| 单词 | set-off |
| 释义 | set-off set-off An agreement between the parties involved to set off one debt against another or one loss against a gain. A banker is empowered to set off a credit balance on one account against a debit balance on another if the accounts are in the same name and in the same currency. It is usual, in these circumstances, for the bank to issue a letter of set-off, which the customer countersigns to indicate agreement. A letter of set-off is also needed if the accounts are not in the same name, e.g. differently named companies in the same group. |
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