The German securities regulator said this week an examination of software group SAP AG's recent earnings report was a routine matter and it had no grounds to suspect the group of any reporting irregularities.

The comment followed a report in the daily Berliner Zeitung that the office was examining whether SAP should have revised its second-quarter earnings report to take into account losses by US software group Commerce One, in which it holds a 20 per cent stake.

SAP said it had to revise down its first-half net profit by around $90 million to take account of losses at Commerce One.

It said it saw nothing in the revision that could have moved its share price significantly and required it to issue a formal announcement over the stock exchange's electronic information service.