offset, n. Something (such as an amount or claim) that balances or compensates for something else; SETOFF. “Both setoff and recoupment existed at common law, but their scope has been modified, expanded, and ultimately merged by subsequent statutory and decisional law. The final equitable concept of ‘offset’ recognizes that the debtor may satisfy a creditor’s […]
total-offset rule. Torts. A theory of damages holding that the eroding effect of inflation offsets the accrual of interest on an award and makes it unnecessary to discount future damages to their present value.
One of two accounts that balance against each other and cancel each other out when the books are closed.
offset n. & v.冲销；抵销；抵偿；补偿 １使同一账户的对应方、或另一账户分类账的对应方相冲或平衡；２银行依法没收存款，冲抵违约贷款；３结清期权交易，即以相同性质的期权冲销已有的期权；４套期，如为保障资本收益而卖空〔short sale〕股票、或为定住商品价格而购买期货，或套做期权〔straddle〕，即购买一组相应证券的逆买入期权和卖出期权。
offset approach 相抵方式 为一种将雇员的社会保险或其他退休给付金与其应得的年金合在一起计算的相抵方式。一些雇主在支付退休金或伤残给付时，要减去该雇员的社会保险收入，理由是社会保险税收是雇主的业务开支，但他们应按社会保险给付金额的比例减去或相抵雇员的年金给付。
protection covenant. Oil & gas. The implied promise in an oil-and-gas lease that the lessee will protect the property against the loss of oil and gas by drainage from the producing reservoir by drilling one or more offsetting wells. • The covenant applies only if a reasonably prudent operator would drill the additional wells. —
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program trading. A form of computerized securities trading that usu. involves buying or selling large amounts of stocks while simultaneously selling or buying index futures in offsetting amounts.
ringing up. A method by which a group of commodities dealers discharge contracts for future delivery in advance by using offsets, cancellations, and price adjustments, thus saving the cost of actual delivery and change of possession. — Also termed ringing out.