"raziskave in razvoj" pomenijo pridobitev tehničnega znanja in izkušenj v zvezi s proizvodi ali postopki in izvajanje teoretične analize, sistematične študije ali poskusa, vključno s poskusno proizvodnjo, tehničnim testiranjem proizvodov ali postopkov, vzpostavitvijo potrebnih zmogljivosti in pridobitvijo pravic intelektualne lastnine za rezultate;
"research and development" means the acquisition of know-how relating to products or processes and the carrying out of theoretical analysis, systematic study or experimentation, including experimental production, technical testing of products or processes, the establishment of the necessary facilities and the obtaining of intellectual property rights for the results;