Government Grants (IAS 20)

Hi!

I have a question regarding Government Grants (IAS 20)
We know that we have 2 options to recognize government grants if relates to Assets, either we deduct from the purchase price of asset and avail reduced depreciation charge, OR we can recognize it as deferred income

What will happen if this type of grant is not actually provided from the government or governmental body? Will the same standard be applied then? Because I am working in a company where the grant is received from the mall management who reimburses the cost incurred on the purchase of assets, up to 1 million

Thanks for your help in advance!