Annual Report 2002 - Software AG

Consolidated balance sheet and consolidated income statement
The income statement has been prepared in accordance with section 275 of the German Commercial Code
using the nature of expense method. The following table summarizes the details that are required to be
stated in the balance sheet and the income statement:
I. Balance sheet
EUR thousand 2002 2001
a) Assets
1) Trade receivables 122,160 179,330
of which due in over one year 20,969 34,068
2) Other assets 10,395 10,891
of which due in over one year 306 204
b) Equity and liabilities
1) Liabilities to banks 0 2,573
of which due within one year 0 2,573
of which secured by land charges 0 2,535
2) Payments received on account of orders 2,791 1,181
of which due within one year 2,791 1,181
3) Trade payables 11,154 21,029
of which due within one year 11,154 21,029
4) Liabilities on bills accepted and drawn 3,395 3,637
of which due within one year 3,395 3,637
5) Payables to affiliated companies 47 36
of which due within one year 47 36
6) Other liabilities 18,488 49,144
of which due within one year 14,163 41,598
of which due in over five years 207 0
of which taxes 7,022 11,964
of which social insurance contributions 4,525 4,316
II. Income statement
NOTES
Pension costs 7,469 7,422
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