Account 511 " Cash equivalents " is debited with the amount of matured coupons, checks and bills for collection as well as discounted bills, by crediting the appropriate accounts.

For each bank account held, the entity uses a separate subdivision of account 512 " Banks ". Accounts with a credit balance cannot be offset against accounts with a debit balance.

Financial bills issued in relation to accounts receivable loans or in relation to assignment of foreign accounts receivable are recorded in sub-accounts of 519 " Short term bank advances ". Accrued interest related to these financing facilities is recorded in a subdivision of account 519.