Acceptances Outstanding (SF.BS.AcceptancesOutstanding) refers to the contingent liabilities from transactions mediated by a bank for customers. The intermediary bank may earn fees on intermediation or marginal gains/losses on such transactions.

Acceptances Outstanding (SF.BS.AcceptancesOutstanding) does not include:

• Bankers’ acceptances, bank overdrafts (classified as Commercial Paper (SF.BS.CommercialPaper))
• Customer acceptances outstanding that constitute a contra account to acceptances outstanding (classified as Customer Acceptances (SF.BS.CustomerAcceptances))

Related Entries

• Accounts Payable (SF.BS.AccountsPayable)
• Accounts Receivable – Trade, Gross (SF.BS.AccountsReceivable_TradeGross)
• Accounts Receivable – Trade, Net (SF.BS.AcctsReceivable_TradeNet)
• Accrued Expenses (SF.BS.AccruedExpenses)
• Accrued Investment Income (SF.BS.AccruedInvestmentIncome)