Disclosure focus
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.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official Global Reporting Initiative source.
Prepare
What to collect before drafting
Tick each field as the evidence lands. Owners are the teams that usually hold the source files.
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Total recognised monetary value
Tax / Finance / Sustainability reportingDisclosure 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.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting total recognised monetary value.
Watch for The published response for total recognised monetary value is incomplete or does not match the supporting records.
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Definition and transaction exclusions
Tax / Finance / Sustainability reportingDisclosure 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.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting definition and transaction exclusions.
Watch for The published response for definition and transaction exclusions is incomplete or does not match the supporting records.
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Tax relief, subsidies, grants and other assistance categories
Tax / Finance / Sustainability reportingThe 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.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting tax relief, subsidies, grants and other assistance categories.
Watch for The published response for tax relief, subsidies, grants and other assistance categories is incomplete or does not match the supporting records.
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Country-level presentation
Tax / Finance / Sustainability reportingThe 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.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting country-level presentation.
Watch for The published response for country-level presentation is incomplete or does not match the supporting records.
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Government presence in the shareholding structure
Finance / Sustainability reportingThe organization also reports whether any government is present in its shareholding structure and the extent of that participation. No minimum ownership threshold is specified.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting government presence in the shareholding structure.
Watch for The published response for government presence in the shareholding structure is incomplete or does not match the supporting records.
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Extent of government participation
Finance / Sustainability reportingThe organization also reports whether any government is present in its shareholding structure and the extent of that participation. No minimum ownership threshold is specified.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting extent of government participation.
Watch for The published response for extent of government participation is incomplete or does not match the supporting records.
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Accounting principles and recognition criteria
Finance / Sustainability reportingThe 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.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting accounting principles and recognition criteria.
Watch for The published response for accounting principles and recognition criteria is incomplete or does not match the supporting records.
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Conditional, accrued and receivable assistance
Finance / Sustainability reportingThe 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.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting conditional, accrued and receivable assistance.
Watch for The published response for conditional, accrued and receivable assistance is incomplete or does not match the supporting records.
Before you start
- 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?
How to prepare it
Request the data
Request the disclosure evidence
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
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.
Better request
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.
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
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.
Context note
No minimum government-ownership threshold is specified. Report whether government is present in the shareholding structure and the extent of participation.
Download Centre
Preparation tools & forms
Download preparation tools for GRI 201-4 with free verified email access for 24 hours. Source-report links remain public.
Check
For each claim, check the evidence
Total recognised monetary value is reported accurately and completely.
Risk The response omits, misclassifies or overstates total recognised monetary value.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting total recognised monetary value.
Definition and transaction exclusions is reported accurately and completely.
Risk The response omits, misclassifies or overstates definition and transaction exclusions.
Evidence to check 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.
Risk The response omits, misclassifies or overstates tax relief, subsidies, grants and other assistance categories.
Evidence to check 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.
Risk The response omits, misclassifies or overstates country-level presentation.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting country-level presentation.
Government presence in the shareholding structure is reported accurately and completely.
Risk The response omits, misclassifies or overstates government presence in the shareholding structure.
Evidence to check 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.
Risk The response omits, misclassifies or overstates extent of government participation.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting extent of government participation.
Accounting principles and recognition criteria is reported accurately and completely.
Risk The response omits, misclassifies or overstates accounting principles and recognition criteria.
Evidence to check 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.
Risk The response omits, misclassifies or overstates conditional, accrued and receivable assistance.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting conditional, accrued and receivable assistance.
Evidence pack to prepare
Common reporting gaps
- 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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Framework references
Relevant GRI requirements and related disclosures
GRI
GRI 201-4
within GRI 201: Economic Performance
Related & explore
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