a total accumulation of statements and purchases plus overdrafts and current payments due on mortgages,
hire purchase (
time payments) and loans and
bond or
share retirement but not the gross amount of mortgages,
hire purchase (
time payments) or loans or bonds. Bills owing does not
include any inter-
org bills owing. Bills owing includes outstanding
purchase orders against which
purchase has been activated but for which no
bill has been received yet.
(BPL 1 Jul 72R)