Non-bank trade-related credits comprise official export credits, which by their nature are long- term, and officially guaranteed or insured suppliers' credits, which are credits extended by exporters to importers abroad. They also include arrears and officially rescheduled amounts on officially guaranteed or insured financial credits since these are taken over by export credit agencies from the original bank creditors. Guaranteed financial credits made by banking institutions that do not report to the Bank for International Settlements (BIS) are also included here. These data only cover trade credits which have been guaranteed or insured by the official sector in the creditor country. They include credits extended to both the public and private sector in the borrowing country.