Concept selected: Portfolio bills of exchange
- Definition
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Portfolio bills of exchange refer to the bills, or other documents, negotiated for clients, that have been created in order to mobilise the price of the sales transactions of goods or the provision of services, delivered or endorsed at the order of the entity, and the bills that might have been ultimately discounted to other entities. This includes early payments or amounts paid in advance, or with a guarantee thereof, and the advance payments on work certifications.
- Notes
- expiring during the reference month: These correspond to the part of the 4.1.1. heading on Commercial bills and advance payments of the Balance Sheet reserved from Bank of Spain Circular 4/1991, expiring during the reference month. This does not includ
- Source
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Unpaid Bills of Exchange. Methodology
- Topic
- Statistical operations (links to the Inventory of Statistical Operations)
- Concepts associated
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There are no related concepts