Full-time equivalents (FTE)
The ratio of working hours actually spent on R&D during a specific reference period (usually a calendar year) divided by the total number of hours conventionally worked in the same period by an individual or by a group.
One person cannot account for more than one FTE on R&D and should be determined in accordance with the following principles:
1) a full-time employee spending on R&D, during a reporting year:
a) 95% or more of their total work time = 1.0 FTE
b) 75% of their total work time = 0.75 FTE
c) 50% of their total work time = 0.5 FTE
2) a half-time employee spending on R&D activities:
a) 95% or more of their total work time = 0.5 FTE
b) 50% of their total work time = 0.25 FTE
3) a full-time worker employed in a given entity in the reporting year for 6 months, and spending 95% or more of their total work time on R&D = 0.5 FTE
4) a person performing R&D works on the basis of order agreement or assignment agreement - full, actual work time in the reporting year "under all agreements", provided as an appropriate fraction of annual work time.