BAS accounts:
| 83 | Other interest receivable and similar income | |
| 8310 | Interest income from current assets | |
| [Not K2] | 8320 | Unrealised changes in value of current assets |
| 8330 | Exchange rate differences on short-term receivables and investments | |
| 8340 | Dividends on marketable securities | |
| 8350 | Profit on sale of marketable securities | |
| 8360 | Interest income from group companies | |
| 8370 | Impairment of marketable securities | |
| 8380 | Reversals of impairment losses on marketable securities | |
| 8390 | Other financial income |