Frascati Manual 2015 by OECD

Author:OECD
Language: eng
Format: epub
Tags: Science and Technology/Industry and Services
ISBN: 9789264239012
Publisher: OECD Publishing
Published: 2015-10-07T16:00:00+00:00

Funds from the Government sector

7.42 In the case of funding for intramural R&D received from government, it is important to ensure that respondents separately identify funds received without an expectation of compensatory R&D (e.g. funds received through grants) from funds received in exchange for R&D, typically in the form of procurement contracts from government institutions. Some enterprises may find it difficult to differentiate between R&D procured by public enterprises and that procured by government units. It may also be difficult in practice to separate exchange funds and transfer funds, depending on the allocation of risk and rights on the uncertain outcome of the business R&D being funded by government. The ultimate intention is to distinguish between the two categories introduced in Chapter 4, Section 4.3. For example, it is not unusual that a business enterprise uses the term “contract” in the context of grant agreements, but every effort should be made to categorise such funds accurately.

7.43 Some countries may wish to collect information on the level of government that is providing the funds for R&D, and possibly even the specific institutions or schemes. Considering the most widespread practices, a distinction between central/federal funds and regional/state funds is usually adopted (often jointly with the split between transfer funds, like grants, and exchange funds, like procurement contracts’ revenues).

7.44 For reporting purposes and to the extent practical, the original source of funding should be identified, even when an intermediary public or private institution is responsible for the actual transfer of funds. In many cases the beneficiary enterprise can report only about the intermediary institution, i.e. the most proximate source of funding.

7.45 Some governments provide dedicated forms of tax relief with the aim of encouraging the funding or performance of R&D. Guidance on the separate measurement of this type of support is provided in Chapter 12. As explained in Chapter 4 (Section 4.3.), this manual recommends that the cost of R&D performance that is “funded” on the expectation of future revenue or forgone tax, or claims realised in the current period against past performance, should be reported as internal funds, and not as sources of government support.

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