Concept selected: Reference month


Unpaid portfolio bills and management of client payments that expire in the reference
month are accounted for during said month.
Unpaid bills, both in portfolio and as management of client payments are accounted
for in the reference month when notification is given for non-payment
independently of the date on which the payment was made.


Unpaid Bills of Exchange. Methodology


Statistical operations

(enlaces al Inventario de Operaciones Estadísticas)

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