English to Spanish Law/Patents Law: Taxation & Customs REPORT

ContextO:
On the other hand, the invoice of "Local-Interest" is issued annually.
(This is the point.)
Therefore, the received amount of "Local-Interest" for the year is not
provided under Accounts Receivable in B/S,
but under Nonoperating Income in P/L every year.(In this case, there are no exchange risks, right? )
Gracias