The available balance is the amount in the current account that the holder may use without having to pay interest or any other charges. This balance does not include amounts made available to customers as overdraft facilities, since the use of these amounts is normally subject to interest or charges.

The accounting balance is the amount corresponding to the result of the credit and debit transactions made in the current account.

It includes, namely, amounts corresponding to cheque deposits prior to those funds becoming available. These amounts are considered when calculating the accounting balance, but as the funds are not actually available, their use prior to the respective value date may imply the payment of interest or other charges.

The accounting balance may be positive or negative, which occurs when customers make overdrafts (credit overruns) or when using amounts made available by the credit institution as an overdraft facility.