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Révisé par
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
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GRI 201: Economic Performance·Disclosure GRI 201-4
Financial assistance received from government
Guide pratique pour préparer cette information. Utilisez cette fiche pour identifier les données à préparer, vérifier les affirmations et organiser les preuves. Pour les exigences exactes, reportez-vous toujours à la source officielle Global Reporting Initiative.
Statut juridique
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.
Passeport publié
Dernière révision le 2026-07-30
Révisé par
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
Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative
Norme
GRI 201: Economic Performance
Disclosure GRI 201-4 · 2016
Dernière révision
2026-07-30
Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative
Pour préparer cette information
Objet de l’information
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.
Ce support pédagogique LRA aide à préparer l’information. Pour les exigences exactes, reportez-vous toujours à la source officielle Global Reporting Initiative.
Avant de commencer
Avant de commencer
Une courte liste de contrôle avant de préparer cette information — cochez chaque point une fois réglé.
Préparation
Informations clés à préparer
| Champ à préparer | Ce qu’il faut recueillir | Indice de preuve | 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 |
＋ Afficher les sous-éléments de GRI 201-4 (liste de travail 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.
Comment le préparer
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.
Demander les données
Request the disclosure evidence
Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.
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.
Meilleure demande
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.
Rédigez votre information
Des notes qui transforment les données en information publiée
Modèles pédagogiques LRA — adaptez-les à votre organisation et vérifiez la source officielle avant validation.
Note méthodologique
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.
Note de contexte
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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Préparation à l’assurance
Pour chaque affirmation, vérifiez les preuves
| Affirmation | Risque | Preuves à vérifier |
|---|---|---|
| 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. |
Dossier de preuves à préparer
Lacunes fréquentes dans les rapports
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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Références au référentiel
Exigences GRI applicables et informations connexes
Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.
GRI
GRI 201-4
au sein de GRI 201 : Economic Performance
Connexes et exploration
Direct economic value generated and distributed → FicheFinancial implications and other risks and opportunities due to climate change → FicheDefined benefit plan obligations and other retirement plans → Fiche
Parcourir toutes les informations →
Plus dans GRI 201 → Parcourir le catalogue complet → Accueil de la Bibliothèque des informations → Rechercher dans toutes les informations →
Aller plus loin · GRI 201-4
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Comment cette bibliothèque est construite
312 rapports publiés indexés
63 171 pages avec citations au niveau de la page
272 fiches disclosure conçues par des praticiens
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