The method according to the invention is essentially characterised in that a resistance material (5)—for example nickel or a nickel alloy—is attached on a first structured conductor layer (2)—it may be of copper or a copper alloy. Subsequently, the first structured conductor layer (5) is removed again at least at those locations at which a resistor is to arise. This may be effected by way of firstly removing the insulating material (1) on which the first conductor layer adheres, firstly from the rear side at the desired locations for example by way of plasma etching. The conductor layer 2 my be subsequently removed at least in regions.