Chart

6 Research and development

 

2014

2015

CHF 1,000

 

 

Gross research and development costs incurred1

 84,852 

 56,691 

Reclassification to cost of sales to match with revenue from development services

 (13,532) 

 (11,716) 

Capitalization of development costs in position inventories (see note 15) 

 (18,182) 

 (4,132) 

Capitalization of development costs in position intangible assets (see note 18)

 (16,222) 

 (9,101) 

Amortization of development costs and acquired technology

 2,535 

 8,115 

 

 

 

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

 39,451 

 39,857 

 

 

 

Government research subsidies

 (1,945) 

 (1,203) 

 

 

 

Total research and development (net)

 37,506 

 38,654 

  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 9.1 % of sales (2014: 9.9 %).

 

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