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- 5.1 Financial Review
- 5.2 Consolidated Financial Statements
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5.3 Notes to the Consolidated Financial Statements
- 5.3.1 Highlights
- 5.3.2 Operating Segments
- 5.3.3 Geographical Information and Reliance on Major Customers
- 5.3.4 Other Operating Income and Expense
- 5.3.5 Expenses by Nature
- 5.3.6 Employee Benefit Expenses
- 5.3.7 Net Financing Costs
- 5.3.8 Research and Development Expenses
- 5.3.9 Income Tax
- 5.3.10 Earnings / (Loss) per share
- 5.3.11 Dividends paid and proposed
- 5.3.12 Property, Plant and Equipment
- 5.3.13 Intangible Assets
- 5.3.14 Finance Lease Receivables
- 5.3.15 Other financial assets
- 5.3.16 Deferred Tax Assets and Liabilities
- 5.3.17 Inventories
- 5.3.18 Trade and Other Receivables
- 5.3.19 Construction Work-in-progress
- 5.3.20 Derivative Financial Instruments
- 5.3.21 Net cash and cash equivalent
- 5.3.22 Assets Held For Sale
- 5.3.23 Equity Attributable to Shareholders
- 5.3.24 Loans and Borrowings
- 5.3.25 Deferred Income
- 5.3.26 Provisions
- 5.3.27 Trade and Other Payables
- 5.3.28 Commitments and Contingencies
- 5.3.29 Financial Instruments − Fair Values and Risk Management
- 5.3.30 List of Group Companies
- 5.3.31 Interest in Joint Ventures and Associates
- 5.3.32 Information on non-controlling interests
- 5.3.33 Related Party Transactions
- 5.3.34 Auditor’s Fees and Services
- 5.3.35 Events after the Balance Sheet Date
- 5.4 Company Financial Statements
- 5.5 Notes to the Company Financial Statements
- 5.6 Other information
- 5.7 Key Figures
5.3.8Research and Development Expenses
Research and development expenses consist of US$ 29 million (2015: US$ 43 million) and mainly relate to Fast Forward and investments in new laboratory facilities.
The amortization of development costs recognized in the statement of financial position is allocated to the ‘cost of sales’.