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GRI 201: Economic Performance·Disclosure GRI 201-4

Financial assistance received from government

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Rechtsstatus

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.

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Veröffentlichter Steckbrief

Zuletzt geprüft am 2026-07-30

Geprüft von 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 LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt

Standard

GRI 201: Economic Performance

Disclosure GRI 201-4 · 2016

Gültig ab

2018-07-01

Offizielle Quelle: Öffnen ↗

Zuletzt geprüft

2026-07-30

LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt

Für diese Offenlegung

8LRA preparation fields 8zu prüfende Aussagen 8Nachweisbereiche

Kern der Offenlegung

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.

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Bevor Sie beginnen

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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?

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld	Was zu erfassen ist	Nachweishinweis	Verantwortlich
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

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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.

So bereiten Sie es vor

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.

Daten anfordern

Request the disclosure evidence

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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.

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Methodenhinweis

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.

Kontexthinweis

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

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Prüfungsbereitschaft

Prüfen Sie zu jeder Aussage die Nachweise

Aussage	Risiko	Zu prüfende Nachweise
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.

Vorzubereitendes Nachweispaket

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.

Häufige Lücken in der Berichterstattung

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.

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