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.
第四十条债权人在破产申请受理前对债务人负有债务的，可以向管理人主张抵销。
Article 40 Where a creditor is in debt to the debtor before the application for bankruptcy is accepted, the former may lodge a claim with the administrator for offsetting the debts.
第四十二条合伙人个人负有债务，其债权人不得代位行使该合伙人在合伙企业中的权利。
Article 42 Where a partner has personal debts, his creditors may not subrogate his creditor's rights against such partner for the rights which the partner may exercise in the partnership.
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