Definition: Other accounts payable/receivable

External debt - IMF

Other accounts payable and receivable — see also "Trade credit" — include amounts due in respect of taxes, dividends, purchases and sales of securities, rent, wages and salaries, and social contributions.
Source:
International Monetary Fund (IMF), "External Debt Statistics: Guide for Compilers and Users; Appendix I. Specific Financial Instruments and Transactions: Classifications", Washington D.C., 2003
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