The present document provides a standardized framework for the Smart Appliances Reference Ontology based on the results of a European Commission Study Group on Smart Appliances ontologies and of a Specialist Task Force on the maintenance and evolution of the Reference Ontology taking into account all the interest of the relevant stakeholders. This Reference Ontology contains recurring concepts that are used in several domains and is a basis for extensions in particular domains. The present document also defines the equivalent mapping between the Smart Appliances Reference Ontology and the oneM2M Base Ontology.