The resistance value of a film resistor is defined by its geometric dimensions (length, width, height) and the resistor material. A lateral cut in the resistor material by the laser narrows or lengthens the current flow path and increases the resistance value. The same effect is obtained whether the laser changes a thick-film or a thin-film resistor on a ceramic substrate or an SMD-resistor on a SMD circuit. The SMD-resistor is produced with the same technology and may be laser trimmed as well.