(12) Research and development costs
Accounting and measurement policies
Research and development costs
The item comprises the costs of the Group’s own research and development departments, the expenses incurred as a result of research and development collaborations as well as the costs of clinical trials in the Healthcare business sector (both before and after approval is granted).
For information on the capitalization of development costs, see Note (19) “Other intangible assets”.
Cost reimbursements for research and development are offset against research and development costs.
The net income from repayments of subsidies received and reimbursements recognized within research and development costs amounted to € 100 million in fiscal 2021 (2020: € 127 million). This decline was essentially due to lower reimbursements of development costs from the strategic alliance with GlaxoSmithKline plc, United Kingdom, in the field of immuno-oncology (see Note (7) “Collaboration and licensing agreements”).