Last year, Yuhan invested a total of 88 billion won in phase 3 clinical trial of Leclaza, a new anti-cancer drug. Yuhan Corporation is challenging the first-line treatment approval based on the efficacy and safety of Leclaza confirmed in clinical trials. According to the Financial Supervisory Service on the 20th, as of the end of last year, Yuhan Corporation's development costs reflected as intangible assets totaled 104.8 billion won. It increased by 33.1 billion won in one year from 71.7 billion won at the end of 2021.

In 2019, the Financial Supervisory Service set a standard that accounting assets can be treated only when there is technical feasibility of R&D tasks such as new drugs. The Financial Superv