Interbank Deposit Received (Short-Term Borrowing)
Bank receives a 1-month deposit from another bank as a short-term funding source.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Nostro / CBJ Current Account | Asset (+) | 10,000,000.00 | - |
| Interbank Deposits Received (Liability) | Liability (+) | - | 10,000,000.00 |
💡 Accountant's Note
Interbank deposits received are a short-term funding liability. They are more volatile than retail deposits (hot money) and affect the bank's funding stability score under CBJ's Net Stable Funding Ratio (NSFR) calculations.
Practitioner & Systems Framework
💻 ERP Architecture
Same systems as placement — SAP TRM or Oracle FLEXCUBE MM. The NSFR impact of short-term interbank funding must be monitored daily by the Treasury/ALM team. CBJ Basel III rules assign a low Available Stable Funding (ASF) factor to short-term interbank deposits.
⚠️ Audit Flags
Auditors check that over-reliance on short-term interbank funding (concentration risk) is disclosed and within ALCO policy limits. Rates paid must be at market levels (avoid undisclosed subsidies to related-party banks). NSFR compliance is tested by CBJ.
📄 Required Documentation
SWIFT MT320 deal confirmation, dealing ticket, NSFR impact assessment, and ALCO funding mix report.
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Expert Analysis by Qusai Ahmad
General Accountant Supervisor & IFRS Specialist
Specialized in SAP GUI automation and Middle Eastern tax compliance. Building digital tools for the next generation of finance leaders.