Definicija: contractual arrangement between two parties who each owe each other a monetary debt; 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: LexisNexis
Vir - besedilo: International Valuation Standards IVS 250
Vir - besedilo: 31996L0010 Directive 96/10/EC of the European Parliament and of the Counci of 21 March 1996 amending Directive 89/647/EEC as regards recognition of contractual netting by the competent authorities
Vir - besedilo: 31996L0010 Direktiva Evropskega parlamenta in Sveta z dne 21. marca 1996 o spremembi Direktive 89/647/EGS glede priznanja pogodbenega poračunavanja neto saldov s strani pristojnih organov