Definicija: contractual arrangement between two parties who each owe each other a monetary debt. Essentially, it means that the parties have agreed that, when they transact with each other there will at any time be just one amount owed by the party whose notional cross-claim is worth less than his counterpart
Vir definicije: Set-off and netting—overview, Lexis PSL
Vir - besedilo: 32000L0012 Directive 2000/12/EC of the European Parliament and of the Council of 20 March 2000 relating to the taking up and pursuit of the business of credit institutions, whereas(52)
Vir - besedilo: 31996R2223 Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community