Borrowing from the Central Bank also refers to the "borrowing from the Central Bank" accounting account, which is a liability account.

There are two forms of borrowing from the central bank, one is direct borrowing, also known as re-lending; the other is indirect borrowing, known as re-discounting.

The central banks of various countries usually regard lending to commercial banks as the main means of macro-financial control. The amount of such lending will directly constitute the base currency with the ability to be multiplied, and its interest rate will depend on the economic and financial situation. It is adjusted frequently according to changes in interest rates and is generally higher than the interbank lending rate. Under normal circumstances, commercial banks' borrowings from the central bank can only be used to adjust positions, supplement reserve shortfalls and make emergency adjustments to assets, but cannot be used for loans and securities investments.