第三十三条债权人对破产企业负有债务的，可以在破产清算前抵销。
Article 33. Creditors which owe debts to the bankrupt enterprise may offset them before the bankruptcy liquidation.
受托人管理运用、处分不同委托人的信托财产所产生的债权债务，不得相互抵销。
The creditor's right and the debt caused when the trustee manages, utilizes and disposes the trust property of different trustors must not offset each other.
新债务人不能够向债权人主张原债务人可以向债权人主张的抵销权。
The new obligor may not exercise against the obligee any right of set-off available to the original obligor against the obligee.
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