{"url_path":"/sec/sapgf/10-k/2026/item-8","section_key":"item-8","section_title":"Item 8 FINANCIAL INFORMATION**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-02-26","source_url":"https://www.sec.gov/Archives/edgar/data/1000184/0001104659-26-020058-index.html","accession_number":"0001104659-26-020058","cik":"0001000184","ticker":"SAP","issuer_name":"SAP SE","edgar_url":"https://www.sec.gov/Archives/edgar/data/1000184/0001104659-26-020058-index.html","primary_entity_key":"0001000184","primary_entity_name":"SAP SE"},"word_count":273,"has_tables":true,"body_markdown":"**ITEM 8. FINANCIAL INFORMATION**\n\n**Consolidated Financial Statements and Financial Statement Schedule**\n\nSee “Item 18. Financial Statements” and pages F-1 through F-110.\n\n**Other Financial Information**\n\nLegal Proceedings\n\nWe are subject to a variety of legal proceedings and claims, either asserted or unasserted, which arise in the ordinary course of business, including claims and lawsuits involving businesses we have acquired.\n\nRefer to Note (G.3) to our Consolidated Financial Statements for a detailed discussion of our material legal proceedings.\n\nDividend Policy\n\nFor more information on dividend policy see the disclosure in “Item 3. Key Information — Dividends”.\n\n**Significant Changes**\n\nSupervisory Board and Committee Changes\n\nEffective January 1, 2026, Marielle Ehrmann was appointed to the Supervisory Board and its Finance and Investment Committee and Product and Technology Committee.\n\nEffective January 1, 2026, Supervisory Board member Jakub Černý left the Product and Technology Committee and was appointed to the Audit and Compliance Committee.\n\nEffective January 1, 2026, Margret-Klein Magar left the Supervisory Board and its Audit and Compliance Committee and Personnel and Governance Committee.\n\nEffective January 1, 2026, Nina Strassner left the Finance and Investment Committee and joined the People and Governance Committee.\n\nNew Share Repurchase Program\n\nFollowing SAP’s strong free cash flow generation, the Executive Board and the Supervisory Board have authorized a new share repurchase program with a volume of up to €10 billion. The program started in February 2026 and is expected to be completed by the end of 2027. The program was implemented based on the authorization granted by the Annual General Meeting of SAP SE on May 11, 2023, and in compliance with the restrictions set forth therein.\n\n​\n\n102\n\n[Table of Contents](#TOC)"}