Business modelling research is increasingly interested in exploring how domain ontologies can be used as reference models for business models. The Resource Event Agent (REA) ontology is a primary candidate for the ontology-driven modelling of business processes because the REA point of view on business reality is close to the conceptual modelling perspective on business models. In this paper Ontology Engineering principles are employed to restructure REA in order to make it more suitable for ontology-driven business modelling. The redesigned conceptual representation of REA uses a single representation formalism, includes a more complete domain axiomatization (containing definitions of concepts, concept relations and ontological axioms), and is proposed as a meta-model to instantiate valid business models.
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