English to German Bus/Financial Accounting IFRS

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"?

Vielen Dank im Voraus!