Definition: Other accounts receivable/payable, excluding trade...

Category: European System of Accounts (ESA)

Financial claims arising from timing differences between distributive transactions or financial transactions on the secondary market and the corresponding payments (ESA 2010). 

Other accounts receivable/payable excluding trade credits and advances consists of all transactions in other accounts receivable/payable excluding trade credits and advances that is financial claims which arise from timing differences between distributive transactions or financial transactions on the secondary market and the corresponding payment. It includes also financial claims due to income accruing over time (ESA 1995). http://ec.europa.eu/eurostat/product?code=KS-02-13-269&mode=view European Union, Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union, Official Journal of the European Union No L 174, 26.06.2013, p. 1 - 727
Eurostat, "European System of Accounts - ESA 1995", Office for Official Publications of the European Communities, Luxembourg, 1996