The German software firm SAP has released the final results of an external legal review into software contracts with South African state-owned enterprises Transnet and Eskom.

SAP says the central findings confirm that there were payments to Gupta-related entities and indications of misconduct relating to the management of Gupta-related third parties.

The investigation also confirms that there is no evidence of any payment or attempted payment made to any South African government official or any employee of state-owned-enterprises in connection with the Transnet and Eskom transactions.

SAP also says three of its executives whose contracts were terminated last year, had resigned without severance pay.

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