Division 3 ALGORITHMS USED

The algorithms used to establish the size of the contingency provision and the allocations for research for year n+2, which will appear in the balance sheet for year n, are as follows:

1. 3.1.

   size of contingency provision:

   $$P_n=P_{n-1}+\mathrm{0,5*}\left(R_n-D_{n+1}\right)$$
2. 3.2.

   allocations for research for year n+2 (rounded up or down to the nearest EUR 100 000. If the calculation gives a result exactly halfway, the allocation shall be rounded up to the nearest EUR 100 000):

   $$D_{n+2}=D_{n+1}+\mathrm{0,5*}\left(R_n-D_{n+1}\right)$$

   Where appropriate, the amount needed for rounding up (or the amount left over from rounding down) will be taken from (or returned to) the contingency provision.