We do not evaluate our results andperformance without considering both constant currency period-over-periodchanges on the one hand and changes in revenues, expenses, income, or othermeasures of financial performance prepared in accordance with U.S GAAP on theother. We caution the readers of this document to follow a similar approach byconsidering data on constant currency period-over-period changes only inaddition to, and not as a substitute for or superior to, changes in revenues,expenses, income, or other measures of financial performance prepared inaccordance with U.S GAAP.U.S. Dollar-based Non-GAAP Revenue MeasuresSubstantially all of our major competitors report their financial performancein U.S dollars. Thus changes in exchange rates, particularly in the U.S.dollar to euro rates, affect the financial statements of our competitorsdifferently than our euro-based financial statements We therefore believethat U.S.

dollar-based revenues for SAP provide investors with usefuladditional information that enables them to better compare SAP’s revenuegrowth with SAP’s competitors’ revenue growth irrespective of movements inexchange rates.Our U.S. dollar non-GAAP revenues are determined as if SAP’s reportingcurrency was the U.S dollar In fact, the reporting currency of our U.S. GAAPand IFRS consolidated financial statements as filed in Germany and in the U.S.with the U.S. Securities and Exchange Commission (SEC) is the euro.Additionally, our U.S. dollar non-GAAP revenue numbers have been adjusted fromthe respective U.S.

GAAP revenues by the same support revenue fair valueadjustment than our non GAAP revenues explained above.SAP’s management uses our U.S. dollar non-GAAP revenues to gain a betterunderstanding of SAP’s operating results compared to SAP’s major competitors.We believe that our U.S. dollar non-GAAP revenues have limitations,particularly because the impact of currency exchange rate fluctuations and theeliminated amounts may be material to us. We therefore do not evaluate ourgrowth and performance without considering both non-GAAP revenues andeuro-based U.S GAAP revenues. We caution the readers of this document tofollow a similar approach by considering our U.S.

GAAP and Non-GAAP to IFRS and Non-IFRS NumbersPreliminary and unauditedThe following table provides a reconciliation from our U.S. GAAP andnon-GAAP numbers to the respective most comparable IFRS and non-IFRSnumbers.Note: Our non-GAAP and non-IFRS numbers are not prepared undera comprehensive set of accounting rules or principles. Please see thesection “Explanation of Non-IFRS Measures” for more information on ourNon-GAAP and Non-IFRS numbers.Euro millions, unless otherwise statedThree monthsended March 312009 2008% changeU.S.IFRSIFRS U.S IFRSIFRS U.S IFRSGAAP vs GAAPvs GAAPU.S.U.S.GAAPGAAPDiff Diff. GAAP due to differences in the valuation of accruedliabilities.**adjustments are for the Business Objects support revenue thatBusiness Objects would have recognized had it remained a stand-aloneentity but that SAP is not permitted to recognize as revenue underboth U.S.