Since its creation, DIA has placed a strong emphasis on developing knowledge, management methods and business models that have allowed the Company to generate sustainable competitive advantages. Through franchising, DIA transfers all of its expertise to franchisees so that they can run a profitable and efficient business.
As established in the IAS 38, DIA Group includes the development costs generated internally in the assets, once the project has reached a development phase, as long as they are clearly identifiable and linked to new commercial model projects and IT developments, to the extent that it can be justified that they will result in an increase in future profit for the Company.
The costs associated with R&D+i incurred by DIA during 2015 are, as a percentage, smaller compared to the rest of the costs arising from the development of activities aligned with its social objectives.
EUR2.1m was activated during 2015, corresponding to the capitalization of IT developments in Spain, as well as EUR3.3m corresponding to the development of commercial models and assortments (EUR5.21m in 2014).