Exceptional income is credited to:

• account 771 " Exceptional income from operating transactions " when they are related to operating transactions;

• accounts 775 " Income from sale of assets ", 777 " Share of investment grants transferred to income for the financial year " and 778 " Other exceptional income " when they concern capital transactions.

Account 775 is credited with the price of the assets sold by debiting the relevant account of Class 4 " Accounts receivable and payable " or Class 5 " Cash and financial instruments ", except in the case of portfolio investments or marketable securities.

Account 775 is credited with the sale price of portfolio investments when the sale results in a profit. It is then debited with the gross value of these investments.

The sale price of the marketable securities sold is credited to account 767 " Net income from sales of marketable securities " or 667 " Losses from sales of marketable securities " depending on whether the sale results in a profit or a loss.

Account 777 " Share of investment grants transferred to income for the financial year " is credited with the amount of investment grants transferred to income for the financial year by debiting account 139 " Investment grants recorded in the income statement ".

During the financial year, entities may use account 772 to record income from previous financial years, as long as they are allocated at least at the end of the financial year between operating income and exceptional income, according to their nature.