The conditional grants, such as those given for
ceasing an agricultural activity will be registeredas revenues when the conditions corrected with the grants are fulfilled, and chargeable revenue is registered for the grant donor. The IAS
41 refers only to the grants that are given for biological assets evaluated at fair value, minus
estimated costs at the sale point. The biological assets grants, as they are registered with
historical analyzed costs, are treated according with IAS 20.