e rapt to sel-ot and the cntena for non-simultaneous settlement mechanisms el clearing houses to qualify for offsetting and is ap ed retrospectN*0y Novetlon of Dertvattves and Continuant:in of Hedge Accoundnp—Amendrmnb fo IAS 99 These amendments peon* rebel from oscontinung hedge accountng wren novabon of a denvat we d