In this workshop we create the awareness, that management reports can only be understood when a) we tell the receivers of our reports what we have to tell and b) we communicate in an understandable unified way. By applying the SUCCESS® rules we increase the readability and the understanding of reports. We show our participants methods for visual displays of complex information and put the findings into practise using their own reports. Design rules for management reports SUCCESS® by Prof. Rolf Hichert: Say, Unify, Condense, Check, Enable, Simplify, Structure. Excel lessons for better business charts using computers Type of diagrams and their applications Examples for visual display of complex information SUCCESS for tables and examples Workshop to analyse and improve the reports of your company Successful presentations with (despite of) Powerpoint Useful Excel templates.

1. • Date & time
• Belgrade, 5–6 june 2013, from 9.00 to 17.30
• Language
• Seminar tuition is in English language, as are all manuals and presentation. Therefore, in order to
benefit from participation, at least a passive knowledge of Englishis required.
• Registration fee
• 690€ (+ VAT)
• A 10 % discount is offered when at least three participants from one company register for a seminar.
• The seminar price is per person and includes all the training manuals, lunches and refreshments, and
certification diploma in English. The price does not include hotel accommodation. Full payment of the
invoice must be made before the start of the seminar as a precondition of participation.
How to Create Management Report?
Belgrade, 5–6 june 2013
• Trainer
• Trainer is Dietmar Pascher, partner and trainer in Controller Akademie Munich (http://www.controllerakademie.de/english)
• Controller Akademie Munich organizes and conducts public seminars and workshops as well as in-house company since 1971.
• Seeks to instruct management personnel and specialists who function as controllers and those members of a company who
are not controllers in the usual sense, but who need to have knowledge of certain controlling and accounting topics.
• Provides companies with in-house assistance in developing and implementing controlling methods in German,
English, Spanish, Italian and French language.
• Arranges training sessions in the use of the controlling tools through a “learning-by-doing” method.
• Offers a systematic, modular training program in the practice of controlling conducted in public seminars in
German and English language.
• Complies with the quality standard ISO 9001:2000 and its diploma program is certified by the International
Group of Controlling.
e Seminar Content
e In this workshop we create the awareness, that
management reports can only be understood
when a) we tell the receivers of our reports
what we have to tell and b) we communicate
in an understandable unified way.
e By applying the SUCCESS® rules we increase
the readability and the understanding of
reports. We show our participants methods
for visual displays of complex information
and put the findings into practise using their
own reports.
> Design rules for management reports
> SUCCESS® by Prof. Rolf Hichert: Say, Unify,
Condense, Check, Enable, Simplify, Structure.
> Excel lessons for better business charts
using computers
> Type of diagrams and their applications
> Examples for visual display of complex
information
> SUCCESS for tables and examples
> Workshop to analyse and improve
the reports of your company
> Successful presentations with
(despite of) Powerpoint
> Useful Excel templates.
T: + 381 11 3047 126 | M: + 381 63 7004 518 | E: mcb@eunet.rs | W: http://www.mcb.rs• How to apply:
• Who Should Attend
• Professionals in Controlling (sales controllers, controllers, head of controlling, reporting, plan i analiza, ekonomika...)
• Top management (CEO, CFO, Sales director, Production director)
• All professionals who create or use Management reports
M U N I C H

2. Reporting & Communication
Visualisation in Reports
CA-Seminar Program Stage III / Chapter III B
© PAPERS OF CA CONTROLLER AKADEMIE AG
15,4
19,1
20,5
16,0
18,7 18,6
20,3
11,8
2004 2005 2006
6,2
9,9
19,2 19,9
2007
16,5
18,9
10,3
7,1
2004 2005 2006 2007
2004 2005 2006 2007 2004 2005 2006 2007
20
0
10
15
5
Mio €
20
0
10
15
5
Mio €
20
0
10
15
5
Mio €
20
0
10
15
5
Mio €
Remarks: None
Report Page 27
Graphical display of the development of net sales (in mill. EUR)
Food Division
Net Sales Sweden (mill. €)
Food Division
Net Sales USA (mill. €)
Food Division
Net Sales Switzerland (mill. €)
Food Division
Net Sales Belgium (mill. €)
Belgium
Switzerl.
Sweden
USA
15,4
19,1
20,5
16,0
18,7 18,6
20,3
11,8
2004 2005 2006
6,2
9,9
19,2 19,9
2007
16,5
18,9
10,3
7,1
2004 2005 2006 2007
2004 2005 2006 2007 2004 2005 2006 2007
20
0
10
15
5
Mio €
20
0
10
15
5
Mio €
20
0
10
15
5
Mio €
20
0
10
15
5
Mio €
Remarks: None
Report Page 27
Graphical display of the development of net sales (in mill. EUR)
Food Division
Net Sales Sweden (mill. €)
Food Division
Net Sales USA (mill. €)
Food Division
Net Sales Switzerland (mill. €)
Food Division
Net Sales Belgium (mill. €)
Belgium
Switzerl.
Sweden
USA
Omit
decoration
Avoid
legends
Omit pseudo -
3D
Omit frames
and borders
No frames
arround values
Omit
grid lines
Omit colors
"Mio. €" is title
information
"Food Division" is
title information
Omit
Y axes
„Net Sales“ is
title information

3. Reporting & Communication
Visualisation in Reports
CA-Seminar Program Stage III / Chapter III B
© PAPERS OF CA CONTROLLER AKADEMIE AG
2004 2005 2006 2007
Belgium Switzerland
Sweden USA
2004 2005 2006 2007
2004 2005 2006 2007 2004 2005 2006 2007
15,4
19,1
20,5
16,0
18,7 18,6
20,3
11,8
6,2
9,9
19,2 19,9
16,5
18,9
10,3
7,1
Food Division
Net Sales in mill. EUR
1 2 3 4 5 6 7
307 309
333
402
305
327
366
330
8 Budget
388
3 Chart
2 Title
4 Foot Note
5 Accentuation
+6%
In year 9 (Budget) we plan a budget increase
of six percent
AFG Division
Net Sales in mill. EUR
Year 1 – Year 9 (Budget)
Source: Published Yearly Reports year 1 to year 8 (nominal) and Budget
1 Message

4. Reporting & Communication
Visualisation in Reports
CA-Seminar Program Stage III / Chapter III B
© PAPERS OF CA CONTROLLER AKADEMIE AG
Prices, Costs
in Euro/Unit
Production
in units
Headcount
in FTE
Percentages
as Rentabilities
Sales
in Euro/Period
ACT
ACT -
BUD
Conceptual
Managers can only understand the shown information quickly (like road maps)
if we use a consistent notation
Source: T56 vom 23.4.
Essen
Nürnberg
Zürich
A1
B1
B2
C1
DA
S
C2
DB
A1
B1
B2
C1
DA
S
C2
DB
A1
B1
B2
C1
DA
S
C2
DB
13
41
12
40
10
9
3
22
A1
BX
C1
C2
DL
DM
GA
GB
-4
-1
12
10
3
-8
3
12
A1
BX
C1
C2
DL
DM
GA
GB
3
-1
3
-5
-3
3
-3
6
A1
BX
C1
C2
DL
DM
GA
GB
12
-6
8
-8
12
14
18
-23
A1
BX
C1
C2
DL
DM
GA
GB
52
-12
11
3
44
9
3
22
A1
BX
C1
C2
DL
DM
GA
GB
45
-6
-12
37
29
34
-3
-10
A1
BX
C1
C2
DL
DM
GA
GB
-5
-6
-12
-4
-7
12
-6
-3
A1
BX
C1
C2
DL
DM
GA
GB
34
23
5
12
4
25
32
12
8
9
10
7
10
-11
3
-3
A1
BX
C1
C2
DL
DM
GA
GB
6
7
11
3
44
9
3
22
A1
BX
C1
C2
DL
DM
GA
GB
-23
-4
-9
5
-5
12
-6
-3
A1
BX
C1
C2
DL
DM
GA
GB
-4
-5
-6
7
-5
5
-5
-9
A1
BX
C1
C2
DL
DM
GA
GB
Bern DüsseldorfBerlin
St. Gallen WienSalzburg
Innsbruck MünchenFrankfurt
Profit by Divisions in mill. EUR
Offices Europe Q1
Business charts with high information density give a better overview
by allowing comparisons

5. Reporting & Communication
Visualisation in Reports
CA-Seminar Program Stage III / Chapter III B
© PAPERS OF CA CONTROLLER AKADEMIE AG
Company: ALPHA AG Type of report: Variances LY-ACT-BUD Date: 6th of May
Unit: Total Net Sales Actual month: April
Development of branches in D-A-CH
Act Last Year Budget Act Act/Act Last year Act/Budget
Region Variance Var. in % Variance Var. in %
EUR EUR EUR EUR EUR
Total 17277057 13623362 13330151 -3946907 -22,84% -293212 16.60%
Subsidary Hamburg 5857553 3038115 4493907 -1363646 -23,28% 1455792 47.92%
Subsidary München 3351702 3821627 2002859 -1348843 -40,24% -1818768 -47,59%
Subsidary München 1653830 1957888 1238448 -415382 -25,12% -719440 -36.75
Subsidary Dresden 1588177 1084500 1294517 -293660 -18,49% 210017 19.37%
Subtotal Germany 12451262 9902129 9029731 -3421531 -27,48% -872398 -9.66
Subsidary Wien 1581124 1032335 1215568 -365556 -23,12% 183233 17.75%
Subsidary Bregenz 616595 663252 675341 58745 9,53% 12088 1.82%
Subtotal Austria 2197719 1695587 1890908 -306811 -13,96% 195321 10.33%
Subsidary Zürich 1655555 1430615 1997509 341954 20,65% 566894 39.63%
Subsidary Lausanne 972521 595031 412003 -560518 -57,64% -183028 -30,76
Subtotal Switzerland 2628077 2025646 2409512 -218565 -8,32% 383866 15.93%
Responsible: Peter Maier, CFN, Tel. 0956, peter.maier@alpha.com KR-01 Page: 56
Negativbeispiel
Company: ALPHA AG Type of report: Variances LY-ACT-BUD Date: 6th of May
Unit: Total Net Sales Actual month: April
Development of branches in D-A-CH
Act Last Year Budget Act Act/Act Last year Act/Budget
Region Variance Var. in % Variance Var. in %
EUR EUR EUR EUR EUR
Total 17277057 13623362 13330151 -3946907 -22,84% -293212 16.60%
Subsidary Hamburg 5857553 3038115 4493907 -1363646 -23,28% 1455792 47.92%
Subsidary München 3351702 3821627 2002859 -1348843 -40,24% -1818768 -47,59%
Subsidary München 1653830 1957888 1238448 -415382 -25,12% -719440 -36.75
Subsidary Dresden 1588177 1084500 1294517 -293660 -18,49% 210017 19.37%
Subtotal Germany 12451262 9902129 9029731 -3421531 -27,48% -872398 -9.66
Subsidary Wien 1581124 1032335 1215568 -365556 -23,12% 183233 17.75%
Subsidary Bregenz 616595 663252 675341 58745 9,53% 12088 1.82%
Subtotal Austria 2197719 1695587 1890908 -306811 -13,96% 195321 10.33%
Subsidary Zürich 1655555 1430615 1997509 341954 20,65% 566894 39.63%
Subsidary Lausanne 972521 595031 412003 -560518 -57,64% -183028 -30,76
Subtotal Switzerland 2628077 2025646 2409512 -218565 -8,32% 383866 15.93%
Responsible: Peter Maier, CFN, Tel. 0956, peter.maier@alpha.com KR-01 Page: 56
Negative example
We rarely need two
digits after the point
Do not underline if there is no
meaning
Try to avoid frames, shadows
and pattern
Omt terms like unit, value,
date, structure, development
etc..
No fonds like serifs
Presentation in thousand
EURO should be good
enough for a management
report
Clear column
concept: Last year,
Act, Budget
EUR is title information
Consistent notation for
regions, subidaries,
branches
Using right justified column
headings we can avoid the
grid lines
Extra lines increase
readablity
Avoid „(Sub)total“

6. Reporting & Communication
Visualisation in Reports
CA-Seminar Program Stage III / Chapter III B
© PAPERS OF CA CONTROLLER AKADEMIE AG
ALPHA AG Varaiance report LY-ACT-BUD 6th of May
Net Sales in Mill. EUR January ─ April
Regions in D-A-CH
LY ACT - LY ACT ACT - BUD BUD
Region var of LY var of BUD
Hamburg 5.9 -1.4 -23% 4.5 1.5 48% 3.0
█ München 3.4 -1.3 -40% 2.0 -1.8 █ -48% 3.8
█ Düsseldorf 1.7 -0.4 -25% 1.2 -0.7 █ -37% 2.0
Dresden 1.6 -0.3 -18% 1.3 0.2 19% 1.1
Germany 12.5 -3.4 -27% 9.0 -0.9 -10% 9.9
Wien 1.6 -0.4 -23% 1.2 0.2 18% 1.0
Bregenz 0.6 0.1 10% 0.7 0.0 2% 0.7
Austria 2.2 -0.3 -14% 1.9 0.2 10% 1.7
Zürich 1.7 0.3 21% 2.0 0.6 40% 1.4
Lausanne 1.0 -0.6 -58% 0.4 -0.2 -31% 0.6
Switzerland 2.7 -0.2 -8% 2.4 0.4 16% 2.0
D-A-CH 17.3 -3.9 -23% 13.3 -0.3 17% 13.6
Responsible: Peter Maier, CFN, Tel. 0956, peter.maier@alpha.com KR-01 Page: 56
In long listings an additional
accentuation at the outside
border is very helpful
Source: Seminar Managementberichte, Professor Rolf Hichert

7. 28 21 19
27 19
Central
Europe
Rest of
Europe
America
Asia
RoW
France
147
134
47
Scandinavia
68 73 53
Canada
77
48
106
China
89
132
47
New Zealand
147
121 103
Germany
Ø08 J J D
187
154
198
UK
168
123
USA 262
151
Japan
111 101
82
Australia
175
152
87
Switzerland
65
134 136
Iberia
78
121
70
Mexico
D
34 33 32
Singapore
38 27 25
Oceania
54
26 23
Austria
99
51
158
Italy
83
53
79
Brazil
99
7881
Indonesia
101
5154
Africa
99
52
98
Belgium
48 47
14
Rest
18
Rest
48 46 53
Rest
Rest
29 26 20
Ø
Ø
Ø
Ø
Ø
Ø
Ø Ø
Ø
Ø
Ø Ø
Ø
Ø
ØØ
Ø
Ø
Ø
Ø
Ø
Ø
Ø
Ø
Ø
142
© www.hichert.com - Note: The legend (gray = previous year, black = actual year, etc.) is not shown on this page
Dashboards should provide high information density –
when using a 1024x768 beamer this is probably as far as you can get

9. Here, we want to analyze
revenues, expenses and
profit

10. Source: SAP Annual Report 2010
Certain Charts
do not deliver insight

11. Source: SAP Annual Report 2010
Certain Charts
do not deliver insight

12. Source: SAP Annual Report 2010
Certain Charts
do not deliver insight

13. Source: SAP Annual Report 2010
Certain Charts
do not deliver insight
No rings, no
pies, no circles

14. Source: SAP Annual Report 2010
Certain Charts
do not deliver insight
Time always
from left to right
Time always
from left to right

15. Source: SAP Annual Report 2010
Certain Charts
do not deliver insight
Consistent
Scaling
Consistent
scaling

16. Profit
after tax
Operating
profit
Operating
margin
1,8 1,9 1,8 1,8 1,8
'10
2,5
2,7 2,7 2,6 2,6
26,6 26,3
23,3
24,3
20,8
Software and
sw-related
services
Professional
services and
other services
Research and
development
Sales and
marketing
Other
operating
expenses
1,9
2,2
2,5
2,2
2,6
2,1
2,1
2,3
1,9
2,1
0,4
0,5
0,7
0,8
1,6
1,3
1,5
1,6
1,6
1,7
1,1 1,4
1,7 1,7 1,8
'06 '07 '08 '09 '10
6,8
7,6
8,9
8,1
9,9
Other service
revenue
Consulting
revenue
Subscription
and other
sw-related
service revenue
Support
revenue
Software
revenue
by business area
2,2
2,2
2,5
2,1
2,2
3,5
3,8
4,6
5,3
6,1
0,6
0,6
0,5
0,4
0,5
0,4
3,0
3,4 3,6
2,6
3,3
'06 '07 '08 '09 '10
9,4
10,3
11,5
10,7
12,5
Germany
Rest of
EMEA
Japan
Rest of
APJ
Rest of
Americas
USA
by region
2,2
0,5
1,2
4,1
1,3
3,2
'10
12,5
Public
Service
Financial
Service
Service
Consumer
Discrete
Mfg.
Process
Mfg.
by industry
1,3
2,8
2,4
1,1
2,4
2,5
'10
12,5
Revenues (IFRS) Expenses
SAP Group
Revenues in bn EUR
2006..2010
Profit*
Operating margin
Revenues*
© Rolf Hichert* IFRS

17. Profit
after tax
Operating
profit
Operating
margin
1,8 1,9 1,8 1,8 1,8
'10
2,5
2,7 2,7 2,6 2,6
26,6 26,3
23,3
24,3
20,8
Software and
sw-related
services
Professional
services and
other services
Research and
development
Sales and
marketing
Other
operating
expenses
1,9
2,2
2,5
2,2
2,6
2,1
2,1
2,3
1,9
2,1
0,4
0,5
0,7
0,8
1,6
1,3
1,5
1,6
1,6
1,7
1,1 1,4
1,7 1,7 1,8
'06 '07 '08 '09 '10
6,8
7,6
8,9
8,1
9,9
Other service
revenue
Consulting
revenue
Subscription
and other
sw-related
service revenue
Support
revenue
Software
revenue
by business area
2,2
2,2
2,5
2,1
2,2
3,5
3,8
4,6
5,3
6,1
0,6
0,6
0,5
0,4
0,5
0,4
3,0
3,4 3,6
2,6
3,3
'06 '07 '08 '09 '10
9,4
10,3
11,5
10,7
12,5
Germany
Rest of
EMEA
Japan
Rest of
APJ
Rest of
Americas
USA
by region
2,2
0,5
1,2
4,1
1,3
3,2
'10
12,5
Public
Service
Financial
Service
Service
Consumer
Discrete
Mfg.
Process
Mfg.
by industry
1,3
2,8
2,4
1,1
2,4
2,5
'10
12,5
Revenues (IFRS) Expenses
SAP Group
Revenues, Expenses in bn EUR
2006..2010
Profit*
Operating margin
Revenues* Expenses*
© Rolf Hichert* IFRS

18. Profit
after tax
Operating
profit
Operating
margin
1,8 1,9 1,8 1,8 1,8
'10
2,5
2,7 2,7 2,6 2,6
26,6 26,3
23,3
24,3
20,8
Software and
sw-related
services
Professional
services and
other services
Research and
development
Sales and
marketing
Other
operating
expenses
1,9
2,2
2,5
2,2
2,6
2,1
2,1
2,3
1,9
2,1
0,4
0,5
0,7
0,8
1,6
1,3
1,5
1,6
1,6
1,7
1,1 1,4
1,7 1,7 1,8
'06 '07 '08 '09 '10
6,8
7,6
8,9
8,1
9,9
Other service
revenue
Consulting
revenue
Subscription
and other
sw-related
service revenue
Support
revenue
Software
revenue
by business area
2,2
2,2
2,5
2,1
2,2
3,5
3,8
4,6
5,3
6,1
0,6
0,6
0,5
0,4
0,5
0,4
3,0
3,4 3,6
2,6
3,3
'06 '07 '08 '09 '10
9,4
10,3
11,5
10,7
12,5
Germany
Rest of
EMEA
Japan
Rest of
APJ
Rest of
Americas
USA
by region
2,2
0,5
1,2
4,1
1,3
3,2
'10
12,5
Public
Service
Financial
Service
Service
Consumer
Discrete
Mfg.
Process
Mfg.
by industry
1,3
2,8
2,4
1,1
2,4
2,5
'10
12,5
Revenues (IFRS) Expenses
SAP Group
Revenues, Expenses, Profit in bn EUR
2006..2010
Profit*
Operating margin
Revenues* Expenses*
Profit*
© Rolf Hichert* IFRS

19. Profit
after tax
Operating
profit
Operating
margin
1,8 1,9 1,8 1,8 1,8
'10
2,5
2,7 2,7 2,6 2,6
26,6 26,3
23,3
24,3
20,8
Software and
sw-related
services
Professional
services and
other services
Research and
development
Sales and
marketing
Other
operating
expenses
1,9
2,2
2,5
2,2
2,6
2,1
2,1
2,3
1,9
2,1
0,4
0,5
0,7
0,8
1,6
1,3
1,5
1,6
1,6
1,7
1,1 1,4
1,7 1,7 1,8
'06 '07 '08 '09 '10
6,8
7,6
8,9
8,1
9,9
Other service
revenue
Consulting
revenue
Subscription
and other
sw-related
service revenue
Support
revenue
Software
revenue
by business area
2,2
2,2
2,5
2,1
2,2
3,5
3,8
4,6
5,3
6,1
0,6
0,6
0,5
0,4
0,5
0,4
3,0
3,4 3,6
2,6
3,3
'06 '07 '08 '09 '10
9,4
10,3
11,5
10,7
12,5
Germany
Rest of
EMEA
Japan
Rest of
APJ
Rest of
Americas
USA
by region
2,2
0,5
1,2
4,1
1,3
3,2
'10
12,5
Public
Service
Financial
Service
Service
Consumer
Discrete
Mfg.
Process
Mfg.
by industry
1,3
2,8
2,4
1,1
2,4
2,5
'10
12,5
Revenues (IFRS) Expenses
Profit*
Operating margin
Revenues* Expenses*
Profit*
SAP Group
Revenues, Expenses, Profit in bn EUR
2006..2010
© Rolf Hichert* IFRS

20. Profit
after tax
Operating
profit
Operating
margin
1,8 1,9 1,8 1,8 1,8
'10
2,5
2,7 2,7 2,6 2,6
26,6 26,3
23,3
24,3
20,8
Software and
sw-related
services
Professional
services and
other services
Research and
development
Sales and
marketing
Other
operating
expenses
1,9
2,2
2,5
2,2
2,6
2,1
2,1
2,3
1,9
2,1
0,4
0,5
0,7
0,8
1,6
1,3
1,5
1,6
1,6
1,7
1,1 1,4
1,7 1,7 1,8
'06 '07 '08 '09 '10
6,8
7,6
8,9
8,1
9,9
Other service
revenue
Consulting
revenue
Subscription
and other
sw-related
service revenue
Support
revenue
Software
revenue
by business area
2,2
2,2
2,5
2,1
2,2
3,5
3,8
4,6
5,3
6,1
0,6
0,6
0,5
0,4
0,5
0,4
3,0
3,4 3,6
2,6
3,3
'06 '07 '08 '09 '10
9,4
10,3
11,5
10,7
12,5
Germany
Rest of
EMEA
Japan
Rest of
APJ
Rest of
Americas
USA
by region
2,2
0,5
1,2
4,1
1,3
3,2
'10
12,5
Public
Service
Financial
Service
Service
Consumer
Discrete
Mfg.
Process
Mfg.
by industry
1,3
2,8
2,4
1,1
2,4
2,5
'10
12,5
Revenues (IFRS) Expenses
Profit*
Operating margin
Revenues* Expenses*
Profit*
SAP Group
Revenues, Expenses, Profit in bn EUR
2006..2010
© Rolf Hichert* IFRS

21. Profit
after tax
Operating
profit
Operating
margin
1,8 1,9 1,8 1,8 1,8
'10
2,5
2,7 2,7 2,6 2,6
26,6 26,3
23,3
24,3
20,8
Software and
sw-related
services
Professional
services and
other services
Research and
development
Sales and
marketing
Other
operating
expenses
1,9
2,2
2,5
2,2
2,6
2,1
2,1
2,3
1,9
2,1
0,4
0,5
0,7
0,8
1,6
1,3
1,5
1,6
1,6
1,7
1,1 1,4
1,7 1,7 1,8
'06 '07 '08 '09 '10
6,8
7,6
8,9
8,1
9,9
Other service
revenue
Consulting
revenue
Subscription
and other
sw-related
service revenue
Support
revenue
Software
revenue
by business area
2,2
2,2
2,5
2,1
2,2
3,5
3,8
4,6
5,3
6,1
0,6
0,6
0,5
0,4
0,5
0,4
3,0
3,4 3,6
2,6
3,3
'06 '07 '08 '09 '10
9,4
10,3
11,5
10,7
12,5
Germany
Rest of
EMEA
Japan
Rest of
APJ
Rest of
Americas
USA
by region
2,2
0,5
1,2
4,1
1,3
3,2
'10
12,5
Public
Service
Financial
Service
Service
Consumer
Discrete
Mfg.
Process
Mfg.
by industry
1,3
2,8
2,4
1,1
2,4
2,5
'10
12,5
Revenues (IFRS) Expenses
Profit*
Operating margin
Revenues* Expenses*
Profit*
SAP Group
Revenues, Expenses, Profit in bn EUR
2006..2010
© Rolf Hichert* IFRS

22. Profit
after tax
Operating
profit
Operating
margin
1,8 1,9 1,8 1,8 1,8
'10
2,5
2,7 2,7 2,6 2,6
26,6 26,3
23,3
24,3
20,8
Software and
sw-related
services
Professional
services and
other services
Research and
development
Sales and
marketing
Other
operating
expenses
1,9
2,2
2,5
2,2
2,6
2,1
2,1
2,3
1,9
2,1
0,4
0,5
0,7
0,8
1,6
1,3
1,5
1,6
1,6
1,7
1,1 1,4
1,7 1,7 1,8
'06 '07 '08 '09 '10
6,8
7,6
8,9
8,1
9,9
Other service
revenue
Consulting
revenue
Subscription
and other
sw-related
service revenue
Support
revenue
Software
revenue
by business area
2,2
2,2
2,5
2,1
2,2
3,5
3,8
4,6
5,3
6,1
0,6
0,6
0,5
0,4
0,5
0,4
3,0
3,4 3,6
2,6
3,3
'06 '07 '08 '09 '10
9,4
10,3
11,5
10,7
12,5
Germany
Rest of
EMEA
Japan
Rest of
APJ
Rest of
Americas
USA
by region
2,2
0,5
1,2
4,1
1,3
3,2
'10
12,5
Public
Service
Financial
Service
Service
Consumer
Discrete
Mfg.
Process
Mfg.
by industry
1,3
2,8
2,4
1,1
2,4
2,5
'10
12,5
Revenues (IFRS) Expenses
Profit*
Operating margin
Expenses*
by business area
Revenues*
Profit*
SAP Group
Revenues, Expenses, Profit in bn EUR
2006..2010
© Rolf Hichert* IFRS

23. Profit
after tax
Operating
profit
Operating
margin
1,8 1,9 1,8 1,8 1,8
'10
2,5
2,7 2,7 2,6 2,6
26,6 26,3
23,3
24,3
20,8
Software and
sw-related
services
Professional
services and
other services
Research and
development
Sales and
marketing
Other
operating
expenses
1,9
2,2
2,5
2,2
2,6
2,1
2,1
2,3
1,9
2,1
0,4
0,5
0,7
0,8
1,6
1,3
1,5
1,6
1,6
1,7
1,1 1,4
1,7 1,7 1,8
'06 '07 '08 '09 '10
6,8
7,6
8,9
8,1
9,9
Other service
revenue
Consulting
revenue
Subscription
and other
sw-related
service revenue
Support
revenue
Software
revenue
by business area
2,2
2,2
2,5
2,1
2,2
3,5
3,8
4,6
5,3
6,1
0,6
0,6
0,5
0,4
0,5
0,4
3,0
3,4 3,6
2,6
3,3
'06 '07 '08 '09 '10
9,4
10,3
11,5
10,7
12,5
Germany
Rest of
EMEA
Japan
Rest of
APJ
Rest of
Americas
USA
by region
2,2
0,5
1,2
4,1
1,3
3,2
'10
12,5
Public
Service
Financial
Service
Service
Consumer
Discrete
Mfg.
Process
Mfg.
by industry
1,3
2,8
2,4
1,1
2,4
2,5
'10
12,5
Revenues (IFRS) Expenses
© Rolf Hichert* IFRS
Revenues* Expenses*
by business area
Profit*
SAP Group
Revenues, Expenses, Profit in bn EUR
2006..2010

24. Profit
after tax
Operating
profit
Operating
margin
1,8 1,9 1,8 1,8 1,8
'10
2,5
2,7 2,7 2,6 2,6
26,6 26,3
23,3
24,3
20,8
Software and
sw-related
services
Professional
services and
other services
Research and
development
Sales and
marketing
Other
operating
expenses
1,9
2,2
2,5
2,2
2,6
2,1
2,1
2,3
1,9
2,1
0,4
0,5
0,7
0,8
1,6
1,3
1,5
1,6
1,6
1,7
1,1 1,4
1,7 1,7 1,8
'06 '07 '08 '09 '10
6,8
7,6
8,9
8,1
9,9
Other service
revenue
Consulting
revenue
Subscription
and other
sw-related
service revenue
Support
revenue
Software
revenue
by business area
2,2
2,2
2,5
2,1
2,2
3,5
3,8
4,6
5,3
6,1
0,6
0,6
0,5
0,4
0,5
0,4
3,0
3,4 3,6
2,6
3,3
'06 '07 '08 '09 '10
9,4
10,3
11,5
10,7
12,5
Germany
Rest of
EMEA
Japan
Rest of
APJ
Rest of
Americas
USA
by region
2,2
0,5
1,2
4,1
1,3
3,2
'10
12,5
Public
Service
Financial
Service
Service
Consumer
Discrete
Mfg.
Process
Mfg.
by industry
1,3
2,8
2,4
1,1
2,4
2,5
'10
12,5
Revenues (IFRS)
Operating margin
Expenses
© Rolf Hichert* IFRS
Profit*
Revenues* Expenses*
by business area
SAP Group
Revenues, Expenses, Profit in bn EUR
Operating Margin in %
2006..2010

25. Profit
after tax
Operating
profit
Operating
margin
1,8 1,9 1,8 1,8 1,8
'10
2,5
2,7 2,7 2,6 2,6
26,6 26,3
23,3
24,3
20,8
Software and
sw-related
services
Professional
services and
other services
Research and
development
Sales and
marketing
Other
operating
expenses
1,9
2,2
2,5
2,2
2,6
2,1
2,1
2,3
1,9
2,1
0,4
0,5
0,7
0,8
1,6
1,3
1,5
1,6
1,6
1,7
1,1 1,4
1,7 1,7 1,8
'06 '07 '08 '09 '10
6,8
7,6
8,9
8,1
9,9
Other service
revenue
Consulting
revenue
Subscription
and other
sw-related
service revenue
Support
revenue
Software
revenue
by business area
2,2
2,2
2,5
2,1
2,2
3,5
3,8
4,6
5,3
6,1
0,6
0,6
0,5
0,4
0,5
0,4
3,0
3,4 3,6
2,6
3,3
'06 '07 '08 '09 '10
9,4
10,3
11,5
10,7
12,5
Germany
Rest of
EMEA
Japan
Rest of
APJ
Rest of
Americas
USA
by region
2,2
0,5
1,2
4,1
1,3
3,2
'10
12,5
Public
Service
Financial
Service
Service
Consumer
Discrete
Mfg.
Process
Mfg.
by industry
1,3
2,8
2,4
1,1
2,4
2,5
'10
12,5
Revenues (IFRS)
Operating margin
Expenses
SAP could increase revenues by 33%...
© Rolf Hichert* IFRS
Profit*
Revenues* Expenses*
by business area
SAP Group
Revenues, Expenses, Profit in bn EUR
Operating Margin in %
2006..2010

26. Profit
after tax
Operating
profit
Operating
margin
1,8 1,9 1,8 1,8 1,8
'10
2,5
2,7 2,7 2,6 2,6
26,6 26,3
23,3
24,3
20,8
Software and
sw-related
services
Professional
services and
other services
Research and
development
Sales and
marketing
Other
operating
expenses
1,9
2,2
2,5
2,2
2,6
2,1
2,1
2,3
1,9
2,1
0,4
0,5
0,7
0,8
1,6
1,3
1,5
1,6
1,6
1,7
1,1 1,4
1,7 1,7 1,8
'06 '07 '08 '09 '10
6,8
7,6
8,9
8,1
9,9
Other service
revenue
Consulting
revenue
Subscription
and other
sw-related
service revenue
Support
revenue
Software
revenue
by business area
2,2
2,2
2,5
2,1
2,2
3,5
3,8
4,6
5,3
6,1
0,6
0,6
0,5
0,4
0,5
0,4
3,0
3,4 3,6
2,6
3,3
'06 '07 '08 '09 '10
9,4
10,3
11,5
10,7
12,5
Germany
Rest of
EMEA
Japan
Rest of
APJ
Rest of
Americas
USA
by region
2,2
0,5
1,2
4,1
1,3
3,2
'10
12,5
Public
Service
Financial
Service
Service
Consumer
Discrete
Mfg.
Process
Mfg.
by industry
1,3
2,8
2,4
1,1
2,4
2,5
'10
12,5
Revenues (IFRS)
+33%
Operating margin
Expenses
SAP could increase revenues by 33%...
© Rolf Hichert* IFRS
Profit*
Revenues* Expenses*
by business area
SAP Group
Revenues, Expenses, Profit in bn EUR
Operating Margin in %
2006..2010

27. Profit
after tax
Operating
profit
Operating
margin
1,8 1,9 1,8 1,8 1,8
'10
2,5
2,7 2,7 2,6 2,6
26,6 26,3
23,3
24,3
20,8
Software and
sw-related
services
Professional
services and
other services
Research and
development
Sales and
marketing
Other
operating
expenses
1,9
2,2
2,5
2,2
2,6
2,1
2,1
2,3
1,9
2,1
0,4
0,5
0,7
0,8
1,6
1,3
1,5
1,6
1,6
1,7
1,1 1,4
1,7 1,7 1,8
'06 '07 '08 '09 '10
6,8
7,6
8,9
8,1
9,9
Other service
revenue
Consulting
revenue
Subscription
and other
sw-related
service revenue
Support
revenue
Software
revenue
by business area
2,2
2,2
2,5
2,1
2,2
3,5
3,8
4,6
5,3
6,1
0,6
0,6
0,5
0,4
0,5
0,4
3,0
3,4 3,6
2,6
3,3
'06 '07 '08 '09 '10
9,4
10,3
11,5
10,7
12,5
Germany
Rest of
EMEA
Japan
Rest of
APJ
Rest of
Americas
USA
by region
2,2
0,5
1,2
4,1
1,3
3,2
'10
12,5
Public
Service
Financial
Service
Service
Consumer
Discrete
Mfg.
Process
Mfg.
by industry
1,3
2,8
2,4
1,1
2,4
2,5
'10
12,5
Revenues (IFRS)
+33%
Operating margin
Expenses
SAP could increase revenues by 33% -
but the operating margin went down by 6 pp
© Rolf Hichert* IFRS
Profit*
Revenues* Expenses*
by business area
SAP Group
Revenues, Expenses, Profit in bn EUR
Operating Margin in %
2006..2010

28. Profit
after tax
Operating
profit
Operating
margin
1,8 1,9 1,8 1,8 1,8
'10
2,5
2,7 2,7 2,6 2,6
26,6 26,3
23,3
24,3
20,8
Software and
sw-related
services
Professional
services and
other services
Research and
development
Sales and
marketing
Other
operating
expenses
1,9
2,2
2,5
2,2
2,6
2,1
2,1
2,3
1,9
2,1
0,4
0,5
0,7
0,8
1,6
1,3
1,5
1,6
1,6
1,7
1,1 1,4
1,7 1,7 1,8
'06 '07 '08 '09 '10
6,8
7,6
8,9
8,1
9,9
Other service
revenue
Consulting
revenue
Subscription
and other
sw-related
service revenue
Support
revenue
Software
revenue
by business area
2,2
2,2
2,5
2,1
2,2
3,5
3,8
4,6
5,3
6,1
0,6
0,6
0,5
0,4
0,5
0,4
3,0
3,4 3,6
2,6
3,3
'06 '07 '08 '09 '10
9,4
10,3
11,5
10,7
12,5
Germany
Rest of
EMEA
Japan
Rest of
APJ
Rest of
Americas
USA
by region
2,2
0,5
1,2
4,1
1,3
3,2
'10
12,5
Public
Service
Financial
Service
Service
Consumer
Discrete
Mfg.
Process
Mfg.
by industry
1,3
2,8
2,4
1,1
2,4
2,5
'10
12,5
Revenues (IFRS)
+33%
Operating margin
-6pp
Expenses
SAP could increase revenues by 33% -
but the operating margin went down by 6 pp
© Rolf Hichert* IFRS
Profit*
Revenues* Expenses*
by business area
SAP Group
Revenues, Expenses, Profit in bn EUR
Operating Margin in %
2006..2010

29. Public
Service
Financial
Service
Service
Consumer
Discrete
Mfg.
Process
Mfg.
by industry
1,3
2,8
2,4
1,1
2,4
2,5
'10
12,5
Profit
after tax
Profit
Operating
Profit
Operating
margin
1,8 1,9 1,8 1,8 1,8
'10
2,5
2,7 2,7 2,6 2,6
26,6 26,3
23,3
24,3
20,8
Other
operating
expenses
Sales and
marketing
Research and
development
Professional
services and
other services
Software and
sw-related
services
1,9
2,2
2,5
2,2
2,6
2,1
2,1
2,3
1,9
2,1
0,4
0,5
0,7
0,8
1,6
1,3
1,5
1,6
1,6
1,7
1,1 1,4
1,7 1,7 1,8
'10
6,8
7,6
8,9
8,1
9,9
Other service
revenue
Consulting
revenue
Subscription
and other
sw-related
service revenue
Support
revenue
Software
revenue
by business area
2,2
2,2
2,5
2,1
2,2
3,5
3,8
4,6
5,3
6,1
0,6
0,6
0,5
0,4
0,5
0,4
3,0
3,4 3,6
2,6
3,3
'06 '07 '08 '09 '10
9,4
10,3
11,5
10,7
12,5
Germany
Rest of
EMEA
Japan
Rest of
APJ
Rest of
Americas
USA
by region
2,2
0,5
1,2
4,1
1,3
3,2
'10
12,5
Revenues (IFRS)
+33%
Expenses
SAP could increase revenues by 33% -
but the operating margin went down by 6 pp
© Rolf Hichert* IFRS
Revenues* Expenses*
by business area
SAP Group
Revenues, Expenses, Profit in bn EUR
Operating Margin in %
2006..2010
Operating margin
-6pp
Profit*

30. Public
Service
Financial
Service
Service
Consumer
Discrete
Mfg.
Process
Mfg.
by industry
1,3
2,8
2,4
1,1
2,4
2,5
'10
12,5
Profit
after tax
Profit
Operating
Profit
Operating
margin
1,8 1,9 1,8 1,8 1,8
'10
2,5
2,7 2,7 2,6 2,6
26,6 26,3
23,3
24,3
20,8
Other
operating
expenses
Sales and
marketing
Research and
development
Professional
services and
other services
Software and
sw-related
services
1,9
2,2
2,5
2,2
2,6
2,1
2,1
2,3
1,9
2,1
0,4
0,5
0,7
0,8
1,6
1,3
1,5
1,6
1,6
1,7
1,1 1,4
1,7 1,7 1,8
'10
6,8
7,6
8,9
8,1
9,9
Other service
revenue
Consulting
revenue
Subscription
and other
sw-related
service revenue
Support
revenue
Software
revenue
by business area
2,2
2,2
2,5
2,1
2,2
3,5
3,8
4,6
5,3
6,1
0,6
0,6
0,5
0,4
0,5
0,4
3,0
3,4 3,6
2,6
3,3
'06 '07 '08 '09 '10
9,4
10,3
11,5
10,7
12,5
Germany
Rest of
EMEA
Japan
Rest of
APJ
Rest of
Americas
USA
by region
2,2
0,5
1,2
4,1
1,3
3,2
'10
12,5
Revenues (IFRS)
+33%
Expenses
SAP could increase revenues by 33% -
but the operating margin went down by 6 pp
© Rolf Hichert* IFRS
Revenues* Expenses*
by business area
SAP Group
Revenues, Expenses, Profit in bn EUR
Operating Margin in %
2006..2010
Operating margin
-6pp
Profit*
We compare this with the
original charts and tables

31. Source: SAP Annual Report 2010
We compare this with the
original charts and tables