(ii)where the products are manufactured purely for the purpose of research, experimentation, study or development; however such contracts shall not include quantity production to establish commercial viability or to recover research and development costs.

for products manufactured purely for the purpose of research and development, with the exception of quantity production to establish commercial viability or recover research and development costs.

They covered personnel costs (salary and social costs for RD personnel, i.e. researchers, technicians and assistants related to the project and necessary to carry it out), purchasing of RD services (consultancy services and equivalent services), operating costs (including material costs and other operating costs directly related to the project and necessary to complete it) and equipment and instruments if used only for RD. Thus, the Authority considers the description of the eligible costs to be in accordance with the definition provided for in the 1994 RD Guidelines.

(ii) where the products are manufactured purely for the purpose of research, experiment, study or development, with the exception of commercial viability tests and large-scale production aimed at recovering research and development costs;

(iv) overhead costs (infrastructure and support services) to the extent that they are related to the research and development projects, on condition that they do not exceed 45 % of the total costs of the project for basic industrial research, 20 % for applied research and 10 % for development;

2. For the purposes of this Directive, the eligible costs shall be only those relating to fundamental research, basic industrial research and applied research and development, all as defined by the Commission in Annex I to the Community framework for State aids for research and development (1), excluding those related to industrial application and commercial exploitation of the results.