(millions of euro) 2004 / Revenues $1,686, 100%, 2003 Revenues, $1,859, 100%, Change (173), (9.3)% .........2004 Cost of Sales (929), (55.1)%, 2003 Cost of Sales (1,049), (56.4)%, Change 120, (11.4)%........2004 Gross Operating Income 757, 44.9%, 2003 Gross Operating Income 810, 43.6%, Change (53), (6.5)%..........2004 Variable selling costs (104), (6.2)%, 2003 Variable Selling costs (114), (6.2)%, Change 10, (9.4)%.............2004 Contribution Margin 653, 38.7%, 2003 Contribution Margin 696, 37.4%, Change (43), (6.0)%...........2004 General and Administrative expenses (436), (25.8)%, 2003 General and Administrative expenses (464), (24.9)%, Change 28, (6.0)%..........2004 Income from Operations 217, 12.9%, 2003 Income from Operations 232, 12.5, Change (15), (6.2)%

Consolidated statement of income with revenues and cost of sales reclassified / 2004 Revenues 1,686,351, 2003 Revenues 1,858,983.........Cost of Sales / 2004 Material and net change in inventories $438,992, 2003/ $528,315, 2004 Payroll and related costs $86,977; 2003/ $90,786........2004 Subcontract work $340,217; 2003 / $364,291............2004 Industrial depreciation and amortization $21,118; 2003 / $24,075; 2004 Other Manufacturing Costs $42,046; 2003 / $41,731 (Totals 2004 $929,350; 2003 $1,049,198. Gross Operating Income 2004 $757,001; 2003 / $809,785. Selling, general and administrative expenses...........2004 Payroll and related costs $125,181; 2003 $121,424.............2004 Distribution and transport $29,988; 2003 / $31,687........2004 Sales commission $73,573; 2003 $82,622.......2004 Advertising and promotion $53,714; 2003 / $69,477........2004 Depreciation and amortization $78,447; 2003 / $79,178......2004 Other expenses $178,894; 2003 / $193,818.........(Totals 2004 $539,797 and 2003 $578,206)....Income from operations 2004 $217,204; 2003 / $231,579.

How do the formats of the income statements of Benetton's annual report differ from one another? Which expenses shown on the second set of numbers appear to have been reclassified as variable selling costs on the first set of numbers?