In international financial environment for settlement of debts there is a practice known as netting practice. The netting practice pertains to which one of the following ?

A

A practice by which subsidiaries of affiliates within the TNC network settle inter-subsidiary debts for the net amount owed during the post-transaction period.
B

A practice involving the sale of export accounts receivable to a third party within the TNC network.
C

A practice of purchasing an account receivable where the credit term exceeds the permissible limit within the TNC network.
D

Where the difference between international transaction of gross capital account receivables and payables are settled against current account receivables and payables.