Group	Note	2012 €'000	2011 €'000
Amounts due from Participating Institutions:
Due diligence valuation adjustment	17.1	-	146,598
Value to transfer settlement	17.2	-	141,886
Unsettled overdraft positions	17.3	78,953	120,659
Total		78,953	409,143
Amounts due from Participating Institutions:
Due diligence valuation adjustment	17.1	-	(3,523)
Value to transfer settlement	17.2	-	(24,398)
Unsettled overdraft positions	17.3	(36,423)	(31,571)
Adjustments under Section 98 of the Act	17.4	-	(730)
Adjustments under Section 88 of the Act	17.4	-	(2)
Total		(36,423)	(60,224)
Current		42,530	348,919
Non-current		-	-

17.1 Due diligence valuation adjustment

A due diligence valuation adjustment is an adjustment to the original acquisition value of an asset, following the completion of due diligence. During 2012, due diligence was completed on all eligible loans acquired by NAMA.

17.2 Value to transfer date settlement

Value to transfer date settlement amount comprises net movements that occurred on the loans acquired by NAMA in the period between the loan valuation date and acquisition date. The loan valuation date is set by NAMA for each tranche of loan assets acquired. The movement includes principal, interest and derivative cash received, less approved qualifying advances and a funding cost in respect of the acquired loans. Any amount due to or from a Participating Institution is settled in cash or through the issuance or redemption of government guaranteed senior debt securities. All eligible assets were transferred to NAMA in 2012, and all value to transfer date amounts were settled by the reporting date.

17.3 Unsettled overdraft positions

NAMA legally acquired overdraft accounts attached to debtor loan accounts in 2010 and 2011. At 31 December 2012 the following amounts were receivable from and payable to the Participating Institutions for cash collected or paid out by the Participating Institutions in relation to NAMA debtors' overdraft accounts. Amounts due are generally only settled by NAMA and the Participating Institutions upon a terminating event such as account closure. Amounts settled may differ to the balances reported at year end.

Unsettled overdraft positions	Receivable	Payable
Balance at 31 December 2011	120,659	(31,571)
Movement in overdraft accounts during the year	(41,706)	(4,852)
Balance as at 31 December 2012	78,953	(36,423)

17.4 Adjustments under Sections 88 and 98 of the Act

The Act provides under Section 88 and Section 98 for the adjustment of the acquisition value of a loan subsequent to its acquisition where there has been an error in the acquisition process or value attributed to a loan. Adjustments under these Sections are recognised in accordance with accounting policy 2.19.

Settlement of Section 88 or 98 claims will be in the form of cash or a reduction / increase in further issuances of government guaranteed debt securities equal to the amount overpaid / underpaid to the Participating Institutions.