GBARD – Government budget allocation for R&D
GBARD encompass all spending allocations met from sources of government revenue foreseen within the budget, such as taxation. ... Spending allocations by extra-budgetary government entities are within the scope only to the extent that their funds are allocated through the budgetary process. Likewise, R&D funding by public (business) enterprises is outside the scope of GBARD statistics, as it is based on funds raised within the market and outside the budgetary process. Only in the exceptional case of budgetary provisions for R&D to be carried out or distributed from public enterprises should this be counted as part of GBARD.
(Source: OECD (2015), Frascati Manual 2015: Guidelines for Collecting and Reporting Data on Research and Experimental Development)
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