ADJUSTMENT OF SAP’S P&L STRUCTURE AS A RESULT OF THE ACQUISITION OF SYBASE (WEBMESSAGE)

Walldorf — As a result of the acquisition of Sybase SAP will, going forward, record revenue from messaging services. To maintain the clarity of its income statement SAP will, from Q3 2010 onward, aggregate the messaging revenue with its existing income statement line items training revenue, other service revenue and other revenue into one line item called other service revenue which is classified in the revenue section professional services and other service revenue. Should, in the future, any of the components of this line item become material to SAP’s total revenue SAP will disclose such components separately.

SAP currently does not expect other changes to the structure of its income statement or other financial statements as a result of the acquisition of Sybase.