Amounts due to fellow subsidiaries, also known as intercompany receivables, refer to the amounts owed by one subsidiary to another within the same corporate group. In the context of accounting, when subsidiaries of a group owe money to other subsidiaries, these balances are typically managed and reconciled within the group's consolidated financial reporting process. Upon consolidating the group's financial statements, intercompany payables and receivables are eliminated in full, as they do not reflect external transactions but rather represent internal transactions within the same economic entity. The consolidation process adjusts for these balances to avoid inflating the assets or liabilities of the combined entity.