doc__table__2261
| 57 | An entity shall disclose the following related to agricultural activity covered by this standard: (a) the nature and extent of government grants recognised in the financial statements; (b) unfulfilled conditions and other contingencies attaching to government grants; and (c) significant decreases expected in the level of government grants.
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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.