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MetricEconomic value, tax and public finance

Government financial assistance monetary value profile

Measurement answer

What this metric measures

Source-reported monetary values for grants and other government assistance, preserving the assistance type, public provider, jurisdiction and whether each value was received, receivable, recognized, deferred, deducted from an asset, repaid or reversed.

Specification

Metric specification

Result format
Structured table
Unit
Government assistance amount (ISO currency at stated scale)
Reporting basis
Reporting-period flow or measurement-date balance, as declared per row
Aggregation
Do not sum cash, receivable, recognized-income, deferred-income and asset-deduction rows for one arrangement; add only disjoint compatible arrangements.
Pillar
Governance
Topic
Economic value, tax and public finance
Controlled domain
Tax and economic value
Entity type
Metric

Reporting boundary

Flow observations and measurement-date balances remain separate. Government shareholding is contextual and does not become a monetary assistance row without a source-reported value.

Cross-library identity

Library mappings and variants

These links compare quantity, population, boundary, period, unit, denominator, aggregation, dimensions, and method edition. Partial relationships are navigation aids only and never authorize observation reuse.

Verified source occurrences

Framework coverage

This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.

  • Adopting Disclosure

    GRI Standards

    GRI 201-4
    Publisher
    Global Reporting Initiative
    Edition
    Files published 19 June 2025; entry point dated 23 June 2025
    Requirement
    Not Specified
    Relationship
    Component Of
    Mapping outcome
    Cross Library Link
    Source locator
    GRI 201-4, paragraph a; taxonomy entry point dated 23 June 2025
    Open official framework source
  • Adopting Disclosure

    GRI Standards

    Source evidence
    Publisher
    Global Reporting Initiative
    Edition
    2016 edition
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Disclosure 201-1 and component guidance PDF pp8-10; Disclosure 201-4 p14
    Open official framework source
  • Measurement Authority

    IFRS Accounting Standards

    Source evidence
    Publisher
    IFRS Foundation
    Edition
    Official 2021 issued-text snapshot; current operative edition requires reverification
    Requirement
    Not Specified
    Relationship
    Defines Measurement
    Mapping outcome
    Direct Evidence
    Source locator
    Scope and definitions PDF pp3-4; recognition and presentation pp5-9; paragraph 39 p10
    Open official framework source

Value structure

Dimensions and units

Unit
Government assistance amount (ISO currency at stated scale)
Reporting basis
Reporting-period flow or measurement-date balance, as declared per row

Unit meaning: Each row is a signed monetary value for one arrangement, assistance type and receipt, receivable, recognition, deferral, asset-deduction, repayment or reversal basis.

Table fields and units

  • reporting entity and consolidation boundary
  • period or measurement date
  • provider and public-body class
  • provider jurisdiction and recipient geography
  • assistance arrangement and type
  • Reported value
  • Government assistance amount (ISO currency at stated scale)
  • Measurement-source edition
  • Assurance status

Published dimensions

  • Reporting entity and consolidation boundary.
  • Period or measurement date.
  • Provider and public-body class.
  • Provider jurisdiction and recipient geography.
  • Assistance arrangement and type.
  • Legal or reporting regime.
  • Accounting standard.
  • Observation basis.
  • Related expense or asset.
  • Conditions and contingencies.
  • ISO currency and scale.
  • Sign convention.
  • Source row.

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Populate the structured fields from qualifying source observations and retain each field-level unit, boundary, status, and method; do not collapse the disclosure into one calculated value.

Verified sources

Evidence and status sources

Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.

Measurement evidence

  • Measurement evidenceChecked 15 August 2026

    GRI 201: Economic Performance 2016

    Publisher
    Global Reporting Initiative
    Edition
    2016 edition
    Locator
    Disclosure 201-1 and component guidance PDF pp8-10; Disclosure 201-4 p14

    Supports: Supports the measurement definition, boundary, and source-reported fields for Government financial assistance monetary value profile.

    Open official source
  • Measurement evidenceChecked 15 August 2026

    IAS 20 Accounting for Government Grants and Disclosure of Government Assistance, 2021 issued-text snapshot

    Publisher
    IFRS Foundation
    Edition
    Official 2021 issued-text snapshot; current operative edition requires reverification
    Locator
    Scope and definitions PDF pp3-4; recognition and presentation pp5-9; paragraph 39 p10

    Supports: Supports the measurement definition, boundary, and source-reported fields for Government financial assistance monetary value profile.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: GRI 201: Economic Performance 2016 — 2016 edition; IAS 20 Accounting for Government Grants and Disclosure of Government Assistance, 2021 issued-text snapshot — Official 2021 issued-text snapshot; current operative edition requires reverification. Retain the exact source edition on every observation; later editions require a separate method profile.

  • Reporting entity and consolidation boundary.
  • Period or measurement date.
  • Provider and public-body class.
  • Provider jurisdiction and recipient geography.
  • Assistance arrangement and type.
  • Legal or reporting regime.
  • Accounting standard.
  • Observation basis.
  • Retain the exact measurement-source edition with every observation.
  • Each row is a signed monetary value for one arrangement, assistance type and receipt, receivable, recognition, deferral, asset-deduction, repayment or reversal basis.

Record-specific limitations

  • Broad reporting categories are not identical to accounting-standard government grants.
  • Tax relief can be within a disclosure but outside the accounting grant scope.
  • The metric does not establish additionality, compliance with conditions or net fiscal impact.

Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.

Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.