(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 € 12 million in fiscal 2024 (2023: € 21 million).
The discontinuation of the xevinapant program led to the recognition of a provision in a high-double-digit million-euro amount for follow-on obligations, the addition of which was reported in research and development costs in the Healthcare business sector (see Note (7) “Collaboration and licensing agreements”).