The financial assets that originate from lending money. Originated loans represent a contractual right to receive cash or other financial assets from another entity. The originated loans and any amounts receivable out of which are presented in an entity’s accounts on the basis of settlement periods, specifying borrowers’ commitments, whose execution is secured by a certain type of guarantee and/ or the borrower’s assets, separately.

In the opposite scenario, i.e., when an entity borrowers money, financial liabilities originate (or the so-called received loans).