Subsidies are non-reimbursable financial resources received by an entity subject to certain conditions,
including their destination. From the accounting point of view, it is possible to talk about both subsidies related to
assets or investments related to operating income. These forms of non-reimbursable aid are recognized, on a
systematic basis, as revenues of the periods corresponding to the expenses that the subsidies will compensate.
Entities conducting non-reimbursable funds under External Financing Programs will use the applicable
accounting treatment for grants to account for the operations generated by the receipt and use of these fund