文章基本信息

标题：OFFSETTING – A METHOD OF SETTLING OBLIGATIONS OF LEGAL ENTITIES
本地全文：下载
作者：Ovidiu-Constantin Bunget ; Alin-Constantin Dumitrescu
期刊名称：Romanian Economic and Business Review
印刷版ISSN：1842-2497
出版年度：2010
卷号：5
期号：4
出版社：Universitatea Romano-Americana
摘要：Offsetting is a specific method of settling mutual obligations, where the same persons are at the same time creditor and debtor one to another, and by means of which obligations are settled up to the smallest value. Offsetting of mutual obligations is a common way of settling debts, especially in the economic crisis marked by lack of liquidity, among others. There are different offsetting procedures provided by Romanian legislation, according to residence, size of offset amount and state’s involvement in the transaction. The analysis of each offsetting situations encountered in the practice of Romanian legal entities, highlights a series of particularities that should be properly considered for their validation.
关键词：offsetting; residents; non-residents; obligations