Royalties received for concessions, patents, licenses, trademarks, processes, software, rights and similar assets are recorded in account 751 " Royalties for concessions, patents, licenses, trademarks, processes, software, rights and similar assets ".

Account 754 " Surplus from cooperatives " records the share of the surplus distributed among the cooperative members in proportion to the operations processed. It is recorded on the date of the decision of the general assembly of associates having approved the distribution of the surplus.

Account 755 " Share of profit or loss from joint ventures " records to its credit:

• the share of profit or loss from joint ventures representing for the non-managing partner its share in the profits. As a counterpart, account 458 " Partners - Joint ventures and Economic Interest Grouping (E.I.G) " is debited with;

• the share of profit or loss from joint ventures representing for the managing partner the amount of losses charged to the non-managing partners. Account 458 is debited for this amount.

Foreign exchange gains on trade receivables and payables are debited to account 756 " Foreign exchange gains on trade receivables and payables ".