Dassault Systèmes Reports Solid Third Quarter Led by Large Accounts Industry Solutions Engagements

(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.

  Three months ended September 30,
In millions of Euros 2014 IFRS   Adjustment   2014   2013 IFRS   Adjustment   2013
            non-IFRS           non-IFRS
Cost of revenue (86.5) 0.3 (86.2) (61.8) 0.3 (61.5)
Research and development (103.7) 3.2 (100.5) (87.1) 3.9 (83.2)
Marketing and sales (181.7) 2.8 (178.9) (161.7) 3.1 (158.6)
General and administrative (43.5) 1.5 (42.0) (37.7) 1.9 (35.8)
Total share-based compensation expense       7.8           9.2    

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