| Possible values |  |
| Incoming receipt For example: A sales invoice or a purchase credit note. Outgoing payment For example: A purchase invoice or a sales credit note. For banks that receive the electronic bank statements (EBS) in the MT940 format, applicable only in Germany, the value from subfield 3 is taken from the field 61. If the value is D or RC, the value is an outgoing payment, otherwise, the value is an incoming receipt. |