Amounts due from fellow subsidiaries, as per the principles outlined in the accounting standards, refer to liabilities owed by one subsidiary to another within the same corporate group. When preparing consolidated financial statements, these intercompany balances are typically eliminated upon consolidation because they represent transactions within the same economic entity. However, if not consolidated, these balances would be disclosed in the individual financial statements of each subsidiary as part of trade and other receivables or payables, as required by the disclosure requirements for related party transactions and balances. The nature of the relationship, transaction types, and relevant transaction details must be disclosed according to the provisions of the associated accounting standards, such as the amount, terms and conditions, any unsettled items, and pricing policies.