Transfer R&D funds are funding flows from one statistical unit to another statistical unit to perform R&D that does not require any good or service in return and where the funder is not entitled to any significant rights on the outcome of the R&D it has funded. The unit that provides transfer funds for R&D may impose some conditions on the performer, such as periodic reporting, compliance with the activity or project description as agreed in the terms of the agreement, or even public dissemination of research outcomes. Examples of transfer funds include grants, debt forgiveness, philanthropy, crowd-funding and personal transfers such as gifts and GUF (by convention for international comparisons). To be included as R&D transfer funds, the funds should be intended by the originating source to be used for R&D. Normally, the R&D performer will retain most rights to the outcomes of the R&D, which explains the transfer nature of this R&D funding transaction.
OECD (2015), Frascati Manual 2015: Guidelines for Collecting and Reporting Data on Research and Experimental Development.
To break down R&D expenditure by type of funds.