مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

GRI 201: Economic Performance·Disclosure GRI 201-4

Financial assistance received from government

إرشادات عملية لإعداد هذا الإفصاح. استخدم هذه البطاقة لتحديد المعلومات المطلوب إعدادها والتحقق من الادعاءات وتنظيم الأدلة الداعمة. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ Global Reporting Initiative.

الوضع القانوني

GRI 201: Economic Performance 2016 remains the applicable standard at the date of this review. GRI is revising standards under its Economic Impact project; preparers should monitor the official GRI Standards register.

افتح المصدر الرسمي لـ Global Reporting Initiative ↗ مشاركة

بطاقة النشر

آخر مراجعة في 2026-07-30

راجعه Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London مواد تعليمية من LRA · لم تصدرها أو تعتمدها Global Reporting Initiative

المعيار

GRI 201: Economic Performance

Disclosure GRI 201-4 · 2016

ساري اعتبارًا من

2018-07-01

المصدر الرسمي: فتح ↗

آخر مراجعة

2026-07-30

مواد تعليمية من LRA · لم تصدرها أو تعتمدها Global Reporting Initiative

لإعداد هذا الإفصاح

8LRA preparation fields 8ادعاءات للتحقق 8مجالات الأدلة

جوهر الإفصاح

The organization reports the monetary value of tax relief and tax credits; subsidies; investment, research and development and other relevant grants; awards; royalty holidays; financial assistance from Export Credit Agencies; financial incentives; and other financial benefits received or receivable from government for any operation. The information must be presented by country.

The organization also reports whether any government is present in its shareholding structure and the extent of that participation. No minimum ownership threshold is specified.

The monetary value of financial assistance must be determined through the consistent application of generally accepted accounting principles. Conditional, accrued or receivable amounts should be included only when they satisfy the applicable accounting recognition criteria. Ordinary commercial transactions and financing arrangements in which the government expects a direct financial return are not financial assistance.

تدعم هذه المواد التعليمية من LRA إعداد الإفصاح. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ Global Reporting Initiative.

قبل أن تبدأ

قائمة تحقق موجزة قبل إعداد هذا الإفصاح — ضع علامة أمام كل بند بمجرد الانتهاء منه.

Cover financial assistance from any government for any operation and present the information by country. Align reporting entities to the organisation's sustainability-reporting scope. Include conditional, accrued or receivable assistance only when applicable accounting recognition criteria are met. Exclude ordinary commercial transactions and financing with a direct expected financial return. Have the supporting records and the final response been reconciled?

الإعداد

المعلومات الأساسية المطلوب إعدادها

حقل الإعداد	ما يجب تسجيله	إشارة إلى الدليل	الجهة المسؤولة
Total recognised monetary value	Disclosure 201-4 requires an organization to report the total monetary value of financial assistance received from any government during the reporting period. Financial assistance includes direct or indirect financial benefits that do not represent a transaction of goods and services, but are provided as an incentive or compensation for actions taken, the cost of an asset or expenses incurred, where the provider does not expect a direct financial return.	Approved source records, calculation files, reconciliations and review evidence supporting total recognised monetary value.	Tax / Finance / Sustainability reporting
Definition and transaction exclusions	Disclosure 201-4 requires an organization to report the total monetary value of financial assistance received from any government during the reporting period. Financial assistance includes direct or indirect financial benefits that do not represent a transaction of goods and services, but are provided as an incentive or compensation for actions taken, the cost of an asset or expenses incurred, where the provider does not expect a direct financial return. The monetary value of financial assistance must be determined through the consistent application of generally accepted accounting principles. Conditional, accrued or receivable amounts should be included only when they satisfy the applicable accounting recognition criteria. Ordinary commercial transactions and financing arrangements in which the government expects a direct financial return are not financial assistance.	Approved source records, calculation files, reconciliations and review evidence supporting definition and transaction exclusions.	Tax / Finance / Sustainability reporting
Tax relief, subsidies, grants and other assistance categories	The organization reports the monetary value of tax relief and tax credits; subsidies; investment, research and development and other relevant grants; awards; royalty holidays; financial assistance from Export Credit Agencies; financial incentives; and other financial benefits received or receivable from government for any operation. The information must be presented by country.	Approved source records, calculation files, reconciliations and review evidence supporting tax relief, subsidies, grants and other assistance categories.	Tax / Finance / Sustainability reporting
Country-level presentation	The organization reports the monetary value of tax relief and tax credits; subsidies; investment, research and development and other relevant grants; awards; royalty holidays; financial assistance from Export Credit Agencies; financial incentives; and other financial benefits received or receivable from government for any operation. The information must be presented by country.	Approved source records, calculation files, reconciliations and review evidence supporting country-level presentation.	Tax / Finance / Sustainability reporting
Government presence in the shareholding structure	The organization also reports whether any government is present in its shareholding structure and the extent of that participation. No minimum ownership threshold is specified.	Approved source records, calculation files, reconciliations and review evidence supporting government presence in the shareholding structure.	Finance / Sustainability reporting
Extent of government participation	The organization also reports whether any government is present in its shareholding structure and the extent of that participation. No minimum ownership threshold is specified.	Approved source records, calculation files, reconciliations and review evidence supporting extent of government participation.	Finance / Sustainability reporting
Accounting principles and recognition criteria	The monetary value of financial assistance must be determined through the consistent application of generally accepted accounting principles. Conditional, accrued or receivable amounts should be included only when they satisfy the applicable accounting recognition criteria. Ordinary commercial transactions and financing arrangements in which the government expects a direct financial return are not financial assistance.	Approved source records, calculation files, reconciliations and review evidence supporting accounting principles and recognition criteria.	Finance / Sustainability reporting
Conditional, accrued and receivable assistance	The monetary value of financial assistance must be determined through the consistent application of generally accepted accounting principles. Conditional, accrued or receivable amounts should be included only when they satisfy the applicable accounting recognition criteria. Ordinary commercial transactions and financing arrangements in which the government expects a direct financial return are not financial assistance.	Approved source records, calculation files, reconciliations and review evidence supporting conditional, accrued and receivable assistance.	Finance / Sustainability reporting

＋ إظهار العناصر الفرعية لـ GRI 201-4 (قائمة عمل LRA)

Disclosure 201-4 requires an organization to report the total monetary value of financial assistance received from any government during the reporting period. Financial assistance includes direct or indirect financial benefits that do not represent a transaction of goods and services, but are provided as an incentive or compensation for actions taken, the cost of an asset or expenses incurred, where the provider does not expect a direct financial return. Disclosure 201-4 requires an organization to report the total monetary value of financial assistance received from any government during the reporting period. Financial assistance includes direct or indirect financial benefits that do not represent a transaction of goods and services, but are provided as an incentive or compensation for actions taken, the cost of an asset or expenses incurred, where the provider does not expect a direct financial return. The monetary value of financial assistance must be determined through the consistent application of generally accepted accounting principles. Conditional, accrued or receivable amounts should be included only when they satisfy the applicable accounting recognition criteria. Ordinary commercial transactions and financing arrangements in which the government expects a direct financial return are not financial assistance. The organization reports the monetary value of tax relief and tax credits; subsidies; investment, research and development and other relevant grants; awards; royalty holidays; financial assistance from Export Credit Agencies; financial incentives; and other financial benefits received or receivable from government for any operation. The information must be presented by country. The organization reports the monetary value of tax relief and tax credits; subsidies; investment, research and development and other relevant grants; awards; royalty holidays; financial assistance from Export Credit Agencies; financial incentives; and other financial benefits received or receivable from government for any operation. The information must be presented by country. The organization also reports whether any government is present in its shareholding structure and the extent of that participation. No minimum ownership threshold is specified. The organization also reports whether any government is present in its shareholding structure and the extent of that participation. No minimum ownership threshold is specified. The monetary value of financial assistance must be determined through the consistent application of generally accepted accounting principles. Conditional, accrued or receivable amounts should be included only when they satisfy the applicable accounting recognition criteria. Ordinary commercial transactions and financing arrangements in which the government expects a direct financial return are not financial assistance. The monetary value of financial assistance must be determined through the consistent application of generally accepted accounting principles. Conditional, accrued or receivable amounts should be included only when they satisfy the applicable accounting recognition criteria. Ordinary commercial transactions and financing arrangements in which the government expects a direct financial return are not financial assistance.

كيفية إعداده

Cover financial assistance from any government for any operation and present the information by country. Align reporting entities to the organisation's sustainability-reporting scope.

Collect and reconcile the records for: Total recognised monetary value; Definition and transaction exclusions; Tax relief, subsidies, grants and other assistance categories; Country-level presentation; Government presence in the shareholding structure; Extent of government participation; Accounting principles and recognition criteria; Conditional, accrued and receivable assistance.

Include conditional, accrued or receivable assistance only when applicable accounting recognition criteria are met. Exclude ordinary commercial transactions and financing with a direct expected financial return.

Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.

Review the final wording against every requirement and the supporting governance or data records before sign-off.

اطلب البيانات

Request the disclosure evidence

حوّل الإفصاح إلى سؤال عمل داخلي، ثم كيّفه بما يتوافق مع مصطلحات مؤسستك.

Provide the government-assistance register, programme and government body, country and entity, assistance type, recognised and receivable values, recognition basis, conditions and dates, country reconciliation, shareholding structure and extent of government participation.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

طلب أفضل

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

نماذج تدريبية من LRA — كيّفها بما يناسب مؤسستك وتحقّق من المصدر الرسمي قبل الاعتماد.

ملاحظة منهجية

Determine recognised monetary value through consistent application of generally accepted accounting principles and document the accounting policy, recognition date, measurement basis, currency translation and conditions.

ملاحظة سياقية

No minimum government-ownership threshold is specified. Report whether government is present in the shareholding structure and the extent of participation.

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ GRI 201-4 — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

مجانًا · لأعضاء المجتمع

01XLSملف عمل الإعداد والتحققنقاط البيانات والمخاطر والأدلة الواجب فحصها والجهة المسؤولة وحزمة الأدلة.احصل عليه مجانًا ↧ 02XLSحزمة طلب البياناتبريد الطلب ونموذج الرسالة وحقول الرد وهيكل الاعتماد.احصل عليه مجانًا ↧ 03PDFبطاقة المكتبةملخص من صفحة واحدة قابل للطباعة لبطاقة الإفصاح هذه.احصل عليه مجانًا ↧

الجاهزية للتحقق

لكل ادعاء، تحقّق من الأدلة

الادعاء	المخاطر	الأدلة الواجب فحصها
Total recognised monetary value is reported accurately and completely.	The response omits, misclassifies or overstates total recognised monetary value.	Approved source records, calculation files, reconciliations and review evidence supporting total recognised monetary value.
Definition and transaction exclusions is reported accurately and completely.	The response omits, misclassifies or overstates definition and transaction exclusions.	Approved source records, calculation files, reconciliations and review evidence supporting definition and transaction exclusions.
Tax relief, subsidies, grants and other assistance categories is reported accurately and completely.	The response omits, misclassifies or overstates tax relief, subsidies, grants and other assistance categories.	Approved source records, calculation files, reconciliations and review evidence supporting tax relief, subsidies, grants and other assistance categories.
Country-level presentation is reported accurately and completely.	The response omits, misclassifies or overstates country-level presentation.	Approved source records, calculation files, reconciliations and review evidence supporting country-level presentation.
Government presence in the shareholding structure is reported accurately and completely.	The response omits, misclassifies or overstates government presence in the shareholding structure.	Approved source records, calculation files, reconciliations and review evidence supporting government presence in the shareholding structure.
Extent of government participation is reported accurately and completely.	The response omits, misclassifies or overstates extent of government participation.	Approved source records, calculation files, reconciliations and review evidence supporting extent of government participation.
Accounting principles and recognition criteria is reported accurately and completely.	The response omits, misclassifies or overstates accounting principles and recognition criteria.	Approved source records, calculation files, reconciliations and review evidence supporting accounting principles and recognition criteria.
Conditional, accrued and receivable assistance is reported accurately and completely.	The response omits, misclassifies or overstates conditional, accrued and receivable assistance.	Approved source records, calculation files, reconciliations and review evidence supporting conditional, accrued and receivable assistance.

حزمة الأدلة المطلوب إعدادها

Approved source records, calculation files, reconciliations and review evidence supporting total recognised monetary value.Approved source records, calculation files, reconciliations and review evidence supporting definition and transaction exclusions.Approved source records, calculation files, reconciliations and review evidence supporting tax relief, subsidies, grants and other assistance categories.Approved source records, calculation files, reconciliations and review evidence supporting country-level presentation.Approved source records, calculation files, reconciliations and review evidence supporting government presence in the shareholding structure.Approved source records, calculation files, reconciliations and review evidence supporting extent of government participation.Approved source records, calculation files, reconciliations and review evidence supporting accounting principles and recognition criteria.Approved source records, calculation files, reconciliations and review evidence supporting conditional, accrued and receivable assistance.

الثغرات الشائعة في التقارير

Treating every government contract or repayable loan as financial assistance.

Reporting only cash received rather than recognised assistance.

Combining all assistance without the required country presentation.

Omitting receivable or conditional amounts that meet recognition criteria.

Applying an unsupported government-ownership threshold.

Mixing government ownership with assistance amounts.

✓ مساعد LRA الذكي · بإشراف بشري

اسأل مساعد Study Studio الذكي عن هذا الإفصاح

احصل على إجابات عملية تناسب سياق تقاريرك. أول إجابتين مجانيتان — انضم إلى LRA Community مجانًا للمتابعة بلا حدود.

جرّب كيف أُعِدّ GRI 201-4؟ ما البيانات التي يلزم جمعها؟ ما الأخطاء التي ينبغي تجنبها؟

إجابتان مجانيتان

مراجع الإطار

متطلبات GRI ذات الصلة والإفصاحات المرتبطة

المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.

GRI

GRI 201-4

ضمن GRI 201: Economic Performance

افتح المصدر الرسمي ←

ذات صلة واستكشاف

Direct economic value generated and distributed → بطاقة Financial implications and other risks and opportunities due to climate change → بطاقة Defined benefit plan obligations and other retirement plans → بطاقة تصفّح جميع الإفصاحات ←

تعمّق أكثر · GRI 201-4

تعلّم إعداد هذا الإفصاح من البداية إلى النهاية

This guide covers one disclosure. The GRI Standards Certified Training — taken as a bundle with an ESRS course — walks the full workflow: datapoints, evidence, drafting and assurance, with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore GRI training (ESRS bundle) →

كيف بُنيت هذه المكتبة 312 تقريرًا منشورًا مفهرسًا 63171 صفحة باستشهادات على مستوى الصفحة 272 بطاقة إفصاح من إعداد ممارسين

/ar/knowledge-hub/disclosure-cards/gri-201-4/

مجانًا · LRA Community

احصل على أدوات GRI 201-4 — مجانًا

أدوات الإعداد مجانية لأعضاء LRA Community وللطلاب. سجّل مرة واحدة (مجانًا) ويبدأ تنزيلك على الفور — إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

	التقرير أ	التقرير ب	التقرير ج
نقطة بيانات 1	✓ p.213	غير واضح	✓ p.87
نقطة بيانات 2	✓ p.214	—	✓ p.90

يرى الأعضاء خريطة التغطية الكاملة لنقاط البيانات — ✓ مع الإشارات إلى الصفحات — عبر ثلاثة تقارير حقيقية، بكلمات الشركات نفسها.