This document describes TUpper as an ontology that is conformant to the requirements specified for top-level ontologies in ISO/IEC 21838-1. This document describes TUpper as a resource designed to support ontology design, ontology integration, automated reasoning, and semantic integration of heterogeneous information systems. The following are within the scope of this document: –     definitions of classes and relations in the signature of TUpper; –     axiomatizations of TUpper in OWL 2 and CL; –     documentation of the conformity of TUpper to the requirements specified for top-level ontologies in ISO/IEC 21838-1; –     documentation of the methodology for specifying domain ontologies that conform to TUpper. The following are outside the scope of this document: –     specification of ontology languages, including the languages RDF, OWL and CL standardly used in ontology development; –     specification of methods for reasoning with ontologies; –     specification of translators between the notations of ontologies developed in different ontology languages.