This is the outstanding balance of accounts at the relevant date classified by the reporting party as Category Four facilities, being overdrawn savings accounts and overdrawn limits on credit cards, overdrafts and line of credit advances.Outstanding balances should be reported net of interest and other income not taken to profit, and net of any amounts written off. For overdraft facilities and revolving lines of credit, the outstanding balance is to be reported as the total amount of the facility outstanding, and not the amount that the facility exceeds the previously approved limit. For overdrawn savings accounts, the outstanding balance represents the debit balance of the account.