After institutions have reversed out the accounting offsetting, they may offset between those cash receivables and cash payables where both the related regular-way sales and purchases are settled on a delivery-versus-payment basis.
Ko institucije razveljavijo računovodski pobot, lahko pobotajo tiste denarne terjatve in denarne obveznosti, pri katerih se tako povezane običajne prodaje kot nakupi pobotajo po načelu dostave proti plačilu.