In millions of Euros | Three months ended March 31, | |||||||||||||||||
2017 IFRS | Adjustment | 2017 | 2016 IFRS | Adjustment | 2016 | |||||||||||||
non-IFRS | non-IFRS | |||||||||||||||||
Cost of revenue | (123.2) | 1.0 | (122.2) | (114.6) | 0.6 | (114.0) | ||||||||||||
Research and development | (149.7) | 11.8 | (137.9) | (130.5) | 6.5 | (124.0) | ||||||||||||
Marketing and sales | (259.8) | 9.3 | (250.5) | (227.8) | 5.2 | (222.6) | ||||||||||||
General and administrative | (60.3) | 5.9 | (54.4) | (54.4) | 3.2 | (51.2) | ||||||||||||
Total share-based compensation expense | € 28.0 | € 15.5 |
Dassault Systèmes’ Reports First Quarter Revenue and EPS Ahead of Its Guidance Led by Transportation & Mobility
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(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.
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