gn to set-off' and the cntena for non-simultaneous sethement mecharnsms of clearing houses to qualify for offrieterg and is applied retrospectPiety Novstlon of Dedvsevett Si Continuation of Hedge Amounting - Amendments PI LAS 99 These an =stn. Ms provide rebel r ram O5O=Gwry hedge accounting when novabon of a derivative designated as a hedging instrument meets certain