The no-netting principle means that receivables and debts may not be offset against each other, nor may charges and income, save where charges and income derive from the same transaction, from similar transactions or from hedging operations and provided that they are not individually material.
Načelo, da neto izravnava ni dovoljena, pomeni, da se terjatve in dolgovi ne smejo medsebojno poračunavati, kakor tudi ne stroški in prihodek, razen če stroški in prihodek izhajajo iz istih transakcij, iz podobnih transakcij ali iz operacij za varovanje pred tveganjem in če zneski posamičnih transakcij niso pomembni.