Commission Delegated Regulation (EU) 2015/1365 of 30 April 2015 on the transmission format for research and development expenditure data (Text with EEA relevance)

This Regulation sets out the format in which the national accounts research and development expenditure data shall be transmitted by Member States to the Commission (Eurostat), in order to ensure the reliability and comparability of those data.

When transmitting to the Commission (Eurostat) research and development expenditure data for the total economy, the Member States shall apply the following format: (a) AN.1171g, research and development assets, gross; (b) AN.1171n, research and development assets, net; (c) P.51g, AN.1171, gross fixed capital formation in research and development.

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall apply to data transmitted from 1 August 2015.