Definition: Financial income
Financial income consists of income deriving from equities, interests and similar income received.
Income deriving from equities are incomes received from other corporate enterprises of which the unit holds the total or part of its capital. These incomes correspond to dividends and other incomes distributed by the corporate enterprises to the owners of their capital.
Interests and similar income received are interests relating to short or long term bank deposits, income from loans and bonds, interests on agreed loans and debts of current account debtors, trade credits, etc.
Financial income may also include accruals and deferred income from suppliers and currency gains (profits on exchange markets).