Note 4. Research, development and quality assurance

 

Group

Parent Company

 

 

 

 

 

 

2018

2019

2018

2019

Expenditure for

 

 

 

 

Research and development

–3,727

–3,872

–1,544

–1,655

Quality assurance

–423

–475

–252

–269

Total

–4,150

–4,347

–1,796

–1,924

of which expensed, total

–3,958

–4,149

–1,744

–1,858

of which expensed relating to research and development

–3,535

–3,674

–1,492

–1,588

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.