Note 4. Research, development and quality assurance

 

Group

Parent Company

 

 

 

 

 

 

2017

2018

2017

2018

Expenditure for

 

 

 

 

Research and development

3,498

3,727

1,440

1,544

Quality assurance

470

423

269

252

Total

3,968

4,150

1,709

1,796

of which expensed, total

3,633

3,958

1,604

1,744

of which expensed relating to research and development

3,163

3,535

1,336

1,492

Research and quality assurance expenditures are expensed as incurred. Expenditure for development is recognized as an intangible asset if it meets the criteria for recognition as an asset in the balance sheet.