Definition: Other accounts receivable/payable, excluding trade credits and advances

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).
Source:
Eurostat, "European System of National and Regional Accounts - ESA 2010", Luxembourg, 2013
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