The DIA Group has developed from its origins a strong effort in the development of knowledge, management methods and business models that have allowed the Group to generate sustainable competitive advantages. Through franchising, the DIA Group transfers its know-how to franchisees so that they can carry out a profitable and efficient business.
In accordance to IAS 38, the DIA Group include the costs generated internally in the Assets, once the Project has arrived to a development phase, whenever they were clearly identifiable and were linked to new commercial models projects and IT developments, to the extent that it could be justified that they will result on an increase in the future profit for the Group.
Associated costs to R&D+i incurred by the Group during 2013 are, on percentage, smaller respect to the rest of costs incurred for the development of own activities of the social objectives.
The activated amount during year 2013 is EUR8.11m (EUR0.7m in 2012), corresponding to the capitalization of IT developments in Spain and France, and the development of the CLAREL new store model and assortment.