20 июня 2012 03:32
Поискал, как об этом говорят в англоязычном мире и прямого соотвествия не нашел. Вот что нашёл:
"Offset is the general right of one party to recover a debt owed by another through a deduction from monies owed by the first party to the second. Basically, there are two types of offsets: setoffs and recoupments. A setoff is an equitable right of offset where the mutually offsetting debts arise out of separate transactions. In contrast, a recoupment is the right of offset when the claim and the debt arise out of the same transaction."
"A setoff (aka offset) is the right for a creditor to reduce its loan to a debtor by subtracting what the creditor owes the debtor. Hence, each party is both a creditor and a debtor to the other party. If a party fails to pay its debt or if a party goes into bankruptcy, then the other party can offset the debt owed by the credit given.
Although states may have laws concerning setoffs, the right to a setoff is not based on statute or even on a contractual provision. The right of setoff is based on equity, since it is the most effective and immediate remedy for collecting a debt. And, as illustrated by the bank example above, the setoff right exists even if the mutual debts are based on different transactions.
However, if the mutual debts are based on the same transaction, then the right to offset mutual debts in what is known as recoupment is even greater. A common example of recoupment is when a writer receives an advance for a book from the book publisher, who then collects the royalties and uses it to repay the advance. In this case, the right to recoupment allows the publisher to apply postpetition earnings of the book to the prepetition advance, which would not be allowed in a setoff, since a setoff right in bankruptcy requires that both debts to have arisen prior to bankruptcy."
Сказал бы "mutual claims of the same type"