215/264 Notes to the 2017 consolidated financial statements The following tables summarize the adjustments posted in the Group’s consolidated financial statements due to the retrospective application of IFRS 15. Impact on consolidated statement of operations Impact of IFRS 15 2015 Pre­adoption Adjustments 2015 Post­adoption (in € millions) Revenue 1,929 11 1,940 Cost of revenue 1,664 50 1,714 Gross profit 265 (39 ) 226 Sales and marketing 259 (40 ) 219 Operating loss (236 ) 1 (235 ) Loss before tax (226 ) 1 (225 ) Income tax expense 5 — 5 Net loss attributable to owners of the parent (231 ) 1 (230 ) Impact of IFRS 15 2016 Pre­adoption Adjustments 2016 Post­adoption (in € millions) Revenue 2,933 19 2,952 Cost of revenue 2,483 68 2,551 Gross profit 450 (49 ) 401 Sales and marketing 418 (50 ) 368 Operating loss (350 ) 1 (349 ) Loss before tax (536 ) 1 (535 ) Income tax expense 4 — 4 Net loss attributable to owners of the parent (540 ) 1 (539 ) F­22