The two inscriptions were engraved on the short sides of a quadrangular block of white limestone found at Acraephia in Boeotia. These two accounts record the partial amnesty of debts contracted by Acraephia with two private individuals, the citizen Kallon (text a) and the Theban Euclid (text b). In the first document, the creditor and his descendants were rewarded with the privilege of the epinomia, the right to freely exploit pastures owned by the city. In the second one, there is no mention of privileges granted, but the sacred land of the god Apollo was chosen as a guarantee of debt, as a result of a decree enforce by the demos. The texts are generally dated to the second half of the third century BC, but there is not any clear chronological or historical reference in their contents; therefore, it is not possible to understand the reason that determined the financial crisis of Acraephia and its need to borrow money from wealthy citizens. Finally, it is interesting to note that these are not the only inscriptions engraved on the same stone. Other four texts were inscribed, including three catalogues of citizens of Acraephia and a fragmentary honorary decree. An analysis of these other inscriptions could possibly enrich the descriptive context of the two accounts, providing useful elements to better understand the financial situation of Acraephia.