If it is not present, this construction simply says that there was an offer while not specifying anything more specific about it, unless the word offer or its equivalent is left out and the Entity Offered is specified as a dependent directly on the verb extend itself, as in the banks ... extended [company] up to $90 million in revolving loans.
both the PAT as well as the restrictive attribute of the PAT (denoted as PAT(RSTR) can be the Entity Offered.