CERTYNEX IFRS ACADEMY

Voltanis, a battery manufacturer, lists the work carried out by its engineering department during the year. Which items are examples of development activities?

A study aimed at obtaining new knowledge about electrolyte chemistry.

The design, construction and testing of a battery prototype before series production.

The search for possible replacement materials for the battery casing.

The design of moulds involving new technology for the casing.

The design, construction and testing of the assembly process finally selected.