Article 385 of the Act provides that ”a civil contract means an agreement between the parties with regard to the statement of reasons, modification or termination of civil rights and obligations”. In this regard, the word ”establishment”, which refers to the beginning of something as a past event, can be interpreted in such a way that no contractual right or obligation can be ”founded” before the conclusion of a contract. In other words, the performance of the obligations arising from a contract must take place after its conclusion and cannot be before its conclusion. This is also reflected in other provisions of the Civil Code relating to the offer and acceptance in the context of the conclusion of the contract. Rebecca Gardner, Corporate & Commercial Partner at Howat Avraam Solicitors, comments: Document backsating is a surprisingly common request from clients. .