ACCOUNTING OF FINANCIAL EXPENSES The appearance of financial

expenses in an enterprise is due to: A / credit resources that are used B / the
negative results of the movement of financial assets in the form of currency and
movable values. Separate accounts are provided for each Financial Expense
Account: 621 Interest expense, 622 Risk Assets provisioning costs, 623 Investment
transaction expenses, 624 Foreign exchange expenses, 625 Future financial
expenses, 629 Other financial expenses. These accounts are operating according to
structure and purpose, but are, however, used with the nature of active accounts.
They are debited in the course of the business operation and at the end of the
reporting period they are credited, the amount of which is adjusted by the financial
result of the enterprise.