المقاصـــة في العمــل المصــرفي

Abstract

The banks – set off is consider as one of the principal process that done by banks to liquidate their calculations .It consider as a manner to perform & guarantee, it consider also as abase to execute the process of exchange bills done by banks customer i.e the process to get the value of bills from the account of one customer to another through set off room so the subject deals with the concept of this process and its legal forms, legal nature and its relation with current account finally explain the legal procedures needed for its in order to become an guides for the specialist persons.