Account 741 « Operating Grants » is credited with the amount of operating grants received by the entity by debiting the appropriate account of Class 4 « Accounts receivable and payable » or Class 5 « Cash and financial instruments ».
Account 742 « Loss compensation grants » is credited with the amount of loss compensation grants acquired by the entity by debiting the relevant account of Class 4 « Accounts receivable and payable » or Class 5 « Cash and financial instruments ».
Account 747 « 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 ».
