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Before insurance is paid, a bank may set off its dues by way of:

ANaming
BNetting
CNesting
DNulling
Answer & Solution
Correct answer: B. Netting
1. The set off is taken as on the cut off date. 2. Insurance then applies to what is left. 3. So the answer is yes, dues are netted first. _Source: DICGC, Guide to Deposit Insurance_
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