For each of the following cases, determine whether it is a Government Grant or Not a government grant and provide brief explanation for your answer.

1- To encourage entities to expand their operations in a specified development zone, where it is difficult for entities to obtain financing for their projects, the local government has offered entities interest free loans for a five-year period. In accordance with the local government conditions, Amman Co. received a five-year interest-free loan from the local government to fund the expansion of its cloth manufacturing plant.

2- In 2022 Jordan Co. provided catering and cleaning services to the government under a contract that produced 30 per cent of its revenue for the year. The government uses the services of Jordan Co. on the condition that at least one-third of the Jordan Co.'s workforce comprises adults with physical disabilities. In return, the government paid Jordan Co. premium rate (i.e. price over the normal market rate).

3- In 2021 an Arab Co. received from a national government, free of charge, a non- transferable licence to catch 10 tonnes of fish per year for each of the next five years, in that jurisdiction's waters. The licence is issued to Arab Co. to prevent overfishing in the jurisdiction's waters. Under the licence Arab Co. is not allowed to catch more than 10 tonnes of fish in a particular year or it will be fined severely.

4- In 2021 Baghdad Co. received electricity from a government agency at a lower rate per kilowatt than is available in neighbouring countries. The government agency is, by law, the only supplier of electricity in the country. It supplies electricity to all users of electricity in that jurisdiction at the same price.

5- In 2020 an Alquds Co. received, free of charge, a licence to catch 1,000 kilograms of fish per year for each of the next five years, in a local lake from the lake's private owner.

For each of the following cases, determine whether it is a Goverament Grant or Not a government grant and provide brief explanation for your answer. 1. To encourage entities to expand their operations in a specified development zone, where it is difficult for entities to obtain financing for their projects, the local government has offered entities interest free loans for a five-year period. In accordance with the local govemment conditions, Amman Co. received a five-year interest-free loan from the local governinent to fund the expansion of its cloth manufacturing plant. 2- In 2022 Jordan Co. provided catering and cleaning services to the government under a contract that produced 30 per cent of its revenue for the year. The government uses the services of Jordan Co. on the condition that at least one-third of the Jordan Co.'s workforce comprises adults with physical disabilities. In return, the government paid Jordan Co. premium rate (i.e. price over the normal market rate). 3. In 202I an Arab Co. received from a national government, free of charge, a nontransferable licence to catch 10 tonnes of fish per year for each of the next five years, in that jurisdiction's waters. The licence is issued to Arab Co. to prevent overfishing in the jurisdiction's waters. Under the licence Arab Co. is not allowed to catch more than 10 tonnes of fish in a particular year or it will be fined severely. 4. In 2021 Baghdad Co. received electricity from a govemment agency at a lower rate per kilowatt than is available in neighbouring countries. The govemment agency is, by law, the only supplier of electricity in the country. It supplies electricity to all users of electricity in that jurisdiction at the same price. 5. In 2020 an Alquds Co, received, free of charge, a licence to catch 1,000 kilograms of fish per year for each of the next five years, in a local lake from the lake's private owner