The result of the European Commission Study Group on Smart Appliances ontologies takes into account all the interest of the relevant stakeholders. The present document is an adaptation of the reviewed study to the structure of a normative deliverable. Additionally@ it develops the mapping to oneM2M. Therefore the present document has two major objectives: 1) To provide a standardized framework for the Reference Ontology derived from the EC Study Group on Smart Appliances. 2) To map the Reference Ontology onto the elementary oneM2M.