It shall be recorded under this item the credits extended by the Institution to the customer in the form of opening documentary credits at the customer’s order without debiting him with the transaction value except in a contra account or without charging him with an advance cash prepayment to cover the opened credit.

But when the customer pays an advance cash prepayment or when the Institution debits the customer's account with the amount of the advance cash prepayment, then what should be mentioned in this column will be the remaining balance of the opened documentary credit after deducting the amount of prepayment.