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Проверил
Dr Ross KurinkoLinkedIn
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GRI 201: Economic Performance·Disclosure GRI 201-4
Financial assistance received from government
Практическое руководство по подготовке этого раскрытия. Используйте карточку, чтобы определить, какую информацию подготовить, проверить утверждения и организовать подтверждающие доказательства. За точными требованиями всегда обращайтесь к официальному источнику Global Reporting Initiative.
Правовой статус
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.
Опубликованный паспорт
Последняя проверка 2026-07-30
Проверил
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
Учебные материалы LRA · Не выпущено и не одобрено Global Reporting Initiative
Стандарт
GRI 201: Economic Performance
Disclosure GRI 201-4 · 2016
Последняя проверка
2026-07-30
Учебные материалы LRA · Не выпущено и не одобрено Global Reporting Initiative
Чтобы подготовить это раскрытие
Суть раскрытия
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.
Это учебное руководство LRA помогает в подготовке раскрытия. За точными требованиями всегда обращайтесь к официальному источнику Global Reporting Initiative.
Прежде чем начать
Прежде чем начать
Короткий чек-лист перед подготовкой этого раскрытия — отмечайте пункты по мере их закрытия.
Подготовка
Ключевая информация для подготовки
| Поле подготовки | Что зафиксировать | Подсказка по доказательствам | Ответственный |
|---|---|---|---|
| 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 |
＋ Показать подпункты GRI 201-4 (рабочий чек-лист 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.
Как это подготовить
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.
Запросить данные
Request the disclosure evidence
Переведите раскрытие на язык внутреннего бизнес-вопроса, а затем адаптируйте его под терминологию вашей организации.
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.
Более удачный запрос
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.
Составьте раскрытие
Заметки, которые превращают данные в раскрытие
Учебные шаблоны LRA — адаптируйте их под вашу организацию и сверьтесь с официальным источником перед утверждением.
Примечание о методике
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.
Примечание о контексте
No minimum government-ownership threshold is specified. Report whether government is present in the shareholding structure and the extent of participation.
Центр загрузок
Инструменты и формы для подготовки
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Готовность к заверению
Для каждого утверждения проверьте доказательства
| Утверждение | Риски | Доказательства для проверки |
|---|---|---|
| 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. |
Пакет доказательств для подготовки
Типичные пробелы в отчётности
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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Direct economic value generated and distributed → КарточкаFinancial implications and other risks and opportunities due to climate change → КарточкаDefined benefit plan obligations and other retirement plans → Карточка
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