against the line account.

[Annulla]

Всем добрый день.

Работаю над руководством по деятельности Казначейства (англ-рус)
В следующем абзаце не могу понять, как это - against the line. Знаю, что бывают records above the line vs records below the line, а вот against...

Итак:
Treasury must receive prior approval from the Manager before introducing netting agreements. Moreover, they must continue to record credit on a gross basis AGAINST THE LINE even with a netting agreement signed.

Заранее благодарю

[garyg]

In order to prevent the unauthorized expenditure of funds or abuse of authority, bookkeepers have to match expenditures to specific grants of authority to spend money for a specific purpose

[Annulla]

That is clear.
So, in other words, to record credit AGAINST THE LINE = to record credit with simultaneous matching of expenditures to specific grants of authority ?

[garyg]

Yes, it's a matching process to keep the auditors happy :-)