It doesn't mean تجزئة divide but contrary; in the case of a solvency shortage to combine two or more accounts that belong to a certain client to obtain collection. Set off is an act usually made by a bank or financier firm against a defaulter client (عميل متخلف). The act is called as "a right of ‘set off’ or a right to ‘combine’ accounts.So; it may be rendered as توحيد جبري .