`debtor_name` (counterparty name, debtor)
debtor_name (counterparty name, debtor)
debtor_name records the debtor party name from the bank transaction. Bookkeeping uses counterparty names for matching when references are missing and for explaining statement entries during review, especially for non-invoice transactions.
Names also help link transactions to known parties when account identifiers are absent or unreliable.
Example values: Acme Oy, Example Customer AB.