Under Statement of fixed assets incl. investment subsidies, you will find the familiar statement of fixed assets extended by the allocated subsidy amounts. These can be found in an additional level below the asset.

By default, the report only shows subsidized fixed assets, but all assets can be displayed using the "Show inventories without subsidy" checkbox (1).

The checkbox "Add up subsidy amounts" (2) can be used to balance the subsidy with the fixed assets, e.g. to display the self-financed fixed assets. Please note that netting is not HGB-compliant.