Explanatory Notes for a Supreme Court judgment relating to: (i) the requirements for set-offs in cases where a party intends to set off its own obligation that is not due (but which has a due date) against its own claim that is already due; and (ii) in cases where a party intends to set off its own obligation against its own claim, but where the prescription period for the claim has passed and the counter-party invokes the prescription, whether the requirements for set-offs must be satisfied before the prescription period for the claim has passed (Supreme Court Judgment issued by the First Petty Bench on February 28, 2013)