Financial assistance received from government
Report the total monetary value of financial assistance received by the organization from governments during the reporting period, including, as a minimum:
- Tax relief and tax credits
- Investment grants, research and development grants, and other relevant types of grants
- Royalty holidays
- Financial assistance from Export Credit Agencies (ECAs)
- Financial incentives
- Other financial benefits received or receivable from any government for any operation
Report the information above by country.
Report whether, and the extent to which, the government is present in the shareholding structure.
This Indicator provides a measure of host governments’ contributions to the organization. The significant financial assistance received from a government, in comparison with taxes paid, can be useful for developing a balanced picture of the transactions between the organization and government.
Identify the monetary value of assistance provided by government for each of the mentioned categories. Identify this through consistent application of generally accepted accounting principles.
Potential sources of information include the legal department of the organization or the finance, treasury or accounting departments.
- International Accounting Standards Board (IASB), IAS 20 Accounting for Government Grants and Disclosure of Government Assistance, 2001.