См. также: offshore zone, official, off-balance-sheet, off-balance-sheet liability
Intention to create Legal Relations
The parties must intend that the offer and acceptance be binding upon them. There is a presumption operating in commercial contracts that the parties intend to create legal relations. (Website of Drukker Solicitors (www.drukker.co.uk))
Offer and acceptance are elements required for the formation of a legally binding contract: the expression of an offer to contract on certain terms by one person (the "offeror") to another person (the "offeree"), and an indication by the offeree of its acceptance of those terms. (Wikipedia)
An acceptance is one person's compliance with the terms of an offer made by another person or it is the unconditional consent to the terms of the offer. To make a binding contract the acceptance must exactly match the offer. The offeree must accept all the terms of the offer. However, in certain cases it is possible to have a binding contract without a matching offer and acceptance. (lawteacher.net)
Offer and acceptance are elements required for the formation of a legally binding contract: the expression of an offer to contract on certain terms by one person (the "offeror") to another person (the "offeree"), and an indication by the offeree of its acceptance of those terms. (Wikipedia)
