10.35.5. Subsidies
Should a reasonable certainty exist that a subsidy is to be obtained and all related conditions are met, the subsidies are recognised at their fair value.
If a given subsidy is related to a cost item, then it is recognised as revenue proportionally to the costs the subsidy is intended to compensate for. If the subsidy is related to an asset, then its fair value is recognised in the ‘Deferred income’ item and then gradually, by means of equal annual write-downs, recognised in profit or loss throughout the estimated useful life of the related asset.