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English to German translations [PRO] Bus/Financial - Accounting / IFRS
English term or phrase:to net off
Aus einer Anleitung, wie der IFRS 7 handzuhaben ist:
Assets held in foreign currency (e.g. bank accounts, cash, trade and other receivables etc.) should be shown as a positive number. Liabilities held in foreign currency (e.g. trade and other payables, loans, provisions, accruals etc) should be shown as a negative number. Positive and negative numbers can and should be *netted off*. The functional (local) currencies are listed down the left side and the foreign currencies are shown on the column headings to the right.
Heißt das hier einfach "gegeneinander aufrechnen"?