Unfunded cash from enterprises in their activities is also a source of revenue when

provided by third parties. That they are cash income from a monetary source is the
basis-we call financial income. These are income from interest on loans and bank
accounts, from dividends for equity participation, from securities transactions,
from foreign exchange transactions, commissions from banking operations.
Financial income is reported in group 72. 721 Interest income, 722 Interest income,
723 Investment income, 724 Foreign currency income, 725 Future income, 729
Other financial income. These accounts by structure and purpose are passive. At
the end of the reporting period, or immediately with the accounting for the lending
to village 72, they are debited, adjusting the financial result in the direction of
increase.

721 Interest income on time and term deposits. Accrual of interest Dt

503/504/507 / Kt 721 Accrual of interest income on loans granted, the interest is
agreed in advance, which is accounted for throughs 496 Interest calculations Dt
496 K- p 721 Accrual of accrued interest Dt 503/504 Rt 496 The interest is accrued
even when the loan is granted Rt 503/504-Rt 725 The accrued interest for future
periods is gradually applied to each current Dr 725 Kt 721, at the end or
immediately ends with village 123 Profits and losses Dr 721 Kt 123.

722 Income from shareholdings from dividends with shareholdings, partners,

shareholders and the deductible portion of the profits of subsidiaries. Received
without charges Dt 503/504 Rt 722. Only numbered Rt 424 Claims on complicity -
Rt 722, upon payment Dt 503/504 Rt 424, ending with 123 /, Dr. 722 No. 123.