[8] Research and development Audited

Research and development costs rose in 2010 by 3.9% to EUR 1,397.1 million. The increase relates entirely to the Chemicals divisions, including Merck Millipore. Reimbursements for R&D amounting to EUR 21.9 million (2009: EUR 13.3 million) were offset against research and development costs. The breakdown of research and development costs by business sector and division is presented in the Segment Reporting.