Legal analysis: no legal offset must meet the conditions at the same time: 1. Both sides must owe each other debts. 2. Mutual liabilities must be due debts. 3. The types and nature of mutual debt rights should be the same. 4. The exercise of this right of set-off must be permitted by law and contractual nature.

Legal basis: Article 568 of the Civil Code of People's Republic of China (PRC). Where the subject matter of the debt is of the same type and quality, either party may offset its own debt with the other party's due debt. However, according to the nature of the debt, the agreement of the parties or the legal provisions, it shall not be offset.