抵销可分为法定抵销、约定抵销和破产抵销。
Set-off right is categorized into statutory set-off, contractual set-off and set-off in bankruptcy.
破产抵销权的行使必须具备相关的要件，保证破产抵销权依法行使。
Performing of right of bankruptcy offset must be provided with certain elements, according to the law strictly.
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.
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