Forest Laboratories has decided to up figures for research and development (R&D) spending. The move comes as a way to include new agreements with US firms Mylan Laboratories and Replidyne.

Forest made an upfront payment to Mylan of $50 million under an agreement for the commercialization, development and distribution of the beta blocker nebivolol in the US and Canada. This was followed by a similar deal worth $50 million for Replidyne's oral antibiotic faropenem medoxomil.

As neither product has yet received approval from the US Food and Drug Administration (FDA) the costs of the deals are being put down to R&D.; The change will put R&D expenses at $405 million, up from $208 million and reduce earning per share by $0.37, which for the last quarter of 2005 stood at $0.57.