Organisation's overdraft appears in Times (4)
I believe the answer is:
body
'organisation's' is the definition.
(thesaurus)
'overdraft appears in times' is the wordplay.
'overdraft' becomes 'od'.
'appears in' is an insertion indicator.
'times' becomes 'by' (I've seen this in other clues).
'od' inserted within 'by' is 'BODY'.
(Other definitions for body that I've seen before include "Physical structure of an organism" , "organisation" , "Physique" , "Group of persons thought of as an entity" , "Full flavour in wine" .)