In the column of opened credits, the Institution shall record for each of the credit types the maximum limit opened for its customer, whether the latter has used the credit or not, and also whether the Institution has notified the customer in writing of its opening, or it has been opened pursuant to a verbal notice, or just after an internal approval. In all cases the amount of the opened credit should be mentioned even if no part thereof has been used.

With regard to the column of used credits, the Institution shall record for each of the credit types the amount actually used by the customer from the credit initial amount at the end of the month of report. Institutions should pay attention in particular to record the amount used by the customer as a used credit irrespective of whether the Institution has secured the credit from other institutions or not. Commercial papers in collection shall be considered as used credits if they were discounted. But if they were deposited by the customer for collection only they shall not be considered as used credits.