Accommodation bill (English spelling)

A bill issued for financial purposes without any substantial backing such as a commodity purchase or sale transaction. It is abbreviated as "yute". A typical example is when a person with poor financial resources asks another person with good credit to issue a bill with themselves as the payee, which they then discount at a financial institution to obtain funds. The bill is settled by repaying the issuer with funds obtained separately by the bill's maturity date. However, since bills are used by people with poor financial resources to manage their finances, there is a high risk of them becoming dishonored. Financial institutions try to identify and eliminate facilitation bills using various methods, such as making credit inquiries about the bill with the paying bank, investigating the origins of the bill, investigating the business relationship between the discounter and the bill payer, and analyzing the financial situation of the bill payer.

[Yutaka Inoue]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

商品の売買取引のような実体的な裏づけなしに、金融上の目的で振り出された手形のこと。融手(ゆうて)と略称される。典型的なものとしては、資金力のない者が信用のある他の者に依頼して自己を受取人とする手形を振り出してもらい、これを金融機関などで割り引いて資金を得る形態がある。手形期日までに別途調達した資金を振出人に返済して手形決済を行う。しかし、もともと資金力の弱い者が資金繰り操作のために利用する手形であるから、不渡りになる危険性が大きい。金融機関は、支払銀行に対するその手形の信用照会、手形の成因の追求、割引依頼人と手形支払人との取引関係の調査、依頼人の財務状況の分析など、種々の方法を用いて融通手形を識別し、排除しようと努めている。

［井上　裕］

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