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Goodwill (Tables)
12 Months Ended
Dec. 31, 2022
Goodwill by Reportable Operating Segment  
Schedule of Goodwill

€ millions

    

Historical cost

 

1/1/2021

 

27,636

Foreign currency exchange differences

 

1,838

Additions from business combinations

 

1,736

Retirements/disposals

 

-20

12/31/2021

 

31,190

Foreign currency exchange differences

 

1,526

Additions from business combinations

589

Retirements/disposals

 

-95

12/31/2022

33,210

Accumulated amortization

 

1/1/2021

 

99

Foreign currency exchange differences

 

3

12/31/2021

 

102

Foreign currency exchange differences

 

2

12/31/2022

 

104

Carrying amount

 

12/31/2021

 

31,088

12/31/2022

 

33,106

Schedule of Goodwill by Operating Segment

€ millions

    

Applications,

    

Qualtrics

    

Emarsys

SAP Signavio1

    

Taulia

    

Business Network

    

Sustainability

    

Total

Technology & Services

12/31/2021

26,441

 

3,844

395

408

 

NA

NA

NA

 

31,088

12/31/2022

 

26,812

 

4,083

395

410

 

322

1,052

32

 

33,106

1 Previously known as “Business Process Intelligence”

Summary of goodwill impairment testing key assumptions and detailed planning period

Percent, unless

Applications,

Emarsys

SAP Signavio2

Taulia

Business Network

 

Sustainability

otherwise stated

Technology & Services

    

2022

    

20213

    

2022

    

2021

    

2022

    

2021

    

2022

    

2021

    

2022

    

2021

    

2022

    

2021

Budgeted revenue growth (average of the budgeted period)

 

11.4

 

8.4

 

13.9

15.3

20.7

31.7

24.8

 

NA

14.0

NA

34.6

NA

After-tax discount rate

11.1

8.8

11.7

10.0

11.7

11.5

11.3

NA

11.9

NA

10.9

NA

Terminal growth rate

 

3.0

 

3.0

 

3.0

3.0

3.0

3.0

3.0

 

NA

3.0

NA

3.0

NA

Detailed planning period (in years)

5

5

12

12

14

14

13

NA

10

NA

12

NA

1   As we are using Level 1 inputs for Qualtrics in 2022 (similar to 2021), no information on assumptions and the detailed planning period is presented.

2   Previously known as “Business Process Intelligence”

3 The 2021 figures relate to the Applications, Technology & Support segment without the reallocation of the Services segment.

SAP Business Network  
Goodwill by Reportable Operating Segment  
Summary of goodwill impairment testing sensitivity to change in assumptions

    

Business Network

2022

Budgeted revenue growth (change in pp)

 

-2.8

Target operating margin at the end of the budgeted period (change in pp)

 

-19

Qualtrics  
Goodwill by Reportable Operating Segment  
Summary of goodwill impairment testing sensitivity to change in assumptions

Qualtrics

    

2022

    

2021

Share price (change in %)

-15

-76

Emarsys  
Goodwill by Reportable Operating Segment  
Summary of goodwill impairment testing sensitivity to change in assumptions

    

    

Emarsys

2022

2021

Budgeted revenue growth (change in pp)

 

-2.0

 

-1.7

Target operating margin at the end of the budgeted period (change in pp)

 

-16

 

-14

SAP Signavio  
Goodwill by Reportable Operating Segment  
Summary of goodwill impairment testing sensitivity to change in assumptions

    

SAP Signavio

2022

2021

Budgeted revenue growth (change in pp)

 

-1.9

 

-2.5

Target operating margin at the end of the budgeted period (change in pp)

 

-18

 

-20

Taulia  
Goodwill by Reportable Operating Segment  
Summary of goodwill impairment testing sensitivity to change in assumptions

    

Taulia

2022

Budgeted revenue growth (change in pp)

 

-1.1

Target operating margin at the end of the budgeted period (change in pp)

-11

After-tax discount rate

 

3.4

Sustainability  
Goodwill by Reportable Operating Segment  
Summary of goodwill impairment testing sensitivity to change in assumptions

    

Sustainability

2022

Budgeted revenue growth (change in pp)

 

-1.4

Target operating margin at the end of the budgeted period (change in pp)

-13

After-tax discount rate

 

3.9