Other reports

Operating Activities

(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 and their separation from research and development services agreed in conjunction with in-licensing, 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 € 21 million in fiscal 2023 (2022: € 23 million).

Research and development costs include a high double-digit million-euro amount for the expected acceptance and follow-on obligations in connection with the discontinuation of the development program for evobrutinib as a result of not meeting their primary endpoints of the two Phase III clinical trials.

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