
		Upfront and	Upfront and	Revenue recognized from
		milestones payments included	milestones payments included	upfront and milestones payments
		in contract	in contract	for six months ended
	Upfront payments	liabilities at	liabilities at	June 30,
Customer	June 30, 2022	December 31, 2021	June 30, 2022	2021	2022

		(EUR k)	(EUR k)	(EUR k)
GSK	EUR 205,000k (EUR 10,000k milestone payment included)	135,494	114,725	24,631	30,769
CRISPR	USD 3,000k (EUR 2,524k)*	1,239	1,084	155	155
Boehringer Ingelheim	EUR 30,000k	—	—	2,051	—
Genmab	USD 10,000k (EUR 8,937k)*	5,362	4,469	894	894
Total		142,095	120,278	27,731	31,818

* Translated at the currency exchange rate prevailing on the transaction date.

The cost of sales consists of the following:


	Six months ended June 30,
	2021	2022
	EUR k	EUR k
Personnel	(9,390)	(13,869)
Materials	(2,912)	(36,883)
Third-party services	(31,388)	(19,516)
Maintenance and lease	(2,543)	(1,150)
Amortization and depreciation	(1,594)	(8,326)
Other	(5,329)	(169)
Total	(53,156)	(79,913)

Selling and distribution expenses consist of the following:


	Six months ended June 30,
	2021	2022
	EUR k	EUR k
Personnel	(664)	(560)
Amortization and depreciation	(43)	(32)
Other	(322)	(227)
Total	(1,029)	(819)

R&D expenses consists of the following:


	Six months ended June 30,
	2021	2022
	EUR k	EUR k
Materials	(5,928)	(23,419)
Personnel	(15,219)	(14,849)
Amortization and depreciation	(1,795)	(2,119)
Patents and fees to register a legal right	(1,413)	(1,354)
Third-party services	(210,590)	21,053
Maintenance and lease	(142)	(464)
Other	(1,180)	(1,270)
Total	(236,267)	(22,422)

General and administrative expenses consist of the following:


	Six months ended June 30,
	2021	2022
	EUR k	EUR k
Personnel	(19,362)	(18,971)
Maintenance and lease	(1,230)	(2,704)
Third-party services	(18,785)	(12,796)
Legal and other professional services	(3,491)	(5,320)
Amortization and depreciation	(3,325)	(6,091)
Other	(4,458)	(5,796)
Total	(50,651)	(51,678)