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Revisado por
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
Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative
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GRI 201: Economic Performance·Disclosure GRI 201-4
Financial assistance received from government
Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de Global Reporting Initiative.
Estatus legal
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.
Pasaporte publicado
Última revisión el 2026-07-30
Revisado por
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
Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative
Norma
GRI 201: Economic Performance
Disclosure GRI 201-4 · 2016
Última revisión
2026-07-30
Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative
Para preparar esta divulgación
Foco de la divulgación
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 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.
Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de Global Reporting Initiative.
Antes de empezar
Antes de empezar
Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.
Preparación
Información clave que preparar
| Campo de preparación | Qué recopilar | Pista de evidencia | Responsable |
|---|---|---|---|
| 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 |
＋ Mostrar los subelementos de GRI 201-4 (lista de trabajo de 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.
Cómo prepararlo
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.
Solicitar los datos
Request the disclosure evidence
Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.
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.
Solicitud mejor
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.
Redacte su divulgación
Notas que convierten los datos en una divulgación
Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.
Nota metodológica
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.
Nota de contexto
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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Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| 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. |
Paquete de evidencia que preparar
Carencias habituales en los informes
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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GRI
GRI 201-4
dentro de GRI 201: Economic Performance
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