# 5.4.1 Consolidated statement of income

(in millions of euros) | Notes | 2014 | 2013 restated(7)
--- | --- | --- | ---
Sales | 4.1 | 12,725 | 11,662
Cost of sales | 4.3 | (10,522) | (9,653)
GROSS MARGIN | 4.3 | 2,203 | 2,009
% of sales |  | 17.3% | 17.2%
Research and Development expenditure, net | 4.51 | (685) | (614)
Selling expenses |  | (207) | (193)
Administrative expenses |  | (449) | (436)
Operating margin |  | 862 | 766
% of sales |  | 6.8% | 6.6%
Share in net earnings of equity-accounted companies | 4.5 3.1 | 51 | 26
Operating margin including share in net earnings of equity-accounted companies | 4.5 | 913 | 792

These samples have been prepared by XBRL International as a technology demonstration, and the accuracy of figures and information contained within this sample should not be relied upon for any purpose whatsoever.
5493006IH2N2WMIBB742 2014-01-01 2014-12-31 5493006IH2N2WMIBB742 2013-01-01 2013-12-31 iso4217:EUR