SAP SE (SAP) 20-F 29 Feb 24 2023 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Document and Entity Information
Document Type	20-F
Document Registration Statement	false
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Document Transition Report	false
Document Shell Company Report	false
Entity File Number	1-14251
Entity Registrant Name	SAP SE
Entity Incorporation, State or Country Code	2M
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
Entity Common Stock, Shares Outstanding	1,228,504,232
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
Document Accounting Standard	International Financial Reporting Standards
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Central Index Key	0001000184
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Amendment Flag	false
Auditor Name	BDO AG Wirtschaftsprüfungsgesellschaft	KPMG AG Wirtschaftsprüfungsgesellschaft
Auditor Firm ID	1010	1021
Auditor Location	Frankfurt am Main, Germany	Mannheim, Germany
Document Financial Statement Error Correction [Flag]	false
Business Contact [Member]
Document and Entity Information
Contact Personnel Name	Wendy Boufford
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
City Area Code	650
Local Phone Number	849-4000
American Depositary Shares
Document and Entity Information
Title of 12(b) Security	American Depositary Shares, each Representing one Ordinary Share, without nominal value
Trading Symbol	SAP
Security Exchange Name	NYSE
Ordinary Shares
Document and Entity Information
Title of 12(b) Security	Ordinary Shares, without nominal value
Trading Symbol	SAP
Security Exchange Name	NYSE

Consolidated Income Statements

Consolidated Income Statements - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Consolidated Income Statements
Cloud		€ 13,664	€ 11,426	€ 8,701
Software licenses		1,764	2,056	3,248
Software support		11,496	11,909	11,412
Software licenses and support		13,261	13,965	14,660
Cloud and software		26,924	25,391	23,361
Services		4,283	4,128	3,592
Total revenue		31,207	29,520	26,953
Cost of cloud		(3,884)	(3,499)	(2,881)
Cost of software licenses and support		(1,383)	(1,384)	(1,598)
Cost of cloud and software		(5,267)	(4,883)	(4,479)
Cost of services		(3,407)	(3,155)	(2,740)
Total cost of revenue		(8,674)	(8,038)	(7,219)
Gross profit		22,534	21,482	19,734
Research and development		(6,324)	(6,080)	(5,270)
Sales and marketing		(8,828)	(7,946)	(6,856)
General and administration		(1,364)	(1,289)	(1,187)
Restructuring		(215)	(138)	(157)
Other operating income/expense, net		(16)	60	44
Total operating expenses		(25,420)	(23,429)	(20,645)
Operating profit		5,787	6,090	6,308
Other non-operating income/expense, net		9	(187)	19
Finance income		857	811	3,123
Finance costs		(1,313)	(2,200)	(945)
Financial income, net		(456)	(1,389)	2,178
Profit before tax from continuing operations		5,341	4,513	8,505
Income tax expense		(1,741)	(1,446)	(1,682)
Profit after tax from continuing operations		3,600	3,068	6,824
Attributable to owners of parent		3,634	3,277	6,429
Attributable to non-controlling interests		(33)	(210)	395
Profit (loss) after tax from discontinued operations		2,363	(1,359)	(1,447)
Profit after tax	[1]	5,964	1,708	5,376
Attributable to owners of parent	[1]	6,139	2,284	5,256
Attributable to non-controlling interests	[1]	€ (175)	€ (576)	€ 121
Earnings per share, basic from continuing operations (in Euro per share)		€ 3.11	€ 2.80	€ 5.45
Earnings per share, basic (in Euro per share)		5.26	1.95	4.46
Earnings per share, diluted from continuing operations (in Euro per share)		3.08	2.79	5.45
Earnings per share, diluted (in Euro per share)		€ 5.20	€ 1.94	€ 4.46
[1] From continuing and discontinued operations

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Consolidated Statements of Comprehensive Income
Profit after tax	[1]	€ 5,964	€ 1,708	€ 5,376
Items that will not be reclassified to profit or loss
Remeasurements on defined benefit pension plans, before tax		(45)	71	43
Income taxes relating to remeasurements on defined benefit pension plans		10	(15)	(9)
Remeasurements on defined benefit pension plans, net of tax		(36)	56	34
Other comprehensive income for items that will not be reclassified to profit or loss, net of tax		(36)	56	34
Items that will be reclassified subsequently to profit or loss
Gains (losses) on exchange differences on translation, before tax		(1,631)	2,190	2,825
Reclassification adjustments on exchange differences on translation, before tax		12	6	30
Exchange differences, before tax		(1,618)	2,195	2,855
Income taxes relating to exchange differences on translation		21	(10)	(9)
Exchange differences, net of tax		(1,597)	2,186	2,846
Gains (losses) on cash flow hedges/cost of hedging, before tax		(11)	53	(39)
Reclassification adjustments on cash flow hedges/cost of hedging, before tax		0	0	4
Cash flow hedges/cost of hedging, before tax		(11)	53	(35)
Income taxes relating to cash flow hedges/cost of hedging		3	(14)	9
Cash flow hedges/cost of hedging, net of tax		(8)	39	(26)
Other comprehensive income for items that will be reclassified to profit or loss, net of tax		(1,605)	2,224	2,819
Other comprehensive income, net of tax		(1,641)	2,280	2,853
Total comprehensive income		4,323	3,988	8,230
Attributable to owners of parent		4,670	4,385	8,058
Attributable to non-controlling interests		€ (347)	€ (396)	€ 172
[1] From continuing and discontinued operations

Consolidated Statements of Fina

Consolidated Statements of Financial Position - EUR (€) € in Millions	Dec. 31, 2023	Dec. 31, 2022
Consolidated Statements of Financial Position
Cash and cash equivalents	€ 8,124	€ 9,008
Other financial assets	3,344	853
Trade and other receivables	6,322	6,236
Other non-financial assets	2,374	2,139
Tax assets	407	287
Total current assets	20,571	18,522
Goodwill	29,088	33,077
Intangible assets	2,505	3,835
Property, plant, and equipment	4,276	4,934
Other financial assets	5,543	5,626
Trade and other receivables	203	169
Other non-financial assets	3,573	3,580
Tax assets	382	323
Deferred tax assets	2,193	2,095
Total non-current assets	47,764	53,638
Total assets	68,335	72,159
Trade and other payables	1,783	2,146
Tax liabilities	266	283
Financial liabilities	1,735	4,808
Other non-financial liabilities	5,648	4,818
Provisions	235	90
Contract liabilities	4,975	5,309
Total current liabilities	14,642	17,453
Trade and other payables	39	79
Tax liabilities	877	893
Financial liabilities	7,941	9,547
Other non-financial liabilities	698	705
Provisions	433	359
Deferred tax liabilities	265	241
Contract liabilities	33	33
Total non-current liabilities	10,287	11,858
Total liabilities	24,928	29,311
Issued capital	1,229	1,229
Share premium	1,845	3,081
Retained earnings	42,457	36,418
Other components of equity	2,368	3,801
Treasury shares	(4,741)	(4,341)
Equity attributable to owners of parent	43,157	40,186
Non-controlling interests	249	2,662
Total equity	43,406	42,848
Total equity and liabilities	€ 68,335	€ 72,159

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, 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	[1]
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	[1]
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
Profit after tax	6,139			6,139			(175)	5,964	[1]
Other comprehensive income	(1,469)			(36)	(1,433)		(172)	(1,641)
Comprehensive income	4,670			6,103	(1,433)		(347)	4,323
Share-based payments	1,032		1,032				121	1,153
Dividends	(2,395)			(2,395)			(21)	(2,417)
Purchase of treasury shares	(968)					(968)		(968)
Reissuance of treasury shares under share-based payments	568					568		568
Changes in non-controlling interests	(71)		(2,268)	2,197			(2,164)	(2,235)
Other changes	135			135			(1)	134
Equity at end of period at Dec. 31, 2023	€ 43,157	€ 1,229	€ 1,845	€ 42,457	€ 2,368	€ (4,741)	€ 249	€ 43,406
[1] From continuing and discontinued operations

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Net cash flows from operating activities
Profit after tax	[1]	€ 5,964	€ 1,708	€ 5,376
Adjustments to reconcile profit after tax to net cash flow from operating activities:
(Profit) loss after tax from discontinued operations		(2,363)	1,359	1,447
Depreciation and amortization		1,373	1,569	1,537
Share-based payment expenses		2,220	1,431	1,335
Income tax expense		1,741	1,446	1,682
Financial income, net		456	1,389	(2,178)
Decrease/increase in allowances on trade receivables		(10)	77	(9)
Other adjustments for non-cash items		23	(175)	15
Decrease/increase in trade and other receivables		(393)	196	497
Decrease/increase in other assets		(700)	(1,213)	(645)
Increase/decrease in trade payables, provisions, and other liabilities		633	154	429
Increase/decrease in contract liabilities		443	643	(59)
Share-based payments		(1,091)	(1,180)	(1,056)
Interest paid		(393)	(244)	(198)
Interest received		469	156	56
Income taxes paid, net of refunds		(2,161)	(1,642)	(2,047)
Net cash flows from operating activities - continuing operations		6,210	5,675	6,182
Net cash flows from operating activities - discontinued operations		122	(29)	41
Net cash flows from operating activities		6,332	5,647	6,223
Net cash flows from investing activities
Cash flows for business combinations, net of cash and cash equivalents acquired		(1,168)	(679)	(1,032)
Proceeds from sales of subsidiaries or other businesses		0	(289)	72
Cash flows from derivative financial instruments related to the sale of subsidiaries or businesses		(91)	0	0
Purchase of intangible assets and property, plant, and equipment		(785)	(877)	(701)
Proceeds from sales of intangible assets or property, plant, and equipment		99	95	89
Purchase of equity or debt instruments of other entities		(3,566)	(2,320)	(4,368)
Proceeds from sales of equity or debt instruments of other entities		907	4,190	3,229
Net cash flows from investing activities - continuing operations		(4,603)	699	(2,856)
Net cash flows from investing activities - discontinued operations		5,510	(32)	(208)
Net cash flows from investing activities	[1]	906	667	(3,063)
Net cash flows from financing activities
Dividends paid		(2,395)	(2,865)	(2,182)
Dividends paid on non-controlling interests		(13)	(12)	(54)
Purchase of treasury shares		(949)	(1,500)	0
Proceeds from borrowings		13	158	1,680
Repayments of borrowings		(4,081)	(1,445)	(1,952)
Payments of lease liabilities		(332)	(410)	(375)
Transactions with non-controlling interests		0	0	(2)
Net cash flows from financing activities - continuing operations		(7,758)	(6,074)	(2,885)
Net cash flows from financing activities - discontinued operations		24	(263)	2,828
Net cash flows from financing activities		(7,734)	(6,337)	(56)
Effect of foreign currency rates on cash and cash equivalents		(388)	134	484
Net decrease/increase in cash and cash equivalents		(883)	109	3,587
Cash and cash equivalents at the beginning of the period		9,008	8,898	5,311
Cash and cash equivalents at the end of the period		€ 8,124	€ 9,008	€ 8,898
[1] From continuing and discontinued operations

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parenthetical) € in Millions	12 Months Ended
	Dec. 31, 2023 EUR (€)
Consolidated Statements of Cash Flows
Net cash flows from investing activities - discontinued operations.	€ 815
Total Income Taxes Paid Refund	€ 2,973

Basis for Preparation

Basis for Preparation	12 Months Ended
	Dec. 31, 2023
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 2023 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) and the additional requirements set forth in section 315e (1) of the German Commercial Code (HGB). We have applied all IFRS standards and interpretations that were effective on and endorsed by the European Union (EU) as at December 31, 2023. There were no standards or interpretations as at December 31, 2023, impacting our Consolidated Financial Statements for the years ended December 31, 2023, 2022, and 2021, 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 21,2024, 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  /  / Furthermore, all financial numbers in the Consolidated Financial Statements are based on continuing operations (unless otherwise noted). 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 (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 (D.9) ​ Income-Related Government Grants (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 ​ ​ ​ ​ 2023 2022 2023 2022 2021 Australian dollar AUD 1.6263 1.5693 1.6285 1.5174 1.5747 Canadian dollar CAD 1.4642 1.4440 1.4596 1.3703 1.4835 Swiss franc CHF 0.9260 0.9847 0.9717 1.0052 1.0814 Pound sterling GBP 0.8691 0.8869 0.8699 0.8526 0.8600 Japanese yen JPY 156.33 140.66 151.94 138.01 129.86 U.S. dollar USD 1.1050 1.0666 1.0816 1.0539 1.1835 ​ 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) Updated Cost Allocation Policy Starting January 1, 2023, all activities related to changes in the code of SAP’s cloud and on-premise solutions are treated as development-related activities. Some of those activities, specifically code corrections, were previously considered as support-related activities. SAP believes that this update aligns SAP’s accounting policy with market standards and increases comparability to its peers. For the full year 2023, the update of our cost allocation policy led to an increase in the cloud gross profit of approximately €95 million (2022: €88 million, 2021: €61 million), an increase in the software license and support gross profit of approximately €275 million (2022: €310 million, 2021: €326 million), and an increase in our research & development (R&D) expenses of approximately €370 million (2022: €398 million, 2021: €388 million). Prior periods have been adjusted to reflect the updated cost allocation policy. 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. Note (D.3) Please also note the Updated Cost Allocation Policy 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 Material 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 material 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 the IFRS standards (such as IAS 1 (Presentation of Financial Statements), IAS 7 (Statement of Cash Flows), IFRS 7 (Financial Instruments Disclosure), and IFRS 16 (Lease Liability in a Sale and Leaseback Transaction)) 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 profit after tax. ​

Revenue

Revenue	12 Months Ended
	Dec. 31, 2023
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. If SAP pays consideration to a customer in exchange for a distinct good or service, and such purchase is linked to a customer contract, an estimate of fair value of such goods and services is required to conclude whether or not to account for a reduction in the transaction price of the linked customer contract. ​ 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 individually negotiated contractual renewal prices are substantive, we have established floor prices based on internal calculation 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 (input-based 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 in determining 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 2023 2022 2021 Germany 4,921 4,469 4,324 Rest of EMEA 9,083 8,440 8,135 EMEA 14,004 12,909 12,458 United States 10,204 9,799 8,235 Rest of Americas 2,558 2,427 2,056 Americas 12,762 12,227 10,292 Japan 1,243 1,218 1,286 Rest of APJ 3,199 3,166 2,917 APJ 4,441 4,384 4,204  SAP Group 31,207 29,520 26,953 ​ Major Revenue Classes by Region ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Cloud Revenue ​ Cloud and Software Revenue ​ ​ ​ ​ ​ ​ 2023 2022 2021 2023 2022 2021 EMEA ​ 5,241 ​ 4,137 ​ 3,196 ​ 12,028 ​ 11,081 ​ 10,820 Americas ​ 6,642 ​ 5,810 ​ 4,354 ​ 10,959 ​ 10,456 ​ 8,808 APJ ​ 1,781 ​ 1,478 ​ 1,151 ​ 3,937 ​ 3,855 ​ 3,732  SAP Group ​ 13,664 ​ 11,426 ​ 8,701 ​ 26,924 ​ 25,391 ​ 23,361 ​ For information about the breakdown of revenue by segment and segment revenue by region, see Note (C.1) ​ Remaining Performance Obligations Amounts of a customer contract’s transaction price that are allocated to the remaining performance obligations represent contracted revenue that has not yet been recognized. They include amounts recognized as contract liabilities and amounts that are contracted but not yet due. The transaction price allocated to performance obligations that were unsatisfied or partially unsatisfied as at December 31, 2023, was €58.0 billion (December 31, 2022: €46.9 billion). The transaction price thereof allocated to cloud performance obligations that were unsatisfied or partially unsatisfied (total cloud backlog) as at December 31, 2023, was €44.3 billion (December 31, 2022: €32.4 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, almost half - - Performance Obligations Satisfied in Previous Years Revenue recognized in the reporting period for performance obligations satisfied in earlier periods was €78 million (December 31, 2022: €81 million), mainly resulting from changes in estimates of variable considerations and changes in estimates related to percentage-of-completion-based contracts. Contract Balances The following table presents the activities impacting contract liabilities balances during the year ended December 31, 2023: Contract Liabilities ​ ​ ​ ​ € billions 2023 / 5.3 Increases resulting from billing and invoices becoming due 11.4 Decreases resulting from satisfaction of performance obligations -11.0 Other 1 -0.7 / 12/31/2023 5.0 ​ 1 Other includes, for example, the impact of foreign currency translation and business combinations and divestitures. 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 €4.5 billion (December 31, 2022: €4.1 billion).

Trade and Other Receivables

Trade and Other Receivables	12 Months Ended
	Dec. 31, 2023
Trade and Other Receivables
Trade and Other Receivables	(A.2) Trade and Other Receivables ​ y Accounting for Trade and Other Receivables ​ Depending on the business model, we measure trade receivables and contract assets from contracts with customers either at amortized cost, or at fair value through other comprehensive income (OCI) 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 ​ 2023 ​ 2022 ​ Current Non-Current Total Current Non-Current Total Trade receivables, net 5,892 5 5,897 5,782 0 5,782 Other receivables 429 198 627 454 169 623 / Total 6,321 203 6,524 6,236 169 6,405 ​ Contract assets are included in Other receivables in our Statement of Financial Position.Contract assets as at December 31, 2023, were €307 million (December 31, 2022: €343 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, 2023
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 seven 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 the incremental costs of obtaining a customer contract as incurred if we expect an amortization period of one year or less. The regular review of the amortization periods resulted in a shorter contract life for on-premise support contracts and consequently in an accelerated amortization of costs related to these contracts. This results, for capitalized cost of obtaining customer contracts as of December 31, 2023, in higher amortization expenses amounting to €121 million for 2023 and approximately €80 million for 2024. 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 five 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 ​ 2023 2022 ​ Current Non-Current Total Current Non-Current Total Capitalized cost of obtaining customer contracts 1,046 ​ 2,918 ​ 3,964 ​ 871 2,812 3,684 Capitalized cost to fulfill customer contracts 199 ​ 236 ​ 436 ​ 164 206 370 Capitalized contract cost ​ 1,246 ​ 3,154 ​ 4,400 ​ 1,036 ​ 3,019 ​ 4,054 / 2,374 ​ 3,573 ​ 5,947 ​ 2,139 ​ 3,580 5,719 Capitalized contract cost as % of / 52 ​ 88 ​ 74 ​ 48 84 71 ​ Amortization Expense ​ ​ ​ ​ ​ ​ € millions 2023 2022 Capitalized cost of obtaining customer contracts 1,000 725 Capitalized cost to fulfill customer contracts 327 243 ​

Customer-Related Provisions

Customer-Related Provisions	12 Months Ended
	Dec. 31, 2023
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, 2023
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 ​ 12/31/2023 ​ 12/31/2022 ​ 12/31/2021 ​ EMEA Americas APJ Total EMEA Americas APJ Total EMEA Americas APJ Total Cloud and software 1 4,389 ​ 4,266 ​ 4,426 ​ 13,080 4,178 4,025 4,538 12,740 4,551 4,191 4,406 13,148 Services 8,178 ​ 5,013 ​ 5,481 ​ 18,672 8,129 5,106 5,769 19,005 8,095 5,053 5,864 19,012 Research and development 1 18,086 ​ 5,884 ​ 12,474 ​ 36,444 17,764 5,752 11,764 35,280 16,487 5,641 11,248 33,377 Sales and marketing 12,086 ​ 10,300 ​ 5,342 ​ 27,728 11,671 10,633 5,463 27,766 10,721 10,186 5,183 26,090 General and administration 3,619 ​ 1,777 ​ 1,307 ​ 6,704 3,387 1,804 1,240 6,431 3,278 1,866 1,164 6,308 Infrastructure 2,834 ​ 1,274 ​ 867 ​ 4,975 2,795 1,382 912 5,089 2,602 1,299 821 4,722 SAP Group (December 31) 49,191 ​ 28,515 ​ 29,897 ​ 107,602 47,924 28,702 29,686 106,312 45,734 28,236 28,687 102,658 Thereof acquisitions 421 ​ 138 ​ 0 ​ 558 188 189 8 385 377 44 44 465 SAP Group (months' end average) 48,222 ​ 28,239 ​ 29,582 ​ 106,043 47,359 28,785 29,438 105,582 44,622 27,822 28,009 100,453 ​ 1 Due to the updated cost allocation policy described in Note (IN.1) , headcount numbers for the comparative period were adjusted accordingly.

Employee Benefits Expenses

Employee Benefits Expenses	12 Months Ended
	Dec. 31, 2023
Employee Benefits Expenses
Employee Benefits Expenses	(B.2) Employee Benefits Expenses ​ ​ ​ ​ ​ ​ ​ ​ € millions 2023 2022 2021 Salaries 12,128 11,369 10,120 Social security expenses 1,919 1,779 1,516 Share-based payment expenses 2,220 1,431 1,334 Pension expenses 438 447 390 Employee-related restructuring expenses 222 85 25 Termination benefits outside of restructuring plans 64 44 101 Employee benefits expenses 16,992 15,157 13,487 ​

Share-Based Payments

Share-Based Payments	12 Months Ended
	Dec. 31, 2023
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 equity-settled and cash-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 SAP Long-Term Incentive Program 2020 (LTI 2020) is 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 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 the OWN SAP share purchase plan, we grant our employees discounts on share purchases. As 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. ​ The operating expense line items in our income statement include the following share-based payment expenses: Share-Based Payment Expenses by Functional Area ​ ​ ​ ​ ​ ​ ​ ​ € millions 2023 2022 2021 Cost of cloud ​ 94 ​ 53 ​ 51 Cost of software licenses and support 38 48 49 Cost of services 375 250 233 Research and development 703 440 402 Sales and marketing 834 503 513 General and administration 175 137 87 Share-based payment expenses 2,220 1,431 1,334 Thereof cash-settled share-based payments 806 356 1,136 Thereof equity-settled share-based payments 1,414 1,075 199 ​ Share-based payment expenses related to the Qualtrics plan are included in the results from discontinued operations (for more information, see Note (D.1) Our major share-based payment plans are described below. a) 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 predominantly settle in shares instead of cash. For more information about the terms and conditions of the cash-settled Move, see section b) Cash-Settled Share-Based Payments in this Note (B.3) Different vesting schedules apply to specific share units. Granted share units will vest in different tranches mainly as follows: - Restricted Stock Units (RSUs) with service condition only - Over a half-year period, - 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 one-year period, - Over a three-year period on a quarterly basis after a waiting period of 12 months. 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). 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 112.4% in 2023 (2022: 84.3)%. We intend to settle the share units classified as equity-settled by reissuing treasury shares upon vesting (for more information, see Note (E.2) The valuation was based on the following parameters and assumptions: Fair Value and Parameters Used at Grant Date in 2023 ​ ​ ​ ​ ​ Move €, unless otherwise stated (2022–2023 Tranches) Weighted average fair value as at grant date ​ 111.23 Information how fair value was measured at grant date ​ ​ Valuation model used Other 1 Weighted average share price 114.25 Weighted average expected dividend yield (in %) 1.79 Weighted average initial life at grant date (in years) 1.7 Weighted average remaining life of awards outstanding as at 12/31/2023 (in years) 1.1 ​ 1 For these awards, the fair value is calculated by subtracting expected future dividends, if any, until maturity of the respective award from the prevailing share price as at the measurement date. Fair Value and Parameters Used at Grant Date in 2022 ​ ​ ​ €, unless otherwise stated Move ​ ​ (2022 Tranches) Weighted average fair value as at grant date 93.80 Information how fair value was measured at grant date Valuation model used Other 1 Weighted average share price 97.61 Weighted average expected dividend yield (in %) 2.43 Weighted average initial life at grant date (in years) 1.6 Weighted average remaining life of awards outstanding as at 12/31/2022 (in years) 1.2 ​ 1 For these awards, the fair value is calculated by subtracting expected future dividends, if any, until maturity of the respective award from the prevailing share price as at the measurement date. ​ Changes in Outstanding Awards ​ ​ ​ ​ ​ Move Thousands, unless otherwise stated (2022-2023 Tranches) 12/31/2021 ​ NA Granted 2 15,371 Adjustment based upon KPI target achievement -139 Exercised -3,258 Forfeited -470 12/31/2022 11,504 Granted 2 13,760 Adjustment based upon KPI target achievement 115 Exercised -7,675 Forfeited -403 Change in settlement 2 ​ -471 12/31/2023 16,830 ​ 2 We have changed the classification of some share units granted under the Move plan with the initial intention to settle in shares from equity-settled to cash-settled because a cash outflow became probable. Share units with switched classification are considered in the number of granted share units. The weighted average share price for awards exercised in 2023 was € 130.59 (2022: €92.00). Own SAP Plan (Own) Under the share purchase plan 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 2023 2022 2021 Own 6.5 9.2 5.7 ​ As a result of Own, 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. Recognized Expense ​ ​ ​ ​ ​ ​ ​ ​ € millions 2023 2022 2021 Own 239 307 200 Move (2022–2023 Tranches) 1,175 768 NA Total 1,414 1,075 200 ​ b) Cash-Settled Share-Based Payments Cash-Settled Move SAP Plan (Move) Including Grow SAP Plan To retain and engage executives and certain employees, we grant share units 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. Since 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, see section a) Equity-Settled Share-Based Payments in this Note (B.3) From 2020 to 2023, 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 Move and recognizes all employees’ commitment to SAP’s success, and deepens their participation in our future company performance. Different vesting schedules apply to specific share units. Granted share units under the respective plans will vest in different tranches, mainly as follows: – - Over a half-year period, - 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 – - Over a three-year period, or - Over a three-year period on a quarterly basis after a waiting period of 12 months. 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). 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 112.4% in 2023 (2022: 84.3%, 2021: 130.9%). The share units classified as cash-settled are paid out in cash upon vesting. SAP Long-Term Incentive Program 2020 (LTI 2020) The LTI 2020 is a long-term, multiyear performance-based element of our 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 had a term of four years (2016–2019 tranches). All share units granted in this way, comprising 60% PSUs and 40% Retention Share Units, had a vesting period of approximately four years. At the end of the vesting period, the corresponding share units were non-forfeitable. The payout price used for the settlement 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 subsequent to the end of the vesting period. The payout price was capped at 300% of the grant price. The number of PSUs ultimately paid out was dependent on the performance of the SAP share – absolute and relative to the Peer Group Index. The LTI tranche was cash-settled and paid in euros after the Annual General Shareholders’ Meeting of the corresponding year. The last LTI tranche 2019 was paid out in 2023. The valuation was based on the following parameters and assumptions: Fair Value and Parameters Used at Year End 2023 ​ ​ ​ ​ ​ ​ €, unless otherwise stated LTI 2020 Move ​ ​ (2020-2023 ​ (2020–2023 ​ Tranches) Tranches) Weighted average fair value as at 12/31/2023 ​ 154.24 ​ 137.98 Information how fair value was measured at measurement date ​ ​ ​ Valuation model used Monte Carlo ​ Other 3 Share price ​ 139.48 ​ 139.48 Expected volatility (in %) 15 to 23 ​ NA Expected dividend yield (in %) NA ​ 1.52 Weighted average remaining life of awards outstanding as at 12/31/2023 (in years) 1.9 ​ 0.7 ​ 3 For these awards, the fair value is calculated by subtracting expected future dividends, if any, until maturity of the respective award from the prevailing share price as at the measurement date. Fair Value and Parameters Used at Year End 2022 ​ ​ ​ ​ ​ ​ €, unless otherwise stated LTI 2020 Move ​ ​ (2020 -2022 ​ (2019-2022 ​ Tranches) Tranches) Weighted average fair value as at 12/31/2022 ​ 94.83 ​ 94.78 Information how fair value was measured at measurement date ​ ​ ​ Valuation model used Monte Carlo ​ Other 3 Share price ​ 96.39 ​ 96.39 Expected volatility (in %) 24 to 31 ​ NA Expected dividend yield (in %) NA ​ 2.03 Weighted average remaining life of awards outstanding as at 12/31/2022 (in years) 2.3 ​ 0.8 ​ 3 For these awards, the fair value is calculated by subtracting expected future dividends, if any, until maturity of the respective award from the prevailing share price as at the measurement date. For the LTI 2020 valuation, the NASDAQ-100 Total Return Index on December 31, 2023, was US$20,158.42 (2022: US$12,994.57). The expected volatility of the NASDAQ-100 companies of 34% to 36% (2022: 36% to 41%), and the expected correlation of SAP and the NASDAQ-100 companies of 24% to 27% (2022: 26% to 32%) 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 2020 Move ​ ​ (2020–2023 ​ (2019–2023 ​ ​ Tranches) ​ Tranches) 12/31/2021 340 18,783 Granted 4 206 2,997 Adjustment based upon KPI target achievement NA -36 Exercised 0 -8,869 Forfeited 0 -1,016 12/31/2022 546 11,859 Granted 4 215 1,900 Adjustment based upon KPI target achievement -64 -57 Exercised 0 -7,234 Forfeited ​ -91 ​ -266 Change in settlement 4 NA 470 12/31/2023 605 6,672 ​ ​ ​ ​ ​ Total carrying amount (in € millions) of liabilities as at ​ ​ 12/31/2022 23 752 12/31/2023 59 644 ​ ​ ​ ​ ​ Total intrinsic value of vested awards (in € millions) as at ​ ​ 12/31/2022 3 0 12/31/2023 15 ​ 0 ​ ​ ​ ​ ​ Weighted average share price (in €) for awards exercised in ​ ​ 2022 NA 97.35 2023 NA 117.86 ​ ​ ​ ​ ​ Total expense (in € millions) recognized in ​ ​ 2021 9 1,139 2022 8 346 2023 36 764 ​ 4 We have changed the classification of some share units granted under the Move plan with the initial intention to settle in shares from equity-settled to cash-settled because a cash outflow became probable. Share units with switched classification are considered in the number of granted share units. Share-Based Payment Balances ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2023 ​ 2022 ​ Current Non-Current Total Current Non-Current Total Share-based payment liabilities 555 ​ 152 ​ 707 524 ​ 279 ​ 803 / ​ 5,648 ​ 698 ​ 6,346 ​ 4,818 ​ 705 ​ 5,523 Share-based payment liabilities as % of / ​ 10 ​ 22 ​ 11 ​ 11 ​ 40 ​ 15 ​

Pension Plans and Similar Oblig

Pension Plans and Similar Obligations	12 Months Ended
	Dec. 31, 2023
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 2023 2022 2021 Defined contribution plans 381 425 328 Defined benefit pension plans 57 22 62 Pension expenses 438 447 390 ​ 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 ​ ​ ​ 2023 2022 2023 2022 2023 2022 2023 2022 Present value of the DBO 1,060 949 686 577 256 211 2,002 1,737 Fair value of the plan assets 1,063 953 672 579 98 91 1,833 1,623 Net defined benefit liability (asset) 1 0 0 64 57 158 120 222 177 Thereof: Net defined benefit asset ​ 0 ​ 0 ​ -17 ​ -16 ​ -63 ​ 0 ​ -79 ​ -16 Net defined benefit liability ​ 0 ​ 0 ​ 80 ​ 73 ​ 221 ​ 120 ​ 301 ​ 193 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net defined benefit asset as % of / 0 0 0 0 1 ​ 0 1 0 Net defined benefit liability as % of / ​ 0 ​ 0 ​ 19 ​ 20 ​ 51 ​ 33 ​ 69 ​ 54 ​ ¹ After the effects of the asset ceiling Of the present value of the DBO of our domestic plans, €1,006 million (2022: €899 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, €535 million (2022: €448 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 ​ 2023 2022 2021 2023 2022 2021 2023 2022 2021 Discount rate 3.5 4.2 1.2 2.0 2.6 0.5 5.3 5.5 3.1 ​ 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 ​ 2023 2022 2021 2023 2022 2021 2023 2022 2021 2023 2022 2021 Present value of all defined benefit obligations if: ​ ​ ​ ​ ​ Discount rate was 50 basis points higher 1,015 ​ 908 ​ 1,134 649 505 626 247 203 203 1,911 1,616 1,964 Discount rate was 50 basis points lower 1,108 ​ 993 ​ 1,260 727 562 714 266 219 223 2,101 1,774 2,196 ​ 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 ​ 2023 ​ 2022 ​ 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 714 1,120 611 1,012 Thereof: Asset category ​ ​ ​ ​ Equity investments 190 0 170 0 Corporate bonds 233 0 190 0 Insurance policies 59 1,120 41 1,012 ​ Our expected contribution in 2024 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, 2023 and 2022. Total future benefit payments from our defined benefit plans as at December 31, 2023, are expected to be €2,707 million (2022: €2,404 million). Of this amount, 76% (2022: 76%) have maturities of over five years, and 55% (2022: 61%) relate to domestic plans.

Other Employee-Related Obligati

Other Employee-Related Obligations	12 Months Ended
	Dec. 31, 2023
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 ​ 2023 ​ 2022 ​ Current Non-Current Total Current Non-Current Total Other employee-related liabilities 4,205 546 4,751 3,632 426 4,058 / ​ 5,648 ​ 698 ​ 6,346 ​ 4,818 ​ 705 ​ 5,523 Other employee-related liabilities as % of / O 74 78 75 75 60 73 ​ 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, 2023
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 2023 2022 2021 Employee-related restructuring expenses -222 -85 ​ -25 Onerous contract-related restructuring expenses and restructuring-related impairment losses 8 -52 -132  Restructuring expenses -215 -138 -157 ​ Most of the restructuring expenses recognized in 2023 relate to the targeted restructuring program in selected areas of the company that SAP announced and launched in the first quarter of 2023 to further focus on its strategic growth areas and accelerated cloud transformation. Restructuring expenses primarily include employee-related benefits such as severance payments. The restructuring costs presented in 2022 mainly include expenses related to the wind-down of business in Russia and Belarus. 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 2023 2022 2021 Cost of cloud ​ 7 ​ 20 ​ -127 Cost of software licenses and support -8 -9 -6 Cost of services -31 -70 -13 Research and development -42 -16 -12 Sales and marketing -121 -58 3 General and administration ​ -19 ​ -4 ​ -2  Restructuring expenses ​ -215 ​ -138 ​ -157 ​

Results of Segments

Results of Segments	12 Months Ended
	Dec. 31, 2023
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 2023, SAP had five operating segments that are regularly reviewed by the Executive Board, which is responsible for assessing the performance of the Company and for making resource allocation decisions as our chief operating decision-maker (CODM). The operating segments are largely organized and managed separately according to their product and service offerings. The Applications, Technology & Services (ATS) segment is SAP's only reportable segment. In the first quarter of 2023, the non-reportable SAP Signavio segment was dissolved and integrated into the Applications, Technology & Services segment. At the end of the second quarter of 2023, we sold our stake in Qualtrics, a formerly reportable segment. For more information about the sale of Qualtrics, see Note (D.1) Due to their size, the following segments are non-reportable: - - - - The segment information for 2023 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. Other depreciation and amortization expense is directly allocated to the operating segments. 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, including goodwill impairment charges, 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 - Regulatory compliance matter 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 is not regularly provided to our Executive Board. Goodwill by segment is disclosed in Note (D.2) ​ ​ Applications, Technology & Services ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2023 ​ 2022 ​ 2021 ​ ​ Actual ​ Constant ​ Actual ​ Constant ​ Actual ​ Currency Currency 1 Currency Currency 1 Currency Cloud ​ 12,538 ​ 12,903 ​ 10,428 ​ 9,754 ​ 7,941 Software licenses ​ 1,764 ​ 1,801 ​ 2,056 ​ 1,972 ​ 3,248 Software support ​ 11,495 ​ 11,781 ​ 11,908 ​ 11,363 ​ 11,411 Software licenses and support ​ 13,259 ​ 13,582 ​ 13,964 ​ 13,335 ​ 14,659 Cloud and software ​ 25,797 ​ 26,485 ​ 24,392 ​ 23,089 ​ 22,600 Services ​ 4,260 ​ 4,369 ​ 4,104 ​ 3,872 ​ 3,570 Total segment revenue ​ 30,057 ​ 30,853 ​ 28,496 ​ 26,961 ​ 26,170 Cost of cloud -3,693 -3,779 -3,355 -3,073 -2,696 Cost of software licenses and support -1,277 -1,299 -1,331 -1,248 -1,431 Cost of cloud and software -4,971 -5,078 -4,686 -4,322 -4,127 Cost of services -2,981 -3,044 -2,856 -2,708 -2,453 Total cost of revenue -7,951 -8,122 -7,542 -7,030 -6,580 Segment gross profit 22,105 22,731 20,954 19,931 19,590 Other segment expenses -12,294 -12,602 -12,130 -11,459 -10,282 Segment profit 9,811 10,129 8,824 8,472 9,308 ​ 1 The 2023 constant currency amounts are only comparable to 2022 actual currency amounts; 2022 constant currency amounts are only comparable to 2021 actual currency amounts. ​ Directly allocated depreciation and amortization expense in the ATS segment decreased compared to 2022 by 23% (22% at constant currency) from €639 million to €491 million. ​ Segment Revenue by Region ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ EMEA ​ Americas ​ APJ ​ Total Segment Revenue ​ ​ 2023 ​ 2022 ​ 2023 ​ 2022 ​ 2023 ​ 2022 ​ 2023 ​ 2022 ​ ​ 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 ​ 13,645 ​ 13,736 12,610 12,091 ​ 12,493 ​ 11,606 ​ 4,320 4,624 ​ 4,280 30,057 ​ 30,853 ​ 28,496 Total reportable segments ​ 13,645 ​ 13,736 12,610 12,091 ​ 12,493 ​ 11,606 ​ 4,320 4,624 ​ 4,280 30,057 ​ 30,853 ​ 28,496 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ EMEA ​ Americas ​ APJ ​ Total Segment Revenue ​ ​ ​ ​ 2022 ​ 2021 ​ ​ ​ 2022 ​ 2021 ​ ​ ​ 2022 ​ 2021 ​ ​ ​ 2022 ​ 2021 ​ ​ Actual Currency ​ Constant Currency ​ Actual ​ Actual Currency ​ Constant Currency ​ Actual ​ Actual Currency ​ Constant Currency ​ Actual ​ Actual Currency ​ Constant Currency ​ Actual Applications, Technology & Services 12,610 12,382 12,267 11,606 10,386 9,826 4,280 4,193 4,077 28,496 26,961 26,170 Total reportable segments 12,610 12,382 12,267 11,606 10,386 9,826 4,280 4,193 4,077 28,496 26,961 26,170 ​ 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, 2023
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 ​ 2023 ​ 2022 ​ 2021 ​ ​ Actual ​ Constant ​ Actual ​ Constant ​ Actual ​ Currency Currency 1 Currency Currency 1 Currency Total segment revenue for reportable segments ​ 30,057 ​ 30,853 ​ 28,496 ​ 26,961 ​ 26,170 Other revenue ​ 1,150 ​ 1,180 ​ 1,024 ​ 938 ​ 783 Adjustment for currency impact ​ 0 ​ -826 ​ 0 ​ 1,620 ​ 0  Total revenue ​ 31,207 ​ 31,207 ​ 29,520 ​ 29,520 ​ 26,953 Total segment profit for reportable segments ​ 9,811 10,129 ​ 8,824 ​ 8,472 ​ 9,308 Other revenue ​ 1,150 1,180 1,024 938 783 Other expenses ​ -2,239 -2,265 -1,858 -1,741 -1,887 Adjustment for currency impact ​ 0 -322 0 320 0 Adjustment for ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Acquisition-related charges ​ -345 -345 -329 -329 -405 Share-based payment expenses ​ -2,220 -2,220 -1,431 -1,431 -1,334  ​ -215 -215 -138 -138 -157 Adjustment for regulatory compliance matter expenses ​ -155 ​ -155 ​ 0 ​ 0 ​ 0  Operating profit ​ 5,787 ​ 5,787 ​ 6,090 ​ 6,090 ​ 6,308  ​ 9 ​ 9 ​ -187 ​ -187 ​ 19  ​ -456 ​ -456 ​ -1,389 ​ -1,389 ​ 2,178  Profit before tax from continuing operations ​ 5,341 ​ 5,341 ​ 4,513 ​ 4,513 ​ 8,505 ​ 1 The 2023 constant currency amounts are only comparable to 2022 actual currency amounts; 2022 constant currency amounts are only comparable to 2021 actual currency amounts .

Other Non-Operating Income_Expe

Other Non-Operating Income/Expense, Net	12 Months Ended
	Dec. 31, 2023
Other Non-Operating Income/Expense, Net
Other Non-Operating Income/Expense, Net	(C.3) Other Non-Operating Income/Expense, Net ​ ​ ​ ​ ​ ​ ​ ​ € millions 2023 2022 2021 Foreign currency exchange gain/loss, net 46 -144 51 Thereof from financial assets at fair value through profit or loss 571 515 316 Thereof from financial assets at amortized cost 56 218 111 Thereof from financial liabilities at fair value through profit or loss ​ -514 ​ -766 ​ -382 Thereof from financial liabilities at amortized cost -30 -88 -68 Miscellaneous income/expense, net -36 -44 -32  Other non-operating income/expense, net 9 -187 19 ​

Financial Income, Net

Financial Income, Net	12 Months Ended
	Dec. 31, 2023
Financial Income, Net
Financial Income, Net	(C.4) Financial Income, Net ​ ​ ​ ​ ​ ​ ​ ​ € millions 2023 2022 2021 Finance income 857 811 3,123 Thereof interest income from financial assets at amortized cost 376 100 29 Thereof gains from financial assets at fair value through profit or loss ​ 380 ​ 608 ​ 3,067 Finance costs -1,313 -2,200 -945 Thereof losses from financial assets at fair value through profit or loss ​ -525 ​ -1,802 ​ -654 Thereof interest expense from financial liabilities at amortized cost -400 -203 -156 Thereof interest expense from financial liabilities at fair value through profit or loss -239 -69 -50  Financial income, net -456 -1,389 2,178 ​ Financial income, net, increased €934 million in 2023, in comparison to 2022, mainly due to: - Lower net losses from the fair valuation of our equity investments (€ 1,049 million), - An increase in interest income due to a higher market interest rate level applied to a higher volume of interest-generating investments ( €276 million) which is partially offset by an increase in interest expenses on our financial debt (€- 197 million) (for more information, see Note (E.3)) , and - An increase in interest expenses from derivatives (€- 170 million), mainly from the deal contingent forward held in connection with the Qualtrics disposal (for more information, see Note (F.1)) .

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2023
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 2023 2022 2021 Current tax expense ​ ​ ​ ​ ​ Germany 596 ​ 539 ​ 603 Foreign 1,356 ​ 1,165 ​ 1,366 Total current tax expense 1,952 ​ 1,704 ​ 1,969 Deferred tax expense/income ​ ​ ​ ​ ​ Germany 74 ​ 86 ​ 108 Foreign -285 ​ -344 ​ -395 Total deferred tax income -211 ​ -258 ​ -287  Total income tax expense 1,741 ​ 1,446 ​ 1,682 ​ Major Components of Tax Expense ​ ​ ​ ​ ​ ​ ​ ​ € millions 2023 2022 2021 Current tax expense/income ​ ​ ​ ​ ​ Tax expense for current year 1,935 ​ 1,717 ​ 1,702 Taxes for prior years 17 ​ -13 ​ 267 Total current tax expense 1,952 ​ 1,704 ​ 1,969 Deferred tax expense/income ​ ​ ​ ​ ​ Origination and reversal of temporary differences -222 ​ -216 ​ -311 Unused tax losses, research and development tax credits, and foreign tax credits 11 ​ -42 ​ 24 Total deferred tax income -211 ​ -258 ​ -287  Total income tax expense 1,741 ​ 1,446 ​ 1,682 ​ Profit Before Tax by Geographic Location ​ ​ ​ ​ ​ ​ ​ ​ € millions 2023 2022 2021 Germany 1,201 1,814 2,057 Foreign 4,140 2,699 6,448  Total 5,341 4,513 8,505 ​ The following table reconciles the expected income tax expense, computed by applying our combined German tax rate of 26.5% (2022: 26.4%; 2021: 26.4%), to the actual income tax expense. Our 2023 combined German tax rate includes a corporate income tax rate of 15.0% (2022: 15.0%; 2021: 15.0%), plus a solidarity surcharge of 5.5% (2022: 5.5%; 2021: 5.5%) thereon, and trade taxes of 10.7% (2022: 10.6%; 2021: 10.6%). Relationship Between Tax Expense and Profit Before Tax ​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated 2023 2022 2021  Profit before tax from continuing operations 5,341 4,513 8,505 Tax expense at applicable tax rate of 26.5% 1,418 1,193 2,245 Tax effect of: ​ ​ ​ Foreign tax rates -210 -134 -143 Non-deductible expenses 241 138 141 Tax-exempt income -77 297 -630 Withholding taxes 297 176 199 Research and development and foreign tax credits -89 -84 -73 Prior-year taxes -8 4 18 Assessment of deferred tax assets, research and development tax credits, and foreign tax credits 138 -124 -36 Other 31 -20 -39  Total income tax expense 1,741 1,446 1,682 Effective tax rate (in %) 32.6 32.0 19.8 ​ Components of Recognized Deferred Tax Assets and Liabilities ​ ​ ​ ​ ​ ​ € millions 2023 2022 Deferred tax assets ​ ​ ​ Intangible assets 1,074 ​ 1,069 Property, plant, and equipment 37 ​ 27 Leases ​ 379 ​ 503 Other financial assets 77 ​ 23 Trade and other receivables 81 ​ 81 Pension provisions 211 ​ 203 Share-based payments 267 ​ 226 Other provisions and obligations 692 ​ 753 Contract liabilities 818 ​ 994 Carryforwards of unused tax losses 147 ​ 180 Research and development and foreign tax credits 44 ​ 110 Other 370 ​ 134 Total deferred tax assets (gross) 4,197 ​ 4,303 Netting ​ -2,004 ​ -2,208 / Total deferred tax assets (net) ​ 2,193 ​ 2,095 Deferred tax liabilities ​ ​ ​ Intangible assets 581 ​ 835 Property, plant, and equipment 89 ​ 108 Leases ​ 341 ​ 437 Other financial assets 185 ​ 170 Trade and other receivables 761 ​ 269 Pension provisions 33 ​ 35 Other provisions and obligations 245 ​ 269 Other 34 ​ 326 Total deferred tax liabilities (gross) 2,269 ​ 2,449 Netting ​ -2,004 ​ -2,208 / Total deferred tax liabilities (net) 265 ​ 241 ​ The decrease in deferred tax assets for contract liabilities and the decrease in deferred tax liabilities for intangible assets mainly result from the divestiture of Qualtrics. The increase in deferred tax assets for other in the amount of € 236 million (2022: € 169 million) and in deferred tax liabilities for trade and other receivables in the amount of € 492 million (2022: € 288 million), as well as the decrease in deferred tax liabilities for other in the amount of € 292 million (2022: € 140 million), mainly result from reclassifications, leading to a more consistent presentation of the components of recognized deferred tax assets and liabilities. The presentation for 2022 remains unchanged in this respect. Items Not Resulting in a Deferred Tax Asset ​ ​ ​ ​ ​ ​ ​ ​ € millions 2023 2022 2021 Unused tax losses ​ ​ ​ ​ ​ Not expiring 151 ​ 315 ​ 430 Expiring in the following year 28 ​ 14 ​ 26 Expiring after the following year 216 ​ 344 ​ 309 Total unused tax losses 395 ​ 673 ​ 765 Deductible temporary differences 325 ​ 378 ​ 602 Unused research and development and foreign tax credits ​ ​ ​ ​ ​ Not expiring 59 ​ 9 ​ 28 Expiring after the following year 5 ​ 20 ​ 20 Total unused tax credits 64 ​ 29 ​ 48 ​ Of the unused tax ) relate to U.S. state tax loss carryforwards. We have not recognized a deferred tax liability on approximately €22.15 billion (2022: €28.91 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 mainly 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 €1,815 million (2022: €1,607 million) in total (including related interest expenses and penalties of €1,003 million (2022: €881 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, Germany transposed the EU directive into national law, applicable for fiscal years beginning after December 30, 2023. SAP has performed an assessment of its potential exposure to the global minimum tax legislation. This assessment is based on our current understanding of the global minimum taxation rules and on the most recent information available regarding the financial performance of the constituent entities within SAP. Our simulation reveals that SAP should not be materially affected. SAP has applied the temporary mandatory exception to recognizing and disclosing information about deferred tax assets and liabilities related to the global minimum tax. ​

Earnings per Share

Earnings per Share	12 Months Ended
	Dec. 31, 2023
Earnings per Share
Earnings per Share	(C.6) Earnings per Share ​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated 2023 2022 2021 Profit attributable to equity holders of SAP SE 3,634 3,277 6,429 Profit attributable to equity holders of SAP SE 1 ​ 6,139 ​ 2,284 ​ 5,256 Issued ordinary shares 2 1,229 1,229 1,229 Effect of treasury shares 2 -61 -58 -49 Weighted average shares outstanding, basic 2 1,167 1,170 1,180 Dilutive effect of share-based payments 2 12 5 0 Weighted average shares outstanding, diluted 2 1,180 1,175 1,180 Earnings per share, basic, attributable to equity holders of SAP SE (in €) from continuing operations ​ 3.11 ​ 2.80 ​ 5.45 Earnings per share, basic, attributable to equity holders of SAP SE (in €) 1 5.26 1.95 4.46 Earnings per share, diluted, attributable to equity holders of SAP SE (in €) from continuing operations ​ 3.08 ​ 2.79 ​ 5.45 Earnings per share, diluted, attributable to equity holders of SAP SE (in €) 1 5.20 1.94 4.46 ​ 1 From continuing and discontinued operations 2 Number of shares in millions

Business Combinations and Dives

Business Combinations and Divestitures	12 Months Ended
	Dec. 31, 2023
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. 2023 Acquisitions LeanIX Acquisition On September 7, 2023, SAP announced its intent to acquire 100% of the shares of LeanIX GmbH (“LeanIX”), a leader in enterprise architecture management (EAM) software. The acquisition closed on November 7, 2023, following satisfaction of customary closing conditions and regulatory approvals; the operating results and the assets and liabilities are reflected in our Consolidated Financial Statements starting on that date. The acquisition is expected to further expand SAP’s business transformation portfolio, giving customers access to the full suite of tools required for continuous business transformation and facilitating AI-enabled process optimization. Consideration transferred amounted to €1,231 million paid in cash. The following table summarizes the values of identifiable assets acquired and liabilities assumed in connection with the acquisition of LeanIX, as at the acquisition date: LeanIX Acquisition: Recognized Assets and Liabilities ​ ​ ​ ​ € millions ​ Intangible assets 476 Other identifiable assets 102 Total identifiable assets 578 Other identifiable liabilities 214 Total identifiable liabilities 214 Total identifiable net assets 364 Goodwill 867 Total consideration transferred 1,231 ​ As we are still obtaining the information necessary to identify and measure certain assets and liabilities, mainly tax-related items, the initial accounting for the LeanIX business combination is still incomplete. In general, the goodwill arising from our acquisitions consists largely of the synergies and the know-how and skills of the acquired businesses’ workforces. LeanIX goodwill was attributed to expected synergies from the acquisition, particularly in the following areas: - Cross-selling to existing SAP customers across all regions, using SAP’s sales organization - Creating new offerings by combining LeanIX products and SAP products - LeanIX complements the transformation capabilities of SAP Signavio solutions and will give SAP customers unique clarity on the IT landscapes they need to reap the full benefit of business transformation The allocation of the goodwill resulting from the LeanIX acquisition to our operating segments depends on how our operating segments actually benefit from the synergies of the LeanIX 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 LeanIX business acquired in 2023 since the acquisition date were included in our Consolidated Income Statement for 2023 as follows: ​ ​ ​ ​ ​ ​ ​ ​ 2023 ​ ​ € millions as Reported Contribution of LeanIX  ​ 31,207 ​ 10  Profit after tax 5,964 -8 ​ Had LeanIX been consolidated as at January 1, 2023, our revenue and profit after tax for 2023 would not have been materially different. 2023 Divestitures Qualtrics Disposal On March 13, 2023, resulting from a process that was initiated on January 26, 2023, SAP announced it had agreed to sell all of its 423 million shares of Qualtrics International Inc. as part of the acquisition of Qualtrics by funds affiliated with Silver Lake as well as the Canada Pension Plan Investment Board. The sale closed on June 28, 2023, following satisfaction of customary closing conditions and regulatory approvals. At a purchase price of US$18.15 in cash per share, SAP’s stake was acquired for approximately US$7.7 billion. To secure the euro countervalue of the US$7.7 billion purchase price, we hedged an amount of US$7.1 billion by entering into a deal contingent forward applying net investment hedge accounting. For more information, see Note (F.1) SAP is a close go-to-market and technology partner for Qualtrics. SAP’s financial results present Qualtrics as a discontinued operation as required under IFRS 5. The Qualtrics disposal group was previously included in the Qualtrics reportable segment. The pre-tax disposal gain included in discontinued operations (€3,562 million) was calculated by adjusting the purchase price less the cost of disposal (€7,003 million) for net assets leaving the SAP Group (€5,800 million, consisting mostly of goodwill (€4,007 million) and other intangible assets (€1,294 million)), the corresponding non-controlling interests (€2,337 million), and amounts of other comprehensive income (€22 million). SAP incurred taxes amounting to €799 million in connection with the transaction. The cash inflow resulting from the purchase price (€7,068 million) was offset by cash and cash equivalents of €713 million leaving the SAP Group. SAP continues to provide rental guarantees for certain offices used by Qualtrics. Qualtrics is obligated to indemnify SAP with respect to the guarantees. ​ Additional financial information relating to Qualtrics is presented in the following tables (revenues and expenses are presented after consolidation of transactions between Qualtrics and SAP’s continuing operations): ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated 2023 2022 Consolidated Income Statements Cloud revenue 621 1,129 Total revenue 745 1,351 Cost of cloud -88 -265 Total cost of revenue -196 -499 Total operating expenses (including total cost of revenue) -1,155 -2,771 Disposal gain before tax 3,562 0 Operating profit 3,152 -1,420 Profit (loss) before tax 3,162 -1,423 Income tax expense 1 -799 64 Profit (loss) after tax 2,363 -1,359 Attributable to owners of parent 2,505 -993 ​ ​ ​ ​ ​ Earnings per share, basic (IFRS, in €) 2 2.15 -0.85 Earnings per share, diluted (IFRS, in €) 2 2.12 -0.85 ​ ​ ​ ​ ​ Consolidated Statements of Cash Flow ​ ​ Net operating cash flow 122 -29 Net investing cash flow 5,510 -32 Net financing cash flow 24 -263 ​ 1 For 2023, €799 million relates to the gain on sale of discontinued operations. 2 For 2023 and 2022, the weighted average number of shares was 1,167 million (diluted: 1.180 million) and 1,170 million (diluted: 1,175 million), respectively (treasury stock excluded). Total operating expenses includes share-based payment expenses related to Qualtrics' equity-settled plan of €403 million in 2023 (€1,182 million in 2022). 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 (for information about SAP’s current shareholding percentage, see Note (G.9)) 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 87 Total identifiable assets 244 Other identifiable liabilities 88 Total identifiable liabilities 88 Total identifiable net assets 156 Goodwill 549 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 within which the SCF receivables and liabilities are siloed, and on the related contractual and founding agreements, we concluded that 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. In Q1 2023, measurement of tax-related assets and liabilities for the Taulia business combination accounting was completed and resulted in €28 million adjusted to the Other identifiable assets' opening balance and Goodwill. 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: - Cross-selling to existing SAP customers across all regions, using SAP’s sales organization - Further expanding the SAP Business Network capabilities and strengthening SAP’s solutions for the CFO office - Creating new offerings by combining Taulia products and SAP products - Improving profitability in Taulia sales and operations 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. 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 1 Contribution of ​ ​ as Reported ​ Taulia  30,871 ​ 59  Profit after tax 1,708 ​ -38 ​ 1 From continuing and discontinued operations ​ 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”). Signavio Acquisition In January 2021, SAP announced it had entered into an agreement to acquire the shares of 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 Consolidated 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 1 Contribution of 2021 Acquisitions ​ ​ as Reported ​ ​  27,842 70  Profit after tax 5,376 -89 ​ 1 From continuing and discontinued operations ​ 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).

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2023
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 ​ 1/1/2022 31,190 Foreign currency exchange differences 1,526 Additions from business combinations 560 Retirements/disposals -95 12/31/2022 33,181 Foreign currency exchange differences -849 Additions from business combinations ​ 867 Retirements/disposals -4,008 12/31/2023 ​ 29,191 ​ ​ ​ Accumulated amortization ​ 1/1/2022 102 Foreign currency exchange differences 2 12/31/2022 104 Foreign currency exchange differences -1 12/31/2023 103 ​ ​ ​ Carrying amount ​ 12/31/2022 33,077 12/31/2023 29,088 ​ For more information about our segments and the changes in 2023, see Note (C.1) Throughout 2023, we have - through a qualitative and quantitative analysis - been continuously monitoring whether triggering events exist. We did not identify any triggering events that would indicate or cause the carrying amount of goodwill to exceed the recoverable amount. 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 1 Emarsys ​ Taulia 2 Business Network Sustainability Total ​ ​ Technology & Services ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 12/31/2022 ​ 27,221 4,083 ​ 395 ​ 294 ​ 1,052 ​ 32 33,077 12/31/2023 27,392 0 ​ 395 ​ 296 ​ 976 ​ 29 29,088 ​ 1 The Qualtrics segment was dissolved after the divestiture of SAP's share in Qualtrics International Inc. 2 Taulia goodwill opening balance was adjusted by €28 million in 2023. Due to the dissolution of the SAP Signavio segment at the beginning of 2023 (for more information, see Note (C.1) Based on the expected synergies, the goodwill added through the acquisition of LeanIX (€867 million) was provisionally allocated to the Applications, Technology & Services segment on December 31. As the initial accounting for the LeanIX business combination is incomplete (for more information, see Note (D.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 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Percent, unless otherwise stated ​ Applications, ​ Emarsys ​ Taulia ​ Business Network Sustainability ​ ​ Technology & Services 1 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 2023 2022 2023 2022 2023 2022 2023 2022 Budgeted revenue growth (average of the budgeted period) 12.8 11.4 13.3 ​ 13.9 ​ 22.3 24.8 ​ 12.7 ​ 14.0 ​ 31.5 ​ 34.6 After-tax discount rate ​ 11.9 ​ 11.1 ​ 12.3 ​ 11.7 ​ 11.0 ​ 11.3 ​ 12.5 ​ 11.9 ​ 11.7 ​ 10.9 Terminal growth rate 3.0 3.0 3.0 ​ 3.0 ​ 3.0 3.0 ​ 3.0 ​ 3.0 ​ 3.0 ​ 3.0 Detailed planning period (in years) ​ 5 ​ 5 ​ 12 ​ 12 ​ 13 ​ 13 ​ 10 ​ 10 ​ 12 ​ 12 ​ 1 The 2022 figures relate to the Applications, Technology & Support segment without the reallocation of the SAP Signavio segment. On October 1, 2023, we performed a goodwill impairment test for the operating segments. Applications, Technology & Services Segment For more information about our 2023 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. 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 33.2% (2022: 29.4)% 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 €618 million (2022: €513 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 ​ ​ 2023 ​ 2022 Budgeted revenue growth (change in pp) -2.5 -2.0 Target operating margin at the end of the budgeted period (change in pp) -21 -16 ​ 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 26.5% (2022: 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 €567 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 ​ ​ 2023 ​ 2022 Budgeted revenue growth (change in pp) -1.6 ​ -1.1 Target operating margin at the end of the budgeted period (change in pp) ​ -15 ​ -11 After-tax discount rate 5.8 ​ 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 25.2% (2022: 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 €2,719 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 ​ ​ 2023 ​ 2022 Budgeted revenue growth (change in pp) -3.0 -2.8 Target operating margin at the end of the budgeted period (change in pp) -19 -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 26.9% (2022: 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 €246 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 ​ ​ 2023 ​ 2022 Budgeted revenue growth (change in pp) -2.1 ​ -1.4 Target operating margin at the end of the budgeted period (change in pp) ​ -19 ​ -13 After-tax discount rate 8.3 ​ 3.9 ​

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2023
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 five 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 ​ ​ ​ ​ ​ ​ ​ 1/1/2022 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 Foreign currency exchange differences -1 ​ -65 ​ -185 ​ -251 Additions from business combinations 0 ​ 121 ​ 355 ​ 476 Other additions 22 ​ 3 ​ 59 ​ 84 Retirements/disposals -92 ​ -767 ​ -2,307 ​ -3,166 Transfers ​ 87 ​ 0 ​ -87 ​ 0 12/31/2023 1,073 ​ 1,819 ​ 4,892 ​ 7,784 ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated amortization ​ ​ ​ ​ ​ ​ ​ 1/1/2022 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 Foreign currency exchange differences -1 ​ -57 ​ -118 ​ -176 Additions amortization 146 ​ 77 ​ 305 ​ 528 Retirements/disposals -95 ​ -477 ​ -1,307 ​ -1,879 12/31/2023 594 ​ 1,584 ​ 3,101 ​ 5,279 ​ ​ ​ ​ ​ ​ ​ ​ ​ Carrying amount ​ ​ ​ ​ ​ ​ ​ 12/31/2022 513 ​ 486 ​ 2,836 ​ 3,835 12/31/2023 479 ​ 235 ​ 1,791 ​ 2,505 ​ Significant Intangible Assets ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated ​ ​ ​ Remaining ​ ​ Carrying Amount ​ Useful Life ​ ​ 2023 ​ 2022 ​ (in years) Concur – Customer relationships 588 704 7 to 11 LeanIX - Customer relationships ​ 345 ​ 0 ​ ​ ​ 13 Callidus – Customer relationships 147 181 ​ ​ 9 Signavio – Customer relationships ​ 178 ​ 183 ​ ​ ​ 13 Total significant intangible assets 1,258 1,068 ​ ​ ​

Property, Plant, and Equipment

Property, Plant, and Equipment	12 Months Ended
	Dec. 31, 2023
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 ​ 4 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 ​ ​ 12/31/2022 ​ 1,585 ​ 1,758 ​ 1,406 ​ 43 ​ 142 ​ 4,934 12/31/2023 ​ 1,430 ​ 1,320 ​ 1,309 ​ 55 ​ 162 ​ 4,276 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Additions ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 12/31/2022 46 ​ 399 ​ 567 ​ 30 ​ 87 ​ 1,129 12/31/2023 58 ​ 102 ​ 470 ​ 82 ​ 98 ​ 810 ​ The additions (other than from business combinations) relate primarily to the replacement and purchase of information technology equipment and the construction and leasing of buildings and data centers. For more information about leases, see Note (D.5).

Leases

Leases	12 Months Ended
	Dec. 31, 2023
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 12/31/2023 12/31/2022 Right-of-use assets ​ ​ ​ ​ Right-of-use assets – land and buildings ​ 1,320 1,758 Right-of-use assets – other property, plant, and equipment ​ 55 43 Total right-of-use assets ​ 1,375 1,801 / ​ 4,276 4,934 Right-of-use assets as % of / ​ 32 37 ​ ​ ​ ​ ​ Lease liabilities ​ ​ ​ ​ Current lease liabilities ​ 294 349 / ​ 1,735 4,808 Current lease liabilities as % of / ​ 17 7 ​ ​ ​ ​ ​ Non-current lease liabilities ​ 1,327 1,791 / ​ 7,941 9,547 Non-current lease liabilities as % of / ​ 17 19 ​ SAP is committed to future minimum lease payments in the amount of €37 million (2022: €49 million) for facility leases that had not yet commenced as at December 31, 2023. Leases in the Income Statement ​ ​ ​ ​ ​ ​ € millions 2023 2022 Lease expenses within operating profit ​ ​ ​ ​ Depreciation of right-of-use assets ​ 325 397 ​ 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, 2023
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 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 ​ 2023 ​ 2022 ​ Current Non-Current Total Current Non-Current Total Equity securities 0 4,967 4,967 0 5,138 5,138 Investments in associates 0 135 135 0 151 151 Equity investments 0 5,102 5,102 0 5,289 5,289 Other financial assets ​ 3,344 ​ 5,543 ​ 8,887 ​ 853 ​ 5,626 ​ 6,479 Equity investments as % of Other financial assets ​ 0 ​ 92 ​ 57 ​ 0 ​ 94 ​ 82 ​ 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 in these entities. 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 2023 2022 Carrying amount of interest in associates 135 151 Share of profit and losses from continuing operations -16 -4 ​ The vast majority of the carrying amount of interest in associates relates to SAP Fioneer GmbH. For a list of the names of other equity investments, see Note (G.9) . Financial Commitments in Venture Capital Funds ​ ​ ​ ​ ​ ​ € millions 2023 2022 Committed investments in venture capital funds 269 303 ​ SAP invests and holds interests in unrelated parties that manage investments in venture capital. On December 31, 2023, total commitments to make such investments amounted to €977 million (2022: €957 million), of which €708 million had been drawn (2022: €654 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 12/31/2023 ​ ​ Investments in Venture ​ ​ Capital Funds Due 2024 269 Total 269 ​

Non-Current Assets by Region

Non-Current Assets by Region	12 Months Ended
	Dec. 31, 2023
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 2023 2022 Germany 7,125 5,897 Rest of EMEA 5,902 5,897 EMEA 13,027 11,794 United States 25,236 32,385 Rest of Americas 526 510 Americas 25,762 32,894 India ​ 361 ​ 333 Rest of APJ ​ 809 ​ 877 APJ 1,170 1,210 SAP Group 39,959 45,899 ​ The decrease in non-current assets in the United States is primarily due to the divestiture of Qualtrics. For more information, see Note (D.1) ​ 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, 2023
Purchase Obligations
Purchase Obligations	(D.8) Purchase Obligations ​ ​ ​ ​ ​ ​ € millions 2023 2022 Contractual obligations for acquisition of property, plant, and equipment and intangible assets 164 144 Other purchase obligations 10,377 7,491 Purchase obligations 10,541 7,635 ​ 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 12/31/2023 ​ ​ Purchase Obligations Due 2024 2,286 Due 2025 to 2028 7,752 Due thereafter 503 Total 10,541 ​

Income-Related Government Grant

Income-Related Government Grants	12 Months Ended
	Dec. 31, 2023
Income-Related Government Grants
Income-Related Government Grants	(D.9 ) Income-Related Government Grants ​ y Recognition of Income-Related Government Grants ​ We recognize Income-Related Government Grants as a reduction of the related expense in the period in which the expense is incurred. ​ At the end of 2023, we received a grant from the German government to fund research and development expenditures related to cloud infrastructure. The grant will provide reimbursements of up to €329 million for qualifying expenditures through 2026. No material amounts were recognized or reimbursed in 2023.

Capital Structure Management

Capital Structure Management	12 Months Ended
	Dec. 31, 2023
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’s prime principle of financial risk management is to safeguard liquidity at a level to be able to meet all our financial obligations. In order to support this goal, SAP’s principal use of cash is focused on: - Capital expenditure - Quick repayment of financial debt - Acquisitions and venture activities - Payment of dividends - Share buy-backs to return excess cash to shareholders SAP SE’s long-term credit rating is “A2” by Moody’s (positive outlook) and “A+” by S&P Global Ratings (stable outlook). ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 12/31/2023 ​ 12/31/2022 ​ ​ ​ ​ € millions ​ % of ​ € millions ​ % of ​ ∆ in % ​ ​ ​ ​ Total Equity and ​ ​ ​ Total Equity and ​ ​ ​ ​ Liabilities ​ Liabilities ​ / 43,406 64 42,848 59 1 / 14,642 21 17,453 24 -16 / 10,287 15 11,858 16 -13 / 24,928 36 29,311 41 -15 Thereof financial debt ​ 7,755 ​ 11 ​ 11,764 ​ 16 ​ -34 Thereof lease liabilities ​ 1,621 ​ 2 ​ 2,140 ​ 3 ​ -25 / Total equity and liabilities 68,335 100 72,159 100 -5 ​ At maturity, we repaid €1,600 million in Eurobonds, €1,450 million in term loans, and €930 million in Commercial Paper in 2023. The ratio of total nominal volume of financial debt to total equity and liabilities decreased 5 pp. Applying IFRS 5, prior-year numbers include amounts attributable to Qualtrics.

Total Equity

Total Equity	12 Months Ended
	Dec. 31, 2023
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 1/1/2021 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 Purchase of treasury shares ​ 0 ​ -7.6 Reissuance of treasury shares under share-based payments ​ 0 ​ 7.7 12/31/2023 1,228.5 ​ -61.3 ​ On August 14, 2023, SAP launched a new share repurchase program designed primarily to service future share-based compensation awards. With a total volume of up to €1,250 million, the program will run until February 19, 2024. By December 31, 2023, we had repurchased shares with a total volume of €949 million. In addition, we reissued 7.7 million treasury shares to service share-based payment awards under our Move SAP Plan in 2023. Authorized Shares The Articles of Incorporation authorize the Executive Board to increase the issued capital as follows: - By up to a total amount of €250 million by issuing new no-par value bearer shares against contributions in cash until May 19, 2025 (Authorized Capital I). The issuance is subject to the statutory subscription rights of existing shareholders. - By up to a total amount of €250 million by issuing new no-par value bearer shares against contributions in cash or in kind until May 19, 2025 (Authorized Capital II). Subject to the consent of the Supervisory Board, the Executive Board is authorized to exclude the shareholders’ statutory subscription rights in certain cases. Contingent Shares SAP SE’s share capital is subject to a contingent capital increase, which will be implemented only insofar as 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, 2023, €100 million, representing 100 million shares, was still available for issuance (2022: €100 million). Retained Earnings Retained earnings mainly comprise profit after tax and dividend payments as well as transactions with non-controlling interests. Other Components of Equity ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Exchange ​ Cash Flow ​ Total ​ ​ Differences ​ Hedges/Cost of ​ ​ ​ ​ Hedging ​ 1/1/2021 -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 Other comprehensive income for items that will be reclassified to profit or loss, net of tax -1,597 ​ -8 ​ -1,605 12/31/2023 2,418 ​ 9 ​ 2,426 ​ Treasury Shares By resolution of SAP SE’s Annual General Meeting of Shareholders held on May 11, 2023, the authorization granted by the Annual General Meeting of Shareholders on May 17, 2018, 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 10, 2028, 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. Following the above authorization, in May 2023 we announced a new share buyback program with an aggregate volume of up to €5 billion and a term until December 31, 2025. As part of the first tranche of this program, we acquired shares with a volume of €949 million (without incidental acquisition costs) between August 14, 2023, and December 31, 2023. 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 2023, we distributed €2,395 million (€2.05 per share) in dividends for 2022, compared to €2,865 million (€2.45 per share, including a special dividend of €0.50 to celebrate SAP’s 50th anniversary) paid in 2022 for 2021 and €2,182 million (€1.85 per share) paid in 2021 for 2020. 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) 2.20 2,568 Non-Controlling Interests Until divestiture in June 2023, Qualtrics issued new shares to serve share-based payment awards under the Qualtrics Omnibus plan, which further reduced SAP’s ownership in Qualtrics to 69% (2022: 71%). In the first half of 2023, a loss of €141 million (2022: €366 million) was attributed to non-controlling interests of Qualtrics. For more information about the divestiture of Qualtrics, see Note (D.1)

Liquidity

Liquidity	12 Months Ended
	Dec. 31, 2023
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. 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 classified as FVTPL. Generally, other financial assets with cash flows consisting solely of principal and interest are held within a business model whose objective is "hold to collect" and are thus classified as AC. Occasionally, such other financial assets are held within a business model whose objective is "hold to collect and sell" in which case they are classified as FVOCI. 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: - For cash at banks, time deposits, and debt securities such as acquired bonds and acquired commercial papers, we apply the low credit risk exception, as it is our policy to invest only in high-quality assets of issuers with a minimum rating of at least investment grade to minimize the risk of credit losses. Thus, these assets are always allocated to stage 1 of the three-stage credit loss model, and we record a loss allowance at an amount equal to 12-month expected credit losses. This loss allowance is calculated based on our exposure 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. Even though we invest only in assets of at least investment-grade, we also closely observe the development of credit default swap spreads as a measure of market participants’ assessments of the creditworthiness of a debtor to evaluate probable significant increases in credit risk to timely react to changes should these manifest. Among others, 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 if there is a drastic increase in a counterparty’s credit default swap spread for a prolonged time period while the overall market environment remains generally 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. - Loans and other financial receivables are monitored based on borrower-specific internal and external information to determine whether there has been a significant increase in credit risk since initial recognition. We consider such assets to be in default if they are significantly beyond their due date or if the borrower is unlikely to pay its obligation. A write-off occurs when the likelihood of recovery is considered remote, for example when bankruptcy proceedings have been finalized or when all enforcement efforts have been exhausted. 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 2023 2022 ∆ / 8,124 9,008 -883 Current time deposits and debt securities 3,151 686 2,464 Group liquidity 11,275 9,694 1,581 Current financial debt -1,143 -3,986 2,843 Non-current financial debt -6,612 -7,778 1,166 Financial debt -7,755 -11,764 4,009 Net debt (–) 3,521 -2,070 5,590 ​ 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 ​ 2023 ​ 2022 ​ Current Non-Current Total Current Non-Current Total Cash at banks 3,369 0 3,369 3,176 ​ 0 3,176 Time deposits 2,130 0 2,130 2,932 0 2,932 Money market and other funds 2,478 0 2,478 2,855 0 2,855 Debt securities 150 0 150 47 0 47 Expected credit loss allowance -3 0 -3 -3 0 -3 / Cash and cash equivalents 8,124 0 8,124 9,008 0 9,008 ​ Non-Derivative Financial Debt Investments ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2023 ​ 2022 ​ Current Non-Current Total Current Non-Current Total Time deposits ​ 3,028 ​ 0 ​ 3,028 ​ 657 ​ 0 ​ 657 Debt securities ​ 129 ​ 0 ​ 129 ​ 32 ​ 0 ​ 32 Financial instruments related to employee benefit plans ​ 0 ​ 244 ​ 244 ​ 0 ​ 203 ​ 203 Loans and other financial receivables 108 192 300 104 129 233 Expected credit loss allowance -7 0 -7 -3 0 -3 Non-derivative financial debt investments ​ 3,259 ​ 436 ​ 3,695 ​ 790 ​ 332 ​ 1,122 / 3,344 5,543 8,887 853 5,626 6,479 Non-derivative financial debt investments as % of / 97 8 42 93 6 17 ​ 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. The increase in time deposits presented as cash equivalents and current investments and the increase in money market funds in 2023 are due to the proceeds from the Qualtrics divestiture. For more information about financial risk and the nature of risk, see Note (F.1) . ​ Financial Debt ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2023 ​ 2022 ​ ​ Nominal Volume ​ Carrying Amount ​ Nominal Volume ​ Carrying Amount ​ Current Non-Current Current Non-Current Total Current Non-Current Current Non-Current Total Bonds 850 6,521 849 5,932 6,780 1,600 7,381 1,600 6,556 8,155 Private placement transactions 292 90 294 95 388 0 397 0 405 405 Commercial paper ​ 0 ​ 0 ​ 0 ​ 0 ​ 0 ​ 930 ​ 0 ​ 928 ​ 0 ​ 928 Bank loans 0 0 0 0 0 1,456 0 1,456 0 1,456 Financial debt 1,143 6,612 1,143 6,026 7,169 3,986 7,778 3,983 6,960 10,943 / 1 ​ ​ ​ ​ ​ 1,735 ​ 7,941 ​ 9,676 ​ ​ ​ ​ ​ 4,808 ​ 9,547 ​ 14,354 Financial debt as % of / ​ ​ ​ 66 76 74 ​ ​ ​ 83 73 76 ​ 1 In 2023, SAP changed the presentation of trade-debtors with a credit balance from Financial liabilities to Trade and other payables. Trade-debtors with credit balances for 2023 are €186 million (2022: €286 million). The presentation for 2022 remains unchanged. ​ 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 3.49% in 2023, 1.23% in 2022, and 0.83% in 2021. For more information about the risk associated with our financial liabilities, see Note (F.1) Note (F.2). Bonds ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 ​ 2022 ​ 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 0 1,000 Eurobond 9 – 2014 2027 99.284 % 1.750% (fix) 1.87 % € 1,000 914 869 Eurobond 12 – 2015 2025 99.264 % 1.000% (fix) 1.13 % € 600 599 598 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 ​ 428 ​ 401 Eurobond 19 – 2018 ​ 2024 ​ 99.227 % 0.750% (fix) ​ 0.89 % € 850 ​ 849 ​ 848 Eurobond 20 – 2018 ​ 2028 ​ 98.871 % 1.250% (fix) ​ 1.38 % € 1,000 ​ 891 ​ 843 Eurobond 21 – 2018 ​ 2031 ​ 98.382 % 1.625% (fix) ​ 1.78 % € 1,250 ​ 1,045 ​ 976 Eurobond 22 – 2020 ​ 2023 ​ 99.794 % 0.000% (fix) ​ 0.07 % € 600 ​ 0 ​ 600 Eurobond 23 – 2020 ​ 2026 ​ 99.200 % 0.125% (fix) ​ 0.26 % € 600 ​ 598 ​ 597 Eurobond 24 – 2020 ​ 2029 ​ 98.787 % 0.375% (fix) ​ 0.51 % € 800 ​ 686 ​ 643 Eurobonds ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 6,509 7,874 USD bond - 2018 ​ 2025 ​ 100.000 % 4.69% (fix) ​ 4.74 % US$ 300 ​ 271 ​ 281 Bonds ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 6,780 ​ 8,155 ​ All of our Eurobonds are listed for trading on the Luxembourg Stock Exchange. Private Placements ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 ​ 2022 ​ 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 8 – 2012 2024 3.33% (fix) 3.37 % US$ 323 294 306 Tranche 9 – 2012 2027 3.53% (fix) 3.57 % US$ 100 95 99 Private placements ​ ​ ​ ​ ​ ​ ​ ​ 388 405 ​ 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. On December 31, 2023, we had no commercial papers outstanding. (December 31, 2022: €928 million carrying amount generally with a maturity of less than six months). The weighted average interest rate of the CP outstanding as of December 31, 2022, was 1.96%. Loans In March 2021, SAP drew two short-term bank loans of €950 million and €500 million with original tenors of one year that could be flexibly repaid until September 30, 2023. We repaid both loans in August 2023. 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 1/1/2023 Cash Flows Business Foreign Fair Value Other 12/31/2023 ​ ​ ​ ​ ​ ​ Combinations ​ Currency ​ Changes ​ ​ ​ ​ Current financial debt 3,986 -3,986 0 0 0 1,142 1,143 Non-current financial debt 7,778 0 0 -24 0 -1,142 6,612 Financial debt (nominal volume) 11,764 -3,986 0 -24 0 0 7,755 Basis adjustment -773 0 0 2 221 0 -550 Transaction costs -47 0 0 0 0 12 -35 Financial debt (carrying amount) 10,943 -3,986 0 -22 221 12 7,169 Accrued interest and payment to banks 203 -83 0 0 0 -27 94 Interest rate swaps 753 0 0 -1 -215 0 537 Lease 1 ​ 2,140 ​ -332 ​ 0 ​ 55 ​ 0 ​ -241 ​ 1,621 Total liabilities from financing activities 14,039 -4,400 0 32 7 -256 9,421 ​ 1 Other includes new lease liabilities. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € 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 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 Other includes new lease liabilities. ​

Financial Risk Factors and Risk

Financial Risk Factors and Risk Management	12 Months Ended
	Dec. 31, 2023
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 in Hedge Accounting Relationships 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 in hedge accounting, 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 to 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)Net Investment Hedge In general, we do not hedge the foreign currency exposure from the net assets of subsidiaries with a functional currency different from the euro, and we do not apply net investment hedge accounting. However, in selected cases we might do so, and we applied net investment hedge accounting in 2023. For more information, see Note (D.1) The designated component in hedge accounting is the spot price of the derivatives designated and qualifying as net investment hedges. Accordingly, the effective portion of this component determined on a present value basis is recorded in Other comprehensive income. All other not-designated components or ineffective portions 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 in the same period when the foreign operation is partially disposed of or sold. c) 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. d) 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: - The effect of the counterparty and our own credit risk on the fair value of the forward exchange contracts and interest rate swaps, which is not reflected in the respective hedged item, and - Differences in the timing of hedged item and hedged transaction in our cash flow hedges. ​ 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, the Group's entities occasionally generate foreign currency-denominated receivables, payables, and other monetary items by transacting in a currency other than the respective functional currency. To mitigate the extent of the associated foreign currency exchange rate risk, a significant portion of these transactions is 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. Currency Hedges Designated as Hedging Instruments (Net Investment Hedges) We have hedged part of our net investment in our U.S. subsidiaries which have the U.S. dollar as their functional currency, by entering into a deal contingent forward. The hedged risk is the weakening of the U.S. dollar against the euro. The deal contingent forward is designated as a hedging instrument for the changes in the value of the net investment that is attributable to changes in the U.S. dollar/euro spot rate. To assess hedge effectiveness, we have determined the economic relationship between the hedging instrument and the hedged item, by comparing changes in the carrying amount of the deal contingent forward that is attributable to a change in the spot rate with changes in the investment in the U.S. subsidiaries due to movements in the spot rate. ​ The amounts as at December 31, 2023, relating to items designated as hedged items were as follows: Designated Hedged Items in Foreign Currency Exchange Rate Hedges ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions Forecasted Net Investment Forecasted Net Investment ​ ​ 2023 ​ 2022 Change in value used for calculating hedge ineffectiveness ​ ​ 19 ​ -15 ​ 32 ​ 0 Cash flow hedge ​ 19 ​ 0 ​ 32 ​ 0 Cost of hedging ​ -7 ​ 0 ​ -9 ​ 0 Balances remaining in cash flow hedge reserve for which hedge accounting is no longer applied ​ 0 ​ -15 ​ 0 ​ 0 ​ The amounts as at December 31, 2023, designated as hedging instruments were as follows: Designated Hedging Instruments in Foreign Currency Exchange Rate Hedges ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions Forecasted License Net Investment Forecasted License Net Investment ​ ​ 2023 ​ 2022 Nominal amount 2,390 ​ 0 ​ 1,371 ​ 0 Carrying amount ​ ​ ​ ​ ​ ​ ​ Other financial assets 33 ​ 0 ​ -9 ​ 0 Other financial liabilities -20 ​ 0 ​ -9 ​ 0 Change in value recognized in OCI 19 ​ 15 ​ 32 ​ 0 Hedge ineffectiveness recognized in Finance income, net 0 ​ -106 ​ 0 ​ 0 Cost of hedging recognized in OCI -7 ​ 0 ​ -9 ​ 0 Amount reclassified from cash flow hedge in OCI to Other non-operating income, net 62 ​ 0 ​ -42 ​ 0 Amount reclassified from cost of hedging in OCI to Finance income, net -9 ​ 0 ​ -7 ​ 0 ​ On December 31, 2023, we held the following instruments to hedge exposures to changes in foreign currency: Details on Hedging Instruments in Foreign Currency Exchange Rate Hedges ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Maturity ​ ​ 2023 2022 ​ 1–6 Months 7–12 Months 1–6 Months 7–12 Months Forward exchange contracts ​ ​ ​ ​ ​ Net exposure in € millions 1,364 1,025 ​ 822 ​ 550 Average EUR:GBP forward rate 0.88 0.88 ​ 0.86 ​ 0.88 Average EUR:JPY forward rate 148.12 152.10 ​ 136.83 ​ 138.23 Average EUR:CHF forward rate 0.96 0.94 ​ 1.00 ​ 0.97 Average EUR:AUD forward rate 1.64 1.67 ​ 1.53 ​ 1.54 Average EUR:USD forward rate ​ 1.10 ​ 1.09 ​ 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 only have an impact on profit with regard to our unhedged 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 - Unhedged foreign - currency monetary assets and liabilities 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 2023 2022 Year-end exposure toward all our major currencies 4.2 1.7 Average exposure 3.3 1.6 Highest exposure 4.2 1.7 Lowest exposure 2.5 1.3 ​ Foreign Currency Exchange Rate Sensitivity If, on December 31, 2023, 2022, and 2021, the foreign currency exchange rates had been higher/lower as described below, 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 ​ 2023 2022 2021 2023 2022 2021 Derivatives held within a designated cash flow hedge relationship ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ All major currencies –10% (2022: all major currencies –10%; 2021: all major currencies –10%) against the euro ​ ​ ​ ​ ​ ​ 238 ​ 135 ​ 106 All major currencies +10% (2022: all major currencies +10%; 2021: all major currencies +10%) against the euro ​ ​ ​ ​ ​ ​ -238 ​ -135 ​ -106 Thereof: USD –10% (2022: –10%; 2021: –10%) against the euro ​ ​ ​ ​ ​ ​ 131 ​ 29 ​ 36 Thereof: USD +10% (2022: +10%; 2021: +10%) against the euro ​ ​ ​ ​ ​ ​ ​ -131 ​ -29 ​ -36 Embedded derivatives ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ All currencies –10% against the respective functional currency -63 ​ -38 ​ -49 ​ ​ ​ ​ ​ ​ All currencies +10% against the respective functional currency ​ 64 ​ 31 ​ 40 ​ ​ ​ ​ ​ ​ Thereof: EUR –10% (2022: –10%; 2021: –10%) against the respective functional currency ​ -48 ​ -20 ​ -32 ​ ​ ​ ​ ​ ​ Thereof: EUR +10% (2022: +10%; 2021: +10%) against the respective functional currency ​ 48 ​ 20 ​ 32 ​ ​ ​ ​ ​ ​ Unhedged monetary assets and liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ All currencies –10% against the respective functional currency ​ -112 ​ -63 ​ -15 ​ ​ ​ ​ ​ ​ All currencies +10% against the respective functional currency ​ 112 ​ 63 ​ 15 ​ ​ ​ ​ ​ ​ Thereof: USD –10% (2022: –10%; 2021: –10%) against the respective functional currency ​ -46 ​ -44 ​ -2 ​ ​ ​ ​ ​ ​ Thereof: USD +10% (2022: +10%; 2021: +10%) against the respective functional currency ​ 46 ​ 44 ​ 2 ​ ​ ​ ​ ​ ​ ​ 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 (2023: 53%; 2022: 64%) and most of our financing transactions are based on fixed rates and long maturities (2023: 100%; 2022: 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 alter the interest cash flows of 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, 43% (2022: 52%) of our total interest-bearing financial liabilities outstanding as at December 31, 2023, had a fixed interest rate. The amounts as at December 31, 2023, relating to items designated as hedged items were as follows: Designated Hedged Items in Interest Rate Hedges ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2023 ​ ​ 2022 ​ ​ Fixed-Rate ​ Fixed-Rate ​ Fixed-Rate ​ Fixed-Rate ​ Borrowing in EUR Borrowing in USD Borrowing in EUR Borrowing in USD Notional amount 4,550 90 4,550 94 Carrying amount 3,964 89 3,732 95 Accumulated fair value adjustments in Other financial liabilities 556 -6 782 -9 Change in fair value used for measuring ineffectiveness for the reporting period 226 1 -723 -11 Accumulated amount of fair value hedge adjustments for hedged items ceased to be adjusted for hedging gains/losses 0 -7 0 -11 ​ The amounts as at December 31, 2023, designated as hedging instruments were as follows: Designated Hedging Instruments in Interest Rate Hedges ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2023 ​ ​ 2022 ​ ​ Interest Rate ​ Interest Rate ​ Interest Rate ​ Interest Rate ​ ​ Swaps for ​ Swaps for ​ Swaps for ​ Swaps for ​ EUR Borrowing USD Borrowing EUR Borrowing USD Borrowing Notional amount 4,550 90 4,550 94 Carrying amount ​ ​ ​ ​ ​ ​ ​ Other financial assets 0 0 0 0 Other financial liabilities -535 -1 -749 -3 Change in fair value used for measuring ineffectiveness for the reporting period -214 -2 700 10 ​ As at December 31, 2023, we held the following instruments to hedge exposures to changes in interest rates: Details on Hedging Instruments in Interest Rate Hedges ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 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 ​ ​ 5.941 % 5.365 % 4.705 % 5.340 % 5.503 % USD interest rate swaps ​ ​ ​ ​ Nominal amounts 90 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Average variable interest rate 6.150 % ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € 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 % ​ ​ 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 ​ 2023 ​ 2022 ​ Year-End Average High Low Year-End Average High Low Fair value interest rate risk ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ From investments 0.00 0.00 0.00 0.00 0.03 0.04 0.04 0.03 Cash flow interest rate risk ​ ​ ​ ​ ​ ​ ​ ​ ​ From investments (including interest - bearing cash) 3.26 4.70 7.45 3.26 6.19 5.83 7.21 4.87 From financing 0 1.10 1.73 0 1.45 1.71 1.76 1.45 From interest rate swaps 4.64 4.64 4.64 4.64 4.64 4.84 4.88 4.64 ​ 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. If, on December 31, 2023, 2022, and 2021, interest rates had been higher/lower this would have had the following effects on Financial income, net. Interest Rate Sensitivity ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Effects on Financial Income, ​ 2023 2022 2021 Derivatives held within a designated fair value hedge relationship ​ ​ ​ ​ ​ ​ Interest rates +100bps for U.S. dollar area/+100bps for euro area (2022: +75/+125bps for U.S. dollar/euro area; 2021: +75/+20bps for U.S. dollar/euro area) -46 -58 -11 Interest rates –100bps for U.S. dollar area/–100bps for euro area (2022: –25/–10bps for U.S. dollar/euro area; 2021: –25/–20bps for U.S. dollar/euro area) 46 5 10 Variable-rate financing ​ ​ ​ Interest rates +100bps for U.S. dollar area/+100bps for euro area (2022: +75/+125bps for U.S. dollar/euro area; 2021: +75/+20bps for U.S. dollar/euro area) 0 -14 -4 Interest rates –100bps for U.S. dollar area/–100bps for euro area (2022: –25/–10bps for U.S. dollar/euro area; 2021: –25/–20bps for U.S. dollar/euro area) ​ 0 ​ 1 ​ 3 Variable-rate investments ​ ​ ​ ​ ​ ​ Interest rates +100bps for U.S. dollar area/+100bps for euro area (2022: +75/+125bps for U.S. dollar/euro area; 2021: +75/+20bps for U.S. dollar/euro area) ​ 32 ​ 26 ​ 24 Interest rates –100bps for U.S. dollar area/–100bps for euro area (2022: –25/–10bps for U.S. dollar/euro area; 2021: –25/–20bps for U.S. dollar/euro area) -32 -5 ​ -9 ​ 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, 2023, our exposure from our investments in equity securities was €4,967 million (2022: €5,137 million; 2021: €5,799 million). Equity Price Sensitivity Our sensitivity towards a fluctuation in equity prices is as follows: Equity Price Sensitivity ​ ​ ​ ​ ​ ​ ​ ​ € millions 2023 2022 1 2021 1 Investments in equity securities ​ ​ Increase in equity prices and respective unobservable inputs of 22% - increase of financial income, net ​ 1,093 503 515 Decrease in equity prices and respective unobservable inputs of 22% - decrease of financial income, net ​ -1,093 -503 -515 ​ 1 For 2022 and 2021, a +/-10% increase and decrease was assumed. Most of our equity securities are within the venture-capital-related investment activities. For purposes of our equity price sensitivity disclosure, we benchmarked the historical average of public market returns of the NASDAQ and S&P 500 to the average annual venture capital benchmark returns over a 12-year period, which is the assumed average holding period of venture capital funds. Overall, our analysis indicated a blended return range of +/- 22% in 2023. ​ 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 2023 and 2022. 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 distributi

Fair Value Disclosures on Finan

Fair Value Disclosures on Financial Instruments	12 Months Ended
	Dec. 31, 2023
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), fair value through other comprehensive income (FVOCI), 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 ​ 12/31/2023 ​ ​ ​ ​ Carrying Amount ​ Measurement Categories ​ Fair Value ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ At Amortized At Fair Value Level 1 Level 2 Level 3 Total ​ ​ ​ ​ ​ Cost ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Assets ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash and cash equivalents ​ 8,124 ​ ​ ​ ​ ​ ​ ​ ​ Cash at banks 1 ​ AC ​ 3,369 ​ 3,369 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Time deposits 1 ​ AC ​ 2,277 ​ 2,277 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Money market and similar funds ​ FVTPL ​ 2,478 ​ ​ ​ 2,478 ​ 2,478 ​ ​ ​ ​ ​ 2,478 Trade and other receivables 6,525 ​ ​ ​ ​ ​ ​ ​ ​ Trade receivables 1 AC 5,775 5,775 ​ ​ ​ ​ ​ ​ ​ Trade receivables 1 ​ FVOCI ​ 122 ​ ​ ​ 122 ​ ​ ​ 122 ​ ​ ​ ​ Other receivables 2 — 628 ​ ​ ​ ​ ​ ​ ​ ​ Other financial assets 8,887 ​ ​ ​ ​ ​ ​ ​ ​ Debt securities AC 129 129 ​ ​ ​ 129 ​ ​ 129 Equity securities FVTPL 4,967 ​ ​ 4,967 ​ 156 0 4,811 4,967 Investments in associates 2 — 135 ​ ​ ​ ​ ​ ​ ​ ​ Time deposits AC 3,021 3,021 ​ ​ ​ ​ 3,021 ​ 3,021 Financial instruments related to employee benefit plans 2 — 244 ​ ​ ​ ​ ​ ​ ​ ​ Loans and other financial receivables AC 300 300 ​ ​ ​ ​ 300 ​ 300 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 52 ​ ​ 52 ​ ​ 52 ​ 52 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 -1,822 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Trade payables 1 AC -1,022 -1,022 ​ ​ ​ ​ ​ ​ ​ ​ ​ Other payables 2 — -800 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Financial liabilities -9,676 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Non-derivative financial liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Loans AC 0 0 ​ ​ ​ ​ ​ 0 ​ ​ 0 Bonds AC -6,780 -6,780 ​ ​ ​ -7,005 ​ 0 ​ ​ -7,005 Private placements AC -388 -388 ​ ​ ​ ​ ​ -374 ​ ​ -374 Lease liabilities 3 ​ ​ ​ -1,621 ​ -1,621 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other non-derivative financial liabilities AC -263 -263 ​ ​ ​ ​ ​ -263 ​ ​ -263 Derivative liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Designated as hedging instrument ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ FX forward contracts — -20 ​ ​ -20 ​ ​ ​ -20 ​ ​ -20 Interest rate swaps — -537 ​ ​ -537 ​ ​ ​ -537 ​ ​ -537 Not designated as hedging instrument ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ FX forward contracts FVTPL -66 ​ ​ -66 ​ ​ ​ -66 ​ ​ -66 Total financial instruments, net 12,038 4,798 ​ 7,034 ​ -4,242 ​ 2,268 ​ 4,816 2,720 ​ 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 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Trade receivables 1 FVOCI ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 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 Lease liabilities 3 ​ ​ ​ -2,140 ​ -2,140 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other non-derivative financial liabilities AC -422 -422 ​ ​ ​ ​ ​ -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 ​ 1 We do not separately disclose the fair value for cash and cash equivalents, trade receivables, and accounts payable as their carrying amounts are a reasonable approximation of their fair values. 2 Since the line items Trade receivables, Trade payables, and Other financial assets contain both financial and non-financial assets or liabilities (such as other taxes or advance payments), the carrying amounts of non-financial assets or liabilities are shown to allow a reconciliation to the corresponding line items in the Consolidated Statements of Financial Position. 3 For lease liabilities, separate disclosure of fair value is not required. Fair Values of Financial Instruments by Instrument Classification ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Category ​ 12/31/2023 ​ ​ Carrying Amount At Amortized Cost At Fair Value Financial assets ​ ​ ​ ​ ​ ​ ​ ​ At fair value through profit or loss FVTPL 7,502 ​ 7,502 At fair value through other comprehensive income ​ FVOCI ​ 122 ​ ​ ​ 122 At amortized cost AC 14,873 14,873 ​ Financial liabilities ​ ​ ​ At fair value through profit or loss FVTPL -66 ​ -66 At amortized cost AC -8,454 -8,454 ​ 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 fair value through other comprehensive income ​ FVOCI ​ 0 ​ ​ ​ 0 At amortized cost AC 12,847 12,847 ​ Financial liabilities At fair value through profit or loss FVTPL -88 -88 At amortized cost AC -12,862 -12,862 ​ ​ 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 1.0 to 17.5 ) Revenues of investees Discounts for lack of marketability ( 10% to 30 %) ​ The estimated fair value would increase (decrease) if: -The revenue multiples were higher (lower) -The investees’ revenues were higher (lower) -The liquidity discounts were lower (higher) ​ ​ ​ ​ Market approach. Venture capital method evaluating a variety of quantitative and qualitative factors such as actual and forecasted results, cash position, recent or planned transactions, and market comparable companies. ​ - 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 Deal contingent forward ​ Level 3 ​ 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. ​ Deal contingent premium as percentage of the equivalent at-the-money-forward option ​ The estimated fair value would increase (decrease) if: - the uncertainty of the deal and thus the deal contingency premium would decrease (increase) 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, did not take place in 2023 ( 2022: €93 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, as well as the deal contingent forward from our net investment hedge classified as Level 3 fair values: Reconciliation of Level 3 Fair Values ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2023 ​ ​ ​ 2022 ​ ​ Unlisted Equity Securities ​ ​ ​ Unlisted Equity Securities ​ ​ ​ ​ and Call Options on ​ Deal Contingent Forward and Call Options on Equity Deal Contingent Forward ​ ​ Equity Shares ​ ​ ​ Shares ​ ​ 1/1 4,883 0 ​ 4,881 ​ 0 Transfers ​ ​ ​ ​ ​ Into Level 3 9 ​ ​ 0 ​ 0 Out of Level 3 -8 ​ ​ -25 ​ 0 Purchases 417 ​ ​ 522 ​ 0 Sales -101 ​ ​ -43 ​ 0 Settlements ​ ​ ​ 91 ​ ​ ​ 0 Gains/losses ​ ​ ​ ​ ​ ​ Included in financial income, net -219 -106 ​ -789 ​ 0 Included in exchange differences in other comprehensive income -164 15 ​ 337 ​ 0 12/31 4,817 0 ​ 4,883 ​ 0 Change in unrealized gains/losses in profit or loss for equity investments held at the end of the reporting period 532 0 ​ -788 ​ 0 ​ 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, 2023
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 ​ 2023 ​ 2022 ​ Current ​ Non-Current ​ Total ​ Current Non-Current Total Prepaid expenses 844 ​ 386 ​ 1,230 ​ 828 ​ 512 ​ 1,340 Other tax assets 241 ​ 33 ​ 274 ​ 244 ​ 49 ​ 293 Total 1,085 ​ 419 ​ 1,504 ​ 1,072 ​ 561 ​ 1,633 / ​ 2,374 ​ 3,573 ​ 5,947 ​ 2,139 ​ 3,580 ​ 5,719 Prepaid expenses and other tax assets as % of / ​ 46 ​ 12 ​ 25 ​ 50 ​ 16 ​ 29 ​ 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, 2023
Other Tax Liabilities
Other Tax Liabilities	(G.2) Other Tax Liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2023 ​ 2022 ​ Current ​ Non-Current ​ Total ​ Current Non-Current Total Other tax liabilities 871 ​ 0 ​ 871 ​ 662 ​ 0 ​ 662 / ​ 5,648 ​ 698 ​ 6,346 ​ 4,818 ​ 705 ​ 5,523 Other tax liabilities as % of / 15 ​ 0 ​ 14 ​ 14 ​ 0 ​ 12 ​ 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, 2023
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, 2023, 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. 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, 2023, 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 had misappropriated trade secrets of Teradata, had infringed Teradata’s copyrights (this claim was subsequently withdrawn by Teradata), and had 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 2024. 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 €416 million (2022: €344 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 in other countries. SAP’s Office of Ethics & Compliance (OEC) conducted investigations with the assistance of an external law firm and voluntarily advised the U.S. Securities and Exchange Commission (U.S. SEC), the U.S. Department of Justice (U.S. DOJ), and local authorities where potential violations were investigated. In early January 2024, following comprehensive and exhaustive investigations, dialogue, and corresponding remediation activities, SAP entered into final settlement agreements with U.S. SEC and U.S. DOJ, as well as with local authorities and parties in South Africa, to resolve criminal and civil claims fully and finally against SAP. Under these agreements, SAP is required to make payments amounting to €207 million. As a consequence, as at December 31, 2023, provisions for fines in regulatory compliance matters totaling €155 million (December 31, 2022: €0 million, June 30, 2023: €170 million) were recognized in our Consolidated Financial Statements as well as repayments to customers, for which revenue recognized from contracts with customers have been reversed. A considerable portion of these repayments to customers was eligible to be credited against the fines incurred in the regulatory compliance matters. Immaterial amounts were already paid in 2022. The remaining payments will be made to a large extent within the first half of 2024.

Board of Directors

Board of Directors	12 Months Ended
	Dec. 31, 2023
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, 2023 Christian Klein Chief Executive Officer Strategy & Operations, Corporate Development, Sustainability, Business AI, and Compliance Supervisory Board, adidas AG, Herzogenaurach, Germany Dominik Asam (from March 7, 2023) Chief Financial Officer Global Finance and Administration including Legal, Investor Relations, Internal Audit, Data Protection & Export Control Supervisory Board, Bertelsmann Management SE and Bertelsmann SE & Co. KGaA, Guetersloh, Germany Sabine Bendiek (until December 31, 2023) Chief People & Operating Officer, Labor Relations Director HR Strategy, Business Transformation, Leadership Development, Talent Development Supervisory Board, Schaeffler AG, Herzogenaurach, Germany Juergen Mueller Chief Technology Officer Technology & Innovation Technology and Innovation Strategy, SAP Business Technology Platform including Data Management, Analytics and Planning, Integration, Application Development Capabilities, Global Security Scott Russell Customer Success Global Field Organization including Sales, Services, Partner Ecosystem, Customer Engagement, Working Capital Management Thomas Saueressig SAP Product Engineering Global Responsibility for all SAP Business Software Applications, Cloud Operations and Support, Cross-Development Functions, SAP Enterprise Adoption Organization, Emarsys Board of Directors, Nokia Corporation, Espoo, Finland Gina Vargiu-Breuer (from February 1, 2024) People & Culture, Labor Relations Director Julia White Chief Marketing and Solutions Officer Global Marketing, Corporate Communications, Government Affairs Executive Board Members Who Left During 2023 Luka Mucic (until March 31, 2023) Supervisory Board Memberships on supervisory boards and other comparable governing bodies of enterprises, other than subsidiaries of SAP, on December 31, 2023 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, SAP Germany SE & Co. KG, Walldorf, Germany 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 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 Jennifer Xin-Zhe Li 3, 5 General Partner of Changcheng Investment Partners, Beijing, China Board of Directors, ABB Ltd., Zurich, Switzerland Board of Directors, Kone Oy, Espoo, Finland (until February 28, 2023) Board of Directors, Full Truck Alliance Co. Ltd., Nanjing, Jiangsu, 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 3, 4, 7 Managing Director of Oswald Consulting GmbH, Walldorf, Germany Advisory Board, TSG 1899 Hoffenheim Fußball-Spielbetriebs GmbH, Sinsheim, Germany Advisory Board, appliedAI Initiative GmbH, Munich, Germany (from January 1, 2024) Christine Regitz 1, 2, 4, 5 Vice President, Global Head of SAP Women in Tech Supervisory Board, Schloss Dagstuhl – Leibniz Center for Informatics, Wadern, Germany Supervisory Board, HV Capital Manager GmbH, Munich, Germany Dr. h. c. Punit Renjen (from May 11, 2023) Independent Management Consultant Dr. Friederike Rotsch 2, 3, 6, 7 General Counsel, Deutsche Bank AG, Frankfurt am Main, Germany Heike Steck 1, 2, 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, SAP Germany SE & Co. KG, Walldorf, Germany Dr. Rouven Westphal 2, 4, 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 2, 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 Member of the SAP SE Works Council (Europe) Supervisory Board Members Who Left During 2023 Prof. Dr. Gesche Joost (until May 11, 2023) Professor for Design Research and Head of the Design Research Lab, Berlin University of the Arts 1 Appointed by the SAP SE Works Council (Europe) 2 Member of the Company’s Personnel and Governance Committee 3 Member of the Company’s Audit and Compliance Committee 4 Member of the Company’s Technology and Strategy Committee 5 Member of the Company’s Finance and Investment Committee 6 Member of the Company’s Nomination Committee 7 Member of the Company’s People and Culture Committee 8 Member of the Company’s Go-To-Market and Operations Committee

Executive and Supervisory Board

Executive and Supervisory Board Compensation	12 Months Ended
	Dec. 31, 2023
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 2023, 2022, and 2021, 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 2023, 2022, and 2021 was as follows: Executive Compensation ​ ​ ​ ​ ​ ​ ​ ​ € thousands 2023 ​ 2022 2021 Short-term employee benefits 19,632 ​ 12,556 25,015 Share-based payment 24,469 ​ 20,726 25,095 Subtotal 44,101 ​ 33,282 50,110 Post-employment benefits 1,033 ​ -1,429 464 Thereof defined-benefit 673 ​ -1,433 461 Thereof defined-contribution 360 ​ 4 3 Termination Benefits ​ NA ​ 9,600 ​ NA Total 45,134 ​ 41,453 50,574 ​ Share-Based Payment for Executive Board Members ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 ​ 2022 2021 Number of share units granted 214,530 ​ 205,965 ​ 238,428 Total expense in € thousands 36,127 ​ 9,986 ​ 6,356 ​ 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 2023 ​ 2022 2021 DBO 12/31 2,192 ​ 1,462 ​ 3,435 Annual pension entitlement 137 ​ 114 ​ 108 ​ The total annual compensation of the Supervisory Board members is as follows: Supervisory Board Compensation ​ ​ ​ ​ ​ ​ ​ ​ € thousands 2023 ​ 2022 ​ 2021 Total compensation 5,427 ​ 5,206 ​ 3,856 Thereof fixed compensation 3,185 ​ 3,149 ​ 3,176 Thereof committee remuneration 2,242 ​ 2,058 ​ 680 ​ The Supervisory Board compensation is a short-term benefit. 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 ​ 2023 ​ 2022 ​ 2021 Payments ​ 2,329 2,217 2,159 DBO 12/31 ​ 33,251 31,217 42,313 ​ 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 2023, 2022, or 2021.

Related Party Transactions Othe

Related Party Transactions Other Than Board Compensation	12 Months Ended
	Dec. 31, 2023
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 ​ 2023 ​ 2022 ​ 2023 ​ 2022 ​ 2023 ​ 2022 ​ 2023 ​ 2022 Products and services provided NA NA 0 0 0 1 13 11 Products and services received NA NA 2 1 2 1 3 4 110 113 Sponsoring and other financial support provided NA NA NA NA 7 5 NA NA Outstanding balances at year end (Vendors) NA NA 0 0 0 0 -6 -18 Outstanding balances at year end (Customers) NA NA 0 0 0 0 0 4 Commitments at year end NA NA 0 0 42 2 51 NA NA ​ 1 Including services from employee representatives on the Supervisory Board in their capacity as employees of SAP 2 The longest of these commitments is five 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, 2023
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 BDO AG Wirtschaftsprüfungsgesellschaft (BDO) as SAP’s independent auditor for 2023. BDO has been the Company’s principal auditor since the fiscal year 2023. For prior fiscal years since 2002, KPMG AG Wirtschaftsprüfungsgesellschaft was the Company’s principal auditor. BDO and other firms in the global BDO network charged the following fees to SAP for audit and other professional services related to 2023 (KPMG for previous years): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2023 ​ 2022 ​ 2021 ​ BDO AG Foreign BDO ​ KPMG AG Foreign KPMG ​ KPMG AG Foreign ​ ​ ​ (Germany) ​ Firms ​ Total ​ (Germany) ​ Firms ​ Total ​ (Germany) ​ KPMG Firms ​ Total Audit fees 8 5 13 4 10 14 3 8 12 Audit-related fees 0 1 1 3 7 10 2 5 7 Tax fees 0 0 0 0 0 0 0 0 0 All other fees 0 0 0 0 0 0 0 0 0 Total 8 6 14 7 17 24 6 13 19 ​ Audit fees are the aggregate fees charged by BDO for auditing our consolidated financial statements and the statutory financial statements of SAP SE and its subsidiaries. The increase in audit fees for BDO AG is due to a centralized audit approach. Further, BDO Germany has engaged local BDO network firms to audit financial information of subsidiaries as part of the audit of our consolidated financial statements. Audit-related fees are fees charged by BDO 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, 2023
Events After the Reporting Period
Events After the Reporting Period	(G.8) Events After the Reporting Period Organizational Changes On January 9, 2024, SAP announced several organizational changes. Muhammad Alam was appointed a member of the Executive Board effective April 1, 2024, and a new Board area called Customer Services & Delivery will be formed under the leadership of Thomas Saueressig. The announced organizational changes might result in a change in SAP’s operating segments. Settlement to Resolve Criminal and Civil Claims in United States and South Africa Fully and Finally Against SAP In early January 2024, following exhaustive investigations, dialogue, and corresponding remediation activities, SAP entered into final settlement agreements with the U.S. SEC and U.S. DOJ, as well with as local authorities and parties in South Africa, to resolve criminal and civil claims fully and finally against SAP. For more information, see Note (G.3) . Transformation Program 2024: Focus on Scalability of Operations and Key Strategic Growth Areas In 2024, SAP will further increase its focus on key strategic growth areas, in particular business AI. It also intends to transform its operational setup to capture organizational synergies, and AI-driven efficiencies and prepare the Company for highly scalable future revenue growth. To this end, and to ensure that SAP’s skill set and resources continue to meet future business needs, SAP will execute a Company-wide restructuring program in 2024. The majority of the approximately 8,000 affected positions is expected to be covered by voluntary leave programs and internal re-skilling measures. Reflecting re-investments into strategic growth areas, SAP expects to exit 2024 at a headcount similar to current levels. Restructuring expenses are preliminarily projected at around €2 billion, the vast majority of which is expected to be recognized in the first half of 2024, impacting IFRS operating profit. Excluding restructuring expenses, the program is expected to provide only a minor cost benefit in 2024. Expected cost savings and re-investments are fully reflected in SAP’s 2024 outlook and the updated 2025 non-IFRS operating profit- and free cash flow ambition. The Supervisory Board of SAP SE nominates Pekka Ala-Pietilä as new member of the Supervisory Board On February 11, 2024, the Supervisory Board of SAP SE nominated Pekka Ala-Pietilä as a new member of the Supervisory Board and proposes Pekka Ala-Pietilä as the designated successor to Chairman Hasso Plattner. Pekka Ala-Pietilä will stand for election for a two-year term at the next Annual General Meeting and, if elected, will assume the role of chair. Punit Renjen has chosen to resign his mandate on the SAP Supervisory Board with effect from the end of SAP’s Annual General Meeting on May 15, 2024. SAP Completes First Tranche of Share Repurchase Program On February 14, 2024, the first tranche of the share repurchase program launched in 2023 was completed with a total volume of €1,011 million. For the volume processed until December 31, 2023, and for more information, see Note (E.2) .

Scope of Consolidation, Subsidi

Scope of Consolidation, Subsidiaries and Other Equity Investments	12 Months Ended
	Dec. 31, 2023
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 12/31/2021 290 Additions 26 Disposals -28 12/31/2022 ​ 288 Additions ​ 12 Disposals ​ -65 12/31/2023 235 ​ The additions relate to legal entities added in connection with acquisitions and foundations. The disposals are mainly due to mergers, liquidations, and divestitures of legal entities. Subsidiaries 1 Major Subsidiaries ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Total Revenue Profit/Loss Total Equity as Number of ​ ​ ​ ​ ​ in 2023 2 ​ (–) After Tax for ​ at 12/31/2023 2 ​ Employees as ​ Footnote ​ ​ ​ ​ ​ ​ 2023 2 ​ ​ ​ at 12/31/2023 3 ​ ​ ​ % € thousands € thousands € thousands ​ ​ ​ ​ Ariba Technologies India Private Limited, Bengaluru, India ​ 100 ​ 107,665 ​ 14,181 ​ 41,767 ​ 1,360 ​ ​ Ariba, Inc., Palo Alto, CA, United States 100 1,426,356 689,432 6,618,961 1,589 ​ ​ Concur Technologies, Inc., Bellevue, WA, United States ​ 100 ​ 2,169,139 ​ 408,667 ​ 8,828,126 ​ 3,217 ​ ​ SAP (China) Co., Ltd., Shanghai, China 100 1,313,574 21,903 -75,918 6,528 ​ 17 SAP (Schweiz) AG, Biel, Switzerland ​ 100 ​ 1,392,865 ​ 124,568 ​ 310,761 ​ 873 ​ ​ SAP (UK) Limited, Feltham, United Kingdom 100 1,431,680 66,373 204,673 1,658 ​ 17 SAP America, Inc., Newtown Square, PA, United States 100 8,476,670 -112,108 11,879,728 9,225 ​ ​ SAP Argentina S.A., Buenos Aires, Argentina ​ 100 ​ 237,309 ​ -19,467 ​ -7,742 ​ 1,134 ​ 17 SAP Asia Pte. Ltd., Singapore, Singapore 100 713,377 8,864 11,302 1,085 ​ 17 SAP Australia Pty Ltd, Sydney, Australia 100 808,936 -17,934 96,836 1,302 ​ ​ SAP Brasil Ltda., São Paulo, Brazil 100 810,113 37,881 112,716 2,839 ​ 17 SAP Canada Inc., Toronto, Canada 100 1,187,938 103,844 768,751 3,104 ​ ​ SAP Deutschland SE & Co. KG, Walldorf, Germany 100 5,724,456 819,333 1,796,440 5,048 ​ 9 SAP España - Sistemas, Aplicaciones y Productos en la Informática, S.A., Madrid, Spain ​ 100 ​ 640,969 ​ 29,122 ​ 120,151 ​ 959 ​ ​ SAP France S.A., Levallois-Perret, France 100 1,217,078 146,869 1,924,300 1,575 ​ ​ SAP Hungary Rendszerek, Alkalmazások és Termékek az Adatfeldolgozásban Informatikai Kft., Budapest, Hungary 100 169,259 6,545 35,395 1,452 ​ ​ SAP India Private Limited, Bengaluru, India 100 792,589 94,539 310,957 2,379 ​ ​ SAP Industries, Inc., Newtown Square, PA, United States 100 603,743 158,746 1,427,522 239 ​ ​ SAP Italia Sistemi Applicazioni Prodotti in Data Processing S.p.A., Vimercate, Italy 100 743,718 20,902 92,681 826 ​ ​ SAP Japan Co., Ltd., Tokyo, Japan 100 1,164,259 77,354 303,285 1,416 ​ ​ SAP Labs Bulgaria EOOD, Sofia, Bulgaria ​ 100 ​ 121,838 ​ 5,945 ​ 32,905 ​ 1,330 ​ ​ SAP Labs India Private Limited, Bengaluru, India 100 890,380 99,539 281,808 10,672 ​ ​ SAP Labs, LLC, Palo Alto, CA, United States 100 668,207 118,097 864,453 1,733 ​ ​ SAP México S.A. de C.V., Mexico City, Mexico 100 531,654 -6,246 131,233 1,118 ​ 17 SAP National Security Services, Inc., Newtown Square, PA, United States ​ 100 ​ 1,152,270 ​ 215,069 ​ 567,360 ​ 638 ​ ​ SAP Nederland B.V., 's-Hertogenbosch, the Netherlands 100 828,363 281,244 967,086 687 ​ 14 SAP Philippines, Inc., Taguig City, Philippines ​ 100 ​ 117,602 ​ 285 ​ 8,975 ​ 997 ​ 17 SAP Service and Support Centre (Ireland) Limited, Dublin, Ireland 100 336,355 85,456 125,741 1,757 ​ ​ SAP Services s.r.o., Prague, Czech Republic ​ 100 ​ 122,548 ​ 4,705 ​ 23,055 ​ 1,436 ​ ​ ​ 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 ​ 17 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 ​ 14 Baiza Capital Designated Activity Company, Dublin, Ireland ​ 0 ​ 5, 8 Baiza Capital Italia s.r.l., Milan, Italy ​ 0 ​ 5, 8 Baiza Capital LLC, Newark, NJ, United States ​ 0 ​ 8 Baiza Capital S.A., Luxembourg, Luxembourg ​ 0 ​ 8 Business Objects Holding B.V., 's-Hertogenbosch, the Netherlands 100 ​ 14 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 ​ ​ CallidusCloud (India) Private Limited, Hyderabad, India ​ 100 ​ ​ Christie Partners Holding C.V., 's-Hertogenbosch, the Netherlands 100 ​ ​ Cleanshelf, Inc., San Francisco, CA, United States ​ 100 ​ 5 ​ ​ ​ ​ ​ ​ ​ 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 (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 ​ 14 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 ​ 17 Concur Technologies (UK) Limited, Feltham, United Kingdom 100 ​ 17 ConTgo Consulting Limited, Feltham, United Kingdom 100 ​ 13, 17 ConTgo Limited, Feltham, United Kingdom 100 ​ 13 Crystal Decisions (UK) Limited, Feltham, United Kingdom 100 ​ 13 Delos Cloud GmbH, Schönefeld, Germany ​ 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 ​ ​ ESS Cubed Procurement Proprietary Limited, Johannesburg, South Africa ​ 100 ​ ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ FreeMarkets Ltda., São Paulo, Brazil 100 ​ hybris GmbH, Munich, Germany 100 ​ 10, 11 INNAAS s.r.l., Rome, Italy ​ 100 ​ ​ LeadFormix, Inc., San Ramon, CA, United States ​ 100 ​ ​ LeanIX France S.A.R.L., Courbevoie, France ​ 100 ​ 5 LeanIX GmbH, Bonn, Germany ​ 100 ​ 5 LeanIX SI d.o.o., Ljubljana, Slovenia ​ 100 ​ 5 LeanIX UK Limited, London, United Kingdom ​ 100 ​ 5 LeanIX US Holdings, Inc., Watertown, MA, United States ​ 100 ​ 5 LeanIX, B.V., Amsterdam, the Netherlands ​ 100 ​ 5 LeanIX, Inc., Houston, TX, United States ​ 100 ​ 5 LLC "Emarsys", Moscow, Russia ​ 100 ​ ​ LLC “SAP Labs“, Moscow, Russia 100 ​ LLC “SAP Ukraine”, Kyiv, Ukraine 100 ​ 17 Loyalsys Technologies Israel Ltd., Tel Aviv, Israel 100 ​ ​ LXTECH India Private Limited, Hyderabad, India ​ 100 ​ 5 Nihon Ariba K.K., Tokyo, Japan 100 ​ Outerjoin, Inc., San Ramon, CA, United States ​ 100 ​ ​ OutlookSoft Deutschland GmbH, Walldorf, Germany 100 ​ 10, 11 PT SAP Indonesia, Jakarta, Indonesia 99 ​ 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 ​ 14 Quadrem Overseas Cooperatief U.A., 's-Hertogenbosch, the Netherlands ​ 100 ​ ​ Quadrem Peru S.A.C., Lima, Peru ​ 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 ​ 17 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 ​ 14 SAP Chile Limitada, Santiago de Chile, Chile 100 ​ 17 SAP CIS, LLC, Moscow, Russia 100 ​ SAP Colombia S.A.S., Bogotá, D.C., Colombia 100 ​ 17 SAP Costa Rica, S.A., Escazú, Costa Rica 100 ​ 17 SAP ČR, spol. s r.o., Prague, Czech Republic 100 ​ SAP Cyprus Limited, Nicosia, Cyprus 100 ​ SAP Danmark A/S, Copenhagen, Denmark 100 ​ SAP Dritte Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany 100 ​ SAP društvo s ograničenom odgovornošću za digitalnu ekonomiju novog tisućljeća, Zagreb, Croatia ​ 100 ​ ​ SAP East Africa Limited, Nairobi, Kenya 100 ​ 17 SAP Egypt LLC, Cairo, Egypt 100 ​ 17 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 ​ 17 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 ​ 17 SAP Ireland US - Financial Services Designated Activity Company, Dublin, Ireland 100 ​ SAP Israel Ltd., Ra’anana, Israel 100 ​ 17 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, 17 SAP Middle East FZ-LLC, Dubai, United Arab Emirates 100 ​ 17 SAP Nederland Holding B.V.,‘s-Hertogenbosch, the Netherlands 100 ​ 14 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 ​ 17 SAP Polska Sp. z o.o., Warsaw, Poland 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, 17 SAP Retail Solutions Beteiligungsgesellschaft GmbH, Walldorf, Germany 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 ​ 17 ​ ​ ​ ​ ​ ​ 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 WLL, Doha, Qatar 49 ​ 6, 17 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 ​ 17 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 ​ 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 ​ 7 SAPV (Mauritius), Ebene, Mauritius 100 ​ 7 SC SAP Romania SRL, Bucharest, Romania ​ 100 ​ ​ Shanghai SAP Cloud Technology Company, Ltd., Shanghai, China ​ 70 ​ ​ Signavio UK Ltd, Birmingham, United Kingdom ​ 100 ​ 13 Signavio, Inc., Newtown Square, PA, United States ​ 100 ​ ​ SuccessFactors (Philippines), Inc., Pasig City, Philippines 100 ​ 17 ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ SuccessFactors, Inc., Newtown Square, PA, United States ​ 100 ​ ​ Sybase Angola, LDA, Luanda, Angola 100 ​ 16 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 ​ 17 Systems Applications Products Nigeria Limited, Victoria Island, Nigeria 100 ​ 17 Taulia (Shanghai) Smart Technology Co. Ltd., Shanghai, China ​ 100 ​ ​ Taulia Arabia LLC, Riyadh, Kingdom of Saudi Arabia ​ 100 ​ 5 Taulia Australia Pty. Ltd., Sydney, Australia ​ 100 ​ ​ Taulia Bulgaria EOOD, Sofia, Bulgaria ​ 100 ​ ​ Taulia GmbH, Düsseldorf, Germany ​ 100 ​ 12 Taulia LLC, San Francisco, CA, United States ​ 96 ​ ​ Taulia Singapore Pte. Ltd., Singapore, Singapore ​ 100 ​ ​ Taulia Trade Technology GmbH, Düsseldorf, Germany ​ 100 ​ 12 Taulia UK Ltd., London, United Kingdom ​ 100 ​ ​ Technology Management Associates Inc., Chantilly, VA, United States ​ 100 ​ ​ TRX Europe Limited, Feltham, United Kingdom 100 ​ 13, 17 TRX Technologies India Private Limited, Bengaluru, India 100 TRX UK Limited, Feltham, United Kingdom 100 13 TRX, Inc., Bellevue, WA, United States 100 Volume Integration, Inc., Chantilly, 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, 2023, 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 2023. 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 HGB, section 316 (1), the subsidiary is exempt from having its financial statements audited in respect of its financial year ended December 31, 2023. 13 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, 2023. 14 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 in respect of its financial year ended December 31, 2023, or in respect of its financial year ended September 30, 2023, respectively. 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, 2023, or in respect of its financial year ended September 30, 2023, respectively. 16 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, 2023. 17 Entity with support letter issued by SAP SE. 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 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, L.P., Menlo Park, CA, United States ​ BGS Holdings, Inc., Austin, TX, United States ​ BioCatch Ltd., Tel Aviv, Israel ​ 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., Miami, FL, United States ​ Boldstart Ventures VI, L.P., Miami, FL, United States ​ Brightfield Holdings, Inc., New York, NY, United States ​ Bryj Technologies, Inc. (fka Follow Analytics, Inc.), San Francisco, CA, United States ​ BY Capital 2 GmbH & Co. KG, Berlin, Germany ​ 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 ​ Cofinity-X GmbH, Cologne, Germany ​ Collectly, Inc., Pasadena, 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 QZ, LLC, Palo Alto, CA, United States ​ Costanoa Venture Capital III L.P., Palo Alto, CA, United States ​ Creandum SPV TR (D) AB, Stockholm, Sweden ​ Cultivate Rollco LLc (fka Cultivate Technology, Inc.), San Francisco, CA, United States ​ 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 ​ Essence VC III, L.P., Seattle, WA, United States ​ FeedZai S.A., Lisbon, Portugal ​ Felix Capital Fund III, London, United Kingdom ​ Felix Ventures II, L.P., London, United Kingdom ​ Filament 2024, L.P., Brooklyn, NY, United States ​ Finco Services, Inc. (dba Current), New York, NY, United States ​ FloQast, Inc., Los Angeles, 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 ​ Haystack Ventures VII, L.P., San Francisco, CA, United States ​ Huntress Labs Incorporated, Ellicott City, MD, 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 ​ JetLenses Inc. (dba Verse Medical), New York, NY, 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 Opportunity Fund, L.P., St. Peter Port, Guernsey, Channel Islands ​ Local Globe VII, L.P., St. Peter Port, Guernsey, Channel Islands ​ Local Globe VIII, L.P., St. Peter Port, Guernsey, Channel Islands ​ Local Globe X, L.P., St. Peter Port, Guernsey, Channel Islands ​ Local Globe XI, L.P., St. Peter Port, Guernsey, Channel Islands ​ Mango Capital 2018, L.P., Los Altos, CA, United States ​ Mango Capital 2020, L.P., Los Altos, CA, United States ​ Mango Capital 2022, L.P., Los Altos, CA, United States ​ Matillion Ltd., Altrincham, United Kingdom ​ Medable Inc., Palo Alto, CA, United States ​ Mosaic Ventures Investors Fund I, L.P., London, United Kingdom ​ Notation Capital, L.P., Brooklyn, NY, United States ​ Notation Capital II CIRC, LLC, Brooklyn, NY, United States ​ Notation Capital II, L.P., Brooklyn, NY, United States ​ Notation Capital III, L.P., Brooklyn, NY, United States ​ OpenX Software Limited, Pasadena, CA, United States ​ Paper Education Company Inc., Quebec, 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 Parallel Fund, L.P., Austin, TX, United States ​ Sapphire Sport Parallel Fund II, L.P., Austin, TX, United States ​ Sapphire Sport, L.P., Austin, TX, United States ​ Side, Inc., San Francisco, CA, United States ​ Simpplr Inc., Redwood City, 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 ​ 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, 2023
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 ​ ​ ​ ​ 2023 2022 2023 2022 2021 Australian dollar AUD 1.6263 1.5693 1.6285 1.5174 1.5747 Canadian dollar CAD 1.4642 1.4440 1.4596 1.3703 1.4835 Swiss franc CHF 0.9260 0.9847 0.9717 1.0052 1.0814 Pound sterling GBP 0.8691 0.8869 0.8699 0.8526 0.8600 Japanese yen JPY 156.33 140.66 151.94 138.01 129.86 U.S. dollar USD 1.1050 1.0666 1.0816 1.0539 1.1835
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)
Updated Cost Allocation Policy	Updated Cost Allocation Policy Starting January 1, 2023, all activities related to changes in the code of SAP’s cloud and on-premise solutions are treated as development-related activities. Some of those activities, specifically code corrections, were previously considered as support-related activities. SAP believes that this update aligns SAP’s accounting policy with market standards and increases comparability to its peers. For the full year 2023, the update of our cost allocation policy led to an increase in the cloud gross profit of approximately €95 million (2022: €88 million, 2021: €61 million), an increase in the software license and support gross profit of approximately €275 million (2022: €310 million, 2021: €326 million), and an increase in our research & development (R&D) expenses of approximately €370 million (2022: €398 million, 2021: €388 million). Prior periods have been adjusted to reflect the updated cost allocation policy.
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. Note (D.3) Please also note the Updated Cost Allocation Policy
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 Material 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 material 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 the IFRS standards (such as IAS 1 (Presentation of Financial Statements), IAS 7 (Statement of Cash Flows), IFRS 7 (Financial Instruments Disclosure), and IFRS 16 (Lease Liability in a Sale and Leaseback Transaction)) 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 profit after tax. ​
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. If SAP pays consideration to a customer in exchange for a distinct good or service, and such purchase is linked to a customer contract, an estimate of fair value of such goods and services is required to conclude whether or not to account for a reduction in the transaction price of the linked customer contract. ​ 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 individually negotiated contractual renewal prices are substantive, we have established floor prices based on internal calculation 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 (input-based 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 in determining 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 ​ Depending on the business model, we measure trade receivables and contract assets from contracts with customers either at amortized cost, or at fair value through other comprehensive income (OCI) 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 seven 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 the incremental costs of obtaining a customer contract as incurred if we expect an amortization period of one year or less. The regular review of the amortization periods resulted in a shorter contract life for on-premise support contracts and consequently in an accelerated amortization of costs related to these contracts. This results, for capitalized cost of obtaining customer contracts as of December 31, 2023, in higher amortization expenses amounting to €121 million for 2023 and approximately €80 million for 2024. 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 five 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 equity-settled and cash-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 SAP Long-Term Incentive Program 2020 (LTI 2020) is 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 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 the OWN SAP share purchase plan, we grant our employees discounts on share purchases. As 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. ​
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. Other depreciation and amortization expense is directly allocated to the operating segments. 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, including goodwill impairment charges, 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 - Regulatory compliance matter 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 is 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 five 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 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. 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 classified as FVTPL. Generally, other financial assets with cash flows consisting solely of principal and interest are held within a business model whose objective is "hold to collect" and are thus classified as AC. Occasionally, such other financial assets are held within a business model whose objective is "hold to collect and sell" in which case they are classified as FVOCI. 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: - For cash at banks, time deposits, and debt securities such as acquired bonds and acquired commercial papers, we apply the low credit risk exception, as it is our policy to invest only in high-quality assets of issuers with a minimum rating of at least investment grade to minimize the risk of credit losses. Thus, these assets are always allocated to stage 1 of the three-stage credit loss model, and we record a loss allowance at an amount equal to 12-month expected credit losses. This loss allowance is calculated based on our exposure 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. Even though we invest only in assets of at least investment-grade, we also closely observe the development of credit default swap spreads as a measure of market participants’ assessments of the creditworthiness of a debtor to evaluate probable significant increases in credit risk to timely react to changes should these manifest. Among others, 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 if there is a drastic increase in a counterparty’s credit default swap spread for a prolonged time period while the overall market environment remains generally 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. - Loans and other financial receivables are monitored based on borrower-specific internal and external information to determine whether there has been a significant increase in credit risk since initial recognition. We consider such assets to be in default if they are significantly beyond their due date or if the borrower is unlikely to pay its obligation. A write-off occurs when the likelihood of recovery is considered remote, for example when bankruptcy proceedings have been finalized or when all enforcement efforts have been exhausted. 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 in Hedge Accounting Relationships 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 in hedge accounting, 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 to 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)Net Investment Hedge In general, we do not hedge the foreign currency exposure from the net assets of subsidiaries with a functional currency different from the euro, and we do not apply net investment hedge accounting. However, in selected cases we might do so, and we applied net investment hedge accounting in 2023. For more information, see Note (D.1) The designated component in hedge accounting is the spot price of the derivatives designated and qualifying as net investment hedges. Accordingly, the effective portion of this component determined on a present value basis is recorded in Other comprehensive income. All other not-designated components or ineffective portions 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 in the same period when the foreign operation is partially disposed of or sold. c) 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. d) 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: - The effect of the counterparty and our own credit risk on the fair value of the forward exchange contracts and interest rate swaps, which is not reflected in the respective hedged item, and - Differences in the timing of hedged item and hedged transaction in our cash flow hedges.
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 2023, 2022, and 2021, 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.
Recognition of Income-Related Government Grants	​ y Recognition of Income-Related Government Grants ​ We recognize Income-Related Government Grants as a reduction of the related expense in the period in which the expense is incurred.
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 .

Basis for Preparation (Tables)

Basis for Preparation (Tables)	12 Months Ended
	Dec. 31, 2023
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 ​ ​ ​ ​ 2023 2022 2023 2022 2021 Australian dollar AUD 1.6263 1.5693 1.6285 1.5174 1.5747 Canadian dollar CAD 1.4642 1.4440 1.4596 1.3703 1.4835 Swiss franc CHF 0.9260 0.9847 0.9717 1.0052 1.0814 Pound sterling GBP 0.8691 0.8869 0.8699 0.8526 0.8600 Japanese yen JPY 156.33 140.66 151.94 138.01 129.86 U.S. dollar USD 1.1050 1.0666 1.0816 1.0539 1.1835

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 31, 2023
Revenue
Schedule of revenue by region	​ ​ ​ ​ ​ ​ ​ ​ € millions 2023 2022 2021 Germany 4,921 4,469 4,324 Rest of EMEA 9,083 8,440 8,135 EMEA 14,004 12,909 12,458 United States 10,204 9,799 8,235 Rest of Americas 2,558 2,427 2,056 Americas 12,762 12,227 10,292 Japan 1,243 1,218 1,286 Rest of APJ 3,199 3,166 2,917 APJ 4,441 4,384 4,204  SAP Group 31,207 29,520 26,953 ​
Schedule of major revenue classes by region	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Cloud Revenue ​ Cloud and Software Revenue ​ ​ ​ ​ ​ ​ 2023 2022 2021 2023 2022 2021 EMEA ​ 5,241 ​ 4,137 ​ 3,196 ​ 12,028 ​ 11,081 ​ 10,820 Americas ​ 6,642 ​ 5,810 ​ 4,354 ​ 10,959 ​ 10,456 ​ 8,808 APJ ​ 1,781 ​ 1,478 ​ 1,151 ​ 3,937 ​ 3,855 ​ 3,732  SAP Group ​ 13,664 ​ 11,426 ​ 8,701 ​ 26,924 ​ 25,391 ​ 23,361 ​
Schedule of reconciliation of activities impacting contract liabilities	​ ​ ​ ​ € billions 2023 / 5.3 Increases resulting from billing and invoices becoming due 11.4 Decreases resulting from satisfaction of performance obligations -11.0 Other 1 -0.7 / 12/31/2023 5.0 ​ 1 Other includes, for example, the impact of foreign currency translation and business combinations and divestitures.

Trade and Other Receivables (Ta

Trade and Other Receivables (Tables)	12 Months Ended
	Dec. 31, 2023
Trade and Other Receivables
Schedule of trade and other receivables	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2023 ​ 2022 ​ Current Non-Current Total Current Non-Current Total Trade receivables, net 5,892 5 5,897 5,782 0 5,782 Other receivables 429 198 627 454 169 623 / Total 6,321 203 6,524 6,236 169 6,405

Capitalized Cost from Contrac_2

Capitalized Cost from Contracts with Customers (Tables)	12 Months Ended
	Dec. 31, 2023
Capitalized Cost from Contracts with Customers
Schedule of Capitalized Cost from Contracts with Customers	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2023 2022 ​ Current Non-Current Total Current Non-Current Total Capitalized cost of obtaining customer contracts 1,046 ​ 2,918 ​ 3,964 ​ 871 2,812 3,684 Capitalized cost to fulfill customer contracts 199 ​ 236 ​ 436 ​ 164 206 370 Capitalized contract cost ​ 1,246 ​ 3,154 ​ 4,400 ​ 1,036 ​ 3,019 ​ 4,054 / 2,374 ​ 3,573 ​ 5,947 ​ 2,139 ​ 3,580 5,719 Capitalized contract cost as % of / 52 ​ 88 ​ 74 ​ 48 84 71 ​
Schedule of Amortization Expense	​ ​ ​ ​ ​ ​ € millions 2023 2022 Capitalized cost of obtaining customer contracts 1,000 725 Capitalized cost to fulfill customer contracts 327 243 ​

Employee Headcount (Tables)

Employee Headcount (Tables)	12 Months Ended
	Dec. 31, 2023
Employee Headcount
Schedule of Employee Headcount	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Full-time equivalents ​ 12/31/2023 ​ 12/31/2022 ​ 12/31/2021 ​ EMEA Americas APJ Total EMEA Americas APJ Total EMEA Americas APJ Total Cloud and software 1 4,389 ​ 4,266 ​ 4,426 ​ 13,080 4,178 4,025 4,538 12,740 4,551 4,191 4,406 13,148 Services 8,178 ​ 5,013 ​ 5,481 ​ 18,672 8,129 5,106 5,769 19,005 8,095 5,053 5,864 19,012 Research and development 1 18,086 ​ 5,884 ​ 12,474 ​ 36,444 17,764 5,752 11,764 35,280 16,487 5,641 11,248 33,377 Sales and marketing 12,086 ​ 10,300 ​ 5,342 ​ 27,728 11,671 10,633 5,463 27,766 10,721 10,186 5,183 26,090 General and administration 3,619 ​ 1,777 ​ 1,307 ​ 6,704 3,387 1,804 1,240 6,431 3,278 1,866 1,164 6,308 Infrastructure 2,834 ​ 1,274 ​ 867 ​ 4,975 2,795 1,382 912 5,089 2,602 1,299 821 4,722 SAP Group (December 31) 49,191 ​ 28,515 ​ 29,897 ​ 107,602 47,924 28,702 29,686 106,312 45,734 28,236 28,687 102,658 Thereof acquisitions 421 ​ 138 ​ 0 ​ 558 188 189 8 385 377 44 44 465 SAP Group (months' end average) 48,222 ​ 28,239 ​ 29,582 ​ 106,043 47,359 28,785 29,438 105,582 44,622 27,822 28,009 100,453 ​ 1 Due to the updated cost allocation policy described in Note (IN.1) , headcount numbers for the comparative period were adjusted accordingly.

Employee Benefits Expenses (Tab

Employee Benefits Expenses (Tables)	12 Months Ended
	Dec. 31, 2023
Employee Benefits Expenses
Schedule of Components of Employee Benefits Expenses	​ ​ ​ ​ ​ ​ ​ ​ € millions 2023 2022 2021 Salaries 12,128 11,369 10,120 Social security expenses 1,919 1,779 1,516 Share-based payment expenses 2,220 1,431 1,334 Pension expenses 438 447 390 Employee-related restructuring expenses 222 85 25 Termination benefits outside of restructuring plans 64 44 101 Employee benefits expenses 16,992 15,157 13,487 ​

Share-Based Payments (Tables)

Share-Based Payments (Tables)	12 Months Ended
	Dec. 31, 2023
SHARE-BASED PAYMENTS
Schedule of Share-Based Payment Expense	​ ​ ​ ​ ​ ​ ​ ​ € millions 2023 2022 2021 Cost of cloud ​ 94 ​ 53 ​ 51 Cost of software licenses and support 38 48 49 Cost of services 375 250 233 Research and development 703 440 402 Sales and marketing 834 503 513 General and administration 175 137 87 Share-based payment expenses 2,220 1,431 1,334 Thereof cash-settled share-based payments 806 356 1,136 Thereof equity-settled share-based payments 1,414 1,075 199
Equity-Settled Share-Based Payments
SHARE-BASED PAYMENTS
Schedule of Number of Shares Purchased	​ ​ ​ ​ ​ ​ ​ ​ Millions 2023 2022 2021 Own 6.5 9.2 5.7
Summary of Fair Value and Parameters Used at Grant Date	Fair Value and Parameters Used at Grant Date in 2023 ​ ​ ​ ​ ​ Move €, unless otherwise stated (2022–2023 Tranches) Weighted average fair value as at grant date ​ 111.23 Information how fair value was measured at grant date ​ ​ Valuation model used Other 1 Weighted average share price 114.25 Weighted average expected dividend yield (in %) 1.79 Weighted average initial life at grant date (in years) 1.7 Weighted average remaining life of awards outstanding as at 12/31/2023 (in years) 1.1 ​ 1 For these awards, the fair value is calculated by subtracting expected future dividends, if any, until maturity of the respective award from the prevailing share price as at the measurement date. Fair Value and Parameters Used at Grant Date in 2022 ​ ​ ​ €, unless otherwise stated Move ​ ​ (2022 Tranches) Weighted average fair value as at grant date 93.80 Information how fair value was measured at grant date Valuation model used Other 1 Weighted average share price 97.61 Weighted average expected dividend yield (in %) 2.43 Weighted average initial life at grant date (in years) 1.6 Weighted average remaining life of awards outstanding as at 12/31/2022 (in years) 1.2 ​ 1 For these awards, the fair value is calculated by subtracting expected future dividends, if any, until maturity of the respective award from the prevailing share price as at the measurement date. ​
Summary of Changes in Numbers of Outstanding Awards	​ ​ ​ ​ ​ Move Thousands, unless otherwise stated (2022-2023 Tranches) 12/31/2021 ​ NA Granted 2 15,371 Adjustment based upon KPI target achievement -139 Exercised -3,258 Forfeited -470 12/31/2022 11,504 Granted 2 13,760 Adjustment based upon KPI target achievement 115 Exercised -7,675 Forfeited -403 Change in settlement 2 ​ -471 12/31/2023 16,830 ​ 2 We have changed the classification of some share units granted under the Move plan with the initial intention to settle in shares from equity-settled to cash-settled because a cash outflow became probable. Share units with switched classification are considered in the number of granted share units.
Summary of Share Based Payment Liabilities As Part of Other Non-Financial Liabilities	​ ​ ​ ​ ​ ​ ​ ​ € millions 2023 2022 2021 Own 239 307 200 Move (2022–2023 Tranches) 1,175 768 NA Total 1,414 1,075 200
Cash-Settled Plans
SHARE-BASED PAYMENTS
Summary of Fair Value and Parameters Used at Grant Date	Fair Value and Parameters Used at Year End 2023 ​ ​ ​ ​ ​ ​ €, unless otherwise stated LTI 2020 Move ​ ​ (2020-2023 ​ (2020–2023 ​ Tranches) Tranches) Weighted average fair value as at 12/31/2023 ​ 154.24 ​ 137.98 Information how fair value was measured at measurement date ​ ​ ​ Valuation model used Monte Carlo ​ Other 3 Share price ​ 139.48 ​ 139.48 Expected volatility (in %) 15 to 23 ​ NA Expected dividend yield (in %) NA ​ 1.52 Weighted average remaining life of awards outstanding as at 12/31/2023 (in years) 1.9 ​ 0.7 ​ 3 For these awards, the fair value is calculated by subtracting expected future dividends, if any, until maturity of the respective award from the prevailing share price as at the measurement date. Fair Value and Parameters Used at Year End 2022 ​ ​ ​ ​ ​ ​ €, unless otherwise stated LTI 2020 Move ​ ​ (2020 -2022 ​ (2019-2022 ​ Tranches) Tranches) Weighted average fair value as at 12/31/2022 ​ 94.83 ​ 94.78 Information how fair value was measured at measurement date ​ ​ ​ Valuation model used Monte Carlo ​ Other 3 Share price ​ 96.39 ​ 96.39 Expected volatility (in %) 24 to 31 ​ NA Expected dividend yield (in %) NA ​ 2.03 Weighted average remaining life of awards outstanding as at 12/31/2022 (in years) 2.3 ​ 0.8 ​ 3 For these awards, the fair value is calculated by subtracting expected future dividends, if any, until maturity of the respective award from the prevailing share price as at the measurement date.
Summary of Changes in Numbers of Outstanding Awards	​ ​ ​ ​ ​ ​ Thousands, unless otherwise stated LTI 2020 Move ​ ​ (2020–2023 ​ (2019–2023 ​ ​ Tranches) ​ Tranches) 12/31/2021 340 18,783 Granted 4 206 2,997 Adjustment based upon KPI target achievement NA -36 Exercised 0 -8,869 Forfeited 0 -1,016 12/31/2022 546 11,859 Granted 4 215 1,900 Adjustment based upon KPI target achievement -64 -57 Exercised 0 -7,234 Forfeited ​ -91 ​ -266 Change in settlement 4 NA 470 12/31/2023 605 6,672 ​ ​ ​ ​ ​ Total carrying amount (in € millions) of liabilities as at ​ ​ 12/31/2022 23 752 12/31/2023 59 644 ​ ​ ​ ​ ​ Total intrinsic value of vested awards (in € millions) as at ​ ​ 12/31/2022 3 0 12/31/2023 15 ​ 0 ​ ​ ​ ​ ​ Weighted average share price (in €) for awards exercised in ​ ​ 2022 NA 97.35 2023 NA 117.86 ​ ​ ​ ​ ​ Total expense (in € millions) recognized in ​ ​ 2021 9 1,139 2022 8 346 2023 36 764 ​ 4 We have changed the classification of some share units granted under the Move plan with the initial intention to settle in shares from equity-settled to cash-settled because a cash outflow became probable. Share units with switched classification are considered in the number of granted share units.
Summary of Share Based Payment Liabilities As Part of Other Non-Financial Liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2023 ​ 2022 ​ Current Non-Current Total Current Non-Current Total Share-based payment liabilities 555 ​ 152 ​ 707 524 ​ 279 ​ 803 / ​ 5,648 ​ 698 ​ 6,346 ​ 4,818 ​ 705 ​ 5,523 Share-based payment liabilities as % of / ​ 10 ​ 22 ​ 11 ​ 11 ​ 40 ​ 15 ​

Pension Plans and Similar Obl_2

Pension Plans and Similar Obligations (Tables)	12 Months Ended
	Dec. 31, 2023
Pension Plans and Similar Obligations
Schedule of Total Expense of Defined Benefit Pension Plans	​ ​ ​ ​ ​ ​ ​ ​ € millions 2023 2022 2021 Defined contribution plans 381 425 328 Defined benefit pension plans 57 22 62 Pension expenses 438 447 390
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 ​ ​ ​ 2023 2022 2023 2022 2023 2022 2023 2022 Present value of the DBO 1,060 949 686 577 256 211 2,002 1,737 Fair value of the plan assets 1,063 953 672 579 98 91 1,833 1,623 Net defined benefit liability (asset) 1 0 0 64 57 158 120 222 177 Thereof: Net defined benefit asset ​ 0 ​ 0 ​ -17 ​ -16 ​ -63 ​ 0 ​ -79 ​ -16 Net defined benefit liability ​ 0 ​ 0 ​ 80 ​ 73 ​ 221 ​ 120 ​ 301 ​ 193 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net defined benefit asset as % of / 0 0 0 0 1 ​ 0 1 0 Net defined benefit liability as % of / ​ 0 ​ 0 ​ 19 ​ 20 ​ 51 ​ 33 ​ 69 ​ 54 ​ ¹ After the effects of the asset ceiling
Schedule of Actuarial Assumptions	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Percent ​ Domestic Plans ​ Foreign Plans ​ Other Foreign Post-Employment Plans ​ 2023 2022 2021 2023 2022 2021 2023 2022 2021 Discount rate 3.5 4.2 1.2 2.0 2.6 0.5 5.3 5.5 3.1 ​
Schedule of Sensitivity Analysis	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Domestic Plans ​ Foreign Plans ​ Other Foreign Post-Employment Plans ​ Total ​ 2023 2022 2021 2023 2022 2021 2023 2022 2021 2023 2022 2021 Present value of all defined benefit obligations if: ​ ​ ​ ​ ​ Discount rate was 50 basis points higher 1,015 ​ 908 ​ 1,134 649 505 626 247 203 203 1,911 1,616 1,964 Discount rate was 50 basis points lower 1,108 ​ 993 ​ 1,260 727 562 714 266 219 223 2,101 1,774 2,196 ​
Schedule of Plan Asset Allocation	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2023 ​ 2022 ​ 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 714 1,120 611 1,012 Thereof: Asset category ​ ​ ​ ​ Equity investments 190 0 170 0 Corporate bonds 233 0 190 0 Insurance policies 59 1,120 41 1,012 ​

Other Employee-Related Obliga_2

Other Employee-Related Obligations (Tables)	12 Months Ended
	Dec. 31, 2023
Other Employee-Related Obligations
Schedule of other employee-related liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2023 ​ 2022 ​ Current Non-Current Total Current Non-Current Total Other employee-related liabilities 4,205 546 4,751 3,632 426 4,058 / ​ 5,648 ​ 698 ​ 6,346 ​ 4,818 ​ 705 ​ 5,523 Other employee-related liabilities as % of / O 74 78 75 75 60 73 ​

Restructuring (Tables)

Restructuring (Tables)	12 Months Ended
	Dec. 31, 2023
Restructuring
Schedule of Restructuring Expenses	​ ​ ​ ​ ​ ​ ​ ​ € millions 2023 2022 2021 Employee-related restructuring expenses -222 -85 ​ -25 Onerous contract-related restructuring expenses and restructuring-related impairment losses 8 -52 -132  Restructuring expenses -215 -138 -157
Schedule of Restructuring Expenses by Functional Area	​ ​ ​ ​ ​ ​ ​ ​ € millions 2023 2022 2021 Cost of cloud ​ 7 ​ 20 ​ -127 Cost of software licenses and support -8 -9 -6 Cost of services -31 -70 -13 Research and development -42 -16 -12 Sales and marketing -121 -58 3 General and administration ​ -19 ​ -4 ​ -2  Restructuring expenses ​ -215 ​ -138 ​ -157 ​

Results of Segments (Tables)

Results of Segments (Tables)	12 Months Ended
	Dec. 31, 2023
Results of Segments
Schedule of Revenue and Results of Segments	Applications, Technology & Services ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2023 ​ 2022 ​ 2021 ​ ​ Actual ​ Constant ​ Actual ​ Constant ​ Actual ​ Currency Currency 1 Currency Currency 1 Currency Cloud ​ 12,538 ​ 12,903 ​ 10,428 ​ 9,754 ​ 7,941 Software licenses ​ 1,764 ​ 1,801 ​ 2,056 ​ 1,972 ​ 3,248 Software support ​ 11,495 ​ 11,781 ​ 11,908 ​ 11,363 ​ 11,411 Software licenses and support ​ 13,259 ​ 13,582 ​ 13,964 ​ 13,335 ​ 14,659 Cloud and software ​ 25,797 ​ 26,485 ​ 24,392 ​ 23,089 ​ 22,600 Services ​ 4,260 ​ 4,369 ​ 4,104 ​ 3,872 ​ 3,570 Total segment revenue ​ 30,057 ​ 30,853 ​ 28,496 ​ 26,961 ​ 26,170 Cost of cloud -3,693 -3,779 -3,355 -3,073 -2,696 Cost of software licenses and support -1,277 -1,299 -1,331 -1,248 -1,431 Cost of cloud and software -4,971 -5,078 -4,686 -4,322 -4,127 Cost of services -2,981 -3,044 -2,856 -2,708 -2,453 Total cost of revenue -7,951 -8,122 -7,542 -7,030 -6,580 Segment gross profit 22,105 22,731 20,954 19,931 19,590 Other segment expenses -12,294 -12,602 -12,130 -11,459 -10,282 Segment profit 9,811 10,129 8,824 8,472 9,308 ​ 1 The 2023 constant currency amounts are only comparable to 2022 actual currency amounts; 2022 constant currency amounts are only comparable to 2021 actual currency amounts. ​ Directly allocated depreciation and amortization expense in the ATS segment decreased compared to 2022 by 23% (22% at constant currency) from €639 million to €491 million. ​
Schedule of Segment Revenue by Region	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ EMEA ​ Americas ​ APJ ​ Total Segment Revenue ​ ​ 2023 ​ 2022 ​ 2023 ​ 2022 ​ 2023 ​ 2022 ​ 2023 ​ 2022 ​ ​ 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 ​ 13,645 ​ 13,736 12,610 12,091 ​ 12,493 ​ 11,606 ​ 4,320 4,624 ​ 4,280 30,057 ​ 30,853 ​ 28,496 Total reportable segments ​ 13,645 ​ 13,736 12,610 12,091 ​ 12,493 ​ 11,606 ​ 4,320 4,624 ​ 4,280 30,057 ​ 30,853 ​ 28,496 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ EMEA ​ Americas ​ APJ ​ Total Segment Revenue ​ ​ ​ ​ 2022 ​ 2021 ​ ​ ​ 2022 ​ 2021 ​ ​ ​ 2022 ​ 2021 ​ ​ ​ 2022 ​ 2021 ​ ​ Actual Currency ​ Constant Currency ​ Actual ​ Actual Currency ​ Constant Currency ​ Actual ​ Actual Currency ​ Constant Currency ​ Actual ​ Actual Currency ​ Constant Currency ​ Actual Applications, Technology & Services 12,610 12,382 12,267 11,606 10,386 9,826 4,280 4,193 4,077 28,496 26,961 26,170 Total reportable segments 12,610 12,382 12,267 11,606 10,386 9,826 4,280 4,193 4,077 28,496 26,961 26,170 ​

Reconciliation of Segment Mea_2

Reconciliation of Segment Measures to the Consolidated Income Statements (Tables)	12 Months Ended
	Dec. 31, 2023
Reconciliation of Segment Measures to the Consolidated Income Statements
Schedule of reconciliation of total segment profit for reportable segments to profit before tax	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2023 ​ 2022 ​ 2021 ​ ​ Actual ​ Constant ​ Actual ​ Constant ​ Actual ​ Currency Currency 1 Currency Currency 1 Currency Total segment revenue for reportable segments ​ 30,057 ​ 30,853 ​ 28,496 ​ 26,961 ​ 26,170 Other revenue ​ 1,150 ​ 1,180 ​ 1,024 ​ 938 ​ 783 Adjustment for currency impact ​ 0 ​ -826 ​ 0 ​ 1,620 ​ 0  Total revenue ​ 31,207 ​ 31,207 ​ 29,520 ​ 29,520 ​ 26,953 Total segment profit for reportable segments ​ 9,811 10,129 ​ 8,824 ​ 8,472 ​ 9,308 Other revenue ​ 1,150 1,180 1,024 938 783 Other expenses ​ -2,239 -2,265 -1,858 -1,741 -1,887 Adjustment for currency impact ​ 0 -322 0 320 0 Adjustment for ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Acquisition-related charges ​ -345 -345 -329 -329 -405 Share-based payment expenses ​ -2,220 -2,220 -1,431 -1,431 -1,334  ​ -215 -215 -138 -138 -157 Adjustment for regulatory compliance matter expenses ​ -155 ​ -155 ​ 0 ​ 0 ​ 0  Operating profit ​ 5,787 ​ 5,787 ​ 6,090 ​ 6,090 ​ 6,308  ​ 9 ​ 9 ​ -187 ​ -187 ​ 19  ​ -456 ​ -456 ​ -1,389 ​ -1,389 ​ 2,178  Profit before tax from continuing operations ​ 5,341 ​ 5,341 ​ 4,513 ​ 4,513 ​ 8,505 ​ 1 The 2023 constant currency amounts are only comparable to 2022 actual currency amounts; 2022 constant currency amounts are only comparable to 2021 actual currency amounts .

Other Non-Operating Income_Ex_2

Other Non-Operating Income/Expense, Net (Tables)	12 Months Ended
	Dec. 31, 2023
Other Non-Operating Income/Expense, Net
Schedule of other non-operating income/expense, net	​ ​ ​ ​ ​ ​ ​ ​ € millions 2023 2022 2021 Foreign currency exchange gain/loss, net 46 -144 51 Thereof from financial assets at fair value through profit or loss 571 515 316 Thereof from financial assets at amortized cost 56 218 111 Thereof from financial liabilities at fair value through profit or loss ​ -514 ​ -766 ​ -382 Thereof from financial liabilities at amortized cost -30 -88 -68 Miscellaneous income/expense, net -36 -44 -32  Other non-operating income/expense, net 9 -187 19 ​

Financial Income, Net (Tables)

Financial Income, Net (Tables)	12 Months Ended
	Dec. 31, 2023
Financial Income, Net
Schedule of financial income, net	​ ​ ​ ​ ​ ​ ​ ​ € millions 2023 2022 2021 Finance income 857 811 3,123 Thereof interest income from financial assets at amortized cost 376 100 29 Thereof gains from financial assets at fair value through profit or loss ​ 380 ​ 608 ​ 3,067 Finance costs -1,313 -2,200 -945 Thereof losses from financial assets at fair value through profit or loss ​ -525 ​ -1,802 ​ -654 Thereof interest expense from financial liabilities at amortized cost -400 -203 -156 Thereof interest expense from financial liabilities at fair value through profit or loss -239 -69 -50  Financial income, net -456 -1,389 2,178

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Taxes
Schedule of tax expense by geographic location	​ ​ ​ ​ ​ ​ ​ ​ € millions 2023 2022 2021 Current tax expense ​ ​ ​ ​ ​ Germany 596 ​ 539 ​ 603 Foreign 1,356 ​ 1,165 ​ 1,366 Total current tax expense 1,952 ​ 1,704 ​ 1,969 Deferred tax expense/income ​ ​ ​ ​ ​ Germany 74 ​ 86 ​ 108 Foreign -285 ​ -344 ​ -395 Total deferred tax income -211 ​ -258 ​ -287  Total income tax expense 1,741 ​ 1,446 ​ 1,682 ​
Schedule of major components of tax expense	​ ​ ​ ​ ​ ​ ​ ​ € millions 2023 2022 2021 Current tax expense/income ​ ​ ​ ​ ​ Tax expense for current year 1,935 ​ 1,717 ​ 1,702 Taxes for prior years 17 ​ -13 ​ 267 Total current tax expense 1,952 ​ 1,704 ​ 1,969 Deferred tax expense/income ​ ​ ​ ​ ​ Origination and reversal of temporary differences -222 ​ -216 ​ -311 Unused tax losses, research and development tax credits, and foreign tax credits 11 ​ -42 ​ 24 Total deferred tax income -211 ​ -258 ​ -287  Total income tax expense 1,741 ​ 1,446 ​ 1,682
Schedule of profit before tax by geographic location	​ ​ ​ ​ ​ ​ ​ ​ € millions 2023 2022 2021 Germany 1,201 1,814 2,057 Foreign 4,140 2,699 6,448  Total 5,341 4,513 8,505 ​
Schedule of relationship between tax expense and profit before tax	​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated 2023 2022 2021  Profit before tax from continuing operations 5,341 4,513 8,505 Tax expense at applicable tax rate of 26.5% 1,418 1,193 2,245 Tax effect of: ​ ​ ​ Foreign tax rates -210 -134 -143 Non-deductible expenses 241 138 141 Tax-exempt income -77 297 -630 Withholding taxes 297 176 199 Research and development and foreign tax credits -89 -84 -73 Prior-year taxes -8 4 18 Assessment of deferred tax assets, research and development tax credits, and foreign tax credits 138 -124 -36 Other 31 -20 -39  Total income tax expense 1,741 1,446 1,682 Effective tax rate (in %) 32.6 32.0 19.8 ​
Schedule of recognized deferred tax assets and liabilities	​ ​ ​ ​ ​ ​ € millions 2023 2022 Deferred tax assets ​ ​ ​ Intangible assets 1,074 ​ 1,069 Property, plant, and equipment 37 ​ 27 Leases ​ 379 ​ 503 Other financial assets 77 ​ 23 Trade and other receivables 81 ​ 81 Pension provisions 211 ​ 203 Share-based payments 267 ​ 226 Other provisions and obligations 692 ​ 753 Contract liabilities 818 ​ 994 Carryforwards of unused tax losses 147 ​ 180 Research and development and foreign tax credits 44 ​ 110 Other 370 ​ 134 Total deferred tax assets (gross) 4,197 ​ 4,303 Netting ​ -2,004 ​ -2,208 / Total deferred tax assets (net) ​ 2,193 ​ 2,095 Deferred tax liabilities ​ ​ ​ Intangible assets 581 ​ 835 Property, plant, and equipment 89 ​ 108 Leases ​ 341 ​ 437 Other financial assets 185 ​ 170 Trade and other receivables 761 ​ 269 Pension provisions 33 ​ 35 Other provisions and obligations 245 ​ 269 Other 34 ​ 326 Total deferred tax liabilities (gross) 2,269 ​ 2,449 Netting ​ -2,004 ​ -2,208 / Total deferred tax liabilities (net) 265 ​ 241
Schedule of items not resulting in a deferred tax asset	​ ​ ​ ​ ​ ​ ​ ​ € millions 2023 2022 2021 Unused tax losses ​ ​ ​ ​ ​ Not expiring 151 ​ 315 ​ 430 Expiring in the following year 28 ​ 14 ​ 26 Expiring after the following year 216 ​ 344 ​ 309 Total unused tax losses 395 ​ 673 ​ 765 Deductible temporary differences 325 ​ 378 ​ 602 Unused research and development and foreign tax credits ​ ​ ​ ​ ​ Not expiring 59 ​ 9 ​ 28 Expiring after the following year 5 ​ 20 ​ 20 Total unused tax credits 64 ​ 29 ​ 48 ​

Earnings per Share (Tables)

Earnings per Share (Tables)	12 Months Ended
	Dec. 31, 2023
Earnings per Share
Schedule of earnings per share	​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated 2023 2022 2021 Profit attributable to equity holders of SAP SE 3,634 3,277 6,429 Profit attributable to equity holders of SAP SE 1 ​ 6,139 ​ 2,284 ​ 5,256 Issued ordinary shares 2 1,229 1,229 1,229 Effect of treasury shares 2 -61 -58 -49 Weighted average shares outstanding, basic 2 1,167 1,170 1,180 Dilutive effect of share-based payments 2 12 5 0 Weighted average shares outstanding, diluted 2 1,180 1,175 1,180 Earnings per share, basic, attributable to equity holders of SAP SE (in €) from continuing operations ​ 3.11 ​ 2.80 ​ 5.45 Earnings per share, basic, attributable to equity holders of SAP SE (in €) 1 5.26 1.95 4.46 Earnings per share, diluted, attributable to equity holders of SAP SE (in €) from continuing operations ​ 3.08 ​ 2.79 ​ 5.45 Earnings per share, diluted, attributable to equity holders of SAP SE (in €) 1 5.20 1.94 4.46 ​ 1 From continuing and discontinued operations 2 Number of shares in millions

Business Combinations and Div_2

Business Combinations and Divestitures (Tables)	12 Months Ended
	Dec. 31, 2023
LeanIX
Business Combinations
Schedule of recognized assets and Liabilities	​ ​ ​ ​ € millions ​ Intangible assets 476 Other identifiable assets 102 Total identifiable assets 578 Other identifiable liabilities 214 Total identifiable liabilities 214 Total identifiable net assets 364 Goodwill 867 Total consideration transferred 1,231
Schedule of impact on SAP's financials from acquisitions	​ ​ ​ ​ ​ ​ ​ ​ 2023 ​ ​ € millions as Reported Contribution of LeanIX  ​ 31,207 ​ 10  Profit after tax 5,964 -8
Qualtrics International Inc
Business Combinations
Additional financial information relating to Qualtrics revenues and expenses are presented after consolidation of transactions	​ ​ ​ ​ ​ ​ € millions, unless otherwise stated 2023 2022 Consolidated Income Statements Cloud revenue 621 1,129 Total revenue 745 1,351 Cost of cloud -88 -265 Total cost of revenue -196 -499 Total operating expenses (including total cost of revenue) -1,155 -2,771 Disposal gain before tax 3,562 0 Operating profit 3,152 -1,420 Profit (loss) before tax 3,162 -1,423 Income tax expense 1 -799 64 Profit (loss) after tax 2,363 -1,359 Attributable to owners of parent 2,505 -993 ​ ​ ​ ​ ​ Earnings per share, basic (IFRS, in €) 2 2.15 -0.85 Earnings per share, diluted (IFRS, in €) 2 2.12 -0.85 ​ ​ ​ ​ ​ Consolidated Statements of Cash Flow ​ ​ Net operating cash flow 122 -29 Net investing cash flow 5,510 -32 Net financing cash flow 24 -263 ​ 1 For 2023, €799 million relates to the gain on sale of discontinued operations. 2 For 2023 and 2022, the weighted average number of shares was 1,167 million (diluted: 1.180 million) and 1,170 million (diluted: 1,175 million), respectively (treasury stock excluded).
Taulia Acquisition
Business Combinations
Schedule of recognized assets and Liabilities	​ ​ ​ ​ € millions Intangible assets 157 Other identifiable assets 87 Total identifiable assets 244 Other identifiable liabilities 88 Total identifiable liabilities 88 Total identifiable net assets 156 Goodwill 549 Total consideration transferred 705
Schedule of impact on SAP's financials from acquisitions	​ ​ ​ ​ ​ ​ € millions 2022 1 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 1 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, 2023
Goodwill by Reportable Operating Segment
Schedule of Goodwill	​ ​ ​ ​ € millions ​ Historical cost ​ 1/1/2022 31,190 Foreign currency exchange differences 1,526 Additions from business combinations 560 Retirements/disposals -95 12/31/2022 33,181 Foreign currency exchange differences -849 Additions from business combinations ​ 867 Retirements/disposals -4,008 12/31/2023 ​ 29,191 ​ ​ ​ Accumulated amortization ​ 1/1/2022 102 Foreign currency exchange differences 2 12/31/2022 104 Foreign currency exchange differences -1 12/31/2023 103 ​ ​ ​ Carrying amount ​ 12/31/2022 33,077 12/31/2023 29,088 ​
Schedule of Goodwill by Operating Segment	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions Applications, Qualtrics 1 Emarsys ​ Taulia 2 Business Network Sustainability Total ​ ​ Technology & Services ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 12/31/2022 ​ 27,221 4,083 ​ 395 ​ 294 ​ 1,052 ​ 32 33,077 12/31/2023 27,392 0 ​ 395 ​ 296 ​ 976 ​ 29 29,088 ​ 1 The Qualtrics segment was dissolved after the divestiture of SAP's share in Qualtrics International Inc. 2 Taulia goodwill opening balance was adjusted by €28 million in 2023.
Summary of goodwill impairment testing key assumptions and detailed planning period	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Percent, unless otherwise stated ​ Applications, ​ Emarsys ​ Taulia ​ Business Network Sustainability ​ ​ Technology & Services 1 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 2023 2022 2023 2022 2023 2022 2023 2022 Budgeted revenue growth (average of the budgeted period) 12.8 11.4 13.3 ​ 13.9 ​ 22.3 24.8 ​ 12.7 ​ 14.0 ​ 31.5 ​ 34.6 After-tax discount rate ​ 11.9 ​ 11.1 ​ 12.3 ​ 11.7 ​ 11.0 ​ 11.3 ​ 12.5 ​ 11.9 ​ 11.7 ​ 10.9 Terminal growth rate 3.0 3.0 3.0 ​ 3.0 ​ 3.0 3.0 ​ 3.0 ​ 3.0 ​ 3.0 ​ 3.0 Detailed planning period (in years) ​ 5 ​ 5 ​ 12 ​ 12 ​ 13 ​ 13 ​ 10 ​ 10 ​ 12 ​ 12 ​ 1 The 2022 figures relate to the Applications, Technology & Support segment without the reallocation of the SAP Signavio segment.
SAP Business Network
Goodwill by Reportable Operating Segment
Summary of goodwill impairment testing sensitivity to change in assumptions	​ ​ ​ ​ ​ ​ ​ ​ ​ Business Network ​ ​ 2023 ​ 2022 Budgeted revenue growth (change in pp) -3.0 -2.8 Target operating margin at the end of the budgeted period (change in pp) -19 -19
Emarsys
Goodwill by Reportable Operating Segment
Summary of goodwill impairment testing sensitivity to change in assumptions	​ ​ ​ ​ ​ ​ ​ ​ Emarsys ​ ​ 2023 ​ 2022 Budgeted revenue growth (change in pp) -2.5 -2.0 Target operating margin at the end of the budgeted period (change in pp) -21 -16 ​
Taulia
Goodwill by Reportable Operating Segment
Summary of goodwill impairment testing sensitivity to change in assumptions	​ ​ ​ ​ ​ ​ ​ ​ ​ Taulia ​ ​ 2023 ​ 2022 Budgeted revenue growth (change in pp) -1.6 ​ -1.1 Target operating margin at the end of the budgeted period (change in pp) ​ -15 ​ -11 After-tax discount rate 5.8 ​ 3.4
Sustainability
Goodwill by Reportable Operating Segment
Summary of goodwill impairment testing sensitivity to change in assumptions	​ ​ ​ ​ ​ ​ ​ ​ ​ Sustainability ​ ​ 2023 ​ 2022 Budgeted revenue growth (change in pp) -2.1 ​ -1.4 Target operating margin at the end of the budgeted period (change in pp) ​ -19 ​ -13 After-tax discount rate 8.3 ​ 3.9 ​

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Intangible Assets
Schedule of Intangible Assets	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Software and ​ Acquired ​ Customer ​ Total ​ ​ Database Licenses ​ Technology ​ Relationships and ​ ​ ​ ​ ​ Other Intangibles ​ Historical cost ​ ​ ​ ​ ​ ​ ​ 1/1/2022 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 Foreign currency exchange differences -1 ​ -65 ​ -185 ​ -251 Additions from business combinations 0 ​ 121 ​ 355 ​ 476 Other additions 22 ​ 3 ​ 59 ​ 84 Retirements/disposals -92 ​ -767 ​ -2,307 ​ -3,166 Transfers ​ 87 ​ 0 ​ -87 ​ 0 12/31/2023 1,073 ​ 1,819 ​ 4,892 ​ 7,784 ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated amortization ​ ​ ​ ​ ​ ​ ​ 1/1/2022 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 Foreign currency exchange differences -1 ​ -57 ​ -118 ​ -176 Additions amortization 146 ​ 77 ​ 305 ​ 528 Retirements/disposals -95 ​ -477 ​ -1,307 ​ -1,879 12/31/2023 594 ​ 1,584 ​ 3,101 ​ 5,279 ​ ​ ​ ​ ​ ​ ​ ​ ​ Carrying amount ​ ​ ​ ​ ​ ​ ​ 12/31/2022 513 ​ 486 ​ 2,836 ​ 3,835 12/31/2023 479 ​ 235 ​ 1,791 ​ 2,505 ​
Schedule of Significant Intangible Assets	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated ​ ​ ​ Remaining ​ ​ Carrying Amount ​ Useful Life ​ ​ 2023 ​ 2022 ​ (in years) Concur – Customer relationships 588 704 7 to 11 LeanIX - Customer relationships ​ 345 ​ 0 ​ ​ ​ 13 Callidus – Customer relationships 147 181 ​ ​ 9 Signavio – Customer relationships ​ 178 ​ 183 ​ ​ ​ 13 Total significant intangible assets 1,258 1,068 ​ ​ ​

Property, Plant, and Equipment

Property, Plant, and Equipment (Tables)	12 Months Ended
	Dec. 31, 2023
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 ​ 4 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 ​ ​ 12/31/2022 ​ 1,585 ​ 1,758 ​ 1,406 ​ 43 ​ 142 ​ 4,934 12/31/2023 ​ 1,430 ​ 1,320 ​ 1,309 ​ 55 ​ 162 ​ 4,276 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Additions ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 12/31/2022 46 ​ 399 ​ 567 ​ 30 ​ 87 ​ 1,129 12/31/2023 58 ​ 102 ​ 470 ​ 82 ​ 98 ​ 810 ​

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Leases
Summary of leases in the balance sheet	​ ​ ​ ​ ​ ​ € millions 12/31/2023 12/31/2022 Right-of-use assets ​ ​ ​ ​ Right-of-use assets – land and buildings ​ 1,320 1,758 Right-of-use assets – other property, plant, and equipment ​ 55 43 Total right-of-use assets ​ 1,375 1,801 / ​ 4,276 4,934 Right-of-use assets as % of / ​ 32 37 ​ ​ ​ ​ ​ Lease liabilities ​ ​ ​ ​ Current lease liabilities ​ 294 349 / ​ 1,735 4,808 Current lease liabilities as % of / ​ 17 7 ​ ​ ​ ​ ​ Non-current lease liabilities ​ 1,327 1,791 / ​ 7,941 9,547 Non-current lease liabilities as % of / ​ 17 19 ​ SAP is committed to future minimum lease payments in the amount of €37 million (2022: €49 million) for facility leases that had not yet commenced as at December 31, 2023.
Summary of leases in the income statement	​ ​ ​ ​ ​ ​ € millions 2023 2022 Lease expenses within operating profit ​ ​ ​ ​ Depreciation of right-of-use assets ​ 325 397

Equity Investments (Tables)

Equity Investments (Tables)	12 Months Ended
	Dec. 31, 2023
Equity Investments
Schedule of Equity Investments	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2023 ​ 2022 ​ Current Non-Current Total Current Non-Current Total Equity securities 0 4,967 4,967 0 5,138 5,138 Investments in associates 0 135 135 0 151 151 Equity investments 0 5,102 5,102 0 5,289 5,289 Other financial assets ​ 3,344 ​ 5,543 ​ 8,887 ​ 853 ​ 5,626 ​ 6,479 Equity investments as % of Other financial assets ​ 0 ​ 92 ​ 57 ​ 0 ​ 94 ​ 82 ​
Schedule of the carrying amount and share of profit of associates	​ ​ ​ ​ ​ ​ € millions 2023 2022 Carrying amount of interest in associates 135 151 Share of profit and losses from continuing operations -16 -4
Schedule of financial commitments in venture capital funds	​ ​ ​ ​ ​ ​ € millions 2023 2022 Committed investments in venture capital funds 269 303 ​
Schedule of financial commitments maturities in venture capital funds	​ ​ ​ ​ € millions 12/31/2023 ​ ​ Investments in Venture ​ ​ Capital Funds Due 2024 269 Total 269 ​

Non-Current Assets by Region (T

Non-Current Assets by Region (Tables)	12 Months Ended
	Dec. 31, 2023
Non-Current Assets by Region
Schedule of non-current assets by region	​ ​ ​ ​ ​ ​ € millions 2023 2022 Germany 7,125 5,897 Rest of EMEA 5,902 5,897 EMEA 13,027 11,794 United States 25,236 32,385 Rest of Americas 526 510 Americas 25,762 32,894 India ​ 361 ​ 333 Rest of APJ ​ 809 ​ 877 APJ 1,170 1,210 SAP Group 39,959 45,899 ​ The decrease in non-current assets in the United States is primarily due to the divestiture of Qualtrics. For more information, see Note (D.1) ​

Purchase Obligations (Tables)

Purchase Obligations (Tables)	12 Months Ended
	Dec. 31, 2023
Purchase Obligations
Schedule of Other Financial Commitments	​ ​ ​ ​ ​ ​ € millions 2023 2022 Contractual obligations for acquisition of property, plant, and equipment and intangible assets 164 144 Other purchase obligations 10,377 7,491 Purchase obligations 10,541 7,635 ​
Schedule of Maturities of Other Financial Commitments	​ ​ ​ ​ € millions 12/31/2023 ​ ​ Purchase Obligations Due 2024 2,286 Due 2025 to 2028 7,752 Due thereafter 503 Total 10,541 ​

Capital Structure Management (T

Capital Structure Management (Tables)	12 Months Ended
	Dec. 31, 2023
Capital Structure Management
Schedule of Capital Structure	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 12/31/2023 ​ 12/31/2022 ​ ​ ​ ​ € millions ​ % of ​ € millions ​ % of ​ ∆ in % ​ ​ ​ ​ Total Equity and ​ ​ ​ Total Equity and ​ ​ ​ ​ Liabilities ​ Liabilities ​ / 43,406 64 42,848 59 1 / 14,642 21 17,453 24 -16 / 10,287 15 11,858 16 -13 / 24,928 36 29,311 41 -15 Thereof financial debt ​ 7,755 ​ 11 ​ 11,764 ​ 16 ​ -34 Thereof lease liabilities ​ 1,621 ​ 2 ​ 2,140 ​ 3 ​ -25 / Total equity and liabilities 68,335 100 72,159 100 -5 ​

Total Equity (Tables)

Total Equity (Tables)	12 Months Ended
	Dec. 31, 2023
Total Equity
Schedule of Number of Shares	​ ​ ​ ​ ​ ​ ​ ​ Issued Treasury Millions ​ Capital ​ Shares 1/1/2021 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 Purchase of treasury shares ​ 0 ​ -7.6 Reissuance of treasury shares under share-based payments ​ 0 ​ 7.7 12/31/2023 1,228.5 ​ -61.3
Schedule of Other Components of Equity	​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Exchange ​ Cash Flow ​ Total ​ ​ Differences ​ Hedges/Cost of ​ ​ ​ ​ Hedging ​ 1/1/2021 -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 Other comprehensive income for items that will be reclassified to profit or loss, net of tax -1,597 ​ -8 ​ -1,605 12/31/2023 2,418 ​ 9 ​ 2,426 ​

Liquidity (Tables)

Liquidity (Tables)	12 Months Ended
	Dec. 31, 2023
Financial Liabilities
Schedule of Group Liquidity and Net Debt	​ ​ ​ ​ ​ ​ ​ ​ € millions 2023 2022 ∆ / 8,124 9,008 -883 Current time deposits and debt securities 3,151 686 2,464 Group liquidity 11,275 9,694 1,581 Current financial debt -1,143 -3,986 2,843 Non-current financial debt -6,612 -7,778 1,166 Financial debt -7,755 -11,764 4,009 Net debt (–) 3,521 -2,070 5,590
Schedule of Cash and Cash Equivalents	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2023 ​ 2022 ​ Current Non-Current Total Current Non-Current Total Cash at banks 3,369 0 3,369 3,176 ​ 0 3,176 Time deposits 2,130 0 2,130 2,932 0 2,932 Money market and other funds 2,478 0 2,478 2,855 0 2,855 Debt securities 150 0 150 47 0 47 Expected credit loss allowance -3 0 -3 -3 0 -3 / Cash and cash equivalents 8,124 0 8,124 9,008 0 9,008 ​
Schedule of Non-Derivative Financial Debt Investments	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2023 ​ 2022 ​ Current Non-Current Total Current Non-Current Total Time deposits ​ 3,028 ​ 0 ​ 3,028 ​ 657 ​ 0 ​ 657 Debt securities ​ 129 ​ 0 ​ 129 ​ 32 ​ 0 ​ 32 Financial instruments related to employee benefit plans ​ 0 ​ 244 ​ 244 ​ 0 ​ 203 ​ 203 Loans and other financial receivables 108 192 300 104 129 233 Expected credit loss allowance -7 0 -7 -3 0 -3 Non-derivative financial debt investments ​ 3,259 ​ 436 ​ 3,695 ​ 790 ​ 332 ​ 1,122 / 3,344 5,543 8,887 853 5,626 6,479 Non-derivative financial debt investments as % of / 97 8 42 93 6 17 ​
Schedule of Financial Debt	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2023 ​ 2022 ​ ​ Nominal Volume ​ Carrying Amount ​ Nominal Volume ​ Carrying Amount ​ Current Non-Current Current Non-Current Total Current Non-Current Current Non-Current Total Bonds 850 6,521 849 5,932 6,780 1,600 7,381 1,600 6,556 8,155 Private placement transactions 292 90 294 95 388 0 397 0 405 405 Commercial paper ​ 0 ​ 0 ​ 0 ​ 0 ​ 0 ​ 930 ​ 0 ​ 928 ​ 0 ​ 928 Bank loans 0 0 0 0 0 1,456 0 1,456 0 1,456 Financial debt 1,143 6,612 1,143 6,026 7,169 3,986 7,778 3,983 6,960 10,943 / 1 ​ ​ ​ ​ ​ 1,735 ​ 7,941 ​ 9,676 ​ ​ ​ ​ ​ 4,808 ​ 9,547 ​ 14,354 Financial debt as % of / ​ ​ ​ 66 76 74 ​ ​ ​ 83 73 76 ​ 1 In 2023, SAP changed the presentation of trade-debtors with a credit balance from Financial liabilities to Trade and other payables. Trade-debtors with credit balances for 2023 are €186 million (2022: €286 million). The presentation for 2022 remains unchanged. ​
Schedule of Reconciliation of Liabilities Arising From Financial Activities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions 1/1/2023 Cash Flows Business Foreign Fair Value Other 12/31/2023 ​ ​ ​ ​ ​ ​ Combinations ​ Currency ​ Changes ​ ​ ​ ​ Current financial debt 3,986 -3,986 0 0 0 1,142 1,143 Non-current financial debt 7,778 0 0 -24 0 -1,142 6,612 Financial debt (nominal volume) 11,764 -3,986 0 -24 0 0 7,755 Basis adjustment -773 0 0 2 221 0 -550 Transaction costs -47 0 0 0 0 12 -35 Financial debt (carrying amount) 10,943 -3,986 0 -22 221 12 7,169 Accrued interest and payment to banks 203 -83 0 0 0 -27 94 Interest rate swaps 753 0 0 -1 -215 0 537 Lease 1 ​ 2,140 ​ -332 ​ 0 ​ 55 ​ 0 ​ -241 ​ 1,621 Total liabilities from financing activities 14,039 -4,400 0 32 7 -256 9,421 ​ 1 Other includes new lease liabilities. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € 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 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 Other includes new lease liabilities.
Bonds
Financial Liabilities
Schedule of Financial Debt	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 ​ 2022 ​ 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 0 1,000 Eurobond 9 – 2014 2027 99.284 % 1.750% (fix) 1.87 % € 1,000 914 869 Eurobond 12 – 2015 2025 99.264 % 1.000% (fix) 1.13 % € 600 599 598 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 ​ 428 ​ 401 Eurobond 19 – 2018 ​ 2024 ​ 99.227 % 0.750% (fix) ​ 0.89 % € 850 ​ 849 ​ 848 Eurobond 20 – 2018 ​ 2028 ​ 98.871 % 1.250% (fix) ​ 1.38 % € 1,000 ​ 891 ​ 843 Eurobond 21 – 2018 ​ 2031 ​ 98.382 % 1.625% (fix) ​ 1.78 % € 1,250 ​ 1,045 ​ 976 Eurobond 22 – 2020 ​ 2023 ​ 99.794 % 0.000% (fix) ​ 0.07 % € 600 ​ 0 ​ 600 Eurobond 23 – 2020 ​ 2026 ​ 99.200 % 0.125% (fix) ​ 0.26 % € 600 ​ 598 ​ 597 Eurobond 24 – 2020 ​ 2029 ​ 98.787 % 0.375% (fix) ​ 0.51 % € 800 ​ 686 ​ 643 Eurobonds ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 6,509 7,874 USD bond - 2018 ​ 2025 ​ 100.000 % 4.69% (fix) ​ 4.74 % US$ 300 ​ 271 ​ 281 Bonds ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 6,780 ​ 8,155 ​
Private placements
Financial Liabilities
Schedule of Financial Debt	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 ​ 2022 ​ 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 8 – 2012 2024 3.33% (fix) 3.37 % US$ 323 294 306 Tranche 9 – 2012 2027 3.53% (fix) 3.57 % US$ 100 95 99 Private placements ​ ​ ​ ​ ​ ​ ​ ​ 388 405 ​

Financial Risk Factors and Ri_2

Financial Risk Factors and Risk Management (Tables)	12 Months Ended
	Dec. 31, 2023
Financial Risk Factors and Risk Management
Schedule of derivative instruments that are subject to such netting arrangements	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2023 ​ 2022 ​ ​ Nettable Amounts ​ ​ ​ ​ ​ ​ ​ ​ in Case of ​ ​ ​ ​ ​ Nettable Amounts in ​ ​ ​ Carrying Amounts ​ Insolvency ​ Net Amount ​ Carrying Amounts ​ Case of Insolvency ​ Net Amount Financial assets 90 55 35 68 33 35 Financial liabilities -623 -55 -568 -849 -33 -816
Schedule of Contractual Maturities of Non-Derivative Financial Liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Carrying ​ Contractual Cash Flows ​ ​ Amount ​ ​ ​ 12/31/2023 2024 ​ 2025 2026 2027 2028 Thereafter Non-derivative financial liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Trade payables -1,022 ​ -1,022 ​ 0 ​ 0 ​ 0 ​ 0 ​ 0 Bonds ​ -6,780 ​ -941 ​ -952 ​ -1,161 ​ -1,045 ​ -1,033 ​ -2,604 Private placements ​ -388 ​ -305 ​ -3 ​ -3 ​ -94 ​ 0 ​ 0 Loans ​ 0 ​ 0 ​ 0 ​ 0 ​ 0 ​ 0 ​ 0 Commercial paper ​ 0 ​ 0 ​ 0 ​ 0 ​ 0 ​ 0 ​ 0 Lease liabilities -1,621 ​ -350 ​ -260 ​ -204 ​ -159 ​ -127 ​ -804 Other financial liabilities 1 -263 ​ -34 ​ -30 ​ 0 ​ 0 ​ 0 ​ 0 Total of non-derivative financial liabilities -10,075 ​ -2,652 ​ -1,245 ​ -1,368 ​ -1,298 ​ -1,160 ​ -3,408 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Financial guarantees 0 ​ -19 ​ -19 ​ -19 ​ -19 ​ -19 ​ -309 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € 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 Bonds ​ -8,155 ​ -1,690 ​ -941 ​ -962 ​ -1,162 ​ -1,045 ​ -3,636 Private placements ​ -405 ​ -14 ​ -316 ​ -3 ​ -3 ​ -97 ​ 0 Loans ​ -1,456 ​ -1,479 ​ 0 ​ 0 ​ 0 ​ 0 ​ 0 Commercial paper ​ -928 ​ -932 ​ 0 ​ 0 ​ 0 ​ 0 ​ 0 Lease liabilities -2,140 ​ -398 ​ -317 ​ -257 ​ -228 ​ -188 ​ -1,071 Other financial liabilities 1 -422 ​ -307 ​ -31 ​ 0 ​ 0 ​ 0 ​ 0 Total of non-derivative financial liabilities -15,002 ​ -6,316 ​ -1,605 ​ -1,222 ​ -1,393 ​ -1,330 ​ -4,707 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Financial guarantees 0 ​ 0 ​ 0 ​ 0 ​ 0 ​ 0 ​ 0 ​ 1 The carrying amount of Other financial liabilities includes accrued interest for our non - derivative financial debt as well as for derivatives, while the cash outflow of this accrued interest is presented together with the underlying liability in the maturity analysis. ​
Schedule of Contractual Maturities of Derivative Financial Liabilities and Financial Assets	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Carrying ​ Contractual Cash Flows ​ Carrying ​ Contractual Cash Flows ​ ​ Amount ​ ​ ​ Amount ​ ​ ​ 12/31/2023 2024 Thereafter 12/31/2022 2023 Thereafter Derivative financial liabilities and assets ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Derivative financial liabilities Currency derivatives not designated as hedging instruments ​ -66 ​ ​ ​ ​ ​ -88 ​ ​ ​ ​ Cash outflows ​ ​ ​ -2,048 ​ 0 ​ ​ ​ -3,185 ​ -13 Cash inflows ​ ​ ​ 2,017 ​ 0 ​ ​ ​ 3,113 ​ 0 Currency derivatives designated as hedging instruments ​ -20 ​ ​ ​ ​ -9 ​ ​ ​ Cash outflows ​ -958 ​ ​ ​ ​ -309 ​ ​ Cash inflows ​ 948 ​ ​ ​ ​ 302 ​ ​ Interest rate derivatives designated as hedging instruments ​ -537 ​ ​ ​ ​ ​ -753 ​ ​ ​ ​ Cash outflows ​ ​ ​ -242 ​ -848 ​ ​ ​ -102 ​ -1,201 Cash inflows ​ ​ ​ 63 ​ 301 ​ ​ ​ 63 ​ 364 Total of derivative financial liabilities -623 -220 -547 ​ -849 -118 -850 Derivative financial assets ​ ​ ​ Currency derivatives not designated as hedging instruments 52 ​ ​ ​ ​ 30 ​ ​ Cash outflows ​ -2,992 ​ ​ ​ -1,713 ​ Cash inflows ​ 3,042 ​ ​ ​ 1,740 ​ Currency derivatives designated as hedging instruments 33 ​ ​ ​ 33 ​ ​ Cash outflows ​ -1,418 ​ ​ ​ -1,039 ​ Cash inflows ​ 1,441 ​ ​ ​ 1,069 ​ Total of derivative financial assets 85 73 0 ​ 63 57 0 Total of derivative financial liabilities and assets -538 -147 -547 ​ -787 -61 -850 ​
Cash, Time Deposits And Debt Securities
Financial Risk Factors and Risk Management
Schedule of Credit Risk Exposure	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated ​ 2023 ​ 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- -0.1 % 8,664 0 -7 Risk class 2 - high risk BB+ to D 0.0 % 66 0 0 Risk class 3 - unrated NA -3.9 % 77 0 -3 Total ​ -0.1 % 8,807 0 -10 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € 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 ​
Trade receivables and contract assets
Financial Risk Factors and Risk Management
Schedule of Credit Risk Exposure	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated 2023 ​ Weighted Average Loss Rate Gross Carrying Amount Gross Carrying Amount ECL Allowance ​ ​ ​ ​ Not Credit-Impaired ​ Credit-Impaired ​ ​ AR not due and due -0.3 % 4,036 ​ 2 ​ -13 AR overdue 1 to 30 days -0.6 % 770 ​ 51 ​ -5 AR overdue 30 to 90 days -1.5 % 564 ​ 32 ​ -9 AR overdue more than 90 days -27.3 % 432 ​ 213 ​ -176 Total -3.3 % 5,802 ​ 298 ​ -203 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions, unless otherwise stated 2022 ​ ​ Weighted Average Loss Rate Gross Carrying Amount Gross Carrying Amount ECL Allowance ​ ​ ​ ​ Not Credit-Impaired ​ Credit-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 ​
Schedule of Movement in ECL Allowance for Trade Receivables and Contract Assets	​ ​ ​ ​ ​ ​ € millions 2023 2022 ​ ​ ECL Allowance ​ ECL Allowance Balance as at 1/1 ​ -261 ​ -175 Net credit losses recognized -32 -187 Amounts written off 90 101 Balance as at 12/31 -203 -261
Foreign Currency
Financial Risk Factors and Risk Management
Schedule of Designated Hedged Items	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions Forecasted Net Investment Forecasted Net Investment ​ ​ 2023 ​ 2022 Change in value used for calculating hedge ineffectiveness ​ ​ 19 ​ -15 ​ 32 ​ 0 Cash flow hedge ​ 19 ​ 0 ​ 32 ​ 0 Cost of hedging ​ -7 ​ 0 ​ -9 ​ 0 Balances remaining in cash flow hedge reserve for which hedge accounting is no longer applied ​ 0 ​ -15 ​ 0 ​ 0 ​
Schedule of Designated Hedged Instruments	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions Forecasted License Net Investment Forecasted License Net Investment ​ ​ 2023 ​ 2022 Nominal amount 2,390 ​ 0 ​ 1,371 ​ 0 Carrying amount ​ ​ ​ ​ ​ ​ ​ Other financial assets 33 ​ 0 ​ -9 ​ 0 Other financial liabilities -20 ​ 0 ​ -9 ​ 0 Change in value recognized in OCI 19 ​ 15 ​ 32 ​ 0 Hedge ineffectiveness recognized in Finance income, net 0 ​ -106 ​ 0 ​ 0 Cost of hedging recognized in OCI -7 ​ 0 ​ -9 ​ 0 Amount reclassified from cash flow hedge in OCI to Other non-operating income, net 62 ​ 0 ​ -42 ​ 0 Amount reclassified from cost of hedging in OCI to Finance income, net -9 ​ 0 ​ -7 ​ 0 ​
Schedule of Details on Hedging Instruments	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Maturity ​ ​ 2023 2022 ​ 1–6 Months 7–12 Months 1–6 Months 7–12 Months Forward exchange contracts ​ ​ ​ ​ ​ Net exposure in € millions 1,364 1,025 ​ 822 ​ 550 Average EUR:GBP forward rate 0.88 0.88 ​ 0.86 ​ 0.88 Average EUR:JPY forward rate 148.12 152.10 ​ 136.83 ​ 138.23 Average EUR:CHF forward rate 0.96 0.94 ​ 1.00 ​ 0.97 Average EUR:AUD forward rate 1.64 1.67 ​ 1.53 ​ 1.54 Average EUR:USD forward rate ​ 1.10 ​ 1.09 ​ 1.05 ​ 1.03 ​ ​
Schedule of Risk Exposure	​ ​ ​ ​ ​ ​ € billions 2023 2022 Year-end exposure toward all our major currencies 4.2 1.7 Average exposure 3.3 1.6 Highest exposure 4.2 1.7 Lowest exposure 2.5 1.3 ​
Schedule of Sensitivity Analysis	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Effects on Other Non-Operating Expense, Net ​ Effects on Other Comprehensive Income ​ 2023 2022 2021 2023 2022 2021 Derivatives held within a designated cash flow hedge relationship ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ All major currencies –10% (2022: all major currencies –10%; 2021: all major currencies –10%) against the euro ​ ​ ​ ​ ​ ​ 238 ​ 135 ​ 106 All major currencies +10% (2022: all major currencies +10%; 2021: all major currencies +10%) against the euro ​ ​ ​ ​ ​ ​ -238 ​ -135 ​ -106 Thereof: USD –10% (2022: –10%; 2021: –10%) against the euro ​ ​ ​ ​ ​ ​ 131 ​ 29 ​ 36 Thereof: USD +10% (2022: +10%; 2021: +10%) against the euro ​ ​ ​ ​ ​ ​ ​ -131 ​ -29 ​ -36 Embedded derivatives ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ All currencies –10% against the respective functional currency -63 ​ -38 ​ -49 ​ ​ ​ ​ ​ ​ All currencies +10% against the respective functional currency ​ 64 ​ 31 ​ 40 ​ ​ ​ ​ ​ ​ Thereof: EUR –10% (2022: –10%; 2021: –10%) against the respective functional currency ​ -48 ​ -20 ​ -32 ​ ​ ​ ​ ​ ​ Thereof: EUR +10% (2022: +10%; 2021: +10%) against the respective functional currency ​ 48 ​ 20 ​ 32 ​ ​ ​ ​ ​ ​ Unhedged monetary assets and liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ All currencies –10% against the respective functional currency ​ -112 ​ -63 ​ -15 ​ ​ ​ ​ ​ ​ All currencies +10% against the respective functional currency ​ 112 ​ 63 ​ 15 ​ ​ ​ ​ ​ ​ Thereof: USD –10% (2022: –10%; 2021: –10%) against the respective functional currency ​ -46 ​ -44 ​ -2 ​ ​ ​ ​ ​ ​ Thereof: USD +10% (2022: +10%; 2021: +10%) against the respective functional currency ​ 46 ​ 44 ​ 2 ​ ​ ​ ​ ​ ​
Interest Rate Risk
Financial Risk Factors and Risk Management
Schedule of Designated Hedged Items	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2023 ​ ​ 2022 ​ ​ Fixed-Rate ​ Fixed-Rate ​ Fixed-Rate ​ Fixed-Rate ​ Borrowing in EUR Borrowing in USD Borrowing in EUR Borrowing in USD Notional amount 4,550 90 4,550 94 Carrying amount 3,964 89 3,732 95 Accumulated fair value adjustments in Other financial liabilities 556 -6 782 -9 Change in fair value used for measuring ineffectiveness for the reporting period 226 1 -723 -11 Accumulated amount of fair value hedge adjustments for hedged items ceased to be adjusted for hedging gains/losses 0 -7 0 -11 ​
Schedule of Designated Hedged Instruments	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2023 ​ ​ 2022 ​ ​ Interest Rate ​ Interest Rate ​ Interest Rate ​ Interest Rate ​ ​ Swaps for ​ Swaps for ​ Swaps for ​ Swaps for ​ EUR Borrowing USD Borrowing EUR Borrowing USD Borrowing Notional amount 4,550 90 4,550 94 Carrying amount ​ ​ ​ ​ ​ ​ ​ Other financial assets 0 0 0 0 Other financial liabilities -535 -1 -749 -3 Change in fair value used for measuring ineffectiveness for the reporting period -214 -2 700 10 ​
Schedule of Details on Hedging Instruments	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 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 ​ ​ 5.941 % 5.365 % 4.705 % 5.340 % 5.503 % USD interest rate swaps ​ ​ ​ ​ Nominal amounts 90 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Average variable interest rate 6.150 % ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € 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 ​ 2023 ​ 2022 ​ Year-End Average High Low Year-End Average High Low Fair value interest rate risk ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ From investments 0.00 0.00 0.00 0.00 0.03 0.04 0.04 0.03 Cash flow interest rate risk ​ ​ ​ ​ ​ ​ ​ ​ ​ From investments (including interest - bearing cash) 3.26 4.70 7.45 3.26 6.19 5.83 7.21 4.87 From financing 0 1.10 1.73 0 1.45 1.71 1.76 1.45 From interest rate swaps 4.64 4.64 4.64 4.64 4.64 4.84 4.88 4.64 ​
Schedule of Sensitivity Analysis	​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Effects on Financial Income, ​ 2023 2022 2021 Derivatives held within a designated fair value hedge relationship ​ ​ ​ ​ ​ ​ Interest rates +100bps for U.S. dollar area/+100bps for euro area (2022: +75/+125bps for U.S. dollar/euro area; 2021: +75/+20bps for U.S. dollar/euro area) -46 -58 -11 Interest rates –100bps for U.S. dollar area/–100bps for euro area (2022: –25/–10bps for U.S. dollar/euro area; 2021: –25/–20bps for U.S. dollar/euro area) 46 5 10 Variable-rate financing ​ ​ ​ Interest rates +100bps for U.S. dollar area/+100bps for euro area (2022: +75/+125bps for U.S. dollar/euro area; 2021: +75/+20bps for U.S. dollar/euro area) 0 -14 -4 Interest rates –100bps for U.S. dollar area/–100bps for euro area (2022: –25/–10bps for U.S. dollar/euro area; 2021: –25/–20bps for U.S. dollar/euro area) ​ 0 ​ 1 ​ 3 Variable-rate investments ​ ​ ​ ​ ​ ​ Interest rates +100bps for U.S. dollar area/+100bps for euro area (2022: +75/+125bps for U.S. dollar/euro area; 2021: +75/+20bps for U.S. dollar/euro area) ​ 32 ​ 26 ​ 24 Interest rates –100bps for U.S. dollar area/–100bps for euro area (2022: –25/–10bps for U.S. dollar/euro area; 2021: –25/–20bps for U.S. dollar/euro area) -32 -5 ​ -9 ​
Equity Price Risk
Financial Risk Factors and Risk Management
Schedule of Sensitivity Analysis	​ ​ ​ ​ ​ ​ ​ ​ € millions 2023 2022 1 2021 1 Investments in equity securities ​ ​ Increase in equity prices and respective unobservable inputs of 22% - increase of financial income, net ​ 1,093 503 515 Decrease in equity prices and respective unobservable inputs of 22% - decrease of financial income, net ​ -1,093 -503 -515 ​ 1 For 2022 and 2021, a +/-10% increase and decrease was assumed. Most of our equity securities are within the venture-capital-related investment activities. For purposes of our equity price sensitivity disclosure, we benchmarked the historical average of public market returns of the NASDAQ and S&P 500 to the average annual venture capital benchmark returns over a 12-year period, which is the assumed average holding period of venture capital funds. Overall, our analysis indicated a blended return range of +/- 22% in 2023. ​

Fair Value Disclosures on Fin_2

Fair Value Disclosures on Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures on Financial Instruments
Schedule of Fair values of Financial instruments and Classification Within the Fair value Hierarchy	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Category ​ 12/31/2023 ​ ​ ​ ​ Carrying Amount ​ Measurement Categories ​ Fair Value ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ At Amortized At Fair Value Level 1 Level 2 Level 3 Total ​ ​ ​ ​ ​ Cost ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Assets ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash and cash equivalents ​ 8,124 ​ ​ ​ ​ ​ ​ ​ ​ Cash at banks 1 ​ AC ​ 3,369 ​ 3,369 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Time deposits 1 ​ AC ​ 2,277 ​ 2,277 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Money market and similar funds ​ FVTPL ​ 2,478 ​ ​ ​ 2,478 ​ 2,478 ​ ​ ​ ​ ​ 2,478 Trade and other receivables 6,525 ​ ​ ​ ​ ​ ​ ​ ​ Trade receivables 1 AC 5,775 5,775 ​ ​ ​ ​ ​ ​ ​ Trade receivables 1 ​ FVOCI ​ 122 ​ ​ ​ 122 ​ ​ ​ 122 ​ ​ ​ ​ Other receivables 2 — 628 ​ ​ ​ ​ ​ ​ ​ ​ Other financial assets 8,887 ​ ​ ​ ​ ​ ​ ​ ​ Debt securities AC 129 129 ​ ​ ​ 129 ​ ​ 129 Equity securities FVTPL 4,967 ​ ​ 4,967 ​ 156 0 4,811 4,967 Investments in associates 2 — 135 ​ ​ ​ ​ ​ ​ ​ ​ Time deposits AC 3,021 3,021 ​ ​ ​ ​ 3,021 ​ 3,021 Financial instruments related to employee benefit plans 2 — 244 ​ ​ ​ ​ ​ ​ ​ ​ Loans and other financial receivables AC 300 300 ​ ​ ​ ​ 300 ​ 300 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 52 ​ ​ 52 ​ ​ 52 ​ 52 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 -1,822 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Trade payables 1 AC -1,022 -1,022 ​ ​ ​ ​ ​ ​ ​ ​ ​ Other payables 2 — -800 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Financial liabilities -9,676 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Non-derivative financial liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Loans AC 0 0 ​ ​ ​ ​ ​ 0 ​ ​ 0 Bonds AC -6,780 -6,780 ​ ​ ​ -7,005 ​ 0 ​ ​ -7,005 Private placements AC -388 -388 ​ ​ ​ ​ ​ -374 ​ ​ -374 Lease liabilities 3 ​ ​ ​ -1,621 ​ -1,621 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other non-derivative financial liabilities AC -263 -263 ​ ​ ​ ​ ​ -263 ​ ​ -263 Derivative liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Designated as hedging instrument ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ FX forward contracts — -20 ​ ​ -20 ​ ​ ​ -20 ​ ​ -20 Interest rate swaps — -537 ​ ​ -537 ​ ​ ​ -537 ​ ​ -537 Not designated as hedging instrument ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ FX forward contracts FVTPL -66 ​ ​ -66 ​ ​ ​ -66 ​ ​ -66 Total financial instruments, net 12,038 4,798 ​ 7,034 ​ -4,242 ​ 2,268 ​ 4,816 2,720 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € 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 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Trade receivables 1 FVOCI ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 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 Lease liabilities 3 ​ ​ ​ -2,140 ​ -2,140 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other non-derivative financial liabilities AC -422 -422 ​ ​ ​ ​ ​ -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 ​ 1 We do not separately disclose the fair value for cash and cash equivalents, trade receivables, and accounts payable as their carrying amounts are a reasonable approximation of their fair values. 2 Since the line items Trade receivables, Trade payables, and Other financial assets contain both financial and non-financial assets or liabilities (such as other taxes or advance payments), the carrying amounts of non-financial assets or liabilities are shown to allow a reconciliation to the corresponding line items in the Consolidated Statements of Financial Position. 3 For lease liabilities, separate disclosure of fair value is not required.
Schedule of Fair values of Financial Instruments by Instruments Classification	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ Category ​ 12/31/2023 ​ ​ Carrying Amount At Amortized Cost At Fair Value Financial assets ​ ​ ​ ​ ​ ​ ​ ​ At fair value through profit or loss FVTPL 7,502 ​ 7,502 At fair value through other comprehensive income ​ FVOCI ​ 122 ​ ​ ​ 122 At amortized cost AC 14,873 14,873 ​ Financial liabilities ​ ​ ​ At fair value through profit or loss FVTPL -66 ​ -66 At amortized cost AC -8,454 -8,454 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € 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 fair value through other comprehensive income ​ FVOCI ​ 0 ​ ​ ​ 0 At amortized cost AC 12,847 12,847 ​ Financial liabilities At fair value through profit or loss FVTPL -88 -88 At amortized cost AC -12,862 -12,862
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 1.0 to 17.5 ) Revenues of investees Discounts for lack of marketability ( 10% to 30 %) ​ The estimated fair value would increase (decrease) if: -The revenue multiples were higher (lower) -The investees’ revenues were higher (lower) -The liquidity discounts were lower (higher) ​ ​ ​ ​ Market approach. Venture capital method evaluating a variety of quantitative and qualitative factors such as actual and forecasted results, cash position, recent or planned transactions, and market comparable companies. ​ - 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 Deal contingent forward ​ Level 3 ​ 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. ​ Deal contingent premium as percentage of the equivalent at-the-money-forward option ​ The estimated fair value would increase (decrease) if: - the uncertainty of the deal and thus the deal contingency premium would decrease (increase) 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 ​ 2023 ​ ​ ​ 2022 ​ ​ Unlisted Equity Securities ​ ​ ​ Unlisted Equity Securities ​ ​ ​ ​ and Call Options on ​ Deal Contingent Forward and Call Options on Equity Deal Contingent Forward ​ ​ Equity Shares ​ ​ ​ Shares ​ ​ 1/1 4,883 0 ​ 4,881 ​ 0 Transfers ​ ​ ​ ​ ​ Into Level 3 9 ​ ​ 0 ​ 0 Out of Level 3 -8 ​ ​ -25 ​ 0 Purchases 417 ​ ​ 522 ​ 0 Sales -101 ​ ​ -43 ​ 0 Settlements ​ ​ ​ 91 ​ ​ ​ 0 Gains/losses ​ ​ ​ ​ ​ ​ Included in financial income, net -219 -106 ​ -789 ​ 0 Included in exchange differences in other comprehensive income -164 15 ​ 337 ​ 0 12/31 4,817 0 ​ 4,883 ​ 0 Change in unrealized gains/losses in profit or loss for equity investments held at the end of the reporting period 532 0 ​ -788 ​ 0

Prepaid Expenses and Other Ta_2

Prepaid Expenses and Other Tax Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Prepaid Expenses and Other Tax Assets
Schedule of prepaid expenses and other tax assets	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2023 ​ 2022 ​ Current ​ Non-Current ​ Total ​ Current Non-Current Total Prepaid expenses 844 ​ 386 ​ 1,230 ​ 828 ​ 512 ​ 1,340 Other tax assets 241 ​ 33 ​ 274 ​ 244 ​ 49 ​ 293 Total 1,085 ​ 419 ​ 1,504 ​ 1,072 ​ 561 ​ 1,633 / ​ 2,374 ​ 3,573 ​ 5,947 ​ 2,139 ​ 3,580 ​ 5,719 Prepaid expenses and other tax assets as % of / ​ 46 ​ 12 ​ 25 ​ 50 ​ 16 ​ 29 ​

Other Tax Liabilities (Tables)

Other Tax Liabilities (Tables)	12 Months Ended
	Dec. 31, 2023
Other Tax Liabilities
Schedule of other tax liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2023 ​ 2022 ​ Current ​ Non-Current ​ Total ​ Current Non-Current Total Other tax liabilities 871 ​ 0 ​ 871 ​ 662 ​ 0 ​ 662 / ​ 5,648 ​ 698 ​ 6,346 ​ 4,818 ​ 705 ​ 5,523 Other tax liabilities as % of / 15 ​ 0 ​ 14 ​ 14 ​ 0 ​ 12

Executive and Supervisory Boa_2

Executive and Supervisory Board Compensation (Tables)	12 Months Ended
	Dec. 31, 2023
Executive and Supervisory Board Compensation
Schedule of executive board compensation	​ ​ ​ ​ ​ ​ ​ ​ € thousands 2023 ​ 2022 2021 Short-term employee benefits 19,632 ​ 12,556 25,015 Share-based payment 24,469 ​ 20,726 25,095 Subtotal 44,101 ​ 33,282 50,110 Post-employment benefits 1,033 ​ -1,429 464 Thereof defined-benefit 673 ​ -1,433 461 Thereof defined-contribution 360 ​ 4 3 Termination Benefits ​ NA ​ 9,600 ​ NA Total 45,134 ​ 41,453 50,574 ​
Schedule of share-based payment for executive board members	​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 ​ 2022 2021 Number of share units granted 214,530 ​ 205,965 ​ 238,428 Total expense in € thousands 36,127 ​ 9,986 ​ 6,356 ​
Schedule of retirement pension plan for executive board members	​ ​ ​ ​ ​ ​ ​ ​ € thousands 2023 ​ 2022 2021 DBO 12/31 2,192 ​ 1,462 ​ 3,435 Annual pension entitlement 137 ​ 114 ​ 108 ​
Schedule of supervisory board compensation	​ ​ ​ ​ ​ ​ ​ ​ € thousands 2023 ​ 2022 ​ 2021 Total compensation 5,427 ​ 5,206 ​ 3,856 Thereof fixed compensation 3,185 ​ 3,149 ​ 3,176 Thereof committee remuneration 2,242 ​ 2,058 ​ 680 ​
Schedule of payments to/DBO for former executive board members	​ ​ ​ ​ ​ ​ ​ ​ € thousands ​ 2023 ​ 2022 ​ 2021 Payments ​ 2,329 2,217 2,159 DBO 12/31 ​ 33,251 31,217 42,313 ​

Related Party Transactions Ot_2

Related Party Transactions Other Than Board Compensation (Tables)	12 Months Ended
	Dec. 31, 2023
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 ​ 2023 ​ 2022 ​ 2023 ​ 2022 ​ 2023 ​ 2022 ​ 2023 ​ 2022 Products and services provided NA NA 0 0 0 1 13 11 Products and services received NA NA 2 1 2 1 3 4 110 113 Sponsoring and other financial support provided NA NA NA NA 7 5 NA NA Outstanding balances at year end (Vendors) NA NA 0 0 0 0 -6 -18 Outstanding balances at year end (Customers) NA NA 0 0 0 0 0 4 Commitments at year end NA NA 0 0 42 2 51 NA NA ​ 1 Including services from employee representatives on the Supervisory Board in their capacity as employees of SAP 2 The longest of these commitments is five years . ​

Principal Accountant Fees and_2

Principal Accountant Fees and Services (Tables)	12 Months Ended
	Dec. 31, 2023
Principal Accountant Fees and Services
Schedule of fees for audit and other professional services	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ € millions ​ 2023 ​ 2022 ​ 2021 ​ BDO AG Foreign BDO ​ KPMG AG Foreign KPMG ​ KPMG AG Foreign ​ ​ ​ (Germany) ​ Firms ​ Total ​ (Germany) ​ Firms ​ Total ​ (Germany) ​ KPMG Firms ​ Total Audit fees 8 5 13 4 10 14 3 8 12 Audit-related fees 0 1 1 3 7 10 2 5 7 Tax fees 0 0 0 0 0 0 0 0 0 All other fees 0 0 0 0 0 0 0 0 0 Total 8 6 14 7 17 24 6 13 19 ​

Scope of Consolidation, Subsi_2

Scope of Consolidation, Subsidiaries and Other Equity Investments (Tables)	12 Months Ended
	Dec. 31, 2023
Scope of Consolidation, Subsidiaries and Other Equity Investments
Summary of entities consolidated in the financial statements	​ ​ ​ ​ ​ Total 12/31/2021 290 Additions 26 Disposals -28 12/31/2022 ​ 288 Additions ​ 12 Disposals ​ -65 12/31/2023 235 ​
Schedule of subsidiaries	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Total Revenue Profit/Loss Total Equity as Number of ​ ​ ​ ​ ​ in 2023 2 ​ (–) After Tax for ​ at 12/31/2023 2 ​ Employees as ​ Footnote ​ ​ ​ ​ ​ ​ 2023 2 ​ ​ ​ at 12/31/2023 3 ​ ​ ​ % € thousands € thousands € thousands ​ ​ ​ ​ Ariba Technologies India Private Limited, Bengaluru, India ​ 100 ​ 107,665 ​ 14,181 ​ 41,767 ​ 1,360 ​ ​ Ariba, Inc., Palo Alto, CA, United States 100 1,426,356 689,432 6,618,961 1,589 ​ ​ Concur Technologies, Inc., Bellevue, WA, United States ​ 100 ​ 2,169,139 ​ 408,667 ​ 8,828,126 ​ 3,217 ​ ​ SAP (China) Co., Ltd., Shanghai, China 100 1,313,574 21,903 -75,918 6,528 ​ 17 SAP (Schweiz) AG, Biel, Switzerland ​ 100 ​ 1,392,865 ​ 124,568 ​ 310,761 ​ 873 ​ ​ SAP (UK) Limited, Feltham, United Kingdom 100 1,431,680 66,373 204,673 1,658 ​ 17 SAP America, Inc., Newtown Square, PA, United States 100 8,476,670 -112,108 11,879,728 9,225 ​ ​ SAP Argentina S.A., Buenos Aires, Argentina ​ 100 ​ 237,309 ​ -19,467 ​ -7,742 ​ 1,134 ​ 17 SAP Asia Pte. Ltd., Singapore, Singapore 100 713,377 8,864 11,302 1,085 ​ 17 SAP Australia Pty Ltd, Sydney, Australia 100 808,936 -17,934 96,836 1,302 ​ ​ SAP Brasil Ltda., São Paulo, Brazil 100 810,113 37,881 112,716 2,839 ​ 17 SAP Canada Inc., Toronto, Canada 100 1,187,938 103,844 768,751 3,104 ​ ​ SAP Deutschland SE & Co. KG, Walldorf, Germany 100 5,724,456 819,333 1,796,440 5,048 ​ 9 SAP España - Sistemas, Aplicaciones y Productos en la Informática, S.A., Madrid, Spain ​ 100 ​ 640,969 ​ 29,122 ​ 120,151 ​ 959 ​ ​ SAP France S.A., Levallois-Perret, France 100 1,217,078 146,869 1,924,300 1,575 ​ ​ SAP Hungary Rendszerek, Alkalmazások és Termékek az Adatfeldolgozásban Informatikai Kft., Budapest, Hungary 100 169,259 6,545 35,395 1,452 ​ ​ SAP India Private Limited, Bengaluru, India 100 792,589 94,539 310,957 2,379 ​ ​ SAP Industries, Inc., Newtown Square, PA, United States 100 603,743 158,746 1,427,522 239 ​ ​ SAP Italia Sistemi Applicazioni Prodotti in Data Processing S.p.A., Vimercate, Italy 100 743,718 20,902 92,681 826 ​ ​ SAP Japan Co., Ltd., Tokyo, Japan 100 1,164,259 77,354 303,285 1,416 ​ ​ SAP Labs Bulgaria EOOD, Sofia, Bulgaria ​ 100 ​ 121,838 ​ 5,945 ​ 32,905 ​ 1,330 ​ ​ SAP Labs India Private Limited, Bengaluru, India 100 890,380 99,539 281,808 10,672 ​ ​ SAP Labs, LLC, Palo Alto, CA, United States 100 668,207 118,097 864,453 1,733 ​ ​ SAP México S.A. de C.V., Mexico City, Mexico 100 531,654 -6,246 131,233 1,118 ​ 17 SAP National Security Services, Inc., Newtown Square, PA, United States ​ 100 ​ 1,152,270 ​ 215,069 ​ 567,360 ​ 638 ​ ​ SAP Nederland B.V., 's-Hertogenbosch, the Netherlands 100 828,363 281,244 967,086 687 ​ 14 SAP Philippines, Inc., Taguig City, Philippines ​ 100 ​ 117,602 ​ 285 ​ 8,975 ​ 997 ​ 17 SAP Service and Support Centre (Ireland) Limited, Dublin, Ireland 100 336,355 85,456 125,741 1,757 ​ ​ SAP Services s.r.o., Prague, Czech Republic ​ 100 ​ 122,548 ​ 4,705 ​ 23,055 ​ 1,436 ​ ​ ​ 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 ​ 17 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 ​ 14 Baiza Capital Designated Activity Company, Dublin, Ireland ​ 0 ​ 5, 8 Baiza Capital Italia s.r.l., Milan, Italy ​ 0 ​ 5, 8 Baiza Capital LLC, Newark, NJ, United States ​ 0 ​ 8 Baiza Capital S.A., Luxembourg, Luxembourg ​ 0 ​ 8 Business Objects Holding B.V., 's-Hertogenbosch, the Netherlands 100 ​ 14 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 ​ ​ CallidusCloud (India) Private Limited, Hyderabad, India ​ 100 ​ ​ Christie Partners Holding C.V., 's-Hertogenbosch, the Netherlands 100 ​ ​ Cleanshelf, Inc., San Francisco, CA, United States ​ 100 ​ 5 ​ ​ ​ ​ ​ ​ ​ 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 (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 ​ 14 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 ​ 17 Concur Technologies (UK) Limited, Feltham, United Kingdom 100 ​ 17 ConTgo Consulting Limited, Feltham, United Kingdom 100 ​ 13, 17 ConTgo Limited, Feltham, United Kingdom 100 ​ 13 Crystal Decisions (UK) Limited, Feltham, United Kingdom 100 ​ 13 Delos Cloud GmbH, Schönefeld, Germany ​ 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 ​ ​ ESS Cubed Procurement Proprietary Limited, Johannesburg, South Africa ​ 100 ​ ​ ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ FreeMarkets Ltda., São Paulo, Brazil 100 ​ hybris GmbH, Munich, Germany 100 ​ 10, 11 INNAAS s.r.l., Rome, Italy ​ 100 ​ ​ LeadFormix, Inc., San Ramon, CA, United States ​ 100 ​ ​ LeanIX France S.A.R.L., Courbevoie, France ​ 100 ​ 5 LeanIX GmbH, Bonn, Germany ​ 100 ​ 5 LeanIX SI d.o.o., Ljubljana, Slovenia ​ 100 ​ 5 LeanIX UK Limited, London, United Kingdom ​ 100 ​ 5 LeanIX US Holdings, Inc., Watertown, MA, United States ​ 100 ​ 5 LeanIX, B.V., Amsterdam, the Netherlands ​ 100 ​ 5 LeanIX, Inc., Houston, TX, United States ​ 100 ​ 5 LLC "Emarsys", Moscow, Russia ​ 100 ​ ​ LLC “SAP Labs“, Moscow, Russia 100 ​ LLC “SAP Ukraine”, Kyiv, Ukraine 100 ​ 17 Loyalsys Technologies Israel Ltd., Tel Aviv, Israel 100 ​ ​ LXTECH India Private Limited, Hyderabad, India ​ 100 ​ 5 Nihon Ariba K.K., Tokyo, Japan 100 ​ Outerjoin, Inc., San Ramon, CA, United States ​ 100 ​ ​ OutlookSoft Deutschland GmbH, Walldorf, Germany 100 ​ 10, 11 PT SAP Indonesia, Jakarta, Indonesia 99 ​ 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 ​ 14 Quadrem Overseas Cooperatief U.A., 's-Hertogenbosch, the Netherlands ​ 100 ​ ​ Quadrem Peru S.A.C., Lima, Peru ​ 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 ​ 17 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 ​ 14 SAP Chile Limitada, Santiago de Chile, Chile 100 ​ 17 SAP CIS, LLC, Moscow, Russia 100 ​ SAP Colombia S.A.S., Bogotá, D.C., Colombia 100 ​ 17 SAP Costa Rica, S.A., Escazú, Costa Rica 100 ​ 17 SAP ČR, spol. s r.o., Prague, Czech Republic 100 ​ SAP Cyprus Limited, Nicosia, Cyprus 100 ​ SAP Danmark A/S, Copenhagen, Denmark 100 ​ SAP Dritte Beteiligungs- und Vermögensverwaltungs GmbH, Walldorf, Germany 100 ​ SAP društvo s ograničenom odgovornošću za digitalnu ekonomiju novog tisućljeća, Zagreb, Croatia ​ 100 ​ ​ SAP East Africa Limited, Nairobi, Kenya 100 ​ 17 SAP Egypt LLC, Cairo, Egypt 100 ​ 17 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 ​ 17 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 ​ 17 SAP Ireland US - Financial Services Designated Activity Company, Dublin, Ireland 100 ​ SAP Israel Ltd., Ra’anana, Israel 100 ​ 17 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, 17 SAP Middle East FZ-LLC, Dubai, United Arab Emirates 100 ​ 17 SAP Nederland Holding B.V.,‘s-Hertogenbosch, the Netherlands 100 ​ 14 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 ​ 17 SAP Polska Sp. z o.o., Warsaw, Poland 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, 17 SAP Retail Solutions Beteiligungsgesellschaft GmbH, Walldorf, Germany 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 ​ 17 ​ ​ ​ ​ ​ ​ 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 WLL, Doha, Qatar 49 ​ 6, 17 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 ​ 17 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 ​ 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 ​ 7 SAPV (Mauritius), Ebene, Mauritius 100 ​ 7 SC SAP Romania SRL, Bucharest, Romania ​ 100 ​ ​ Shanghai SAP Cloud Technology Company, Ltd., Shanghai, China ​ 70 ​ ​ Signavio UK Ltd, Birmingham, United Kingdom ​ 100 ​ 13 Signavio, Inc., Newtown Square, PA, United States ​ 100 ​ ​ SuccessFactors (Philippines), Inc., Pasig City, Philippines 100 ​ 17 ​ ​ ​ ​ ​ ​ Name and Location of Company Ownership Footnote ​ ​ % ​ ​ SuccessFactors, Inc., Newtown Square, PA, United States ​ 100 ​ ​ Sybase Angola, LDA, Luanda, Angola 100 ​ 16 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 ​ 17 Systems Applications Products Nigeria Limited, Victoria Island, Nigeria 100 ​ 17 Taulia (Shanghai) Smart Technology Co. Ltd., Shanghai, China ​ 100 ​ ​ Taulia Arabia LLC, Riyadh, Kingdom of Saudi Arabia ​ 100 ​ 5 Taulia Australia Pty. Ltd., Sydney, Australia ​ 100 ​ ​ Taulia Bulgaria EOOD, Sofia, Bulgaria ​ 100 ​ ​ Taulia GmbH, Düsseldorf, Germany ​ 100 ​ 12 Taulia LLC, San Francisco, CA, United States ​ 96 ​ ​ Taulia Singapore Pte. Ltd., Singapore, Singapore ​ 100 ​ ​ Taulia Trade Technology GmbH, Düsseldorf, Germany ​ 100 ​ 12 Taulia UK Ltd., London, United Kingdom ​ 100 ​ ​ Technology Management Associates Inc., Chantilly, VA, United States ​ 100 ​ ​ TRX Europe Limited, Feltham, United Kingdom 100 ​ 13, 17 TRX Technologies India Private Limited, Bengaluru, India 100 TRX UK Limited, Feltham, United Kingdom 100 13 TRX, Inc., Bellevue, WA, United States 100 Volume Integration, Inc., Chantilly, 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, 2023, 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 2023. 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 HGB, section 316 (1), the subsidiary is exempt from having its financial statements audited in respect of its financial year ended December 31, 2023. 13 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, 2023. 14 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 in respect of its financial year ended December 31, 2023, or in respect of its financial year ended September 30, 2023, respectively. 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, 2023, or in respect of its financial year ended September 30, 2023, respectively. 16 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, 2023. 17 Entity with support letter issued by SAP SE.
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 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, L.P., Menlo Park, CA, United States ​ BGS Holdings, Inc., Austin, TX, United States ​ BioCatch Ltd., Tel Aviv, Israel ​ 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., Miami, FL, United States ​ Boldstart Ventures VI, L.P., Miami, FL, United States ​ Brightfield Holdings, Inc., New York, NY, United States ​ Bryj Technologies, Inc. (fka Follow Analytics, Inc.), San Francisco, CA, United States ​ BY Capital 2 GmbH & Co. KG, Berlin, Germany ​ 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 ​ Cofinity-X GmbH, Cologne, Germany ​ Collectly, Inc., Pasadena, 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 QZ, LLC, Palo Alto, CA, United States ​ Costanoa Venture Capital III L.P., Palo Alto, CA, United States ​ Creandum SPV TR (D) AB, Stockholm, Sweden ​ Cultivate Rollco LLc (fka Cultivate Technology, Inc.), San Francisco, CA, United States ​ 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 ​ Essence VC III, L.P., Seattle, WA, United States ​ FeedZai S.A., Lisbon, Portugal ​ Felix Capital Fund III, London, United Kingdom ​ Felix Ventures II, L.P., London, United Kingdom ​ Filament 2024, L.P., Brooklyn, NY, United States ​ Finco Services, Inc. (dba Current), New York, NY, United States ​ FloQast, Inc., Los Angeles, 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 ​ Haystack Ventures VII, L.P., San Francisco, CA, United States ​ Huntress Labs Incorporated, Ellicott City, MD, 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 ​ JetLenses Inc. (dba Verse Medical), New York, NY, 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 Opportunity Fund, L.P., St. Peter Port, Guernsey, Channel Islands ​ Local Globe VII, L.P., St. Peter Port, Guernsey, Channel Islands ​ Local Globe VIII, L.P., St. Peter Port, Guernsey, Channel Islands ​ Local Globe X, L.P., St. Peter Port, Guernsey, Channel Islands ​ Local Globe XI, L.P., St. Peter Port, Guernsey, Channel Islands ​ Mango Capital 2018, L.P., Los Altos, CA, United States ​ Mango Capital 2020, L.P., Los Altos, CA, United States ​ Mango Capital 2022, L.P., Los Altos, CA, United States ​ Matillion Ltd., Altrincham, United Kingdom ​ Medable Inc., Palo Alto, CA, United States ​ Mosaic Ventures Investors Fund I, L.P., London, United Kingdom ​ Notation Capital, L.P., Brooklyn, NY, United States ​ Notation Capital II CIRC, LLC, Brooklyn, NY, United States ​ Notation Capital II, L.P., Brooklyn, NY, United States ​ Notation Capital III, L.P., Brooklyn, NY, United States ​ OpenX Software Limited, Pasadena, CA, United States ​ Paper Education Company Inc., Quebec, 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 Parallel Fund, L.P., Austin, TX, United States ​ Sapphire Sport Parallel Fund II, L.P., Austin, TX, United States ​ Sapphire Sport, L.P., Austin, TX, United States ​ Side, Inc., San Francisco, CA, United States ​ Simpplr Inc., Redwood City, 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 ​ 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) € in Millions	12 Months Ended
	Dec. 31, 2023 EUR (€) $ / €	Dec. 31, 2023 $ / €	Dec. 31, 2023 $ / € $ / €	Dec. 31, 2023 $ / € SFr / €	Dec. 31, 2023 $ / € £ / €	Dec. 31, 2023 $ / € ¥ / €	Dec. 31, 2023 $ / € $ / €	Dec. 31, 2022 EUR (€) $ / €	Dec. 31, 2022 $ / €	Dec. 31, 2022 $ / € $ / €	Dec. 31, 2022 $ / € SFr / €	Dec. 31, 2022 $ / € £ / €	Dec. 31, 2022 $ / € ¥ / €	Dec. 31, 2022 $ / € $ / €	Dec. 31, 2021 EUR (€)	Dec. 31, 2021 $ / €	Dec. 31, 2021 $ / €	Dec. 31, 2021 SFr / €	Dec. 31, 2021 £ / €	Dec. 31, 2021 ¥ / €	Dec. 31, 2021 $ / €	Dec. 31, 2023 $ / €	Dec. 31, 2023 SFr / €	Dec. 31, 2023 £ / €	Dec. 31, 2023 ¥ / €	Dec. 31, 2023 $ / €	Dec. 31, 2022 $ / €	Dec. 31, 2022 SFr / €	Dec. 31, 2022 £ / €	Dec. 31, 2022 ¥ / €	Dec. 31, 2022 $ / €
Basis for Preparation
Middle Rate at December 31	1.6263	1.6263	1.6263	1.6263	1.6263	1.6263	1.6263	1.5693	1.5693	1.5693	1.5693	1.5693	1.5693	1.5693								1.4642	0.9260	0.8691	156.33	1.1050	1.4440	0.9847	0.8869	140.66	1.0666
Annual Average Exchange Rate		1.6285	1.4596	0.9717	0.8699	151.94	1.0816		1.5174	1.3703	1.0052	0.8526	138.01	1.0539		1.5747	1.4835	1.0814	0.8600	129.86	1.1835
Cost of cloud	€ (3,884)							€ (3,499)							€ (2,881)
Cost of software licenses and support	(1,383)							(1,384)							(1,598)
Research and development expenses	€ 6,324							€ 6,080							€ 5,270

Basis for Preparation - Cost Cl

Basis for Preparation - Cost Classification (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of voluntary change in accounting policy
Increase In Research & Development Expenses	€ 370	€ 398	€ 388
Cloud
Disclosure of voluntary change in accounting policy
Increase in gross profit	95	88	61
Software license and support
Disclosure of voluntary change in accounting policy
Increase in gross profit	€ 275	€ 310	€ 326

Revenue - Contract (Details)

Revenue - Contract (Details)	12 Months Ended
	Dec. 31, 2023
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, 2023	Dec. 31, 2022	Dec. 31, 2021
Non-Current Assets by Region
Revenue	€ 31,207	€ 29,520	€ 26,953
EMEA
Non-Current Assets by Region
Revenue	14,004	12,909	12,458
Germany
Non-Current Assets by Region
Revenue	4,921	4,469	4,324
Rest of EMEA
Non-Current Assets by Region
Revenue	9,083	8,440	8,135
Americas
Non-Current Assets by Region
Revenue	12,762	12,227	10,292
U.S
Non-Current Assets by Region
Revenue	10,204	9,799	8,235
Rest of Americas
Non-Current Assets by Region
Revenue	2,558	2,427	2,056
APJ
Non-Current Assets by Region
Revenue	4,441	4,384	4,204
Japan
Non-Current Assets by Region
Revenue	1,243	1,218	1,286
Rest of APJ
Non-Current Assets by Region
Revenue	€ 3,199	€ 3,166	€ 2,917

Revenue - Major Revenue by Regi

Revenue - Major Revenue by Region (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Non-Current Assets by Region
Cloud Revenue	€ 13,664	€ 11,426	€ 8,701
Cloud and Software Revenue	26,924	25,391	23,361
Revenue	31,207	29,520	26,953
EMEA
Non-Current Assets by Region
Cloud Revenue	5,241	4,137	3,196
Cloud and Software Revenue	12,028	11,081	10,820
Revenue	14,004	12,909	12,458
Americas
Non-Current Assets by Region
Cloud Revenue	6,642	5,810	4,354
Cloud and Software Revenue	10,959	10,456	8,808
Revenue	12,762	12,227	10,292
APJ
Non-Current Assets by Region
Cloud Revenue	1,781	1,478	1,151
Cloud and Software Revenue	3,937	3,855	3,732
Revenue	€ 4,441	€ 4,384	€ 4,204

Revenue - Remaining Performance

Revenue - Remaining Performance Obligations (Details) - EUR (€) € in Billions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of performance obligations
Unsatisfied performance obligations	€ 58	€ 46.9
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
Unsatisfied performance obligations	€ 44.3	€ 32.4

Revenue - Performance Obligatio

Revenue - Performance Obligations Satisfied in Previous Years (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue
Revenue recognized for performance obligations satisfied in previous years	€ 78	€ 81

Revenue - Contract Balances (De

Revenue - Contract Balances (Details) - EUR (€) € in Billions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue
Contract liabilities at beginning of period	€ 5.3
Increases resulting from billing and invoices becoming due	11.4
Decreases resulting from satisfaction of performance obligations	(11)
Other	(0.7)
Contract liabilities at end of period	5	€ 5.3
Revenue recognized included in the contract liability balance at the beginning period	€ 4.5	€ 4.1

Trade and Other Receivables - T

Trade and Other Receivables - Trade and Other Receivables (Details) - EUR (€) € in Millions	Dec. 31, 2023	Dec. 31, 2022
Trade and Other Receivables
Trade receivables, net - current	€ 5,892	€ 5,782
Trade receivables, net - non-current	5	0
Trade receivables, net	5,897	5,782
Other receivables - current	429	454
Other receivables - non-current	198	169
Other receivables	627	623
Total trade and other receivables - current	6,322	6,236
Total trade and other receivables - non-current	203	169
Total	6,524	6,405
Contract assets	€ 307	€ 343

Capitalized Cost from Contrac_3

Capitalized Cost from Contracts with Customers (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Incremental Costs of Obtaining Customer Contracts
Capitalized contract cost, current		€ 1,246	€ 1,036
Capitalized contract cost, non-current		3,154	3,019
Assets recognised from costs to obtain or fulfil contracts with customers		4,400	4,054
Other current non-financial assets		2,374	2,139
Other non-current non-financial assets		3,573	3,580
Other non-financial assets		€ 5,947	€ 5,719
Capitalized contract cost as % of other non-financial assets, current		52%	48%
Capitalized contract cost as % of other non-financial assets, non-current		88%	84%
Capitalized contract cost as % of Other non-financial assets		74%	71%
Customer contracts
Incremental Costs of Obtaining Customer Contracts
Amortization expenses	€ 80	€ 121
Capitalized cost of obtaining customer contracts
Incremental Costs of Obtaining Customer Contracts
Amortization period range		18 months to seven years
Capitalized contract cost, current		€ 1,046	€ 871
Capitalized contract cost, non-current		2,918	2,812
Assets recognised from costs to obtain or fulfil contracts with customers		3,964	3,684
Amortization expenses of capitalized contract costs		€ 1,000	725
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		five to eight years
Capitalized contract cost, current		€ 199	164
Capitalized contract cost, non-current		236	206
Assets recognised from costs to obtain or fulfil contracts with customers		436	370
Amortization expenses of capitalized contract costs		€ 327	€ 243

Employee Headcount - (Details)

Employee Headcount - (Details) - employee	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Non-Current Assets by Region
Cloud and software	13,080	12,740	13,148
Services	18,672	19,005	19,012
Research and development	36,444	35,280	33,377
Sales and marketing	27,728	27,766	26,090
General and administration	6,704	6,431	6,308
Infrastructure	4,975	5,089	4,722
SAP Group at period end	107,602	106,312	102,658
Thereof acquisitions	558	385	465
SAP Group (months' end average)	106,043	105,582	100,453
EMEA
Non-Current Assets by Region
Cloud and software	4,389	4,178	4,551
Services	8,178	8,129	8,095
Research and development	18,086	17,764	16,487
Sales and marketing	12,086	11,671	10,721
General and administration	3,619	3,387	3,278
Infrastructure	2,834	2,795	2,602
SAP Group at period end	49,191	47,924	45,734
Thereof acquisitions	421	188	377
SAP Group (months' end average)	48,222	47,359	44,622
Americas
Non-Current Assets by Region
Cloud and software	4,266	4,025	4,191
Services	5,013	5,106	5,053
Research and development	5,884	5,752	5,641
Sales and marketing	10,300	10,633	10,186
General and administration	1,777	1,804	1,866
Infrastructure	1,274	1,382	1,299
SAP Group at period end	28,515	28,702	28,236
Thereof acquisitions	138	189	44
SAP Group (months' end average)	28,239	28,785	27,822
APJ
Non-Current Assets by Region
Cloud and software	4,426	4,538	4,406
Services	5,481	5,769	5,864
Research and development	12,474	11,764	11,248
Sales and marketing	5,342	5,463	5,183
General and administration	1,307	1,240	1,164
Infrastructure	867	912	821
SAP Group at period end	29,897	29,686	28,687
Thereof acquisitions	0	8	44
SAP Group (months' end average)	29,582	29,438	28,009

Employee Benefits Expenses (Det

Employee Benefits Expenses (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Employee Benefits Expenses
Salaries	€ 12,128	€ 11,369	€ 10,120
Social security expenses	1,919	1,779	1,516
Share-based payment expenses	2,220	1,431	1,334
Pension expenses	438	447	390
Employee-related restructuring expenses	222	85	25
Termination benefits outside of restructuring plans	64	44	101
Employee benefits expenses	€ 16,992	€ 15,157	€ 13,487

Share-Based Payments - by Funct

Share-Based Payments - by Functional Area (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Allocation of Share-Based Payment Expense by function
Cost of cloud	€ 94	€ 53	€ 51
Cost of services	375	250	233
Cost of software licenses and support	38	48	49
Research and development	703	440	402
Sales and marketing	834	503	513
General and administration	175	137	87
Share-based payment expenses	2,220	1,431	1,334
Thereof cash-settled share-based payments	806	356	1,136
Thereof equity-settled share-based payments	€ 1,414	€ 1,075	€ 200
LTI 2020
Allocation of Share-Based Payment Expense by function
Expected dividend yield	1.52%	2.03%
Trading days	20 days
Percentage of payout amount per share unit	200%
LTI 2020, FSUs
Allocation of Share-Based Payment Expense by function
Percentage of the type of award to the total award under the specific plan	33%
Percentage of numerical target	100%
Performance period	3 years
LTI 2020, MSUs
Allocation of Share-Based Payment Expense by function
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
Allocation of Share-Based Payment Expense by function
Percentage of the type of award to the total award under the specific plan	33%

Share-Based Payments - Equity-S

Share-Based Payments - Equity-Settled Move SAP Plan (Move) (Details)	12 Months Ended
	Dec. 31, 2023 item
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 | 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
Performance Share Units (PSUs) Cash settled
SHARE-BASED PAYMENTS
Number of KPIs	2
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

Share-Based Payments - Own (Det

Share-Based Payments - Own (Details) - Own - EUR (€) shares in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Jan. 31, 2022	Dec. 31, 2021
SHARE-BASED PAYMENTS
Matching contribution to employee investment	40%		80%	40%
Number of shares purchased	6.5	9.2			5.7
Non-executives
SHARE-BASED PAYMENTS
Subsidy to purchase SAP shares	€ 20

Share-Based Payments - Recognis

Share-Based Payments - Recognised Expense for Equity-Settled Plans (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
SHARE-BASED PAYMENTS
Total expense recognized	€ 1,414	€ 1,075	€ 200
Own
SHARE-BASED PAYMENTS
Total expense recognized	239	307	€ 200
SMP
SHARE-BASED PAYMENTS
Total expense recognized	€ 1,175	€ 768

Share-Based Payments - Fair Val

Share-Based Payments - Fair Value and Parameters for Equity-Settled Plans (Details) - EUR (€)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
SHARE-BASED PAYMENTS
Weighted average share price	€ 130.59	€ 92
2022 tranches
SHARE-BASED PAYMENTS
Weighted average fair value		€ 93.80
Weighted average share price		€ 97.61
Expected dividend yield		2.43%
Weighted average initial life at grant date (in years)		1 year 7 months 6 days
Weighted average remaining life of awards outstanding		1 year 2 months 12 days
2022-2023 tranches
SHARE-BASED PAYMENTS
Weighted average fair value	€ 111.23
Weighted average share price	€ 114.25
Expected dividend yield	1.79%
Weighted average initial life at grant date (in years)	1 year 8 months 12 days
Weighted average remaining life of awards outstanding	1 year 1 month 6 days

Share-Based Payments - Changes

Share-Based Payments - Changes in Numbers of Outstanding Awards for Equity-Settled Plans (Details) - 2022-2023 tranches - shares shares in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
SHARE-BASED PAYMENTS
Beginning of period	11,504
Adjustment based upon KPI target achievement	115	(139)
Granted	13,760	15,371
Exercised	(7,675)	(3,258)
Forfeited	(403)	(470)
Change in settlement	(471)
End of period	16,830	11,504

Share-Based Payments - Cash-Set

Share-Based Payments - Cash-Settled Move and Grow SAP Plans (Details) - item	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
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)	112.40%	84.30%	130.90%
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 - LTI 2020

Share-Based Payments - LTI 2020 Plan (Details)	12 Months Ended
	Dec. 31, 2023 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, 2023 D
LTI Plan 2016
SHARE-BASED PAYMENTS
Term of grant	4 years
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, performance share units
SHARE-BASED PAYMENTS
Percentage of the type of award to the total award under the specific plan	60%
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 - Fair V_2

Share-Based Payments - Fair Value and Parameters for Cash-Settled Plans (Details)	12 Months Ended
	Dec. 31, 2023 EUR (€) € / shares	Dec. 31, 2023 USD ($)	Dec. 31, 2022 EUR (€) € / shares	Dec. 31, 2022 USD ($)
SHARE-BASED PAYMENTS
Weighted average share price	€ 130.59		€ 92
LTI Plan 2016
SHARE-BASED PAYMENTS
Weighted average fair value | €	€ 154.24		€ 94.83
Weighted average share price	€ 139.48		€ 96.39
Weighted average remaining life of awards outstanding		1 year 10 months 24 days		2 years 3 months 18 days
LTI 2020
SHARE-BASED PAYMENTS
Weighted average fair value | €	€ 137.98		€ 94.78
Weighted average share price	€ 139.48		€ 96.39
Expected dividend yield		1.52%		2.03%
Weighted average remaining life of awards outstanding		1 year 8 months 12 days		9 months 18 days
NASDAQ-100 Total Return Index | $		$ 20,158.42		$ 12,994.57
Lowest | LTI 2020
SHARE-BASED PAYMENTS
Expected volatility		15%
Expected volatility of the NASDAQ-100 companies	34%		36%
Expected correlation of SAP and the NASDAQ-100 companies			26%
Highest | LTI 2020
SHARE-BASED PAYMENTS
Expected volatility		23%
Expected volatility of the NASDAQ-100 companies	36%		41%
Expected correlation of SAP and the NASDAQ-100 companies			32%

Share-Based Payments - Change_2

Share-Based Payments - Changes in Numbers of Outstanding Awards Under Our Cash-Settled Plans (Details) € / shares in Units, shares in Thousands, € in Millions	12 Months Ended
	Dec. 31, 2023 EUR (€) shares € / shares	Dec. 31, 2022 EUR (€) shares € / shares	Dec. 31, 2021 EUR (€) shares
SHARE-BASED PAYMENTS
Fair value of unvested RSAs, RSUs, PSUs, and options | €	€ 707	€ 803
Total expense recognized | €	€ 806	€ 356	€ 1,136
LTI Plan 2016
SHARE-BASED PAYMENTS
Beginning of period	546		340
Granted	215	206
Adjustment based upon KPI target achievement	(64)
Exercised	0	0
Forfeited	(91)	0
End of period	605	546
Fair value of unvested RSAs, RSUs, PSUs, and options | €	€ 59	€ 23
Total intrinsic value of vested awards | €	15	3
Total expense recognized | €	€ 36	€ 8	€ 9
Move
SHARE-BASED PAYMENTS
Beginning of period	11,859		18,783
Granted	1,900	2,997
Adjustment based upon KPI target achievement	(57)	(36)
Exercised	(7,234)	(8,869)
Forfeited	(266)	(1,016)
Change in settlement	470
End of period	6,672	11,859
Fair value of unvested RSAs, RSUs, PSUs, and options | €	€ 644	€ 752
Total intrinsic value of vested awards | €	€ 0	€ 0
Weighted average share price for share options exercised in (in Euro per share) | € / shares	€ 117.86	€ 97.35
Total expense recognized | €	€ 764	€ 346	€ 1,139

Share-Based Payments - Liabilit

Share-Based Payments - Liabilities (Details) - EUR (€) € in Millions	Dec. 31, 2023	Dec. 31, 2022
Share-Based Payments
Share-based payment liabilities, current	€ 555	€ 524
Share-based payment liabilities, non-current	152	279
Share-based payment liabilities, total	707	803
Other non-financial liabilities, current	5,648	4,818
Other non-financial liabilities, non-current	698	705
Other non-financial liabilities, total	€ 6,346	€ 5,523
Share-based payment liabilities as % of B/S other non-financial liabilities, current	10%	11%
Share-based payment liabilities as % of B/S other non-financial liabilities, non-current	22%	40%
Share-based payment liabilities as % of B/S other non-financial liabilities	11%	15%

Pension Plans and Similar Obl_3

Pension Plans and Similar Obligations - Expense (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Pension Plans and Similar Obligations
Defined contribution plans	€ 381	€ 425	€ 328
Defined benefit pension plans	57	22	62
Pension expenses	€ 438	€ 447	€ 390

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, 2023	Dec. 31, 2022
Pension Plans and Similar Obligations
Present value of the DBO	€ 2,002	€ 1,737
Fair value of the plan assets	1,833	1,623
Net defined benefit liability (asset)	222	177
thereof: Net defined benefit asset	(79)	(16)
Net defined benefit liability	301	193
Net defined benefit asset as % of Non-current other financial assets	1	0
Net defined benefit liability as % of Non-current provisions	69	54
Germany
Pension Plans and Similar Obligations
Present value of the DBO	1,060	949
Fair value of the plan assets	1,063	953
Net defined benefit liability (asset)	0	0
thereof: Net defined benefit asset	0	0
Net defined benefit liability	0	0
Net defined benefit asset as % of Non-current other financial assets	0	0
Net defined benefit liability as % of Non-current provisions	0	0
Present value of the DBO provides for lumpsum Payments	1,006	899
Foreign Countries
Pension Plans and Similar Obligations
Present value of the DBO	686	577
Fair value of the plan assets	672	579
Net defined benefit liability (asset)	64	57
thereof: Net defined benefit asset	(17)	(16)
Net defined benefit liability	80	73
Net defined benefit asset as % of Non-current other financial assets	0	0
Net defined benefit liability as % of Non-current provisions	19	20
Present value of the DBO provides for Annuity Payments	535	448
Other Foreign Post Employment Plans
Pension Plans and Similar Obligations
Present value of the DBO	256	211
Fair value of the plan assets	98	91
Net defined benefit liability (asset)	158	120
thereof: Net defined benefit asset	(63)	0
Net defined benefit liability	221	120
Net defined benefit asset as % of Non-current other financial assets	1	0
Net defined benefit liability as % of Non-current provisions	€ 51	€ 33

Pension Plans and Similar Obl_5

Pension Plans and Similar Obligations - Actuarial Assumptions (Details)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Other Foreign Post Employment Plans
Pension Plans and Similar Obligations
Discount rate	5.30%	5.50%	3.10%
Germany
Pension Plans and Similar Obligations
Discount rate	3.50%	4.20%	1.20%
Foreign Countries
Pension Plans and Similar Obligations
Discount rate	2%	2.60%	0.50%

Pension Plans and Similar Obl_6

Pension Plans and Similar Obligations - Sensitivity Analysis (Details) - Discount rate - EUR (€) € in Millions	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Pension Plans and Similar Obligations
Increase in actuarial assumption (as a percent)	0.50%	0.50%	0.50%
Decrease in actuarial assumption (as a percent)	0.50%	0.50%	0.50%
Present value of the DBO if discount rate was 50 basis points higher	€ 1,911	€ 1,616	€ 1,964
Present value of the DBO if discount rate was 50 basis points lower	2,101	1,774	2,196
Other Foreign Post Employment Plans
Pension Plans and Similar Obligations
Present value of the DBO if discount rate was 50 basis points higher	247	203	203
Present value of the DBO if discount rate was 50 basis points lower	266	219	223
Germany
Pension Plans and Similar Obligations
Present value of the DBO if discount rate was 50 basis points higher	1,015	908	1,134
Present value of the DBO if discount rate was 50 basis points lower	1,108	993	1,260
Foreign Countries
Pension Plans and Similar Obligations
Present value of the DBO if discount rate was 50 basis points higher	649	505	626
Present value of the DBO if discount rate was 50 basis points lower	€ 727	€ 562	€ 714

Pension Plans and Similar Obl_7

Pension Plans and Similar Obligations - Plan Asset Allocation (Details) - EUR (€) € in Millions	Dec. 31, 2023	Dec. 31, 2022
Pension Plans and Similar Obligations
Total plan assets	€ 1,833	€ 1,623
Level 1
Pension Plans and Similar Obligations
Total plan assets	714	611
Equity investments	190	170
Corporate bonds	233	190
Insurance policies	59	41
Not Quoted in an Active Market
Pension Plans and Similar Obligations
Total plan assets	1,120	1,012
Equity investments	0	0
Corporate bonds	0	0
Insurance policies	€ 1,120	€ 1,012

Pension Plans and Similar Obl_8

Pension Plans and Similar Obligations - Future Benefit Payments (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Pension Plans and Similar Obligations
Weighted average duration of defined benefit obligation	10 years	10 years
Future benefit payments from defined benefit plans	€ 2,707	€ 2,404
Percentage of payments due over five years	76%	76%
Percentage of payments related to domestic plans	55%	61%

Other Employee-Related Obliga_3

Other Employee-Related Obligations (Details) - EUR (€) € in Millions	Dec. 31, 2023	Dec. 31, 2022
Other Employee-Related Obligations
Other employee-related liabilities, current	€ 4,205	€ 3,632
Other employee-related liabilities, non-current	546	426
Other employee-related liabilities, total	4,751	4,058
Other non-financial liabilities, current	5,648	4,818
Other non-financial liabilities, non-current	698	705
Other non-financial liabilities, total	€ 6,346	€ 5,523
% of other non-financial liabilities, current	74%	75%
% of other non-financial liabilities, non-current	78%	60%
% of other non-financial liabilities	75%	73%

Restructuring - Restructuring E

Restructuring - Restructuring Expenses (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Restructuring
Employee-related restructuring expenses	€ (222)	€ (85)	€ (25)
Onerous contract-related restructuring expenses and restructuring related impairment losses	8	(52)	(132)
Restructuring expenses	€ (215)	€ (138)	€ (157)

Restructuring - Restructuring_2

Restructuring - Restructuring Expenses By Functional Area (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Restructuring
Cost of cloud	€ 7	€ 20	€ (127)
Cost of software licenses and support	(8)	(9)	(6)
Cost of services	(31)	(70)	(13)
Research and development	(42)	(16)	(12)
Sales and marketing	(121)	(58)	3
General and administration	(19)	(4)	(2)
Restructuring expenses	€ (215)	€ (138)	€ (157)

Results of Segments (Details)

Results of Segments (Details) € in Millions	12 Months Ended
	Dec. 31, 2023 EUR (€) segment	Dec. 31, 2022 EUR (€)	Dec. 31, 2021 EUR (€)
Disclosure of operating segments
Number of operating segments | segment	5
Cloud	€ 13,664	€ 11,426	€ 8,701
Software licenses	1,764	2,056	3,248
Software support	11,496	11,909	11,412
Software licenses and support	13,261	13,965	14,660
Cloud and software	26,924	25,391	23,361
Services	4,283	4,128	3,592
Total revenue	31,207	29,520	26,953
Cost of cloud	(3,884)	(3,499)	(2,881)
Cost of software licenses and support	(1,383)	(1,384)	(1,598)
Cost of cloud and software	(5,267)	(4,883)	(4,479)
Cost of services	(3,407)	(3,155)	(2,740)
Total cost of revenue	(8,674)	(8,038)	(7,219)
Gross profit	22,534	21,482	19,734
Other segment expenses	(25,420)	(23,429)	(20,645)
Segment profit	5,787	6,090	6,308
Constant currency
Disclosure of operating segments
Total revenue	31,207	29,520
Segment profit	5,787	6,090
Actual Currency
Disclosure of operating segments
Total revenue	31,207	29,520	26,953
Segment profit	5,787	6,090	6,308
Operating segments | Constant currency
Disclosure of operating segments
Total revenue	30,853	26,961
Segment profit	10,129	8,472
Operating segments | Actual Currency
Disclosure of operating segments
Total revenue	30,057	28,496	26,170
Segment profit	9,811	8,824	9,308
Operating segments | Applications, Technology & Services | Constant currency
Disclosure of operating segments
Cloud	12,903	9,754
Software licenses	1,801	1,972
Software support	11,781	11,363
Software licenses and support	13,582	13,335
Cloud and software	26,485	23,089
Services	4,369	3,872
Total revenue	30,853	26,961
Cost of cloud	(3,779)	(3,073)
Cost of software licenses and support	(1,299)	(1,248)
Cost of cloud and software	(5,078)	(4,322)
Cost of services	(3,044)	(2,708)
Total cost of revenue	(8,122)	(7,030)
Gross profit	22,731	19,931
Other segment expenses	(12,602)	(11,459)
Segment profit	10,129	8,472
Operating segments | Applications, Technology & Services | Actual Currency
Disclosure of operating segments
Cloud	12,538	10,428	7,941
Software licenses	1,764	2,056	3,248
Software support	11,495	11,908	11,411
Software licenses and support	13,259	13,964	14,659
Cloud and software	25,797	24,392	22,600
Services	4,260	4,104	3,570
Total revenue	30,057	28,496	26,170
Cost of cloud	(3,693)	(3,355)	(2,696)
Cost of software licenses and support	(1,277)	(1,331)	(1,431)
Cost of cloud and software	(4,971)	(4,686)	(4,127)
Cost of services	(2,981)	(2,856)	(2,453)
Total cost of revenue	(7,951)	(7,542)	(6,580)
Gross profit	22,105	20,954	19,590
Other segment expenses	(12,294)	(12,130)	(10,282)
Segment profit	€ 9,811	€ 8,824	€ 9,308

Results of Segments - Segment R

Results of Segments - Segment Revenue by Region (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Non-Current Assets by Region
Revenue	€ 31,207	€ 29,520	€ 26,953
EMEA
Non-Current Assets by Region
Revenue	14,004	12,909	12,458
Americas
Non-Current Assets by Region
Revenue	12,762	12,227	10,292
APJ
Non-Current Assets by Region
Revenue	4,441	4,384	4,204
Constant currency
Non-Current Assets by Region
Revenue	31,207	29,520
Actual Currency
Non-Current Assets by Region
Revenue	31,207	29,520	26,953
Applications, Technology & Services
Non-Current Assets by Region
Depreciation and amortization expense	€ 639	€ 491
Maximum | Applications, Technology & Services
Non-Current Assets by Region
Decrease of depreciation and amortisation expense percentage	23%
Minimum | Applications, Technology & Services
Non-Current Assets by Region
Decrease of depreciation and amortisation expense percentage		22%
Operating segments | Constant currency
Non-Current Assets by Region
Revenue	€ 30,853	€ 26,961
Operating segments | Constant currency | EMEA
Non-Current Assets by Region
Revenue	13,736	12,382
Operating segments | Constant currency | Americas
Non-Current Assets by Region
Revenue	12,493	10,386
Operating segments | Constant currency | APJ
Non-Current Assets by Region
Revenue	4,624	4,193
Operating segments | Actual Currency
Non-Current Assets by Region
Revenue	30,057	28,496	26,170
Operating segments | Actual Currency | EMEA
Non-Current Assets by Region
Revenue	13,645	12,610	12,267
Operating segments | Actual Currency | Americas
Non-Current Assets by Region
Revenue	12,091	11,606	9,826
Operating segments | Actual Currency | APJ
Non-Current Assets by Region
Revenue	4,320	4,280	4,077
Operating segments | Applications, Technology & Services | Constant currency
Non-Current Assets by Region
Revenue	30,853	26,961
Operating segments | Applications, Technology & Services | Constant currency | EMEA
Non-Current Assets by Region
Revenue	13,736	12,382
Operating segments | Applications, Technology & Services | Constant currency | Americas
Non-Current Assets by Region
Revenue	12,493	10,386
Operating segments | Applications, Technology & Services | Constant currency | APJ
Non-Current Assets by Region
Revenue	4,624	4,193
Operating segments | Applications, Technology & Services | Actual Currency
Non-Current Assets by Region
Revenue	30,057	28,496	26,170
Operating segments | Applications, Technology & Services | Actual Currency | EMEA
Non-Current Assets by Region
Revenue	13,645	12,610	12,267
Operating segments | Applications, Technology & Services | Actual Currency | Americas
Non-Current Assets by Region
Revenue	12,091	11,606	9,826
Operating segments | Applications, Technology & Services | Actual Currency | APJ
Non-Current Assets by Region
Revenue	€ 4,320	€ 4,280	€ 4,077

Reconciliation of Segment Mea_3

Reconciliation of Segment Measures to the Consolidated Income Statements (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of operating segments
Revenue	€ 31,207	€ 29,520	€ 26,953
Operating profit	5,787	6,090	6,308
Other non-operating income/expense, net	9	(187)	19
Financial income, net	(456)	(1,389)	2,178
Profit before tax from continuing operations	5,341	4,513	8,505
Constant currency
Disclosure of operating segments
Revenue	31,207	29,520
Other revenue	1,180	938
Adjustment for currency impact	(826)	1,620
Other revenue	1,180	938
Other expenses	(2,265)	(1,741)
Adjustment for currency impact	(322)	320
Acquisition related charges	(345)	(329)
Share based payment expenses	(2,220)	(1,431)
Restructuring	(215)	(138)
Adjustment for regulatory compliance matter expenses	(155)	0
Operating profit	5,787	6,090
Other non-operating income/expense, net	9	(187)
Financial income, net	(456)	(1,389)
Profit before tax from continuing operations	5,341	4,513
Constant currency | Operating segments
Disclosure of operating segments
Revenue	30,853	26,961
Operating profit	10,129	8,472
Constant currency | Applications, Technology & Services | Operating segments
Disclosure of operating segments
Revenue	30,853	26,961
Operating profit	10,129	8,472
Actual Currency
Disclosure of operating segments
Revenue	31,207	29,520	26,953
Other revenue	1,150	1,024	783
Adjustment for currency impact	0	0	0
Other revenue	1,150	1,024	783
Other expenses	(2,239)	(1,858)	(1,887)
Adjustment for currency impact	0	0	0
Acquisition related charges	(345)	(329)	(405)
Share based payment expenses	(2,220)	(1,431)	(1,334)
Restructuring	(215)	(138)	(157)
Adjustment for regulatory compliance matter expenses	(155)	0	0
Operating profit	5,787	6,090	6,308
Other non-operating income/expense, net	9	(187)	19
Financial income, net	(456)	(1,389)	2,178
Profit before tax from continuing operations	5,341	4,513	8,505
Actual Currency | Operating segments
Disclosure of operating segments
Revenue	30,057	28,496	26,170
Operating profit	9,811	8,824	9,308
Actual Currency | Applications, Technology & Services | Operating segments
Disclosure of operating segments
Revenue	30,057	28,496	26,170
Operating profit	€ 9,811	€ 8,824	€ 9,308

Other Non-Operating Income_Ex_3

Other Non-Operating Income/Expense, Net (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Other Non-Operating Income/Expense, Net
Foreign currency exchange gain/loss, net	€ 46	€ (144)	€ 51
Miscellaneous income/expense, net	(36)	(44)	(32)
Other non-operating income/expense, net	9	(187)	19
Thereof from financial assets at fair value through profit or loss
Other Non-Operating Income/Expense, Net
Foreign currency exchange gain/loss, net	571	515	316
Thereof from financial assets at amortized cost
Other Non-Operating Income/Expense, Net
Foreign currency exchange gain/loss, net	56	218	111
Thereof from financial liabilities at fair value through profit or loss
Other Non-Operating Income/Expense, Net
Foreign currency exchange gain/loss, net	(514)	(766)	(382)
Thereof from financial liabilities at amortized cost
Other Non-Operating Income/Expense, Net
Foreign currency exchange gain/loss, net	€ (30)	€ (88)	€ (68)

Financial Income, Net (Details)

Financial Income, Net (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Financial Income, Net
Finance income	€ 857	€ 811	€ 3,123
Thereof interest income from financial assets at amortized cost	376	100	29
Thereof gains from financial assets at fair value through profit or loss	380	608	3,067
Finance costs	(1,313)	(2,200)	(945)
Thereof losses from financial assets at fair value through profit or loss	(525)	(1,802)	(654)
Thereof interest expense from financial liabilities at amortized cost	(400)	(203)	(156)
Thereof interest expense from financial liabilities at fair value through profit or loss	(239)	(69)	(50)
Financial income, net	€ 456	€ 1,389	€ (2,178)

Financial Income, Net - Additio

Financial Income, Net - Additional Information (Details) € in Millions	12 Months Ended
	Dec. 31, 2023 EUR (€)
Disclosure of non-adjusting events after reporting period [line items]
Increase in Financial income (Cost)	€ 934
Net losses from fair valuation of equity investments	1,049
Interest income generating investments	276
Interest expenses on financial debt	197
Qualtrics Disposal [Member]
Disclosure of non-adjusting events after reporting period [line items]
Interest expenses from derivatives	€ 170

Income Taxes - Tax Expense by G

Income Taxes - Tax Expense by Geographic Location (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Taxes
Total current tax expense	€ 1,952	€ 1,704	€ 1,969
Total deferred tax expense/income	(211)	(258)	(287)
Total income tax expense	1,741	1,446	1,682
Germany
Income Taxes
Total current tax expense	596	539	603
Total deferred tax expense/income	74	86	108
Foreign
Income Taxes
Total current tax expense	1,356	1,165	1,366
Total deferred tax expense/income	€ (285)	€ (344)	€ (395)

Income Taxes - Major Components

Income Taxes - Major Components of Tax Expense (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Taxes
Tax expense for current year	€ 1,935	€ 1,717	€ 1,702
Taxes for prior years	17	(13)	267
Total current tax expense	1,952	1,704	1,969
Origination and reversal of temporary differences	(222)	(216)	(311)
Unused tax losses, research and development tax credits, and foreign tax credits	11	(42)	24
Total deferred tax expense/income	(211)	(258)	(287)
Total income tax expense	€ 1,741	€ 1,446	€ 1,682

Income Taxes - Profit Before Ta

Income Taxes - Profit Before Tax by Geographic Location (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Taxes
Total	€ 5,341	€ 4,513	€ 8,505
Germany
Income Taxes
Total	1,201	1,814	2,057
Foreign
Income Taxes
Total	€ 4,140	€ 2,699	€ 6,448

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, 2023	Dec. 31, 2022	Dec. 31, 2021
Tax rates
Tax rate		26.50%	26.40%	26.40%
Corporate income tax rate	15%	15%	15%	15%
Solidarity surcharge		5.50%	5.50%	5.50%
Trade taxes		10.70%	10.60%	10.60%
Relationship Between Tax Expense and Profit Before Tax
Profit before tax from continuing operations		€ 5,341	€ 4,513	€ 8,505
Tax expense at applicable tax rate		1,418	1,193	2,245
Foreign tax rates		(210)	(134)	(143)
Non-deductible expenses		241	138	141
Tax exempt income		(77)	297	(630)
Withholding taxes		297	176	199
Research and development and foreign tax credits		(89)	(84)	(73)
Prior-year taxes		(8)	4	18
Assessment of deferred tax assets, research and development tax credits, and foreign tax credits		138	(124)	(36)
Other		31	(20)	(39)
Total income tax expense		€ 1,741	€ 1,446	€ 1,682
Effective tax rate (in %)		32.60%	32%	19.80%

Income Taxes - Components of Re

Income Taxes - Components of Recognized Deferred Tax Assets and Liabilities (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets (gross)	€ 4,197	€ 4,303
Netting	(2,004)	(2,208)
Total deferred tax assets (net)	2,193	2,095
Total deferred tax liabilities (gross)	2,269	2,449
Netting	(2,004)	(2,208)
Total deferred tax liabilities (net)	265	241
Intangible assets
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets (gross)	1,074	1,069
Total deferred tax liabilities (gross)	581	835
Property, plant, and equipment
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets (gross)	37	27
Total deferred tax liabilities (gross)	89	108
Leases
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets (gross)	379	503
Total deferred tax liabilities (gross)	341	437
Other financial assets
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets (gross)	77	23
Total deferred tax liabilities (gross)	185	170
Trade and other receivables
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets (gross)	81	81
Total deferred tax liabilities (gross)	761	269
Increase (decrease) in deferred tax liability (asset)	492	288
Pension provisions
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets (gross)	211	203
Total deferred tax liabilities (gross)	33	35
Share-based payments
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets (gross)	267	226
Other provisions and obligations
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets (gross)	692	753
Total deferred tax liabilities (gross)	245	269
Contract liabilities
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets (gross)	818	994
Carryforwards of unused tax losses
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets (gross)	147	180
Research and development and foreign tax credits
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets (gross)	44	110
Other
Components of Recognized Deferred Tax Assets and Liabilities
Total deferred tax assets (gross)	370	134
Total deferred tax liabilities (gross)	34	326
Increase (decrease) in deferred tax liability (asset)	(236)	(169)
Decrease In Deferred Tax Liabilities For Other.	€ 292	€ 140

Income Taxes - Items Not Result

Income Taxes - Items Not Resulting in a Deferred Tax Asset (Details) - EUR (€) € in Millions	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Items Not Resulting in a Deferred Tax Asset
Unused tax losses	€ 395	€ 673	€ 765
Deductible temporary differences	325	378	602
Unused tax credits	64	29	48
Deferred tax liability for undistributed profits of subsidiaries not recognized	22,150	28,910
U.S
Items Not Resulting in a Deferred Tax Asset
Unused tax losses	181	276	183
Not expiring
Items Not Resulting in a Deferred Tax Asset
Unused tax losses	151	315	430
Unused tax credits	59	9	28
Due 2024
Items Not Resulting in a Deferred Tax Asset
Unused tax losses	28	14	26
Expiring after the following year
Items Not Resulting in a Deferred Tax Asset
Unused tax losses	216	344	309
Unused tax credits	€ 5	€ 20	€ 20

Income Taxes - Income Tax-Relat

Income Taxes - Income Tax-Related Litigation (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Taxes
Additional tax expense if tax authorities were to prevail in ongoing dispute	€ 1,815	€ 1,607
Interest expenses and penalties included in additional tax expense	€ 1,003	€ 881

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, 2023	Dec. 31, 2022	Dec. 31, 2021
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, 2023	Dec. 31, 2022	Dec. 31, 2021
Earnings per Share
Profit attributable to equity holders of SAP SE		€ 3,634	€ 3,277	€ 6,429
Profit attributable to equity holders of SAP SE1	[1]	€ 6,139	€ 2,284	€ 5,256
Issued ordinary shares		1,229	1,229	1,229
Effect of treasury shares		(61)	(58)	(49)
Weighted average shares outstanding, basic		1,167	1,170	1,180
Dilutive effect of share-based payments		12	5	0
Weighted average shares outstanding, diluted		1,180	1,175	1,180
Earnings per share, basic, attributable to equity holders of SAP SE from continuing operations (in Euro per share)		€ 3.11	€ 2.80	€ 5.45
Earnings per share, basic, attributable to equity holders of SAP SE (in Euro per share)		5.26	1.95	4.46
Earnings per share, diluted, attributable to equity holders of SAP SE from continuing operations(in Euro per share)		3.08	2.79	5.45
Earnings per share, diluted, attributable to equity holders of SAP SE (in Euro per share)		€ 5.20	€ 1.94	€ 4.46
[1] From continuing and discontinued operations

Business Combinations and Div_3

Business Combinations and Divestitures - LeanIX Acquisition (Details) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Nov. 07, 2023	Sep. 07, 2023
Recognized Assets and Liabilities
Revenue		€ 31,207	€ 29,520	€ 26,953
Profit after tax	[1]	5,964	€ 1,708	€ 5,376
LeanIX
Business Combinations
Percentage of interest acquired						100%
Consideration transferred					€ 1,231
Recognized Assets and Liabilities
Intangible assets					476
Other identifiable assets					102
Total identifiable assets					578
Other identifiable liabilities					214
Total identifiable liabilities					214
Total identifiable net assets					364
Goodwill					867
Total consideration transferred					€ 1,231
Revenue		31,207
Revenue from acquisitions		10
Profit after tax		5,964
Profit after tax from acquisitions		€ (8)
[1] From continuing and discontinued operations

Business Combinations and Div_4

Business Combinations and Divestitures - Qualtrics International Inc (Details) $ / shares in Units, € in Millions, shares in Millions, $ in Billions				12 Months Ended
		Dec. 01, 2023 EUR (€)	Mar. 13, 2023 EUR (€) shares	Dec. 31, 2023 EUR (€)	Dec. 31, 2022 EUR (€)	Dec. 31, 2021 EUR (€)	Mar. 13, 2023 USD ($) $ / shares shares
Disclosure of detailed information about business combination [line items]
Cash flows from sale of Qualtrics				€ 0	€ (289)	€ 72
Disposal gain		€ 175		77
Profit after tax	[1]			5,964	1,708	€ 5,376
Qualtrics International Inc. [Member]
Disclosure of detailed information about business combination [line items]
Cash per share | $ / shares							$ 18.15
Total Purchase Price For Sale Of Qualtrics | $							$ 7.7
Cash flows from sale of Qualtrics			€ 7,068
Hedged Purchase Price From Sale Of Qualtrics | $							$ 7.1
Disposal gain			3,562	3,562	0
Purchase Price Less the Cost Of Disposal			7,003
Net Assets As Of Disposal Date			5,800
Goodwill As Of Disposal Date			4,007
Other Intangible Assets As Of Disposal Date			1,294
Non-Controlling Interests As Of Disposal Date			2,337
Other Comprehensive Income As Of Disposal Date			22
Taxes			799	€ 799	€ (64)
Cash and cash equivalents of Qualtrics			€ 713
Shares agreed to sell. | shares			423				423
[1] From continuing and discontinued operations

Business Combinations and Div_5

Business Combinations and Divestitures - Consolidated Income Statements For Qualtrics (Details) - EUR (€) € / shares in Units, shares in Thousands, € in Millions			12 Months Ended
	Dec. 01, 2023	Mar. 13, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Consolidated Income Statements
Total revenue			€ 31,207	€ 29,520	€ 26,953
Cost of cloud			(3,884)	(3,499)	(2,881)
Total cost of revenue			8,674	8,038	7,219
Total operating expenses			(25,420)	(23,429)	(20,645)
Disposal gain before tax	€ 175		77
Operating profit			5,787	6,090	6,308
Profit (loss) before tax			5,341	4,513	8,505
Profit (loss) after tax			2,363	(1,359)	(1,447)
Consolidated Statements of Cash Flow
Net operating cash flow			122	(29)	41
Net investing cash flow			5,510	(32)	(208)
Net financing cash flow			€ 24	€ (263)	€ 2,828
Weighted average shares outstanding, basic			1,167,000	1,170,000	1,180,000
Weighted average shares outstanding, diluted			1,180,000	1,175,000	1,180,000
Operating and share-based expenses			€ 403	€ 1,182
Qualtrics International Inc. [Member]
Consolidated Income Statements
Cloud revenue			621	1,129
Total revenue			745	1,351
Cost of cloud			(88)	(265)
Total cost of revenue			196	499
Total operating expenses			(1,155)	(2,771)
Disposal gain before tax		€ 3,562	3,562	0
Operating profit			3,152	(1,420)
Profit (loss) before tax			3,162	(1,423)
Income tax expense		799	799	(64)
Profit (loss) after tax			2,363	(1,359)
Attributable to owners of parents			€ 2,505	€ (993)
Earnings per share, basic (in Euro per share)			€ 2.15	€ (0.85)
Earnings per share, diluted (in Euro per share).			€ 2.12	€ (0.85)
Consolidated Statements of Cash Flow
Net operating cash flow			€ 122	€ (29)
Net investing cash flow			5,510	(32)
Net financing cash flow			24	(263)
Taxes		€ 799	€ 799	€ (64)
Weighted average shares outstanding, basic			1,167,000	1,170,000
Weighted average shares outstanding, diluted			1,180	1,175,000

Business Combinations and Div_6

Business Combinations and Divestitures - Taulia Acquisition (Details) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Mar. 09, 2022
Recognized Assets and Liabilities
Trade and other receivables		€ 6,524	€ 6,405
Current financial liabilities		1,735	4,808
Revenue		31,207	29,520	€ 26,953
Profit after tax	[1]	€ 5,964	1,708	€ 5,376
Taulia Acquisition
Business Combinations
Consideration transferred					€ 705
Recognized Assets and Liabilities
Intangible assets					157
Other identifiable assets					87
Total identifiable assets					244
Other identifiable liabilities					88
Total identifiable liabilities					88
Total identifiable net assets					156
Goodwill					549
Total consideration transferred					€ 705
Adjustments to Other Identifiable Assets Recognised As Of Acquisition Date			28
Revenue			30,871
Revenue from acquisitions			59
Profit after tax			1,708
Profit after tax from acquisitions			€ (38)
[1] From continuing and discontinued operations

Business Combinations and Div_7

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_8

Business Combinations and Divestitures - Clarabridge Acquisition (Details) $ / shares in Units, € in Millions, $ in Millions			12 Months Ended
		Oct. 01, 2021 USD ($)	Dec. 31, 2023 EUR (€)	Dec. 31, 2022 EUR (€)	Dec. 31, 2021 EUR (€)	Oct. 01, 2021 EUR (€)	Oct. 01, 2021 USD ($) $ / shares
Recognized Assets and Liabilities
Revenue			€ 31,207	€ 29,520	€ 26,953
Profit after tax	[1]		€ 5,964	€ 1,708	5,376
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					27,842
Revenue from acquisitions					70
Profit after tax					5,376
Profit after tax from acquisitions					€ (89)
[1] From continuing and discontinued operations

Business Combinations and Div_9

Business Combinations and Divestitures - Divestiture (Details) - EUR (€) € in Millions		12 Months Ended
	Dec. 01, 2023	Dec. 31, 2023
Business Combinations and Divestitures
Disposal gain	€ 175	€ 77

Goodwill - Summary (Details)

Goodwill - Summary (Details) - Goodwill - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Changes in goodwill and intangible assets
Intangible assets at beginning of period	€ 33,077
Intangible assets at end of period	29,088	€ 33,077
Historical cost
Changes in goodwill and intangible assets
Intangible assets at beginning of period	33,181	31,190
Foreign currency exchange differences	(849)	1,526
Additions from business combinations	867	560
Retirements/disposals	(4,008)	(95)
Intangible assets at end of period	29,191	33,181
Accumulated amortization
Changes in goodwill and intangible assets
Intangible assets at beginning of period	(104)	(102)
Foreign currency exchange differences	(1)	2
Intangible assets at end of period	€ (103)	€ (104)

Goodwill - Goodwill by Operatin

Goodwill - Goodwill by Operating Segment (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Changes in goodwill
Goodwill	€ 29,088	€ 33,077
Taulia Acquisition
Changes in goodwill
Adjustment To Goodwill	28
LeanIX
Changes in goodwill
Additions	867
Goodwill
Changes in goodwill
Goodwill	29,088	33,077
Applications, Technology & Services
Changes in goodwill
Reallocations	410
Applications, Technology & Services | Goodwill
Changes in goodwill
Goodwill	27,392	27,221
Qualtrics | Goodwill
Changes in goodwill
Goodwill	0	4,083
Emarsys | Goodwill
Changes in goodwill
Goodwill	395	395
Taulia | Goodwill
Changes in goodwill
Goodwill	296	294
Business Network | Goodwill
Changes in goodwill
Goodwill	976	1,052
Sustainability | Goodwill
Changes in goodwill
Goodwill	€ 29	€ 32

Goodwill - Assumptions (Details

Goodwill - Assumptions (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Applications, Technology & Services
Key Assumptions
Budgeted revenue growth (average of the budgeted period)	12.80%	11.40%
After-tax discount rate	11.90%	11.10%
Terminal growth rate	3%	3%
Detailed planning period (in years)	5 years	5 years
Target operating margin	34.50%	27.80%
Business Network
Key Assumptions
Budgeted revenue growth (average of the budgeted period)	12.70%	14%
After-tax discount rate	12.50%	11.90%
Terminal growth rate	3%	3%
Detailed planning period (in years)	10 years	10 years
Target operating margin	25.20%	24.20%
Excess of recoverable amount over carrying amount	€ 2,719	€ 2,821
Emarsys
Key Assumptions
Budgeted revenue growth (average of the budgeted period)	13.30%	13.90%
After-tax discount rate	12.30%	11.70%
Terminal growth rate	3%	3%
Detailed planning period (in years)	12 years	12 years
Target operating margin	33.20%	29.40%
Excess of recoverable amount over carrying amount	€ 618	€ 513
Taulia
Key Assumptions
Budgeted revenue growth (average of the budgeted period)	22.30%	24.80%
After-tax discount rate	11%	11.30%
Terminal growth rate	3%	3%
Detailed planning period (in years)	13 years	13 years
Target operating margin	26.50%	24.90%
Excess of recoverable amount over carrying amount	€ 567	€ 366
Sustainability
Key Assumptions
Budgeted revenue growth (average of the budgeted period)	31.50%	34.60%
After-tax discount rate	11.70%	10.90%
Terminal growth rate	3%	3%
Detailed planning period (in years)	12 years	12 years
Target operating margin	26.90%	26.20%
Excess of recoverable amount over carrying amount	€ 246	€ 112

Goodwill - Sensitivity to Chang

Goodwill - Sensitivity to Change in Assumptions (Details)	Dec. 31, 2023	Dec. 31, 2022
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	(2.5)	(2)
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	(2.1)	(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	(1.6)	(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	(3)	(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	(21)	(16)
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	(19)	(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	(15)	(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)	(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	8.3	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	5.8	3.4

Intangible Assets - Useful Live

Intangible Assets - Useful Lives (Details)	12 Months Ended
	Dec. 31, 2023
Lowest | Purchased intangibles assets
Useful Lives of Intangible Assets Other Than Goodwill
Useful life measured as period of time, intangible assets other than goodwill	2 years
Lowest | Customer relationships
Useful Lives of Intangible Assets Other Than Goodwill
Useful life measured as period of time, intangible assets other than goodwill	5 years
Highest | Purchased intangibles assets
Useful Lives of Intangible Assets Other Than Goodwill
Useful life measured as period of time, intangible assets other than goodwill	20 years
Highest | Customer relationships
Useful Lives of Intangible Assets Other Than Goodwill
Useful life measured as period of time, intangible assets other than goodwill	7 years

Intangible Assets - Summary (De

Intangible Assets - Summary (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Intangible Assets Other Than Goodwill [Member]
Changes in goodwill and intangible assets
Intangible assets at beginning of period	€ 3,835
Intangible assets at end of period	2,505	€ 3,835
Intangible Assets Other Than Goodwill [Member] | Historical cost
Changes in goodwill and intangible assets
Intangible assets at beginning of period	10,641	10,563
Foreign currency exchange differences	(251)	515
Additions from business combinations	476	163
Other additions	84	309
Retirements/disposals	(3,166)	(910)
Transfers	0	1
Intangible assets at end of period	7,784	10,641
Intangible Assets Other Than Goodwill [Member] | Accumulated amortization
Changes in goodwill and intangible assets
Intangible assets at beginning of period	(6,806)	(6,598)
Foreign currency exchange differences	176	(315)
Retirements/disposals	1,879	873
Additions amortization	528	766
Intangible assets at end of period	(5,279)	(6,806)
Software and Database Licenses
Changes in goodwill and intangible assets
Intangible assets at beginning of period	513
Intangible assets at end of period	479	513
Software and Database Licenses | Historical cost
Changes in goodwill and intangible assets
Intangible assets at beginning of period	1,057	833
Foreign currency exchange differences	(1)	8
Additions from business combinations	0	0
Other additions	22	244
Retirements/disposals	(92)	(115)
Transfers	87	87
Intangible assets at end of period	1,073	1,057
Software and Database Licenses | Accumulated amortization
Changes in goodwill and intangible assets
Intangible assets at beginning of period	(544)	(547)
Foreign currency exchange differences	1	(7)
Retirements/disposals	95	109
Additions amortization	146	99
Intangible assets at end of period	(594)	(544)
Acquired Technology
Changes in goodwill and intangible assets
Intangible assets at beginning of period	486
Intangible assets at end of period	235	486
Acquired Technology | Historical cost
Changes in goodwill and intangible assets
Intangible assets at beginning of period	2,527	2,996
Foreign currency exchange differences	(65)	170
Additions from business combinations	121	65
Other additions	3	0
Retirements/disposals	(767)	(703)
Transfers	0	(1)
Intangible assets at end of period	1,819	2,527
Acquired Technology | Accumulated amortization
Changes in goodwill and intangible assets
Intangible assets at beginning of period	(2,041)	(2,398)
Foreign currency exchange differences	57	(137)
Retirements/disposals	477	703
Additions amortization	77	209
Intangible assets at end of period	(1,584)	(2,041)
Customer Relationship and Other Intangibles
Changes in goodwill and intangible assets
Intangible assets at beginning of period	2,836
Intangible assets at end of period	1,791	2,836
Customer Relationship and Other Intangibles | Historical cost
Changes in goodwill and intangible assets
Intangible assets at beginning of period	7,057	6,734
Foreign currency exchange differences	(185)	337
Additions from business combinations	355	98
Other additions	59	65
Retirements/disposals	(2,307)	(92)
Transfers	(87)	(85)
Intangible assets at end of period	4,892	7,057
Customer Relationship and Other Intangibles | Accumulated amortization
Changes in goodwill and intangible assets
Intangible assets at beginning of period	(4,221)	(3,653)
Foreign currency exchange differences	118	(171)
Retirements/disposals	1,307	61
Additions amortization	305	458
Intangible assets at end of period	€ (3,101)	€ (4,221)

Intangible Assets - Significant

Intangible Assets - Significant Intangible Assets (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Useful Lives of Intangible Assets Other Than Goodwill
Total significant intangible assets	€ 1,258	€ 1,068
Customer relationships | Concur
Useful Lives of Intangible Assets Other Than Goodwill
Total significant intangible assets	€ 588	704
Customer relationships | Concur | Lowest
Useful Lives of Intangible Assets Other Than Goodwill
Remaining Useful Life (in years)	7 years
Customer relationships | Concur | Highest
Useful Lives of Intangible Assets Other Than Goodwill
Remaining Useful Life (in years)	11 years
Customer relationships | LeanIX
Useful Lives of Intangible Assets Other Than Goodwill
Total significant intangible assets	€ 345	0
Remaining Useful Life (in years)	13 years
Customer relationships | Callidus
Useful Lives of Intangible Assets Other Than Goodwill
Total significant intangible assets	€ 147	181
Customer relationships | Callidus | Highest
Useful Lives of Intangible Assets Other Than Goodwill
Remaining Useful Life (in years)	9 years
Customer relationships | Signavio
Useful Lives of Intangible Assets Other Than Goodwill
Total significant intangible assets	€ 178	€ 183
Remaining Useful Life (in years)	13 years

Property, Plant, and Equipmen_2

Property, Plant, and Equipment - Useful Lives (Details)	12 Months Ended
	Dec. 31, 2023
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	4 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, 2023	Dec. 31, 2022
Useful Lives of Property, Plant, and Equipment
Additions (other than those from business combinations)	€ 810	€ 1,129
Property, plant, and equipment	4,276	4,934
Land and Buildings
Useful Lives of Property, Plant, and Equipment
Additions (other than those from business combinations)	58	46
Property, plant, and equipment	1,430	1,585
Land and Buildings Leased
Useful Lives of Property, Plant, and Equipment
Additions (other than those from business combinations)	102	399
Property, plant, and equipment	1,320	1,758
Other Property, Plant and Equipment
Useful Lives of Property, Plant, and Equipment
Additions (other than those from business combinations)	470	567
Property, plant, and equipment	1,309	1,406
Other Property, Plant and Equipment Leased
Useful Lives of Property, Plant, and Equipment
Additions (other than those from business combinations)	82	30
Property, plant, and equipment	55	43
Advance Payments and Construction in Progress
Useful Lives of Property, Plant, and Equipment
Additions (other than those from business combinations)	98	87
Property, plant, and equipment	€ 162	€ 142

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, 2023	Dec. 31, 2022
Leases in the Balance Sheet
Total right-of-use assets	€ 1,375	€ 1,801
Property, plant, and equipment	€ 4,276	€ 4,934
Right-of-use assets as % of Property, plant, and equipment	32%	37%
Current lease liabilities	€ 294	€ 349
Current financial liabilities	€ 1,735	€ 4,808
Current lease liabilities as % of current financial liabilities	17%	7%
Non-current lease liabilities	€ 1,327	€ 1,791
Non-current financial liabilities	€ 7,941	€ 9,547
Non-current lease liabilities as % of non-current financial liabilities	17%	19%
Future minimum lease payments for facility leases that had not yet commenced	€ 37	€ 49
Leases in the Income Statement
Lease expenses within operating profit - Depreciation of right-of-use assets	325	397
Land and Buildings
Leases in the Balance Sheet
Total right-of-use assets	1,320	1,758
Other Property, Plant and Equipment
Leases in the Balance Sheet
Total right-of-use assets	€ 55	€ 43

Equity Investments - Equity Inv

Equity Investments - Equity Investments (Details) - EUR (€) € in Millions	Dec. 31, 2023	Dec. 31, 2022
Equity Investments
Equity securities, Current	€ 0	€ 0
Equity securities, non-current	4,967	5,138
Equity securities	4,967	5,138
Investments in associates, current	0	0
Investments in associates, non-current	135	151
Investments in associates	135	151
Equity investments, current	0	0
Equity investments, non-current	5,102	5,289
Equity investments	5,102	5,289
Other financial assets, current	3,344	853
Other financial assets, non-current	5,543	5,626
Other financial assets	€ 8,887	€ 6,479
Equity investments as % of other financial assets, current	0%	0%
Equity investments as % of other financial assets, non-current	92%	94%
Equity investments as % of other financial assets	57%	82%

Equity Investments - Investment

Equity Investments - Investments in Associates (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Equity Investments
Carrying amount of interest in associates	€ 135	€ 151
Share of profit and losses from continuing operations	€ (16)	€ (4)

Equity Investments - Venture Ca

Equity Investments - Venture Capital (Details) - EUR (€) € in Millions	Dec. 31, 2023	Dec. 31, 2022
Equity Investments
Committed in venture capital funds	€ 269	€ 303
Total commitments to make equity investment in other entities	977	957
Drawn made from total commitments to make equity investment in other entities	708	€ 654
Due 2024
Equity Investments
Committed in venture capital funds	€ 269

Non-Current Assets by Region (D

Non-Current Assets by Region (Details) - EUR (€) € in Millions	Dec. 31, 2023	Dec. 31, 2022
Non-Current Assets by Region
Non-Current Assets	€ 39,959	€ 45,899
EMEA
Non-Current Assets by Region
Non-Current Assets	13,027	11,794
Germany
Non-Current Assets by Region
Non-Current Assets	7,125	5,897
Rest of EMEA
Non-Current Assets by Region
Non-Current Assets	5,902	5,897
Americas
Non-Current Assets by Region
Non-Current Assets	25,762	32,894
United States
Non-Current Assets by Region
Non-Current Assets	25,236	32,385
Rest of Americas
Non-Current Assets by Region
Non-Current Assets	526	510
India
Non-Current Assets by Region
Non-Current Assets	361	333
Rest of APJ
Non-Current Assets by Region
Non-Current Assets	809	877
APJ
Non-Current Assets by Region
Non-Current Assets	€ 1,170	€ 1,210

Purchase Obligations - Schedule

Purchase Obligations - Schedule (Details) - EUR (€) € in Millions	Dec. 31, 2023	Dec. 31, 2022
Purchase Obligations
Contractual obligations for acquisition of property, plant, and equipment and intangible assets	€ 164	€ 144
Other purchase obligations	10,377	7,491
Purchase obligations	€ 10,541	€ 7,635

Purchase Obligations - Maturity

Purchase Obligations - Maturity (Details) - EUR (€) € in Millions	Dec. 31, 2023	Dec. 31, 2022
Purchase Obligations
Purchase Obligations	€ 10,541	€ 7,635
Due 2024
Purchase Obligations
Purchase Obligations	2,286
Due 2025 to 2028
Purchase Obligations
Purchase Obligations	7,752
Due thereafter
Purchase Obligations
Purchase Obligations	€ 503

Income-Related Government Gra_2

Income-Related Government Grants (Details) € in Millions	Dec. 31, 2023 EUR (€)
Income-Related Government Grants
Reimbursements received for qualifying expenditures	€ 329

Capital Structure Management (D

Capital Structure Management (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Capital structure Management
Equity	€ 43,406	€ 42,848	€ 41,523	€ 29,927
Equity as a percent of total equity and liabilities	64%	59%
Equity - percentage change over prior period	1%
Current liabilities	€ 14,642	€ 17,453
Current liabilities as a percent of total equity and liabilities	21%	24%
Current liabilities - percentage change over prior period	(16.00%)
Non-current liabilities	€ 10,287	€ 11,858
Noncurrent liabilities as a percent of total equity and liabilities	15%	16%
Noncurrent liabilities - percentage change over prior period	(13.00%)
Liabilities	€ 24,928	€ 29,311
Liabilities as a percent of total equity and liabilities	36%	41%
Liabilities - percentage change over prior period	(15.00%)
Thereof financial debt	€ 7,755	€ 11,764
Thereof financial debt as a percent of total equity and liabilities	11%	16%
Thereof financial debt - percentage change over prior period	(34.00%)
Lease liabilities	€ 1,621	€ 2,140
Thereof lease liabilities - as a percent of total equity and liabilities	2%	3%
Lease liabilities - percentage change over prior period	(25.00%)
Total equity and liabilities	€ 68,335	€ 72,159
Total equity and liabilities as a percent of total equity and liabilities	100%	100%
Total equity and liabilities - percentage change over prior period	(5.00%)
Repayment of borrowings	€ 4,081	€ 1,445	€ 1,952
Total financial debt percentage point decrease over prior period	5%
Eurobond
Capital structure Management
Repayment of borrowings	€ 1,600
Term Loans
Capital structure Management
Repayment of borrowings	1,450
Commercial Paper
Capital structure Management
Repayment of borrowings	€ 930

Total Equity - Shares (Details)

Total Equity - Shares (Details) - EUR (€) € / shares in Units, € in Millions, shares in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Aug. 14, 2023	Dec. 31, 2020
Issued Capital
Calculated nominal value (in Euro)	€ 1
Issued Shares
Share repurchase program total volume	€ 949		€ 1,250
Maximum authorized increase in issued capital against contributions in cash (Authorized Capital I)	250
Maximum authorized increase in issued capital against contributions in cash and in-kind (Authorized Capital II)	250
Contingent capital available for issuance	€ 100	€ 100
Contingent shares available for issuance	100
Move SAP Plan
Issued Shares
Reissued treasury shares to service share-based payment awards	7.7
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	0
Balance at end of period	1,228.5	1,228.5
Number of shares issued and fully paid	1,228.5	1,228.5		1,228.5
Treasury Shares
Issued Shares
Balance at beginning of period	(61.4)	(48.9)
Purchase of treasury shares	(7.6)	(15.7)
Reissuance of treasury shares under share-based payments	7.7	3.3
Balance at end of period	(61.3)	(61.4)
Number of shares outstanding	(61.3)	(61.4)		(48.9)

Total Equity - Other Components

Total Equity - Other Components of Equity (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Other Components of Equity
Equity at beginning of period	€ 42,848	€ 41,523	€ 29,927
Other comprehensive income for items that will be reclassified to profit or loss, net of tax	(1,641)	2,280	2,853
Equity at end of period	43,406	42,848	41,523
Other Components of Equity
Other Components of Equity
Equity at beginning of period	4,031	1,808	(1,012)
Other comprehensive income for items that will be reclassified to profit or loss, net of tax	(1,605)	2,224	2,819
Equity at end of period	2,426	4,031	1,808
Exchange differences
Other Components of Equity
Equity at beginning of period	4,015	1,830	(1,016)
Other comprehensive income for items that will be reclassified to profit or loss, net of tax	(1,597)	2,186	2,846
Equity at end of period	2,418	4,015	1,830
Reserve Of Cash Flow Hedges
Other Components of Equity
Equity at beginning of period	16	(22)	4
Other comprehensive income for items that will be reclassified to profit or loss, net of tax	(8)	39	(26)
Equity at end of period	€ 9	€ 16	€ (22)

Total Equity - Treasury Shares

Total Equity - Treasury Shares (Details) - EUR (€) € in Millions	1 Months Ended	12 Months Ended
	May 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	May 17, 2018
Disclosure of reserves within equity [line items]
Maximum authorized pro rata acquisition of treasury shares					€ 120
Maximum percentage of issued share capital that can be held by the entity		10%
Total acquisition cost		€ 949	€ 1,500	€ 0
Highest
Disclosure of reserves within equity [line items]
Maximum authorized pro rata acquisition of treasury shares	€ 5,000
Total acquisition cost	€ 949,000

Total Equity - Distribution Pol

Total Equity - Distribution Policy (Details) - EUR (€) € / shares in Units, € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Distribution Policy
Minimum targeted distribution of net profit to shareholders	40%
Dividends distributed	€ 2,395	€ 2,865	€ 2,182
Dividends paid per share	€ 2.05	€ 2.45	€ 1.85
Proposed dividend per share	€ 2
Total proposed dividend	€ 2
Special dividend
Distribution Policy
Dividends paid per share		€ 0.50

Total Equity - Non-Controlling

Total Equity - Non-Controlling Interests (Details) - EUR (€) € in Millions			6 Months Ended		12 Months Ended
		Jun. 30, 2023	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of reserves within equity [line items]
Loss attributed to non-controlling interests	[1]				€ (175)	€ (576)	€ 121
Qualtrics International
Disclosure of reserves within equity [line items]
Ownership		69%		71%
Loss attributed to non-controlling interests			€ 141	€ 366	€ 33	€ 210
[1] From continuing and discontinued operations

Liquidity - Group Liquidity and

Liquidity - Group Liquidity and Net Debt (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Group Liquidity
Cash and cash equivalents	€ 8,124	€ 9,008	€ 8,898	€ 5,311
Change in cash and cash equivalents over prior period	(883)	109	€ 3,587
Current time deposits and debt securities	3,151	686
Change in current time deposits and debt securities over prior period	2,464
Group liquidity	11,275	9,694
Change in group liquidity over prior period	1,581
Current financial debt	(1,143)	(3,986)
Change in current financial debt over prior period	2,843
Non-current financial debt	(6,612)	(7,778)
Change in non-current financial debt over prior period	1,166
Financial debt	(7,755)	(11,764)
Change in financial debt over prior period	4,009
Net debt	3,521	€ (2,070)
Change in net debt over prior period	€ 5,590

Liquidity - Cash and Cash Equiv

Liquidity - Cash and Cash Equivalents (Details) - EUR (€) € in Millions	Dec. 31, 2023	Dec. 31, 2022
Cash and Cash Equivalents
Cash at banks - current	€ 3,369	€ 3,176
Cash at banks - non-Current	0	0
Cash at banks	3,369	3,176
Time deposits - current	2,130	2,932
Time deposits - non-current	0	0
Time Deposits	2,130	2,932
Money market and other funds - current	2,478	2,855
Money market and other funds - non-current	0	0
Money market and other funds	2,478	2,855
Debt securities - current	150	47
Debt securities - non-current	0	0
Debt securities	150	47
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	8,124	9,008
Cash and cash equivalents, non-current	0	0
Cash and cash equivalents	€ 8,124	€ 9,008

Liquidity - Non-Derivative Fina

Liquidity - Non-Derivative Financial Debt Investments (Details) - EUR (€) € in Millions	Dec. 31, 2023	Dec. 31, 2022
Liquidity
Time deposits - current	€ 3,028	€ 657
Time deposits - non-current	0	0
Time deposits	3,028	657
Debt securities - current	129	32
Debt securities - non-current	0	0
Debt securities	129	32
Financial instruments related to employee benefit plans - current	0	0
Financial instruments related to employee benefit plans - non-current	244	203
Financial instruments related to employee benefit plans	244	203
Loans and other financial receivables - current	108	104
Loans and other financial receivables - non-current	192	129
Loans and other financial receivables	300	233
Expected credit loss allowance - current	(7)	(3)
Expected credit loss allowance - non-current	0	0
Expected credit loss allowance	(7)	(3)
Non-derivative financial debt investments - current	3,259	790
Non-derivative financial debt investments - non-current	436	332
Non-derivative financial debt investments	3,695	1,122
Other financial assets, current	3,344	853
Other financial assets, non-current	5,543	5,626
Other financial assets	€ 8,887	€ 6,479
Non-derivative financial debt investments as % of other financial assets - current	97%	93%
Non-derivative financial debt investments as % of other financial assets - non-current	8%	6%
Non-derivative financial debt investments as % of other financial assets	42%	17%

Liquidity - Financial Debt (Det

Liquidity - Financial Debt (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Financial Liabilities
Carrying Amount	€ 7,169	€ 10,943
Current financial liabilities	1,735	4,808
Non-current financial liabilities	7,941	9,547
Total financial liabilities	€ 9,676	€ 14,354
Financial debt as % of financial liabilities	74%	76%
Trade-debtors with credit balances	€ 186	€ 286
Interest rate	3.49%	1.23%	0.83%
Bonds
Financial Liabilities
Carrying Amount	€ 6,780	€ 8,155
Private placements
Financial Liabilities
Carrying Amount	388	405
Commercial Paper
Financial Liabilities
Carrying Amount	0	€ 928
Interest rate		1.96%
Bank loans
Financial Liabilities
Carrying Amount	0	€ 1,456
Current
Financial Liabilities
Nominal Volume	1,143	3,986
Carrying Amount	1,143	3,983
Current financial liabilities	€ 1,735	€ 4,808
Financial debt as % of financial liabilities - current	66%	83%
Current | Bonds
Financial Liabilities
Nominal Volume	€ 850	€ 1,600
Carrying Amount	849	1,600
Current | Private placements
Financial Liabilities
Nominal Volume	292	0
Carrying Amount	294	0
Current | Commercial Paper
Financial Liabilities
Nominal Volume	0	930
Carrying Amount	0	928
Current | Bank loans
Financial Liabilities
Nominal Volume	0	1,456
Carrying Amount	0	1,456
Non Current
Financial Liabilities
Nominal Volume	6,612	7,778
Carrying Amount	6,026	6,960
Non-current financial liabilities	€ 7,941	€ 9,547
Financial debt as % of financial liabilities - non-current	76%	73%
Non Current | Bonds
Financial Liabilities
Nominal Volume	€ 6,521	€ 7,381
Carrying Amount	5,932	6,556
Non Current | Private placements
Financial Liabilities
Nominal Volume	90	397
Carrying Amount	95	405
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, 2023 EUR (€)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 EUR (€)	Dec. 31, 2021
Financial Liabilities
Effective Interest Rate	3.49%	3.49%	1.23%	0.83%
Carrying Amount	€ 7,169		€ 10,943
Bonds
Financial Liabilities
Carrying Amount	6,780		8,155
Euro bonds
Financial Liabilities
Carrying Amount	€ 6,509		7,874
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	€ 0		1,000
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	€ 914		869
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	€ 599		598
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	€ 428		401
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	€ 849		848
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	€ 891		843
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	€ 1,045		976
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	€ 0		600
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	€ 598		597
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	€ 686		643
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	€ 271		€ 281

Liquidity - Private Placement T

Liquidity - Private Placement Transactions (Details) € in Millions, $ in Millions	Dec. 31, 2023 EUR (€)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 EUR (€)	Dec. 31, 2021
Financial Liabilities
Effective Interest Rate	3.49%	3.49%	1.23%	0.83%
Carrying Amount	€ 7,169		€ 10,943
Private placements
Financial Liabilities
Carrying Amount	€ 388		405
Tranche 8-2012
Financial Liabilities
Coupon Rate	3.33%	3.33%
Effective Interest Rate	3.37%	3.37%
Nominal Volume | $		$ 323
Carrying Amount	€ 294		306
Tranche 9-2012
Financial Liabilities
Coupon Rate	3.53%	3.53%
Effective Interest Rate	3.57%	3.57%
Nominal Volume | $		$ 100
Carrying Amount	€ 95		€ 99

Liquidity - Commercial Paper (D

Liquidity - Commercial Paper (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2021
Disclosure of financial liabilities [line items]
Commercial paper, outstanding	€ 0	€ 930
Carrying amount of commercial paper	€ 0	€ 928
Interest rate	3.49%	1.23%	0.83%
Commercial Paper
Disclosure of financial liabilities [line items]
Interest rate		1.96%
Commercial Paper | Highest
Disclosure of financial liabilities [line items]
Maturities	6 months
Short-term Loan 1
Disclosure of financial liabilities [line items]
Notional amount				€ 950
Short-term Loan 2
Disclosure of financial liabilities [line items]
Notional amount				€ 500

Liquidity - Reconciliation of L

Liquidity - Reconciliation of Liabilities Arising from Financing Activities (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	€ 14,039	€ 15,250
Cash Flows	(4,400)	(1,711)
Business Combinations	0	0
Foreign Currency	32	131
Fair Value Changes	7	(29)
Other	(256)	398
Liabilities from financing activities at end of year	9,421	14,039
Current financial debt
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	3,986	3,755
Cash Flows	(3,986)	(1,406)
Business Combinations	0	0
Foreign Currency	0	36
Fair Value Changes	0	0
Other	1,142	1,600
Liabilities from financing activities at end of year	1,143	3,986
Non-current financial debt
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	7,778	9,338
Cash Flows	0	0
Business Combinations	0	0
Foreign Currency	(24)	40
Fair Value Changes	0	0
Other	(1,142)	(1,600)
Liabilities from financing activities at end of year	6,612	7,778
Financial debt (nominal volume)
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	11,764	13,094
Cash Flows	(3,986)	(1,406)
Business Combinations	0	0
Foreign Currency	(24)	76
Fair Value Changes	0	0
Other	0	0
Liabilities from financing activities at end of year	7,755	11,764
Basis adjustment
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	(773)	(34)
Cash Flows	0	0
Business Combinations	0	0
Foreign Currency	2	2
Fair Value Changes	221	(741)
Other	0	0
Liabilities from financing activities at end of year	(550)	(773)
Transaction cost
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	(47)	(55)
Cash Flows	0	0
Business Combinations	0	0
Foreign Currency	0	0
Fair Value Changes	0	0
Other	12	8
Liabilities from financing activities at end of year	(35)	(47)
Financial debt (carrying amount)
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	10,943	13,005
Cash Flows	(3,986)	(1,406)
Business Combinations	0	0
Foreign Currency	(22)	77
Fair Value Changes	221	(741)
Other	12	8
Liabilities from financing activities at end of year	7,169	10,943
Accrued interest and payment to banks
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	203	60
Cash Flows	(83)	119
Business Combinations	0	0
Foreign Currency	0	0
Fair Value Changes	0	0
Other	(27)	24
Liabilities from financing activities at end of year	94	203
Interest rate swaps.
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	753	42
Cash Flows	0	0
Business Combinations	0	0
Foreign Currency	(1)	(1)
Fair Value Changes	(215)	711
Other	0	0
Liabilities from financing activities at end of year	537	753
Lease
Reconciliation of liabilities arising from financing activities
Liabilities from financing activities at beginning of year	2,140	2,143
Cash Flows	(332)	(424)
Business Combinations	0	0
Foreign Currency	55	55
Fair Value Changes	0	0
Other	(241)	366
Liabilities from financing activities at end of year	€ 1,621	€ 2,140

Financial Risk Factors and Ri_3

Financial Risk Factors and Risk Management - Interest Rate Benchmark Reform and Cash Flow Hedges (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Financial Risk Factors and Risk Management
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
Non-derivative financial debt investments	€ 3,695	€ 1,122

Financial Risk Factors and Ri_4

Financial Risk Factors and Risk Management - Designated Hedged Items in Foreign Currency Exchange Rate Hedges (Details) - Foreign Currency - Cash Flow Risk - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
FINANCIAL RISK FACTORS
Change in value used for calculating hedge ineffectiveness	€ (15)	€ 0
Cash flow hedge	0	0
Cost of hedging	0	0
Balances remaining in cash flow hedge reserve for which hedge accounting is no longer applied	(15)	0
Forecasted License Payments
FINANCIAL RISK FACTORS
Change in value used for calculating hedge ineffectiveness	19	32
Cash flow hedge	(19)	(32)
Cost of hedging	(7)	(9)
Balances remaining in cash flow hedge reserve for which hedge accounting is no longer applied	€ 0	€ 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, 2023	Dec. 31, 2022
Carrying amount
Other financial assets	€ 8,887	€ 6,479
Foreign Currency
FINANCIAL RISK FACTORS
Nominal amount	0	0
Carrying amount
Other financial assets	0	0
Other financial liabilities	0	0
Change in value recognised in OCI	15	0
Hedge ineffectiveness recognised in finance income, net	(106)	0
Cost of hedging recognized in OCI	0	0
Amount reclassified from cash flow hedge in OCI to other non-operating income, net	0	0
Amount reclassified from cost of hedging in OCI to finance income, net	0	0
Forecasted License Payments | Foreign Currency
FINANCIAL RISK FACTORS
Nominal amount	2,390	1,371
Carrying amount
Other financial assets	33	(9)
Other financial liabilities	(20)	(9)
Change in value recognised in OCI	19	32
Hedge ineffectiveness recognised in finance income, net	0	0
Cost of hedging recognized in OCI	(7)	(9)
Amount reclassified from cash flow hedge in OCI to other non-operating income, net	62	(42)
Amount reclassified from cost of hedging in OCI to finance income, net	€ (9)	€ (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, 2023 EUR (€)	Dec. 31, 2023 £ / €	Dec. 31, 2023 ¥ / €	Dec. 31, 2023 SFr / €	Dec. 31, 2023 $ / €	Dec. 31, 2023 $ / €	Dec. 31, 2022 EUR (€)	Dec. 31, 2022 £ / €	Dec. 31, 2022 ¥ / €	Dec. 31, 2022 SFr / €	Dec. 31, 2022 $ / €	Dec. 31, 2022 $ / €
FINANCIAL RISK FACTORS
Exposure	€ 4,200						€ 1,700
FX forward contracts | 1 to 6 months
FINANCIAL RISK FACTORS
Exposure	1,364						822
Average forward rate		0.88	148.12	0.96	1.64	1.10		0.86	136.83	1	1.53	1.05
FX forward contracts | 7 to 12 months
FINANCIAL RISK FACTORS
Exposure	€ 1,025						€ 550
Average forward rate		0.88	152.10	0.94	1.67	1.09		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, 2023	Dec. 31, 2022
FINANCIAL RISK FACTORS
Exposure	€ 4.2	€ 1.7
Average
FINANCIAL RISK FACTORS
Exposure	3.3	1.6
Highest
FINANCIAL RISK FACTORS
Exposure	4.2	1.7
Lowest
FINANCIAL RISK FACTORS
Exposure	€ 2.5	€ 1.3

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, 2023	Dec. 31, 2022	Dec. 31, 2021
Derivatives held within a designated cash flow hedge relationship
FINANCIAL RISK FACTORS
Effect of downward shift in exchange rates on other comprehensive income	€ 238	€ 135	€ 106
Effect of upward shift of exchange rate on other comprehensive income	(238)	(135)	(106)
Effect of downward shift in functional currency exchange rates on other comprehensive income	131	29	36
Effect of upward shift in functional currency exchange rates on other comprehensive income	€ (131)	€ (29)	€ (36)
Derivatives held within a designated cash flow hedge relationship | U.S. dollar
FINANCIAL RISK FACTORS
Upward/downward shift	10%	10%	10%
Derivatives held within a designated cash flow hedge relationship | EUR
FINANCIAL RISK FACTORS
Upward/downward shift	10%	10%	10%
Embedded derivatives
FINANCIAL RISK FACTORS
Effect of downward shift in exchange rates on other non-operating expense, net	€ 64	€ 31	€ 40
Effect of upward shift in exchange rates on other non-operating expense, net	€ (63)	€ (38)	€ (49)
Embedded derivatives | U.S. dollar
FINANCIAL RISK FACTORS
Upward/downward shift	10%	10%	10%
Embedded derivatives | EUR
FINANCIAL RISK FACTORS
Upward/downward shift	10%	10%	10%
Effect of downward shift in functional currency exchange rates on other non-operating expense, net	€ 48	€ 20	€ 32
Effect of upward shift in functional currency exchange rates on other non-operating expense, net	€ (48)	(20)	(32)
Unhedged monetary assets and liabilities
FINANCIAL RISK FACTORS
Upward/downward shift	10%
Effect of downward shift in exchange rates on other non-operating expense, net	€ 112	63	15
Effect of upward shift in exchange rates on other non-operating expense, net	€ 112	€ 63	€ 15
Unhedged monetary assets and liabilities | U.S. dollar
FINANCIAL RISK FACTORS
Upward/downward shift	10%	10%	10%
Effect of downward shift in exchange rates on other non-operating expense, net	€ (46)	€ (44)	€ (2)
Effect of upward shift in exchange rates on other non-operating expense, net	€ (46)	€ (44)	€ (2)

Financial Risk Factors and Ri_9

Financial Risk Factors and Risk Management - Interest Rate Risk Factors (Details)	Dec. 31, 2023	Dec. 31, 2022
Financial Risk Factors and Risk Management
Variable rate and short-maturity investments (as percent)	53%	64%
Fixed rate and long-maturity financing (as percent)	100%	87%

Financial Risk Factors and R_10

Financial Risk Factors and Risk Management - Derivatives Designated as Hedging Instruments (Fair Value Hedges) (Details)	Dec. 31, 2023	Dec. 31, 2022
Financial Risk Factors and Risk Management
Fixed-rate financial liabilities (as percent)	43%	52%

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, 2023	Dec. 31, 2022
FINANCIAL RISK FACTORS
Carrying amount	€ 7,755	€ 11,764
Interest Rate Risk | Interest Rate Hedges | Fixed-Rate Borrowing in EUR
FINANCIAL RISK FACTORS
Notional amount	4,550	4,550
Carrying amount	3,964	3,732
Accumulated fair value adjustments in Other financial liabilities	556	782
Change in fair value used for measuring ineffectiveness for the reporting period	226	(723)
Accumulated amount of fair value hedge adjustments for hedged items ceased to be adjusted for hedging gains/losses	0	0
Interest Rate Risk | Interest Rate Hedges | Fixed-Rate Borrowing in USD
FINANCIAL RISK FACTORS
Notional amount	90	94
Carrying amount	89	95
Accumulated fair value adjustments in Other financial liabilities	(6)	(9)
Change in fair value used for measuring ineffectiveness for the reporting period	1	(11)
Accumulated amount of fair value hedge adjustments for hedged items ceased to be adjusted for hedging gains/losses	€ (7)	€ (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, 2023	Dec. 31, 2022
Carrying amount
Other financial assets	€ 8,887	€ 6,479
Interest Rate Hedges | Interest Rate Risk | Interest Rate Swaps for EUR
FINANCIAL RISK FACTORS
Notional amount	4,550	4,550
Carrying amount
Other financial assets	0	0
Other financial liabilities	(535)	(749)
Change in fair value used for measuring ineffectiveness for the reporting period	(214)	700
Interest Rate Hedges | Interest Rate Risk | Interest Rate Swaps for USD
FINANCIAL RISK FACTORS
Notional amount	90	94
Carrying amount
Other financial assets	0	0
Other financial liabilities	(1)	(3)
Change in fair value used for measuring ineffectiveness for the reporting period	€ (2)	€ 10

Financial Risk Factors and R_13

Financial Risk Factors and Risk Management - Details on Hedging Instruments in Interest Rate Hedges (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Interest Rate Swaps for EUR | 2027.
FINANCIAL RISK FACTORS
Nominal amount	€ 1,000	€ 1,000
Average variable interest rate	5.941%	3.949%
Interest Rate Swaps for EUR | 2028.
FINANCIAL RISK FACTORS
Nominal amount	€ 1,000	€ 1,000
Average variable interest rate	5.365%	3.373%
Interest Rate Swaps for EUR | 2029
FINANCIAL RISK FACTORS
Nominal amount	€ 800	€ 800
Average variable interest rate	4.705%	2.713%
Interest Rate Swaps for EUR | 2030
FINANCIAL RISK FACTORS
Nominal amount	€ 500	€ 500
Average variable interest rate	5.34%	3.348%
Interest Rate Swaps for EUR | 2031
FINANCIAL RISK FACTORS
Nominal amount	€ 1,250	€ 1,250
Average variable interest rate	5.503%	3.511%
Interest Rate Swaps for USD | 2027
FINANCIAL RISK FACTORS
Nominal amount	€ 90	€ 94
Average variable interest rate	6.15%	5.15%

Financial Risk Factors and R_14

Financial Risk Factors and Risk Management - Interest Rate Risk Exposure (Details) - EUR (€) € in Millions	Dec. 31, 2023	Dec. 31, 2022
Fair value interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	€ 0	€ 30
Cash flow interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	3,260	6,190
Cash flow interest rate risk from financing
FINANCIAL RISK FACTORS
Exposure	0	1,450
Cash flow interest rate risk from interest rate swaps
FINANCIAL RISK FACTORS
Exposure	4,640	4,640
Average | Fair value interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	0	40
Average | Cash flow interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	4,700	5,830
Average | Cash flow interest rate risk from financing
FINANCIAL RISK FACTORS
Exposure	1,100	1,710
Average | Cash flow interest rate risk from interest rate swaps
FINANCIAL RISK FACTORS
Exposure	4,640	4,840
Highest | Fair value interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	0	40
Highest | Cash flow interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	7,450	7,210
Highest | Cash flow interest rate risk from financing
FINANCIAL RISK FACTORS
Exposure	1,730	1,760
Highest | Cash flow interest rate risk from interest rate swaps
FINANCIAL RISK FACTORS
Exposure	4,640	4,880
Lowest | Fair value interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	0	30
Lowest | Cash flow interest rate risk from investments
FINANCIAL RISK FACTORS
Exposure	3,260	4,870
Lowest | Cash flow interest rate risk from financing
FINANCIAL RISK FACTORS
Exposure	0	1,450
Lowest | Cash flow interest rate risk from interest rate swaps
FINANCIAL RISK FACTORS
Exposure	€ 4,640	€ 4,640

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, 2023	Dec. 31, 2022	Dec. 31, 2021
Derivatives held within a designated fair value hedge relationship
FINANCIAL RISK FACTORS
Upward yield curve	€ (46)	€ (58)	€ (11)
Downward yield curve	46	5	10
Variable rate financing
FINANCIAL RISK FACTORS
Effect of upward shift in exchange rates, assets, on financial income, net	0	(14)	(4)
Effect of downward shift in exchange rates, assets, on financial income, net	0	1	3
Variable-rate investments
FINANCIAL RISK FACTORS
Effect of upward shift in exchange rates, assets, on financial income, net	32	26	24
Effect of downward shift in exchange rates, assets, on financial income, net	€ (32)	€ (5)	€ (9)
U.S. dollar
FINANCIAL RISK FACTORS
Downward yield curve (as a percent)	100%
U.S. dollar | Interest Rate Risk
FINANCIAL RISK FACTORS
Upward yield curve (as a percent)	100%	75%	75%
Downward yield curve (as a percent)		25%	25%
Upward shift, assets (in percent)	100%	75%	75%
Downward shift, assets (in percent)	100%	25%	25%
U.S. dollar | Variable-rate investments
FINANCIAL RISK FACTORS
Upward shift, assets (in percent)	100%	75%	75%
Downward shift, assets (in percent)	100%	25%	25%
EUR | Interest Rate Risk
FINANCIAL RISK FACTORS
Upward yield curve (as a percent)	100%	125%	20%
Downward yield curve (as a percent)	100%	10%	20%
Upward shift, assets (in percent)	100%	125%	20%
Downward shift, assets (in percent)	100%	10%	20%
EUR | Variable-rate investments
FINANCIAL RISK FACTORS
Upward shift, assets (in percent)	100%	125%	20%
Downward shift, assets (in percent)	100%	10%	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, 2023	Dec. 31, 2022	Dec. 31, 2021
Equity Price Risk
FINANCIAL RISK FACTORS
Equity price risk	€ 4,967	€ 5,137	€ 5,799
Marketable equity investments | Equity Price
FINANCIAL RISK FACTORS
Upward shift, assets (in percent)	22%	22%	22%
Downward shift, assets (in percent)	22%	22%	22%
Upward shift, assets	€ 1,093	€ 503	€ 515
Downward shift, assets	€ (1,093)	€ (503)	€ (515)

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, 2023	Dec. 31, 2022
FINANCIAL RISK FACTORS
Weighted Average Loss Rate	(0.10%)	(0.10%)
Gross Carrying Amount Not Credit-Impaired	€ 8,807	€ 6,633
Gross Carrying Amount Credit-Impaired	0	0
ECL Allowance	€ (10)	€ (6)
Risk class 1- low risk | AAA - BBB
FINANCIAL RISK FACTORS
Weighted Average Loss Rate	(0.10%)	(0.00%)
Gross Carrying Amount Not Credit-Impaired	€ 8,664	€ 6,554
Gross Carrying Amount Credit-Impaired	0	0
ECL Allowance	€ (7)	€ (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	€ 66	€ 33
Gross Carrying Amount Credit-Impaired	0	0
ECL Allowance	€ 0	€ 0
Unrated
FINANCIAL RISK FACTORS
Weighted Average Loss Rate	(3.90%)	(6.50%)
Gross Carrying Amount Not Credit-Impaired	€ 77	€ 46
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 Master Netting and Similar Arrangements (Details) - EUR (€) € in Millions	Dec. 31, 2023	Dec. 31, 2022
Financial Risk Factors and Risk Management
Financial assets, Carrying Amounts	€ 90	€ 68
Financial assets, Nettable Amounts in Case of Insolvency	55	33
Financial assets, Net Amount	35	35
Financial liabilities, Carrying Amounts	(623)	(849)
Financial liabilities, Nettable Amounts in Case of Insolvency	55	33
Financial liabilities, Net Amount	€ (568)	€ (816)

Financial Risk Factors and R_19

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, 2023	Dec. 31, 2022	Dec. 31, 2021
Aging of Trade Receivables
Allowance account for credit losses of financial assets	€ (203)	€ (261)	€ (175)
Credit Risk
Aging of Trade Receivables
Weighted Average Loss Rate	(3.30%)	(4.30%)
Gross Carrying Amount Not Credit-Impaired	€ 5,802	€ 5,647
Gross Carrying Amount Credit-Impaired	298	390
Allowance account for credit losses of financial assets	€ (203)	€ (261)
Credit Risk | Current
Aging of Trade Receivables
Weighted Average Loss Rate	(0.30%)	(1.00%)
Gross Carrying Amount Not Credit-Impaired	€ 4,036	€ 3,146
Gross Carrying Amount Credit-Impaired	2	10
Allowance account for credit losses of financial assets	€ (13)	€ (31)
Credit Risk | Past due 1 to 30 days
Aging of Trade Receivables
Weighted Average Loss Rate	(0.60%)	(1.00%)
Gross Carrying Amount Not Credit-Impaired	€ 770	€ 1,420
Gross Carrying Amount Credit-Impaired	51	80
Allowance account for credit losses of financial assets	€ (5)	€ (15)
Credit Risk | Overdue 30 to 90 days
Aging of Trade Receivables
Weighted Average Loss Rate	(1.50%)	(2.30%)
Gross Carrying Amount Not Credit-Impaired	€ 564	€ 582
Gross Carrying Amount Credit-Impaired	32	64
Allowance account for credit losses of financial assets	€ (9)	€ (15)
Credit Risk | Overdue more than 90 days
Aging of Trade Receivables
Weighted Average Loss Rate	(27.30%)	(27.20%)
Gross Carrying Amount Not Credit-Impaired	€ 432	€ 499
Gross Carrying Amount Credit-Impaired	213	236
Allowance account for credit losses of financial assets	€ (176)	€ (200)

Financial Risk Factors and R_20

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, 2023	Dec. 31, 2022
Movement in ECL Allowance for Trade Receivables and Contract Assets
Balance as at 01/01	€ (261)	€ (175)
Balance as at 12/31	(203)	(261)
Accumulated impairment [member]
Movement in ECL Allowance for Trade Receivables and Contract Assets
Net Credit losses recognized	32	187
Amounts written off	€ 90	€ 101

Financial Risk Factors and R_21

Financial Risk Factors and Risk Management - Liquidity Risk Management (Details) € in Millions	12 Months Ended
	Dec. 31, 2023 EUR (€) item	Dec. 31, 2017 EUR (€)	Dec. 31, 2022 EUR (€)
FINANCIAL RISK MANAGEMENT
Available lines of credit	€ 555		€ 555
Commercial paper, outstanding	0		€ 930
Sustainability linked revolving credit facility
FINANCIAL RISK MANAGEMENT
Maximum borrowing capacity	€ 3,000	€ 2,500
Number of extension options | item	2
Term of extension option	1 year
Commitment fee (as a percent)		7%

Financial Risk Factors and R_22

Financial Risk Factors and Risk Management - Contractual Maturities of Non-Derivative Financial Liabilities (Details) - EUR (€) € in Millions	Dec. 31, 2023	Dec. 31, 2022
FINANCIAL RISK FACTORS
Trade payables	€ (1,022)	€ (1,496)
Bonds	(6,780)	(8,155)
Private placements	(388)	(405)
Loans	0	(1,456)
Commercial paper	0	(930)
Lease liabilities	(1,621)	(2,140)
Other financial liabilities	(263)	(422)
Total of non-derivative financial liabilities	(10,075)	(15,002)
Financial guarantees	0	0
Due 2024
FINANCIAL RISK FACTORS
Trade payables	(1,022)	(1,496)
Bonds	(941)	(1,690)
Private placements	(305)	(14)
Loans	0	(1,479)
Commercial paper	0	(932)
Lease liabilities	(350)	(398)
Other financial liabilities	(34)	(307)
Total of non-derivative financial liabilities	(2,652)	(6,316)
Financial guarantees	(19)	0
2025
FINANCIAL RISK FACTORS
Trade payables	0	0
Bonds	(952)	(941)
Private placements	(3)	(316)
Loans	0	0
Commercial paper	0	0
Lease liabilities	(260)	(317)
Other financial liabilities	(30)	(31)
Total of non-derivative financial liabilities	(1,245)	(1,605)
Financial guarantees	(19)	0
2026
FINANCIAL RISK FACTORS
Trade payables	0	0
Bonds	(1,161)	(962)
Private placements	(3)	(3)
Loans	0	0
Commercial paper	0	0
Lease liabilities	(204)	(257)
Other financial liabilities	0	0
Total of non-derivative financial liabilities	(1,368)	(1,222)
Financial guarantees	(19)	0
2027
FINANCIAL RISK FACTORS
Trade payables	0	0
Bonds	(1,045)	(1,162)
Private placements	(94)	(3)
Loans	0	0
Commercial paper	0	0
Lease liabilities	(159)	(228)
Other financial liabilities	0	0
Total of non-derivative financial liabilities	(1,298)	(1,393)
Financial guarantees	(19)	0
2028
FINANCIAL RISK FACTORS
Trade payables	0	0
Bonds	(1,033)	(1,045)
Private placements	0	(97)
Loans	0	0
Commercial paper	0	0
Lease liabilities	(127)	(188)
Other financial liabilities	0	0
Total of non-derivative financial liabilities	(1,160)	(1,330)
Financial guarantees	(19)	0
Due thereafter
FINANCIAL RISK FACTORS
Trade payables	0	0
Bonds	(2,604)	(3,636)
Private placements	0	0
Loans	0	0
Commercial paper	0	0
Lease liabilities	(804)	(1,071)
Other financial liabilities	0	0
Total of non-derivative financial liabilities	(3,408)	(4,707)
Financial guarantees	€ (309)	€ 0

Financial Risk Factors and R_23

Financial Risk Factors and Risk Management - Contractual Maturities of Derivative Financial Liabilities and Financial Assets (Details) - EUR (€) € in Millions	Dec. 31, 2023	Dec. 31, 2021
FINANCIAL RISK FACTORS
Derivative financial liabilities	€ (623)	€ (849)
Derivative financial assets	85	63
Total of derivative financial liabilities and assets	(538)	(787)
Expiring in the following year
FINANCIAL RISK FACTORS
Total of derivative financial liabilities and assets	(147)	(61)
Later Than One Year [Member]
FINANCIAL RISK FACTORS
Total of derivative financial liabilities and assets	(547)	(850)
Not designated as hedging instruments | Foreign Currency
FINANCIAL RISK FACTORS
Derivative financial liabilities	(66)	(88)
Derivative financial assets	52	30
Designated as hedging instruments | Foreign Currency
FINANCIAL RISK FACTORS
Derivative financial liabilities	(20)	(9)
Derivative financial assets	33	33
Designated as hedging instruments | Interest Rate Risk
FINANCIAL RISK FACTORS
Derivative financial liabilities	537	753
Designated as hedging instruments | Interest Rate Risk | Expiring in the following year | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	(63)	(63)
Designated as hedging instruments | Interest Rate Risk | Later Than One Year [Member] | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	(301)	(364)
Financial liabilities | Expiring in the following year
FINANCIAL RISK FACTORS
Derivative financial liabilities	220	118
Financial liabilities | Later Than One Year [Member]
FINANCIAL RISK FACTORS
Derivative financial liabilities	547	850
Financial liabilities | Not designated as hedging instruments | Foreign Currency | Expiring in the following year | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	(2,048)	(3,185)
Financial liabilities | Not designated as hedging instruments | Foreign Currency | Expiring in the following year | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	(2,017)	(3,113)
Financial liabilities | Not designated as hedging instruments | Foreign Currency | Later Than One Year [Member] | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	0	(13)
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	(958)	(309)
Financial liabilities | Designated as hedging instruments | Foreign Currency | Expiring in the following year | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	(948)	(302)
Financial liabilities | Designated as hedging instruments | Interest Rate Risk | Expiring in the following year | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	(242)	(102)
Financial liabilities | Designated as hedging instruments | Interest Rate Risk | Later Than One Year [Member] | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	(848)	(1,201)
Financial assets | Expiring in the following year
FINANCIAL RISK FACTORS
Derivative financial assets	73	57
Financial assets | Later Than One Year [Member]
FINANCIAL RISK FACTORS
Derivative financial assets	0	0
Financial assets | Not designated as hedging instruments | Foreign Currency | Expiring in the following year | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	(2,992)	(1,713)
Financial assets | Not designated as hedging instruments | Foreign Currency | Expiring in the following year | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	(3,042)	(1,740)
Financial assets | Designated as hedging instruments | Foreign Currency | Expiring in the following year | Cash outflows
FINANCIAL RISK FACTORS
Cashflow	(1,418)	(1,039)
Financial assets | Designated as hedging instruments | Foreign Currency | Expiring in the following year | Cash inflows
FINANCIAL RISK FACTORS
Cashflow	€ (1,441)	€ (1,069)

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, 2023	Dec. 31, 2022
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	€ (9,676)	€ (14,354)
Total financial instruments, net	12,038	5,311
Total financial instruments, net fair value	2,720	(3,357)
Level 1
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Total financial instruments, net fair value	(4,242)	(5,156)
Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Total financial instruments, net fair value	2,268	(3,087)
Level 3
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Total financial instruments, net fair value	4,816	4,886
At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Total financial instruments, net	4,798	(2,154)
At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Total financial instruments, net	7,034	7,212
Trade and other payables
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(1,822)	2,226
Other payables
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(800)	(730)
Financial liability
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(9,676)	(14,355)
AC.
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(8,454)	(12,862)
AC. | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(8,454)	(12,862)
AC. | Trade payables.
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(1,022)	(1,496)
AC. | Trade payables. | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(1,022)	(1,496)
AC. | Loans
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	0	(1,456)
Liabilities, at fair value	0	(1,456)
AC. | Loans | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities, at fair value	0	(1,456)
AC. | Loans | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	0	(1,456)
AC. | Bonds
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(6,780)	(9,083)
Liabilities, at fair value	(7,005)	(9,229)
AC. | Bonds | Level 1
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities, at fair value	(7,005)	(8,301)
AC. | Bonds | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities, at fair value	0	(928)
AC. | Bonds | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(6,780)	(9,083)
AC. | Private placements
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(388)	(405)
Liabilities, at fair value	(374)	(383)
AC. | Private placements | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities, at fair value	(374)	(383)
AC. | Private placements | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(388)	(405)
AC. | Other non-derivative financial liabilities
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(263)	(422)
Liabilities, at fair value	(263)	(422)
AC. | Other non-derivative financial liabilities | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities, at fair value	(263)	(422)
AC. | Other non-derivative financial liabilities | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(263)	(422)
AC. | Lease liabilities [member]
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(1,621)	(2,140)
AC. | Lease liabilities [member] | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(1,621)	(2,140)
FVTPL.
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(66)	(88)
FVTPL. | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(66)	(88)
FVTPL. | FX forward contracts
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(66)
Liabilities, at fair value	(66)
FVTPL. | FX forward contracts | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities, at fair value	(66)
FVTPL. | FX forward contracts | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(66)
Designated as hedging instrument. | FX forward contracts
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(20)	(9)
Liabilities, at fair value	(20)	(9)
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	(20)	(9)
Designated as hedging instrument. | FX forward contracts | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(20)	(9)
Designated as hedging instrument. | Interest rate swaps
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(537)	(753)
Liabilities, at fair value	(537)	(753)
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	(537)	(753)
Designated as hedging instrument. | Interest rate swaps | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Liabilities	(537)	(753)
AC
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	14,873	12,847
AC | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	14,873	12,847
FVTPL
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	7,502	8,028
FVTPL | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	7,502	8,028
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)
FVOCI
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	122	0
FVOCI | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	122
FVOCI | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	122	0
Cash and cash equivalents.
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	8,124	9,008
Cash at banks | AC
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	3,369	3,176
Cash at banks | AC | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	3,369	3,176
Time deposits | AC
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	2,277	2,976
Time deposits | AC | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	2,277	2,976
Money market and similar funds | FVTPL
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	2,478	2,855
Assets, at fair value	2,478	2,855
Money market and similar funds | FVTPL | Level 1
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	2,478	2,855
Money market and similar funds | FVTPL | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	2,478	2,855
Trade And Other Receivables [Member]
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	6,525	6,405
Trade receivables | AC
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	5,775	5,776
Trade receivables | AC | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	5,775	5,776
Other receivable
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	628	629
Other Financial Assets [Member]
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	8,887	6,479
Debt investments | AC
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	129	32
Assets, at fair value	129	32
Debt investments | AC | Level 1
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	129	32
Debt investments | AC | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	129	32
Marketable equity investments | FVTPL
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	4,967	5,138
Assets, at fair value	4,967	5,138
Marketable equity investments | FVTPL | Level 1
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	156	258
Marketable equity investments | FVTPL | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	0	0
Marketable equity investments | FVTPL | Level 3
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	4,811	4,880
Marketable equity investments | FVTPL | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	4,967	5,138
Investments in associates.
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	135	151
Time deposits. | AC
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	3,021	654
Assets, at fair value	3,021	654
Time deposits. | AC | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	3,021	654
Time deposits. | AC | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	3,021	654
Financial instruments related to employee benefit plans
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	244	203
Loans and other financial receivables | AC
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	300	233
Assets, at fair value	300	233
Loans and other financial receivables | AC | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	300	233
Loans and other financial receivables | AC | At amortized cost
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	300	233
FX forward contracts | FVTPL
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	52	30
Assets, at fair value	52	30
FX forward contracts | FVTPL | Level 2
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets, at fair value	52	30
FX forward contracts | FVTPL | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	52	30
FX forward contracts | Designated as hedging instrument
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	33	33
Assets, at fair value	33	33
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	33
FX forward contracts | Designated as hedging instrument | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	33	33
Interest rate swaps | Designated as hedging instrument
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	0	0
Assets, at fair value	0	0
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	0
Interest rate swaps | Designated as hedging instrument | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	0	0
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	5
Assets, at fair value	5	5
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	5
Call options on equity shares | FVTPL | At fair value
Fair Values of Financial Instruments and Classification Within the Fair Value Hierarchy
Assets	€ 5	€ 5

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, 2023 multiple item
Revenue multiples | Lowest
Valuation Techniques and Inputs
Significant unobservable input, assets | multiple	1
Revenue multiples | Highest
Valuation Techniques and Inputs
Significant unobservable input, assets | multiple	17.5
Discounts | Lowest
Valuation Techniques and Inputs
Significant unobservable input, assets | item	10
Discounts | Highest
Valuation Techniques and Inputs
Significant unobservable input, assets | item	30

Fair Value Disclosures on Fin_5

Fair Value Disclosures on Financial Instruments - Transfers (Details) € in Millions	12 Months Ended
	Dec. 31, 2022 EUR (€)
Transfer of equity Between Level 1 and 2 [Member] | Marketable equity investments
Transfers Between Levels 1 and 2
Transfers of available-for-sale equity investments from Level 2 to Level 1	€ 93

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, 2023	Dec. 31, 2022
Unlisted equity securities and call options on equity shares
Reconciliation of Level 3 Fair Values
Assets at the beginning of the period	€ 4,883	€ 4,881
Transfers Into Level 3	9	0
Transfers Out of Level 3	(8)	(25)
Purchases	417	522
Sales	(101)	(43)
Gains/losses - Included in financial income, net	(219)	(789)
Assets at the end of the period	4,817	4,883
Change in unrealized gains/losses in profit and loss for investments held at the end of the reporting period	532	(788)
Deal contingent forward
Reconciliation of Level 3 Fair Values
Assets at the beginning of the period	0
Transfers Into Level 3		0
Transfers Out of Level 3		0
Purchases		0
Sales		0
Settlements	91	0
Gains/losses - Included in financial income, net	(106)	0
Assets at the end of the period	0	0
Change in unrealized gains/losses in profit and loss for investments held at the end of the reporting period	0	0
Exchange differences | Unlisted equity securities and call options on equity shares
Reconciliation of Level 3 Fair Values
Gains/losses - Included in exchange differences in other comprehensive income	(164)	337
Exchange differences | Deal contingent forward
Reconciliation of Level 3 Fair Values
Gains/losses - Included in exchange differences in other comprehensive income	€ 15	€ 0

Prepaid Expenses and Other Ta_3

Prepaid Expenses and Other Tax Assets (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Current assets
Prepaid expenses	€ 844	€ 828
Other tax assets	241	244
Total	1,085	1,072
Other non-financial assets	€ 2,374	€ 2,139
Prepaid expenses and other tax assets as % of / Other non-financial assets	46%	50%
Non-current assets
Prepaid expenses	€ 386	€ 512
Other tax assets	33	49
Total	419	561
Other non-financial assets	€ 3,573	€ 3,580
Prepaid expenses and other tax assets as % of / Other non-financial assets	12%	16%
Total
Prepaid expenses	€ 1,230	€ 1,340
Other tax assets	274	293
Total	1,504	1,633
Other non-financial assets	€ 5,947	€ 5,719
Prepaid expenses and other tax assets as % of / Other non-financial assets	25%	29%

Other Tax Liabilities (Details)

Other Tax Liabilities (Details) - EUR (€) € in Millions	Dec. 31, 2023	Dec. 31, 2022
Other Tax Liabilities
Other tax liabilities, current	€ 871	€ 662
Other non-financial liabilities, current	€ 5,648	€ 4,818
Other tax liabilities as % of / Other non-financial liabilities, current	15%	14%
Other tax liabilities, non-current	€ 0	€ 0
Other non-financial liabilities, non-current	€ 698	€ 705
Other tax liabilities as % of / Other non-financial liabilities, non-current	0%	0%
Other tax liabilities	€ 871	€ 662
Other non-financial liabilities	€ 6,346	€ 5,523
Other tax liabilities as % of / Other non-financial liabilities	14%	12%

Other Litigation, Claims, and_2

Other Litigation, Claims, and Legal Contingencies (Details) - EUR (€) € in Millions	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Intellectual property-related litigation and claims
Provisions For Compliance Related Matters	€ 155	€ 170	€ 0
Final Settlement Agreements
Intellectual property-related litigation and claims
Payment for anti-bribery law	207
Non-income taxes
Intellectual property-related litigation and claims
Potential amount	€ 416		€ 344

Executive and Supervisory Boa_3

Executive and Supervisory Board Compensation (Details) - Executive Board - EUR (€) € in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Executive and Supervisory Board Compensation
Short-term employee benefits	€ 19,632	€ 12,556	€ 25,015
Share-based payment	24,469	20,726	25,095
Subtotal	44,101	33,282	50,110
Post-employment benefits	1,033	(1,429)	464
Thereof defined-benefit	673	(1,433)	461
Thereof defined-contribution	360	4	3
Termination benefits		9,600
Total	€ 45,134	€ 41,453	€ 50,574

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, 2023 EUR (€) item	Dec. 31, 2022 EUR (€) item	Dec. 31, 2021 EUR (€) item
Share-Based Payment for Executive Board Members
Number of share units granted | item	214,530	205,965	238,428
Total expense | €	€ 36,127	€ 9,986	€ 6,356

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, 2023 EUR (€) item	Dec. 31, 2022 EUR (€)	Dec. 31, 2021 EUR (€)
Executive and Supervisory Board Compensation
Age for annual pension entitlement (in years) | item	62
DBO 12/31	€ 2,192	€ 1,462	€ 3,435
Annual pension entitlement	€ 137	€ 114	€ 108

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, 2023	Dec. 31, 2022	Dec. 31, 2021
Executive and Supervisory Board Compensation
Total compensation	€ 5,427	€ 5,206	€ 3,856
Thereof fixed compensation	3,185	3,149	3,176
Thereof committee remuneration	€ 2,242	€ 2,058	€ 680

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, 2023	Dec. 31, 2022	Dec. 31, 2021
Payments to / DBO for former executive board members [abstract]
Payments	€ 2,329	€ 2,217	€ 2,159
DBO 12/31	€ 33,251	€ 31,217	€ 42,313

Related Party Transactions Ot_3

Related Party Transactions Other Than Board Compensation (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Related Party Transactions Other Than Board Compensation
Term of commitments	5 years
Supervisory Board Members
Related Party Transactions Other Than Board Compensation
Products and services provided	€ 0	€ 0
Product 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	0	1
Product and services received	3	4
Sponsoring and other financial support provided	7	5
Outstanding balances at year end (Vendors)	0	0
Outstanding balances at year end (Customers)	0	0
Commitments at year end	42	51
Associated Entities
Related Party Transactions Other Than Board Compensation
Products and services provided	13	11
Product and services received	110	113
Outstanding balances at year end (Vendors)	(6)	(18)
Outstanding balances at year end (Customers)	€ 0	€ 4

Principal Accountant Fees and_3

Principal Accountant Fees and Services (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Non-Current Assets by Region
Audit fees	€ 13	€ 14	€ 12
Audit-related fees	1	10	7
Tax fees	0	0	0
All other fees	0	0	0
Total	14	24	19
Domestic countries
Non-Current Assets by Region
Audit fees	8	4	3
Audit-related fees	0	3	2
Tax fees	0	0	0
All other fees	0	0	0
Total	8	7	6
Foreign countries
Non-Current Assets by Region
Audit fees	5	10	8
Audit-related fees	1	7	5
Tax fees	0	0	0
All other fees	0	0	0
Total	€ 6	€ 17	€ 13

Events After the Reporting Pe_2

Events After the Reporting Period (Details) € in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2024 EUR (€)	Dec. 31, 2023 EUR (€) item	Dec. 31, 2022 EUR (€)	Dec. 31, 2021 EUR (€)	Feb. 14, 2024 EUR (€)	Aug. 14, 2023 EUR (€)
Events after the Reporting Period
Restructuring costs	€ 2,000	€ 215	€ 138	€ 157
Restructuring program affected positions | item		8,000
Share repurchase program total volume		€ 949				€ 1,250
First tranche
Events after the Reporting Period
Share repurchase program total volume					€ 1,011

Scope of Consolidation, Subsi_3

Scope of Consolidation, Subsidiaries and Other Equity Investments - Number of Consolidated Entities (Details) - entity	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Scope of Consolidation, Subsidiaries and Other Equity Investments
Beginning of year	288	290
Additions	12	26
Disposals	(65)	(28)
End of year	235	288

Scope of Consolidation, Subsi_4

Scope of Consolidation, Subsidiaries and Other Equity Investments - Subsidiaries (Details) € in Thousands		12 Months Ended
		Dec. 31, 2023 EUR (€) employee	Dec. 31, 2022 EUR (€) employee	Dec. 31, 2021 EUR (€) employee	Dec. 31, 2020 EUR (€)
Subsidiaries
Revenue		€ 31,207,000	€ 29,520,000	€ 26,953,000
Profit/Loss After Tax	[1]	5,964,000	1,708,000	5,376,000
Total Equity		€ 43,406,000	€ 42,848,000	€ 41,523,000	€ 29,927,000
Number of Employees | employee		107,602	106,312	102,658
Ariba Technologies India Private Limited, Bengaluru, India
Subsidiaries
Ownership		100%
Revenue		€ 107,665
Profit/Loss After Tax		14,181
Total Equity		€ 41,767
Number of Employees | employee		1,360
Ariba, Inc., Palo Alto, CA, United States
Subsidiaries
Ownership		100%
Revenue		€ 1,426,356
Profit/Loss After Tax		689,432
Total Equity		€ 6,618,961
Number of Employees | employee		1,589
Concur Technologies, Inc., Bellevue, WA, United States
Subsidiaries
Ownership		100%
Revenue		€ 2,169,139
Profit/Loss After Tax		408,667
Total Equity		€ 8,828,126
Number of Employees | employee		3,217
SAP (China) Co., Ltd., Shanghai, China
Subsidiaries
Ownership		100%
Revenue		€ 1,313,574
Profit/Loss After Tax		21,903
Total Equity		€ (75,918)
Number of Employees | employee		6,528
SAP (Schweiz) AG, Biel, Switzerland
Subsidiaries
Ownership		100%
Revenue		€ 1,392,865
Profit/Loss After Tax		124,568
Total Equity		€ 310,761
Number of Employees | employee		873
SAP (UK) Limited, Feltham, United Kingdom
Subsidiaries
Ownership		100%
Revenue		€ 1,431,680
Profit/Loss After Tax		66,373
Total Equity		€ 204,673
Number of Employees | employee		1,658
SAP America, Inc., Newtown Square, PA, United States
Subsidiaries
Ownership		100%
Revenue		€ 8,476,670
Profit/Loss After Tax		(112,108)
Total Equity		€ 11,879,728
Number of Employees | employee		9,225
SAP Argentina S.A., Buenos Aires, Argentina
Subsidiaries
Ownership		100%
Revenue		€ 237,309
Profit/Loss After Tax		(19,467)
Total Equity		€ (7,742)
Number of Employees | employee		1,134
SAP Asia Pte. Ltd., Singapore, Singapore
Subsidiaries
Ownership		100%
Revenue		€ 713,377
Profit/Loss After Tax		8,864
Total Equity		€ 11,302
Number of Employees | employee		1,085
SAP Australia Pty Ltd, Sydney, Australia
Subsidiaries
Ownership		100%
Revenue		€ 808,936
Profit/Loss After Tax		(17,934)
Total Equity		€ 96,836
Number of Employees | employee		1,302
SAP Brasil Ltda, Sao Paulo, Brazil
Subsidiaries
Ownership		100%
Revenue		€ 810,113
Profit/Loss After Tax		37,881
Total Equity		€ 112,716
Number of Employees | employee		2,839
SAP Canada, Inc., Toronto, Canada
Subsidiaries
Ownership		100%
Revenue		€ 1,187,938
Profit/Loss After Tax		103,844
Total Equity		€ 768,751
Number of Employees | employee		3,104
SAP Deutschland SE & Co. KG, Walldorf, Germany
Subsidiaries
Ownership		100%
Revenue		€ 5,724,456
Profit/Loss After Tax		819,333
Total Equity		€ 1,796,440
Number of Employees | employee		5,048
SAP Espana - Sistemas, Aplicaciones y Productos en la Informatica, S.A., Madrid, Spain
Subsidiaries
Ownership		100%
Revenue		€ 640,969
Profit/Loss After Tax		29,122
Total Equity		€ 120,151
Number of Employees | employee		959
SAP France S.A., Levallois-Perret, France
Subsidiaries
Ownership		100%
Revenue		€ 1,217,078
Profit/Loss After Tax		146,869
Total Equity		€ 1,924,300
Number of Employees | employee		1,575
SAP Hungary Rendszerek, Alkalmazasok es Termekek az Adatfeldolgozasban Informatikai Kft., Budapest, Hungary
Subsidiaries
Ownership		100%
Revenue		€ 169,259
Profit/Loss After Tax		6,545
Total Equity		€ 35,395
Number of Employees | employee		1,452
SAP India Private Limited, Bengaluru, India
Subsidiaries
Ownership		100%
Revenue		€ 792,589
Profit/Loss After Tax		94,539
Total Equity		€ 310,957
Number of Employees | employee		2,379
SAP Industries, Inc., Newtown Square, PA, United States
Subsidiaries
Ownership		100%
Revenue		€ 603,743
Profit/Loss After Tax		158,746
Total Equity		€ 1,427,522
Number of Employees | employee		239
SAP Italia Sistemi Applicazioni Prodotti in Data Processing S.p.A., Vimercate, Italy
Subsidiaries
Ownership		100%
Revenue		€ 743,718
Profit/Loss After Tax		20,902
Total Equity		€ 92,681
Number of Employees | employee		826
SAP Japan Co., Ltd., Tokyo, Japan
Subsidiaries
Ownership		100%
Revenue		€ 1,164,259
Profit/Loss After Tax		77,354
Total Equity		€ 303,285
Number of Employees | employee		1,416
SAP Labs Bulgaria EOOD, Sofia, Bulgaria
Subsidiaries
Ownership		100%
Revenue		€ 121,838
Profit/Loss After Tax		5,945
Total Equity		€ 32,905
Number of Employees | employee		1,330
SAP Labs India Private Limited, Bengaluru, India
Subsidiaries
Ownership		100%
Revenue		€ 890,380
Profit/Loss After Tax		99,539
Total Equity		€ 281,808
Number of Employees | employee		10,672
SAP Labs, LLC, Palo Alto, CA, United States
Subsidiaries
Ownership		100%
Revenue		€ 668,207
Profit/Loss After Tax		118,097
Total Equity		€ 864,453
Number of Employees | employee		1,733
SAP Mexico S.A. de C.V., Mexico City, Mexico
Subsidiaries
Ownership		100%
Revenue		€ 531,654
Profit/Loss After Tax		(6,246)
Total Equity		€ 131,233
Number of Employees | employee		1,118
SAP National Security Services, Inc., Newtown Square, PA, United States
Subsidiaries
Ownership		100%
Revenue		€ 1,152,270
Profit/Loss After Tax		215,069
Total Equity		€ 567,360
Number of Employees | employee		638
SAP Nederland B.V., 's-Hertogenbosch, the Netherlands
Subsidiaries
Ownership		100%
Revenue		€ 828,363
Profit/Loss After Tax		281,244
Total Equity		€ 967,086
Number of Employees | employee		687
SAP Philippines, Inc., Taguig City, Philippines
Subsidiaries
Ownership		100%
Revenue		€ 117,602
Profit/Loss After Tax		285
Total Equity		€ 8,975
Number of Employees | employee		997
SAP Service and Support Centre (Ireland) Limited, Dublin, Ireland
Subsidiaries
Ownership		100%
Revenue		€ 336,355
Profit/Loss After Tax		85,456
Total Equity		€ 125,741
Number of Employees | employee		1,757
SAP Services s.r.o., Prague, Czech Republic
Subsidiaries
Ownership		100%
Revenue		€ 122,548
Profit/Loss After Tax		4,705
Total Equity		€ 23,055
Number of Employees | employee		1,436
[1] From continuing and discontinued operations

Scope of Consolidation, Subsi_5

Scope of Consolidation, Subsidiaries and Other Equity Investments - Other Subsidiaries (Details)		6 Months Ended	12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2023
"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 Designated Activity Company, Dublin, Ireland
SUBSIDIARIES
Ownership			0%
Baiza Capital Italia s.r.l., Milan, Italy
SUBSIDIARIES
Ownership			0%
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%
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%
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 (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%
Delos Cloud GmbH, Schnefeld, Germany
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%
FreeMarkets Ltda., Sao Paulo, Brazil
SUBSIDIARIES
Ownership			100%
hybris GmbH, Munich, Germany
SUBSIDIARIES
Ownership			100%
INNAAS s.r.l., Rome, Italy
SUBSIDIARIES
Ownership			100%
LeanIX France S.A.R.L., Courbevoie, France
SUBSIDIARIES
Ownership			100%
LeanIX GmbH, Bonn, Germany
SUBSIDIARIES
Ownership			100%
LeanIX SI d.o.o., Ljubljana, Slovenia
SUBSIDIARIES
Ownership			100%
LeanIX UK Limited, London, United Kingdom
SUBSIDIARIES
Ownership			100%
LeanIX US Holdings, Inc., Watertown, MA, United States
SUBSIDIARIES
Ownership			100%
LeanIX, B.V., Amsterdam, the Netherlands
SUBSIDIARIES
Ownership			100%
LeanIX, Inc., Houston, TX, 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 Technologies Israel Ltd., Tel Aviv, Israel
SUBSIDIARIES
Ownership			100%
LXTECH India Private Limited, Hyderabad, India
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%
PT SAP Indonesia, Jakarta, Indonesia
SUBSIDIARIES
Ownership			99%
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 International
SUBSIDIARIES
Ownership	69%	71%
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 Danmark A/S, Copenhagen, Denmark
SUBSIDIARIES
Ownership			100%
SAP Dritte Beteiligungs- und Vermogensverwaltungs GmbH, Walldorf, Germany
SUBSIDIARIES
Ownership			100%
SAP drutvo s ogranienom odgovornou za digitalnu ekonomiju novog tisuljea, Zagreb, Croatia
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 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 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%
SC SAP Romania SRL, Bucharest, Romania
SUBSIDIARIES
Ownership			100%
Shanghai SAP Cloud Technology Company, Ltd., Shanghai, China
SUBSIDIARIES
Ownership			70%
Signavio UK Ltd, Birmingham, United Kingdom
SUBSIDIARIES
Ownership			100%
Signavio, Inc., Newtown Square, PA, United States
SUBSIDIARIES
Ownership			100%
SuccessFactors (Philippines), Inc., Pasig City, Philippines
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 Arabia LLC, Riyadh, Kingdom of Saudi Arabia
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%
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%
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, 2023
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, 2023
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., 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%
BioCatch Ltd., Tel Aviv, Israel
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%
Bryj Technologies, Inc. (fka Follow Analytics, Inc.), San Francisco, CA, United States
SUBSIDIARIES
Ownership	5%
BY Capital 2 GmbH & Co. KG, Berlin, Germany
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%
Cofinity-X GmbH, Cologne, Germany
SUBSIDIARIES
Ownership	5%
Collectly, Inc., Pasadena, 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%
Cultivate Rollco LLc (fka Cultivate Technology, Inc.), San Francisco, CA, United States
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%
Essence VC III, L.P., Seattle, WA, 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%
Filament 2024, L.P., Brooklyn, NY, United States
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%
Haystack Ventures VII, L.P., San Francisco, CA, United States
SUBSIDIARIES
Ownership	5%
Huntress Labs Incorporated, Ellicott City, MD, 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%
JetLenses Inc. (dba Verse Medical), New York, NY, 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 Opportunity Fund, L.P., St. Peter Port, Guernsey, Channel Islands
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%
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%
Mosaic Ventures Investors Fund I, L.P., London, United Kingdom
SUBSIDIARIES
Ownership	5%
Notation Capital, L.P., Brooklyn, NY, United States
SUBSIDIARIES
Ownership	5%
Notation Capital II CIRC, LLC, 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%
OpenX Software Limited, Pasadena, 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%
Simpplr Inc., Redwood City, 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%
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%