5、以資產、將債務轉為資本等清償某項債務
　　5、以(yi)(yi)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)、將(jiang)債(zhai)(zhai)(zhai)(zhai)務(wu)(wu)轉(zhuan)為(wei)資(zi)(zi)(zi)(zi)本(ben)(ben)(ben)等方(fang)式清償(chang)某項(xiang)債(zhai)(zhai)(zhai)(zhai)務(wu)(wu)的(de)(de)(de)(de)一(yi)部分，并(bing)對該項(xiang)債(zhai)(zhai)(zhai)(zhai)務(wu)(wu)的(de)(de)(de)(de)另一(yi)部分以(yi)(yi)修(xiu)改(gai)(gai)其他債(zhai)(zhai)(zhai)(zhai)務(wu)(wu)條(tiao)件進行(xing)(xing)(xing)債(zhai)(zhai)(zhai)(zhai)務(wu)(wu)重(zhong)(zhong)(zhong)組(zu)。在(zai)(zai)這種(zhong)(zhong)方(fang)式下，債(zhai)(zhai)(zhai)(zhai)務(wu)(wu)人(ren)應(ying)先(xian)以(yi)(yi)支(zhi)付(fu)的(de)(de)(de)(de)現金(jin)、轉(zhuan)讓(rang)的(de)(de)(de)(de)非(fei)現金(jin)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)的(de)(de)(de)(de)公(gong)(gong)允(yun)價(jia)(jia)(jia)值(zhi)、債(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)人(ren)因(yin)放(fang)棄債(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)而(er)享有(you)的(de)(de)(de)(de)股權(quan)(quan)(quan)的(de)(de)(de)(de)公(gong)(gong)允(yun)價(jia)(jia)(jia)值(zhi)沖(chong)(chong)減重(zhong)(zhong)(zhong)組(zu)債(zhai)(zhai)(zhai)(zhai)務(wu)(wu)的(de)(de)(de)(de)賬面(mian)(mian)價(jia)(jia)(jia)值(zhi)，余(yu)額(e)與將(jiang)來應(ying)付(fu)金(jin)額(e)進行(xing)(xing)(xing)比較，據(ju)此計(ji)算債(zhai)(zhai)(zhai)(zhai)務(wu)(wu)重(zhong)(zhong)(zhong)組(zu)利得(de)。債(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)人(ren)因(yin)放(fang)棄債(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)而(er)享有(you)的(de)(de)(de)(de)股權(quan)(quan)(quan)的(de)(de)(de)(de)公(gong)(gong)允(yun)價(jia)(jia)(jia)值(zhi)與股本(ben)(ben)(ben)（或實收(shou)(shou)資(zi)(zi)(zi)(zi)本(ben)(ben)(ben)）的(de)(de)(de)(de)差額(e)作(zuo)為(wei)資(zi)(zi)(zi)(zi)本(ben)(ben)(ben)公(gong)(gong)積(ji)；非(fei)現金(jin)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)的(de)(de)(de)(de)公(gong)(gong)允(yun)價(jia)(jia)(jia)值(zhi)與其賬面(mian)(mian)價(jia)(jia)(jia)值(zhi)的(de)(de)(de)(de)差額(e)作(zuo)為(wei)轉(zhuan)讓(rang)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)損(sun)益，于當期(qi)(qi)確認。 　　債(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)人(ren)應(ying)先(xian)以(yi)(yi)收(shou)(shou)到(dao)的(de)(de)(de)(de)現金(jin)、受讓(rang)非(fei)現金(jin)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)的(de)(de)(de)(de)公(gong)(gong)允(yun)價(jia)(jia)(jia)值(zhi)、因(yin)放(fang)棄債(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)而(er)享有(you)的(de)(de)(de)(de)股權(quan)(quan)(quan)的(de)(de)(de)(de)公(gong)(gong)允(yun)價(jia)(jia)(jia)值(zhi)沖(chong)(chong)減重(zhong)(zhong)(zhong)組(zu)債(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)的(de)(de)(de)(de)賬面(mian)(mian)價(jia)(jia)(jia)值(zhi)，余(yu)額(e)與將(jiang)來應(ying)收(shou)(shou)金(jin)額(e)進行(xing)(xing)(xing)比較，據(ju)此計(ji)算債(zhai)(zhai)(zhai)(zhai)務(wu)(wu)重(zhong)(zhong)(zhong)組(zu)損(sun)失。 　　通常情況下，債(zhai)(zhai)(zhai)(zhai)務(wu)(wu)人(ren)與債(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)人(ren)通過以(yi)(yi)非(fei)現金(jin)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)、發行(xing)(xing)(xing)權(quan)(quan)(quan)益性(xing)證券(quan)、修(xiu)改(gai)(gai)負債(zhai)(zhai)(zhai)(zhai)條(tiao)件等方(fang)式進行(xing)(xing)(xing)債(zhai)(zhai)(zhai)(zhai)務(wu)(wu)重(zhong)(zhong)(zhong)組(zu)后，債(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)人(ren)對債(zhai)(zhai)(zhai)(zhai)務(wu)(wu)人(ren)會(hui)作(zuo)出(chu)部分讓(rang)步(bu)，以(yi)(yi)便使債(zhai)(zhai)(zhai)(zhai)務(wu)(wu)人(ren)重(zhong)(zhong)(zhong)新安排(pai)財(cai)務(wu)(wu)資(zi)(zi)(zi)(zi)金(jin)，或得(de)以(yi)(yi)清償(chang)債(zhai)(zhai)(zhai)(zhai)務(wu)(wu)。因(yin)此，如(ru)果在(zai)(zai)債(zhai)(zhai)(zhai)(zhai)務(wu)(wu)重(zhong)(zhong)(zhong)組(zu)中(zhong)(zhong)，債(zhai)(zhai)(zhai)(zhai)務(wu)(wu)人(ren)以(yi)(yi)非(fei)現金(jin)資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)或發行(xing)(xing)(xing)權(quan)(quan)(quan)益性(xing)證券(quan)的(de)(de)(de)(de)公(gong)(gong)允(yun)價(jia)(jia)(jia)值(zhi)大于債(zhai)(zhai)(zhai)(zhai)務(wu)(wu)人(ren)應(ying)償(chang)還的(de)(de)(de)(de)債(zhai)(zhai)(zhai)(zhai)務(wu)(wu)，則債(zhai)(zhai)(zhai)(zhai)權(quan)(quan)(quan)人(ren)沒有(you)在(zai)(zai)債(zhai)(zhai)(zhai)(zhai)務(wu)(wu)重(zhong)(zhong)(zhong)組(zu) 　　過程中(zhong)(zhong)作(zuo)出(chu)讓(rang)步(bu)，在(zai)(zai)這種(zhong)(zhong)情況下，也可不視為(wei)是(shi)一(yi)種(zhong)(zhong)債(zhai)(zhai)(zhai)(zhai)務(wu)(wu)人(ren)發生暫(zan)時(shi)性(xing)財(cai)務(wu)(wu)困難(nan)而(er)進行(xing)(xing)(xing)的(de)(de)(de)(de)債(zhai)(zhai)(zhai)(zhai)務(wu)(wu)重(zhong)(zhong)(zhong)組(zu)。應(ying)當在(zai)(zai)“資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)負債(zhai)(zhai)(zhai)(zhai)表(biao)”的(de)(de)(de)(de)流(liu)動資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)項(xiang)目(mu)中(zhong)(zhong)分別反映：“期(qi)(qi)貨(huo)會(hui)員(yuan)(yuan)資(zi)(zi)(zi)(zi)格投(tou)(tou)(tou)資(zi)(zi)(zi)(zi)”包(bao)括在(zai)(zai)“資(zi)(zi)(zi)(zi)產(chan)(chan)(chan)負債(zhai)(zhai)(zhai)(zhai)表(biao)”中(zhong)(zhong)的(de)(de)(de)(de)“長期(qi)(qi)股權(quan)(quan)(quan)投(tou)(tou)(tou)資(zi)(zi)(zi)(zi)”項(xiang)目(mu)內(nei)：“期(qi)(qi)貨(huo)損(sun)益”在(zai)(zai)“利潤表(biao)”上單(dan)列項(xiang)目(mu)反映；企(qi)業年度內(nei)申請退會(hui)、轉(zhuan)讓(rang)或被取消會(hui)員(yuan)(yuan)資(zi)(zi)(zi)(zi)格而(er)收(shou)(shou)回(hui)的(de)(de)(de)(de)會(hui)員(yuan)(yuan)資(zi)(zi)(zi)(zi)格投(tou)(tou)(tou)資(zi)(zi)(zi)(zi)，應(ying)作(zuo)為(wei)投(tou)(tou)(tou)資(zi)(zi)(zi)(zi)活動，在(zai)(zai)“現金(jin)流(liu)量表(biao)”中(zhong)(zhong)反映。?另外(wai)，在(zai)(zai)會(hui)計(ji)報(bao)表(biao)附注中(zhong)(zhong)，應(ying)當披露“期(qi)(qi)貨(huo)會(hui)員(yuan)(yuan)資(zi)(zi)(zi)(zi)格投(tou)(tou)(tou)資(zi)(zi)(zi)(zi)”、“提(ti)交質(zhi)押品的(de)(de)(de)(de)帳(zhang)面(mian)(mian)價(jia)(jia)(jia)值(zhi)”以(yi)(yi)及“持倉合(he)約的(de)(de)(de)(de)浮動盈利”等。