(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 (2012), 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 in 2013 and 2012.

In millions of Euros		Twelve months ended December 31,
		2013 IFRS		Adjustment		2013 non-IFRS		2012 IFRS		Adjustment		2012 non-IFRS
Cost of revenue		(261.4)		0.9		(260.5)		(267.0)		0.6		(266.4)
Research and development		(375.5)		14.8		(360.7)		(368.1)		14.2		(353.9)
Marketing and sales		(665.2)		12.0		(653.2)		(632.6)		11.0		(621.6)
General and administrative		(153.4)		7.8		(145.6)		(163.3)		11.0		(152.3)
Total share-based compensation expense				35.5						36.8

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