(1) In the reconciliation schedule above, (i) all non-GAAP adjustments to GAAP revenue data reflect the exclusion of the deferred revenue adjustment; (ii) non-GAAP adjustments to operating expense data reflect the exclusion of the amortization of acquired intangibles, other operating income and expense, net, and stock-based compensation expense (as detailed below); and (iii) all non-GAAP adjustments to GAAP net income data reflect the combined effect of these non-GAAP adjustments.

		Nine months ended Sept. 30,
In millions of Euros		2008 U.S. GAAP				2008		2007 U.S. GAAP				2007
				Adjustment		non-GAAP				Adjustment		non-GAAP
Cost of services and other revenue		112.1		(0.4)		111.7		117.1		(0.5)		116.6
Research and development		228.4		(8.0)		220.4		228.3		(7.4)		220.9
Marketing and sales		279.0		(2.7)		276.3		254.9		(2.6)		252.3
General and administrative		78.5		(2.7)		75.8		70.4		(2.3)		68.1
Total stock-based compensation expense				(13.8)						(12.8)

(2) The non-GAAP percentage increase (decrease) compares non-GAAP measures for the two different periods. In the event there is a non-GAAP adjustment to the relevant measure for only one of the periods under comparison, the non-GAAP increase (decrease) compares the non-GAAP measure to the relevant GAAP measure.

(3) Based on a weighted average 119.5 million diluted shares for YTD 2008 and 119.5 million diluted shares for YTD 2007.

DASSAULT SYSTEMES
U.S. GAAP – IFRS SUMMARY RECONCILIATION
(in millions of Euro, except per share data, unaudited)
In millions of Euros		Three months ended Sept. 30,
		2008		Adjustment		2008		2007		Adjustment		2007
		U.S. GAAP				IFRS		U.S. GAAP				IFRS
Total Revenue		€ 318.3		€ 0.0		€ 318.3		€ 299.1		€ 0.0		€ 299.1
Operating Income		€ 53.1		€ 1.4		€ 54.5		€ 46.9		€ 3.9		€ 50.8
Amortization of acquired intangibles		(11.4)		1.6		(9.8)		(13.6)		3.9		(9.7)
Other operating income and expense, net*		(6.0)		(0.2)		(6.2)		0.0		0.0		0.0
Net Income		€ 43.3		€ 0.9		€ 44.2		€ 31.1		€ 3.1		€ 34.2
Amortization of acquired intangibles		(11.4)		1.6		(9.8)		(13.6)		3.9		(9.7)
Other operating income and expense, net*		(6.0)		(0.2)		(6.2)		0.0		0.0		0.0
Income tax Expense		(19.6)		(0.5)		(20.1)		(17.4)		(0.8)		(18.2)
Shareholders' equity		€ 1,311.5		( € 61.4)		€ 1,250.1		€ 1,149.7		( € 82.5)		€ 1,067.2
In millions of Euros		Nine months ended Sept. 30,
		2008		Adjustment		2008		2007		Adjustment		2007
		U.S. GAAP				IFRS		U.S. GAAP				IFRS
Total Revenue		€ 951.9		€ 0.0		€ 951.9		€ 895.7		€ 0.0		€ 895.7
Operating Income		€ 170.8		€ 21.5		€ 192.3		€ 147.8		€ 9.7		€ 157.5
Amortization of acquired intangibles		(32.9)		4.5		(28.4)		(35.4)		9.7		(25.7)
Other operating income and expense, net*		(8.5)		17.0		8.5		0.0		0.0		0.0
Net Income		€ 126.4		€ 18.0		€ 144.4		€ 101.9		€ 6.8		€ 108.7
Amortization of acquired intangibles		(32.9)		4.5		(28.4)		(35.4)		9.7		(25.7)
Other operating income and expense, net*		(8.5)		17.0		8.5		0.0		0.0		0.0
Income tax Expense		(54.3)		(3.5)		(57.8)		(53.7)		(2.9)		(56.6)
Shareholders' equity		€ 1,311.5		( € 61.4)		€ 1,250.1		€ 1,149.7		( € 82.5)		€ 1,067.2
* Under U.S. GAAP the Company will recognize the gain on sale of real estate in connection with the relocation of its corporate headquarters in the 2008 fourth quarter. Under IFRS the gain on sales was recognized in the 2008 second quarter.

DASSAULT SYSTEMES