Subdivisions of account 661 « Interest expense » are used to record interest on loans and similar debts of affiliated entities.
Account 665 « Discounts given » is debited with the amount of discounts given by the entity to its customers by crediting account 411 « Customers » or a cash account.
Account 666 « Financial foreign exchange losses » is debited with foreign exchange losses on financial transactions made by the entity during the financial year.
Account 6671 « Book value of financial fixed assets sold » is debited with the amount of the value of financial assets sold, other than portfolio investments, by crediting the relevant asset account.
Account 6672 « Losses from sales of portfolio investments » is used when the disposal of portfolio investments results in a loss.
Account 6673 « Losses from sales of marketable securities » is used when the disposal of marketable securities results in a loss.
Account 6674 « Losses from sales of tokens » is used when the disposal of tokens results in a loss.
