This is the value of Bills of Exchange held by the reporting party as at the relevant date that have been accepted, or accepted and endorsed, by the reporting party.A bill of exchange is an unconditional order drawn (issued) by one party, sent to another party (usually a bank) for acceptance and made out to, or to the order of, a third party, or to bearer.Accepted bills of exchange have been signed by an entity as the drawee which 'accepts' liability to pay out the funds on the due date.Endorsement of a bill of exchange creates a contingent liability by the endorser to pay out the funds conditional on the bearer/holder demanding payment