3.1.2. Operational grants

Operational grants comprise items such as subsidies and other income that is granted or given to the company based due to its activity. These grants usually awarded by governmental or trans-governmental entities such as the grants funded by the European Union.

Be aware that not all grants are registered as operational grants. If the grant is given to a company as a counterpart of an investment made by the company, the grants should recorded as equity (other equity changes).