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Microlesson · 5-min read

Sources of Short-Term Finance (Bank Facilities)

## Sources of Short-Term Bank Finance

Banks provide several facilities to meet a firm's short-term and urgent working capital needs. Each is governed by a sanctioned limit set by the bank.

### Key Facilities

FacilityWhat it is
Bank OverdraftA short-term borrowing facility for urgent funds. The bank sets a limit and can call back (recall) the overdraft on short notice.
Bills DiscountingWhen a company sells goods on credit, it draws a bill on the buyer and gets it discounted with the bank (receives cash now, less a discount). The bank fixes a discounting bill limit.
Bills AcceptanceThe company draws a bill of exchange on the bank; the bank accepts it, committing to pay the amount on a specified future date.
Line of CreditA bank's commitment to lend a certain amount of funds on demand, up to a specified maximum lending limit.
Letter of Credit (LC)An arrangement where the bank guarantees payment or negotiates documents on behalf of a customer under specified terms and conditions.
Bank GuaranteeThe bank guarantees payment to a third party (beneficiary) on behalf of its client, ensuring the client's obligations are met.

### How to remember the distinction

  • Overdraft / Line of Credit → the bank lends you money.
  • Bills Discounting → the bank buys your receivable early.
  • Bills Acceptance / LC / Bank Guarantee → the bank lends its creditworthiness (a promise to pay), not necessarily cash upfront.

⚠️ Common exam mistakes

  • Confusing Bills Discounting (bank buys/discounts a bill the company drew on its buyer) with Bills Acceptance (company draws a bill on the bank and the bank accepts/promises to pay).
  • Thinking a Letter of Credit or Bank Guarantee is an immediate cash loan — they are commitments/guarantees of payment, not direct funding.
  • Forgetting that a bank overdraft can be recalled on short notice, making it a less reliable permanent source.
Reference:
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