How to compute the 2020 common-size value for all of the Company's expenses, and then identify the two most significant expenses. And how to perform a trend analysis of the Company's revenue & all expenses in 2020, taking 2019 as the base year and identify the presence of any scissor effects.

Income Statement thousands of thousands of thousands of Total revenues and other income 317 845 885 797 530 260 Research and development expenditure 322 875 420 090 523 667 General and administratie expenses 35 631 72 382 118 757 Sales and marketing expenses 4 146 24 577 66 468 Total operating expenses 362 652 517 049 708 892 Operating profit/ loss (44 807) 368 748 (178 632) Other financial income/expenses 15 598 (220 223) (131 143) Profit/loss before tax (29 209) 148 525 (309 775) Income taxes (50) 165 (1 226) Net profit/loss (29 259) 148 690 (311 001)