Chart

8 RESEARCH AND DEVELOPMENT

 

Notes

2020

2021

CHF 1,000

 

 

 

Gross research and development costs incurred1

 

78,472

86,824

Reclassification of development costs related to engineering services to cost of sales

 

(12,121)

(15,973)

Capitalization of development costs in position inventories

 

(2,396)

(1,455)

Capitalization of development costs in position intangible assets

21

(15,318)

(9,579)

Amortization of development costs and acquired technology

 

13,406

12,050

 

 

 

 

Total research and development (gross), according to statement of profit or loss

 

62,043

71,867

 

 

 

 

Government research subsidies, recognized in other operating income

 

(147)

(1,152)

 

 

 

 

Total research and development (net)

 

61,896

70,715

1 The amount includes the cost of materials, external services, personnel, temporary employees and overhead.

 

Costs for research and the development of new products (gross) amounted to 7.6% of sales (2020: 8.5%).

EN DE