Issue price of par:
Issu
e
pric
e:
with share premium:
CA
PIT
AL
GRANTS TABLE
Concept:
Non-repayable financial
resources .
Awarded grants to the
company by third parties
other than equity holders or
owners.
Their purpose is to finance
investments in non-current
assets.
Effect in the own financing
It is recorded in equity and every year one part is transferred to the income statement following the
same depreciation criteria of the financed non-current asset. At a point of time the capital grant
account will have zero balance and will disappear from the equity.