The nomenclature for the analysis and comparison of scientific programmes and budgets (NABS) is a functional classification for the analysis of public financing of research and development (R&D) on the basis of the socio-economic objectives pursued by the central governments or stated by them in drafting their budgets and programmes, as opposed to a breakdown by institutions or groups of institutions to which funds are allocated. It is mainly used for GBAORD (Government budget appropriations or outlays on R&D) and R&D statistics at international and national level. The NABS nomenclature was originally established in 1969 and earlier revisions were carried out in 1975, 1983, 1992 and recently in 2007.
NABS 2007 is maintained by Eurostat and published by the Publications Office of the European Union on the EU Vocabularies website.