Ownership	71%	74%
Qualtrics Ireland Limited, Dublin, Ireland
SUBSIDIARIES
Ownership	100%
Qualtrics Japan LLC, Tokyo, Japan
SUBSIDIARIES
Ownership	100%
Qualtrics Korea, LLC, Seoul, South Korea
SUBSIDIARIES
Ownership	100%
Qualtrics Mexico, S. DE R.L. DE C.V., Mexico City, Mexico
SUBSIDIARIES
Ownership	100%
Qualtrics Middle East FZ-LLC, Dubai, United Arab Emirates
SUBSIDIARIES
Ownership	100%
Qualtrics Netherlands B.V., Amsterdam, the Netherlands
SUBSIDIARIES
Ownership	100%
Qualtrics Provo HQ, LLC, Wilmington, DE, United States
SUBSIDIARIES
Ownership	100%
Qualtrics Sweden AB, Stockholm, Sweden
SUBSIDIARIES
Ownership	100%
Qualtrics Switzerland AG, Zurich, Switzerland
SUBSIDIARIES
Ownership	100%
Qualtrics Technologies Brasil Ltda., Sao Paulo, Brazil
SUBSIDIARIES
Ownership	100%
Qualtrics Technologies Spain, S.L.U., Madrid, Spain
SUBSIDIARIES
Ownership	100%
QUL Technologies Limited, London, United Kingdom
SUBSIDIARIES
Ownership	100%
SAP (Beijing) Software System Co., Ltd., Beijing, China
SUBSIDIARIES
Ownership	100%
SAP China Holding Co., Ltd., Beijing, China
SUBSIDIARIES
Ownership	100%
SAP Andina y del Caribe, C.A., Caracas, Venezuela
SUBSIDIARIES
Ownership	100%
SAP AZ LLC, Baku, Azerbaijan
SUBSIDIARIES
Ownership	100%
SAP Belgium - Systems, Applications and Products S.A., Brussels, Belgium
SUBSIDIARIES
Ownership	100%
SAP Beteiligungs GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	100%
SAP Bulgaria EOOD, Sofia, Bulgaria
SUBSIDIARIES
Ownership	100%
SAP Business Services Center Nederland B.V., 's-Hertogenbosch, the Netherlands
SUBSIDIARIES
Ownership	100%
SAP Chile Limitada, Santiago, Chile
SUBSIDIARIES
Ownership	100%
SAP CIS, LLC, Moscow, Russia
SUBSIDIARIES
Ownership	100%
SAP Colombia S.A.S., Bogot, D.C., Colombia
SUBSIDIARIES
Ownership	100%
SAP Costa Rica, S.A., San Jose, Costa Rica
SUBSIDIARIES
Ownership	100%
SAP CR, spol. s r.o., Prague, Czech Republic
SUBSIDIARIES
Ownership	100%
SAP Cyprus Limited, Nicosia, Cyprus
SUBSIDIARIES
Ownership	100%
SAP d.o.o., Zagreb, Croatia
SUBSIDIARIES
Ownership	100%
SAP Danmark A/S, Copenhagen, Denmark
SUBSIDIARIES
Ownership	100%
SAP Dritte Beteiligungs- und Vermogensverwaltungs GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	100%
SAP East Africa Limited, Nairobi, Kenya
SUBSIDIARIES
Ownership	100%
SAP Egypt LLC, Cairo, Egypt
SUBSIDIARIES
Ownership	100%
SAP EMEA Inside Sales S.L., Barcelona, Spain
SUBSIDIARIES
Ownership	100%
SAP Erste Beteiligungs- und Vermogensverwaltungs GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	100%
SAP Estonia OU, Tallinn, Estonia
SUBSIDIARIES
Ownership	100%
SAP Financial, Inc., Toronto, Canada
SUBSIDIARIES
Ownership	100%
SAP Finland Oy, Espoo, Finland
SUBSIDIARIES
Ownership	100%
SAP Foreign Holdings GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	100%
SAP France Holding, Levallois-Perret, France
SUBSIDIARIES
Ownership	100%
SAP Global Marketing, Inc., New York, NY, United States
SUBSIDIARIES
Ownership	100%
SAP Hellas S.A., Athens, Greece
SUBSIDIARIES
Ownership	100%
SAP Hong Kong Co., Ltd., Hong Kong, China
SUBSIDIARIES
Ownership	100%
SAP Hosting Beteiligungs GmbH, St. Leon-Rot, Germany
SUBSIDIARIES
Ownership	100%
SAP India (Holding) Pte. Ltd., Singapore, Singapore
SUBSIDIARIES
Ownership	100%
SAP International Panama, S.A., Panama City, Panama
SUBSIDIARIES
Ownership	100%
SAP International, Inc., Miami, FL, United States
SUBSIDIARIES
Ownership	100%
SAP Investments, Inc., Wilmington, DE, United States
SUBSIDIARIES
Ownership	100%
SAP Ireland Limited, Dublin, Ireland SAP Ireland US-Financial Services
SUBSIDIARIES
Ownership	100%
SAP Ireland US - Financial Services Designated Activity Company, Dublin, Ireland
SUBSIDIARIES
Ownership	100%
SAP Israel Ltd., Ra'anana, Israel
SUBSIDIARIES
Ownership	100%
SAP Korea Ltd., Seoul, South Korea
SUBSIDIARIES
Ownership	100%
SAP Labs Bulgaria EOOD, Sofia, Bulgaria
SUBSIDIARIES
Ownership	100%
SAP Labs France S.A.S., Mougins, France
SUBSIDIARIES
Ownership	100%
SAP Labs Israel Ltd., Ra'anana, Israel
SUBSIDIARIES
Ownership	100%
SAP Labs Korea, Inc., Seoul, South Korea
SUBSIDIARIES
Ownership	100%
SAP Latvia SIA, Riga, Latvia
SUBSIDIARIES
Ownership	100%
SAP Malaysia Sdn. Bhd., Kuala Lumpur, Malaysia
SUBSIDIARIES
Ownership	100%
SAP Middle East and North Africa L.L.C., Dubai, United Arab Emirates
SUBSIDIARIES
Ownership	49%
SAP Middle East FZ-LLC, Dubai, United Arab Emirates
SUBSIDIARIES
Ownership	100%
SAP Nederland Holding B.V., 's-Hertogenbosch, the Netherlands
SUBSIDIARIES
Ownership	100%
SAP New Zealand Limited, Auckland, New Zealand
SUBSIDIARIES
Ownership	100%
SAP Norge AS, Oslo, Norway
SUBSIDIARIES
Ownership	100%
SAP North West Africa Ltd, Casablanca, Morocco
SUBSIDIARIES
Ownership	100%
SAP Osterreich GmbH, Vienna, Austria SAP PERU S.A.C., Lima, Peru
SUBSIDIARIES
Ownership	100%
SAP PERU S.A.C., Lima, Peru
SUBSIDIARIES
Ownership	100%
SAP Philippines, Inc., Taguig City, Philippines
SUBSIDIARIES
Ownership	100%
SAP Polska Sp. z o.o., Warsaw, Poland
SUBSIDIARIES
Ownership	100%
SAP Portals Europe GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	100%
SAP Portals Holding Beteiligungs GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	100%
SAP Portals Israel Ltd., Ra'anana, Israel
SUBSIDIARIES
Ownership	100%
SAP Portugal - Sistemas, Aplicaes e Produtos Informticos, Sociedade Unipessoal, Lda., Porto Salvo, Portugal
SUBSIDIARIES
Ownership	100%
SAP Projektverwaltungs- und Beteiligungs GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	100%
SAP Public Services, Inc., Washington, DC, United States
SUBSIDIARIES
Ownership	100%
SAP Puerto Rico GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	100%
SAP Retail Solutions Beteiligungsgesellschaft GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	100%
SAP Romania SRL, Bucharest, Romania
SUBSIDIARIES
Ownership	100%
SAP Saudi Arabia Software Services Ltd, Riyadh, Kingdom of Saudi Arabia
SUBSIDIARIES
Ownership	100%
SAP Saudi Arabia Software Trading Ltd, Riyadh, Kingdom of Saudi Arabia
SUBSIDIARIES
Ownership	75%
SAP Sechste Beteiligungs- und Vermogensverwaltungs GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	100%
SAP Siebte Beteiligungs- und Vermogensverwaltungs GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	100%
SAP sistemi, aplikacije in produkti za obdelavo podatkov d.o.o., Ljubljana, Slovenia
SUBSIDIARIES
Ownership	100%
SAP Slovensko s.r.o., Bratislava, Slovakia
SUBSIDIARIES
Ownership	100%
SAP Software and Services LLC, Doha, Qatar
SUBSIDIARIES
Ownership	49%
SAP Svenska Aktiebolag, Stockholm, Sweden
SUBSIDIARIES
Ownership	100%
SAP System Application and Products Asia Myanmar Limited., Yangon, Myanmar
SUBSIDIARIES
Ownership	100%
SAP Systems, Applications and Products in Data Processing (Thailand) Ltd., Bangkok, Thailand
SUBSIDIARIES
Ownership	100%
SAP Taiwan Co., Ltd., Taipei, Taiwan
SUBSIDIARIES
Ownership	100%
SAP Technologies Inc., Palo Alto, CA, United States
SUBSIDIARIES
Ownership	100%
SAP Training and Development Institute FZCO, Dubai, United Arab Emirates
SUBSIDIARIES
Ownership	100%
SAP Turkiye Yazilim Uretim ve Ticaret A.S., Istanbul, Turkey
SUBSIDIARIES
Ownership	100%
SAP UAB, Vilnius, Lithuania
SUBSIDIARIES
Ownership	100%
SAP Ventures Investment GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	100%
SAP Vierte Beteiligungs- und Vermogensverwaltungs GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	100%
SAP Vietnam Company Limited, Ho Chi Minh City, Vietnam
SUBSIDIARIES
Ownership	100%
SAP West Balkans d.o.o., Belgrade, Serbia
SUBSIDIARIES
Ownership	100%
SAP Zweite Beteiligungs- und Vermogensverwaltungs GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	100%
SAP.io Fund, L.P., Austin, TX, United States
SUBSIDIARIES
Ownership	0%
Sapphire Fund Investments II Holdings, LLC, Austin, TX, United States
SUBSIDIARIES
Ownership	100%
Sapphire Fund Investments II, L.P., Austin, TX, United States
SUBSIDIARIES
Ownership	0%
Sapphire Fund Investments III Holdings, LLC, Austin, TX, United States
SUBSIDIARIES
Ownership	100%
Sapphire Fund Investments III, L.P., Austin, TX, United States
SUBSIDIARIES
Ownership	0%
Sapphire SAP HANA Fund of Funds, L.P., Austin, TX, United States
SUBSIDIARIES
Ownership	0%
Sapphire Ventures Fund I, L.P., Austin, TX, United States
SUBSIDIARIES
Ownership	0%
Sapphire Ventures Fund II, L.P., Austin, TX, United States
SUBSIDIARIES
Ownership	0%
Sapphire Ventures Fund III, L.P., Austin, TX, United States
SUBSIDIARIES
Ownership	0%
Sapphire Ventures Fund IV, L.P., Austin, TX, United States
SUBSIDIARIES
Ownership	0%
Sapphire Ventures Fund V L.P., Austin, TX, United States
SUBSIDIARIES
Ownership	0%
Sapphire Ventures Fund VI, L.P., Austin, TX, United States
SUBSIDIARIES
Ownership	0%
Sapphire Ventures Fund Vii, L.P., Austin, TX, United States
SUBSIDIARIES
Ownership	0%
SAPV (Mauritius), Ebene, Mauritius
SUBSIDIARIES
Ownership	100%
Shanghai SAP Cloud Technology Company, Ltd., Shanghai, China
SUBSIDIARIES
Ownership	70%
Signavio ANZ Pty Ltd, Melbourne, Australia
SUBSIDIARIES
Ownership	100%
Signavio Pte. Ltd., Singapore, Singapore
SUBSIDIARIES
Ownership	100%
Signavio UK Ltd, Birmingham, United Kingdom
SUBSIDIARIES
Ownership	100%
Signavio, Inc., Newtown Square, PA, United States
SUBSIDIARIES
Ownership	100%
Statwing, LLC,Wilmington, DE, United States
SUBSIDIARIES
Ownership	100%
SuccessFactors (Philippines), Inc., Pasig City, Philippines
SUBSIDIARIES
Ownership	100%
SuccessFactors Cayman, Ltd., Grand Cayman, Cayman Islands
SUBSIDIARIES
Ownership	100%
SurveyVitals A Qualtrics Company, LLC, Wilmington, DE, United States
SUBSIDIARIES
Ownership	100%
Sybase Angola, LDA, Luanda, Angola
SUBSIDIARIES
Ownership	100%
Sybase Iberia S.L., Madrid, Spain
SUBSIDIARIES
Ownership	100%
Sybase International Holdings Corporation, LLC, Dublin, CA, United States
SUBSIDIARIES
Ownership	100%
Sybase, Inc., Dublin, CA, United States
SUBSIDIARIES
Ownership	100%
Systems Applications Products (Africa Region) Proprietary Limited, Johannesburg, South Africa
SUBSIDIARIES
Ownership	100%
Systems Applications Products (Africa) Proprietary Limited, Johannesburg, South Africa
SUBSIDIARIES
Ownership	100%
Systems Applications Products (South Africa) Proprietary Limited, Johannesburg, South Africa
SUBSIDIARIES
Ownership	81%
Systems Applications Products Nigeria Limited, Victoria Island, Nigeria
SUBSIDIARIES
Ownership	100%
Taulia (Shanghai) Smart Technology Co. Ltd., Shanghai, China
SUBSIDIARIES
Ownership	100%
Taulia Australia Pty. Ltd., Sydney, Australia
SUBSIDIARIES
Ownership	100%
Taulia Bulgaria EOOD, Sofia, Bulgaria
SUBSIDIARIES
Ownership	100%
Taulia GmbH, Dsseldorf, Germany
SUBSIDIARIES
Ownership	100%
Taulia LLC, San Francisco, CA, United States
SUBSIDIARIES
Ownership	96%
Taulia Singapore Pte. Ltd., Singapore, Singapore
SUBSIDIARIES
Ownership	100%
Taulia Trade Technology GmbH, Dsseldorf, Germany
SUBSIDIARIES
Ownership	100%
Taulia UK Ltd., London, United Kingdom
SUBSIDIARIES
Ownership	100%
Technology Management Associates Inc., Chantilly, VA, United States
SUBSIDIARIES
Ownership	100%
Temkin Group, LLC, Wilmington, DE, United States
SUBSIDIARIES
Ownership	100%
TM Property Holdings, LLC, Wilmington, DE, United States
SUBSIDIARIES
Ownership	100%
TomorrowNow, Inc., Bryan, TX, United States
SUBSIDIARIES
Ownership	100%
TRX Europe Limited, Feltham, United Kingdom
SUBSIDIARIES
Ownership	100%
TRX Technologies India Private Limited, Bengaluru, India
SUBSIDIARIES
Ownership	100%
TRX UK Limited, Feltham, United Kingdom
SUBSIDIARIES
Ownership	100%
TRX, Inc., Bellevue, WA, United States
SUBSIDIARIES
Ownership	100%
Usermind d.o.o Beograd, Belgrade, Serbia
SUBSIDIARIES
Ownership	100%
Usermind International, LLC, Provo, UT, United States
SUBSIDIARIES
Ownership	100%
Usermind, LLC, Provo, UT, United States
SUBSIDIARIES
Ownership	100%
Volume Integration, Inc., Reston, VA, United States
SUBSIDIARIES
Ownership	100%

Scope of Consolidation, Subsi_6

Scope of Consolidation, Subsidiaries and Other Equity Investments - Other Equity Investments (Details)	12 Months Ended
	Dec. 31, 2022
China DataCom Corporation Limited, Guangzhou, China
SUBSIDIARIES
Ownership	28%
Procurement Negocios Eletronicos S/A, Rio de Janeiro, Brazil
SUBSIDIARIES
Ownership	17%
SAP Fioneer GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	20%

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, 2022
47th Street Partners I, L.P., Menlo Park, CA, United States
SUBSIDIARIES
Ownership	5%
83North IV, L.P., Hertzalia, Israel
SUBSIDIARIES
Ownership	5%
Adverity GmbH, Vienna, Austria
SUBSIDIARIES
Ownership	5%
Alation, Inc., Redwood City, CA, United States
SUBSIDIARIES
Ownership	5%
Alchemist Accelerator Fund I LLC, San Francisco, CA, United States
SUBSIDIARIES
Ownership	5%
Aleph-Bigg SPV, L.P., Grand Cayman, Cayman Islands
SUBSIDIARIES
Ownership	5%
All Tax Platform - Solucoes Tributarias S.A., Sao Paulo, Brazil
SUBSIDIARIES
Ownership	5%
Amplify Partners, L.P., Menlo Park, CA, United States
SUBSIDIARIES
Ownership	5%
Amplify Partners L.P., Cambridge, MA, United States
SUBSIDIARIES
Ownership	5%
Amplify Partners II L.P., Cambridge, MA, United States
SUBSIDIARIES
Ownership	5%
Amplify Partners III, L.P., Menlo Park, CA, United States
SUBSIDIARIES
Ownership	5%
Amplify Partners Select Fund IV, L.P., Menlo Park, CA, United States [Member]
SUBSIDIARIES
Ownership	5%
BGS Holdings, Inc., Austin, TX, United States
SUBSIDIARIES
Ownership	5%
Bitonic Technology Labs, Inc., Karnataka, India
SUBSIDIARIES
Ownership	5%
Blue Yard Capital 1 Alternative GmbH & Co. KG, Berlin, Germany
SUBSIDIARIES
Ownership	5%
BY Capital 1 GmbH & Co. KG, Berlin, Germany
SUBSIDIARIES
Ownership	5%
Blue Yard Crytpo 1, L.P., Hot Springs Village, AR, United States
SUBSIDIARIES
Ownership	5%
Boldstart Ventures V, L.P., New York, NY, United States
SUBSIDIARIES
Ownership	5%
Boldstart Ventures VI, L.P., New York, NY, United States
SUBSIDIARIES
Ownership	5%
Brightfield Holdings, Inc., New York, NY, United States
SUBSIDIARIES
Ownership	5%
BY Capital 2 GmbH & Co. KG, Berlin, Germany
SUBSIDIARIES
Ownership	5%
Canvas Ventures 3, L.P., Portola Valley, CA, United States
SUBSIDIARIES
Ownership	5%
Catchpoint Systems, Inc., New York, NY, United States
SUBSIDIARIES
Ownership	5%
CDQ AG, St. Gallen, Switzerland
SUBSIDIARIES
Ownership	5%
Chalfen Ventures Fund I L.P., St Heiler, Jersey, Channel Islands
SUBSIDIARIES
Ownership	5%
Chalfen Ventures Fund II L.P., St Heiler, Jersey, Channel Islands
SUBSIDIARIES
Ownership	5%
Chalfen Ventures Fund III L.P., St Helier, Jersey, Channel Islands
SUBSIDIARIES
Ownership	5%
CircleCI, Inc., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5%
Clari, Inc., Sunnyvale, CA, United States
SUBSIDIARIES
Ownership	5%
ComponentLab Inc., Seattle, WA, United States
SUBSIDIARIES
Ownership	5%
Contentful Global, Inc., Berlin, Germany
SUBSIDIARIES
Ownership	5%
Costanoa Venture Capital II L.P., Palo Alto, CA, United States
SUBSIDIARIES
Ownership	5%
Costanoa Venture Capital III L.P., Palo Alto, CA, United States
SUBSIDIARIES
Ownership	5%
Costanoa Venture Capital QZ, LLC, Palo Alto, CA, United States
SUBSIDIARIES
Ownership	5%
Creandum SPV TR (D) AB, Stockholm, Sweden
SUBSIDIARIES
Ownership	5%
Culture Amp, Inc., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5%
Cypress.io, Inc., Atlanta, GA, United States
SUBSIDIARIES
Ownership	5%
Data Collective II L.P., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5%
Data Collective III L.P., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5%
Data Collective IV, L.P., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5%
Digital Hub Rhein-Neckar GmbH, Ludwigshafen, Germany
SUBSIDIARIES
Ownership	5%
Dremio Corporation, Santa Clara, CA, United States
SUBSIDIARIES
Ownership	5%
FeedZai S.A., Lisbon, Portugal
SUBSIDIARIES
Ownership	5%
Felix Capital Fund III, London, United Kingdom
SUBSIDIARIES
Ownership	5%
Felix Ventures II, L.P., London, United Kingdom
SUBSIDIARIES
Ownership	5%
Finco Services, Inc. (dba Current), New York, NY, United States
SUBSIDIARIES
Ownership	5%
Follow Analytics, Inc., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5%
GitGuardian SAS, Paris, France
SUBSIDIARIES
Ownership	5%
Gorgias, Inc., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5%
Haystack Ventures V, L.P., Mill Valley, CA, United States
SUBSIDIARIES
Ownership	5%
Haystack Ventures VI, L.P., Mill Valley, CA, United States
SUBSIDIARIES
Ownership	5%
IDG Ventures USA III, L.P., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5%
IEX Group, Inc., New York, NY, United States
SUBSIDIARIES
Ownership	5%
InfluxData, Inc., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5%
Initialized CBH SPV LLC, Walnut, CA, United States
SUBSIDIARIES
Ownership	5%
InnovationLab GmbH, Heidelberg, Germany
SUBSIDIARIES
Ownership	5%
innoWerft Technologie- und Grunderzentrum Walldorf Stiftung GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership	5%
Involve.ai, Inc., Santa Monica, CA, United States
SUBSIDIARIES
Ownership	5%
JupiterOne, Inc., Morrisville, NC, United States
SUBSIDIARIES
Ownership	5%
Kaltura, Inc., New York, NY, United States
SUBSIDIARIES
Ownership	5%
LeanData, Inc., Sunnyvale, CA, United States
SUBSIDIARIES
Ownership	5%
LGVP F I LLC, Dover, DE, United States
SUBSIDIARIES
Ownership	5%
Local Globe VII, L.P., St. Peter Port, Guernsey, Channel Islands
SUBSIDIARIES
Ownership	5%
Local Globe VIII, L.P., St. Peter Port, Guernsey, Channel Islands
SUBSIDIARIES
Ownership	5%
Local Globe X, L.P., St. Peter Port Guernsey, Channel Islands
SUBSIDIARIES
Ownership	5%
Local Globe XI, L.P., St. Peter Port, Guernsey, Channel Islands
SUBSIDIARIES
Ownership	5%
Local Globe XII, L.P., St. Peter Port, Guernsey, Channel Islands
SUBSIDIARIES
Ownership	5%
Local Globe Opportunity Fund, L.P., St. Peter Port, Guernsey, Channel Islands
SUBSIDIARIES
Ownership	5%
Mango Capital 2018, L.P., Los Altos,CA, United States
SUBSIDIARIES
Ownership	5%
Mango Capital 2020, L.P., Los Altos, CA, United States
SUBSIDIARIES
Ownership	5%
Mango Capital 2022, L.P., Los Altos, CA, United States
SUBSIDIARIES
Ownership	5%
Matillion Ltd., Altrincham, United Kingdom
SUBSIDIARIES
Ownership	5%
Medable Inc., Palo Alto, CA, United States
SUBSIDIARIES
Ownership	5%
MVP Strategic Partnership Fund GmbH & Co. KG, Grnwald, Germany
SUBSIDIARIES
Ownership	5%
Notation Capital II CIRC, LLC, Brooklyn, NY, United States
SUBSIDIARIES
Ownership	5%
Notation Capital, L.P., Brooklyn, NY, United States
SUBSIDIARIES
Ownership	5%
Notation Capital II, L.P., Brooklyn, NY, United States
SUBSIDIARIES
Ownership	5%
Notation Capital III, L.P., Brooklyn, NY, United States
SUBSIDIARIES
Ownership	5%
NOTATION I SPV SV OCT 2020, LLC, Brooklyn, NY, United States
SUBSIDIARIES
Ownership	5%
OpenX Software Limited, Pasadena, CA, United States
SUBSIDIARIES
Ownership	5%
OpsRamp, Inc., San Jose, CA, United States
SUBSIDIARIES
Ownership	5%
Paper Education Company, Inc., Montreal, Canada
SUBSIDIARIES
Ownership	5%
Pendo.io, Inc., Raleigh, NC, United States
SUBSIDIARIES
Ownership	5%
PivotNorth Early Fund I, L.P., Atherton, CA, United States
SUBSIDIARIES
Ownership	5%
Point Nine Annex GmbH & Co. KG, Berlin, Germany
SUBSIDIARIES
Ownership	5%
Point Nine Capital Fund II GmbH & Co. KG, Berlin, Germany
SUBSIDIARIES
Ownership	5%
Point Nine Capital Fund III GmbH & Co. KG, Berlin, Germany
SUBSIDIARIES
Ownership	5%
Point Nine Capital Fund IV GmbH & Co. KG, Berlin, Germany
SUBSIDIARIES
Ownership	5%
Point Nine Capital Fund V GmbH & Co. KG, Berlin, Germany
SUBSIDIARIES
Ownership	5%
Project 44, Inc., Chicago, IL, United States
SUBSIDIARIES
Ownership	5%
PubNub, Inc., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5%
Qualified.com, Inc., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5%
Reltio, Inc., Redwood Shores, CA, United States
SUBSIDIARIES
Ownership	5%
Restream, Inc., Austin, TX, United States
SUBSIDIARIES
Ownership	5%
Ridge Ventures IV, L.P., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5%
Ridge Ventures V, L.P., San Francisco, CA, United States [Member]
SUBSIDIARIES
Ownership	5%
SafeGraph, Inc., Denver, CO, United States
SUBSIDIARIES
Ownership	5%
Sapphire Sport, L.P., Austin, TX, United States
SUBSIDIARIES
Ownership	5%
Sapphire Sport Parallel Fund, L.P., Austin, TX, United States
SUBSIDIARIES
Ownership	5%
Sapphire Sport Parallel Fund II, L.P., Austin, TX, United States
SUBSIDIARIES
Ownership	5%
Side, Inc., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5%
Smart City Planning, Inc., Tokyo, Japan
SUBSIDIARIES
Ownership	5%
Splashtop, Inc., San Jose, CA, United States
SUBSIDIARIES
Ownership	5%
Spring Mobile Solutions, Inc., Salt Lake City, UT, United States
SUBSIDIARIES
Ownership	5%
StackHawk, Inc., Denver, CO, United States
SUBSIDIARIES
Ownership	5%
Storm Ventures V, L.P., Menlo Park, CA, United States
SUBSIDIARIES
Ownership	5%
Sun Basket, Inc., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5%
SV Angel IV, L.P., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5%
Tetrate.io, Inc., Milpitas, CA, United States
SUBSIDIARIES
Ownership	5%
The SaaStr Fund II, L.P., Palo Alto, CA, United States
SUBSIDIARIES
Ownership	5%
The SaaStr Fund, L.P., Palo Alto, CA, United States
SUBSIDIARIES
Ownership	5%
Third Kind Venture Capital II, L.P., New York, NY, United States
SUBSIDIARIES
Ownership	5%
Third Kind Venture Capital III, L.P., New York, NY, United States
SUBSIDIARIES
Ownership	5%
Tribe Capital LLC Series 3, Redwood City, CA, United States
SUBSIDIARIES
Ownership	5%
Tribe Capital LLC Series 8, Redwood City, CA, United States [Member]
SUBSIDIARIES
Ownership	5%
UJET, Inc., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5%
Unmind Ltd., London, United Kingdom
SUBSIDIARIES
Ownership	5%
Upfront V, L.P., Santa Monica, CA, United States
SUBSIDIARIES
Ownership	5%
Uptycs, Inc., Waltham, MA, United States
SUBSIDIARIES
Ownership	5%
VerbIT, Inc., New York, NY, United State
SUBSIDIARIES
Ownership	5%
Vistex, Inc., Hoffman Estates, IL, United States
SUBSIDIARIES
Ownership	5%
Walkabout Ventures Fund II L.P., Los Angeles, CA, United States
SUBSIDIARIES
Ownership	5%
Yapily Ltd., London, United Kingdom
SUBSIDIARIES
Ownership	5%
Zesty Tech Ltd., Ramat Gan, Israel
SUBSIDIARIES
Ownership	5%