(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 study costs in the Healthcare business sector.
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.
In 2024, 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) Licensing agreements). In fiscal 2025, a mid-double-digit million euro amount from the provision for follow-on obligations related to discontinued development projects in the Healthcare business sector was reversed (see Note (27) Other provisions).