It should be noted that the entry on the left side of the balance sheet, "Acceptances," refers to bills of exchange which the bank has accepted for merchants and manufacturers who are importing goods and raw material, and have instructed the foreign exporters to draw bills on their bankers.

In the joy of her triumph doña Bernarda was thinking anxiously of her son's marriage to Remedios, and, coming down one peg on the ladder of her dignity toward don Matias, she began to treat the exporter as a member of the family, commenting contentedly upon the growing affection that united their two children.