Exceptional income is recorded as a credit in a subdivision of account 778 « Other exceptional income ».
If the entity is unable to recognize at the time of recording the income as exceptional, the income will be reclassified to exceptional income at the end of the financial year by crediting a subdivision of account 778 and debiting the income account to which it was originally allocated.
During the financial year, entities may use account 772 to record income relating to previous financial years, on condition that it is reallocated at the end of the financial year according to its allocation to operating income, financial income and exceptional income.
