1 1 2000 10 1 1 2 9 3 19 4 32 5 41 6 52 7 67 8 85 9 102 1 2 18 3 settlement 4 5 6 5 10 A B 1 B 1 1 A B 1 A 7 A A A B B 8 9 2 20 7 3 5 10 4000 17 16 10 13 13 14 17 13 1600 11 17 goldsmith note 1899 12 13 6 3 3 14 15 ATM 1 1 16 17 100 100 100 100 18 19 3 20 ATM ATM ATM 21 22 23 ATM 24 2 netting 10 8 10 8 25 2 10 8 2 1 2 obligation novation 26 2 2 multilateral 2 bilateral A B 3 B C 2 C D 4 D A 5 4 =8