Pogodbeni trgovski krediti (predplačila ali plačila na obroke glede na nedokončano proizvodnjo ali po nalogu in odloženi plačilni roki, ne glede na to ali vključujejo podpisano trgovsko menico ali ne) in njihovo financiranje s krediti, ki jih zagotavljajo kreditne ustanove.
Contractual trade credits (advances or payments by instalment in respect of work in progress or on order and extended payment terms, whether or not involving subscription to a commercial bill) and their financing by credits provided by credit institutions.