English to Czech Bus/Financial Accounting Delimitation of extraperiod financial inflow on the liabilities side (prepaid expenses / deferred income)

As deferred income on the liabilities side only financial inflow until the accounting date may be shown if they show income for a defined period following this date. These include:
 prorated amounts from nonrecourse-financed rents, etc
 prorated amounts of investment grants and subsidies received
 interest and royalties received for the succeeding year
 prepaid rental received.
Release to income the deferral originating from nonrecourse-financed rents on a straight-line basis