Chart

6 Research and development

 

2016

2017

CHF 1,000

 

 

Gross research and development costs incurred1

51,853

 59,166 

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

(7,955)

 (10,766) 

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

(1,759)

 (1,214) 

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

(6,642)

(10,074)

Amortization of development costs and acquired technology

11,593

 13,310 

Impairment loss on capitalized development costs

–

 647 

 

 

 

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

47,090

51,069

 

 

 

Government research subsidies

(1,098)

 (1,073) 

 

 

 

Total research and development (net)

45,992

49,996

  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 9.3% of sales (2016: 9.3%).

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