Definition: Other accounts receivable/payable
European System of Accounts (ESA)
Financial assets and liabilities created as counterparts to transactions where there is a timing difference between these transactions and the corresponding payments (ESA 2010).
Financial assets which are created as a counterpart of a financial or a non-financial transaction in cases where there is a timing difference between this transaction and the corresponding payment (ESA 1995).
Eurostat, "European System of National and Regional Accounts - ESA 2010", Luxembourg, 2013