G4-EC4


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
    • Subsidies
    • Investment grants, research and development grants, and other relevant types of grants
    • Awards
    • 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.