Net arithmetic and the settlement agreement

Two fictional institutions identify same-currency obligations for the same stated date: institution A owes institution B 800,000 units and institution B owes institution A 450,000 units. A classroom worksheet asks for the arithmetic difference. An employee then proposes sending only the difference in real settlement without checking the agreement, transaction eligibility or authorization. The records do not establish whether the two obligations may legally and operationally be netted. Students must distinguish a mathematical result from permission to change settlement instructions and explain which conditions remain relevant. The scenario supplies no insolvency opinion, cross-currency conversion, fees or taxes. It is an operations-control exercise, not a claim that every pair of opposite obligations automatically creates an enforceable netting arrangement.