(1) In the reconciliation schedule above, (i) all adjustments to IFRS revenue data reflect the exclusion of the deferred revenue adjustment of acquired companies; (ii) adjustments to IFRS operating expense data reflect the exclusion of the amortization of acquired intangibles, share-based compensation expense and related social charges, and other operating income and expense, (iii) adjustments to IFRS financial revenue and other, net reflect the exclusion of certain one-time items included in financial revenue and other, net, and (iv) all adjustments to IFRS income data reflect the combined effect of these adjustments, plus with respect to net income and diluted net income per share, the income tax effect of the non-IFRS adjustments and certain one-time tax effects.

			Six months ended June 30,
In millions of Euros			2015 IFRS			Adjustment			2015			2014 IFRS			Adjustment			2014
									non-IFRS									non-IFRS
Cost of revenue			(217,0)			0,3			(216,7)			(147,2)			0,8			(146,4)
Research and development			(251,6)			4,4			(247,2)			(194,4)			11,2			(183,2)
Marketing and sales			(445,7)			4,1			(441,6)			(362,9)			8,0			(354,9)
General and administrative			(100,9)			1,9			(99,0)			(95,5)			8,8			(86,7)
Total share-based compensation expense						10,7									28,8

(2) The non-IFRS percentage increase (decrease) compares non-IFRS measures for the two different periods. In the event there is non-IFRS adjustment to the relevant measure for only one of the periods under comparison, the non-IFRS increase (decrease) compares the non-IFRS measure to the relevant IFRS measure. (3) Based on a weighted average 255.9 million diluted shares for H1 2015 and 255.0 million diluted shares for H1 2014 adjusted to reflect the two-for-one stock split effected on July 17, 2014.

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