The collateral register is generally a loose-leaf book with an alphabetical index, ruled as in Figure 27. A page is given to each account, and the balance should always show the amount of notes held as collateral. The collection diary is used to diarize collateral notes, the entries being made in red ink to distinguish them from ordinary collections. Where a large number of collaterals are received from customers they can be listed on separate sheets and the totals only entered in the register (Figure 28).