Abstract: A high-precision and high-stability resistor element, which exhibits zero, or close to zero, resistance deviation during time and in given temperature and power ranges, includes a bonded sandwich of several substrates of inorganic insulating material having a substantially zero coefficient of thermal expansion with one or more R (Resistance) and TCR (Temperature Coefficient of Resistance) trimmed resistive metal foil patterns which can be retrimmed in two directions during periodic verifications.