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Definition: Bills


Bills are defined as securities that give the holders the unconditional rights to receive stated fixed sums on a specified date. 

This definition is used both in SNA 1993 (§ 7.97 and 11.74) and in SNA 2008 (§ 11.64). United Nations, "System of National Accounts (SNA) 1993", United Nations, New York, 1993
European Commission (Eurostat), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (Statistics Division), World Bank, "System of National Accounts 2008", United Nations, New York, 2009