Division

biennially

with the following exceptions

– sector of performance breakdown of intramural R&D expenditure, R&D personnel and number of researchers as well as for Government Budget Allocations for R&D (GBARD) and national public funding to transnationally coordinated R&D: annually

enterprise for the business enterprise sector

institutional unit for the other sectors

annually

with the following exception

– payments to subcontractors: every three years

annually

with the following exceptions

– product and residence of client breakdown of net turnover for NACE 69.1, 69.2, 70.2, 71.1, 71.2 and 73.2: biennially

– Net turnover from agriculture, forestry, fishing and industrial activities, Net turnover from industrial activities, Net turnover from industrial activities excluding construction, Net turnover from construction, Net turnover from service activities, Net turnover from trading activities of purchase and resale and from intermediary activities, Net turnover from building and Net turnover from civil engineering: every five years

– income from subcontracting: every three years

enterprise

with the following exceptions

– sold production, production under sub-contracted operations and actual production: KAU

annually

with the following exception

– investment in intangible assets: every three years

calendar year of the adoption of the implementing act laying down the variables;

calendar year following the year of adoption of the implementing act laying down the variables for the other variables