723 Investment income Two types of financial income. 1.

Revenue from the sale of

movable assets stocks, bonds, treasury securities, precious metals, etc. is the
positive difference between sales and book value. Issue gr 50 Item number 51
Movable values reported with item 723 with a positive difference. 2. Income from
long-term investment operations a / the remainder of the revaluation reserve of
long-term written off assets. Investment Dt 112 Revaluation reserves - Item 723 b /
the estimated increase in the balance sheet assets of the SA to the amount of their
previously reported decrease Dt. 22 Long-term investments and receivables - Item
723 in / income from provided for use by others. enterprises of investment. real
estate of the enterprise Dt 501/503 Sq. 723 floor Sq. 723 Sq. 123.

724 Revenue from foreign exchange operations: a / positive difference from

foreign currency receivables from customers Dt 504 Kt 411 with the currency due
from the client on its lev equivalent, 724 with gender. statement b / positive
difference from payments of liabilities in foreign currency: Dt 401 or g.15 Loans
received Kt 504 with reporting currency of used currency 724 with gender.
settlement/sale of currency DR 501/503 Settlement 504 with report no. page 724
with the floor. borough D-t 724 K-t 123.

725 Financial income for future periods accrual of interest on the sold products and
goods on payment and under the terms of a financially bound lease contract,
commencement. interest on a rentable fixed asset, a positive difference between the
nominal par value and the cost of acquiring discounted government securities, etc.
1.D-t 411 Room 725 2.Night. interest in products or goods sold to the client Dt
411, respectively. 229 Other loans extended - Suite 725 3rd night interest on
financial leasing Dt 229 Nr 20 and 725 4. Nr 516 Government Securities Nr 503
and 725 with the position of m / d in value and par.