1.以非現(xian)金(jin)（包括庫存現(xian)金(jin)和銀行(xing)存款，下同）資(zi)產清償全部或部分債(zhai)務。?

　　2.修(xiu)改負(fu)債條(tiao)件清償全(quan)部(bu)或(huo)部(bu)分(fen)債務。包括延長(chang)還款期(qi)限、降低利(li)率(lv)、免去應(ying)付(fu)未付(fu)的利(li)息、減(jian)少本金等(deng)。?

　　3.債(zhai)務人通過(guo)發(fa)(fa)行(xing)權益性(xing)證(zheng)券清償全(quan)(quan)部或(huo)部分債(zhai)務。但是，以(yi)發(fa)(fa)行(xing)權益性(xing)證(zheng)券用于清償全(quan)(quan)部或(huo)部分債(zhai)務，在法律(lv)上有一(yi)(yi)定(ding)(ding)的限制(zhi)。例如，按照我國(guo)《公司法》規(gui)定(ding)(ding)，公司發(fa)(fa)行(xing)新股(gu)必須具備一(yi)(yi)定(ding)(ding)的條件，只(zhi)有在滿足《公司法》規(gui)定(ding)(ding)的條件后才能發(fa)(fa)行(xing)新股(gu)。?

　　4.以(yi)以(yi)上(shang)三種形式(shi)組合的方式(shi)清償全部(bu)或部(bu)分債務。?

　　通常情(qing)況下，債(zhai)(zhai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)與債(zhai)(zhai)權(quan)人(ren)(ren)通過以非(fei)現金(jin)資(zi)產(chan)、發行(xing)權(quan)益性(xing)(xing)證(zheng)券(quan)、修改負債(zhai)(zhai)條件等(deng)方式進(jin)行(xing)債(zhai)(zhai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)重(zhong)(zhong)組后，債(zhai)(zhai)權(quan)人(ren)(ren)對債(zhai)(zhai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)會(hui)作出部分讓步，以便使(shi)債(zhai)(zhai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)重(zhong)(zhong)新安排財務(wu)(wu)(wu)(wu)(wu)(wu)(wu)資(zi)金(jin)，或得以清償(chang)債(zhai)(zhai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)。因此，如果在(zai)債(zhai)(zhai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)重(zhong)(zhong)組中，債(zhai)(zhai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)以非(fei)現金(jin)資(zi)產(chan)或發行(xing)權(quan)益性(xing)(xing)證(zheng)券(quan)的公允價(jia)值大于債(zhai)(zhai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)(ren)應償(chang)還的債(zhai)(zhai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)，則債(zhai)(zhai)權(quan)人(ren)(ren)沒有在(zai)債(zhai)(zhai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)重(zhong)(zhong)組

　　過程中(zhong)作出讓步，在(zai)這種情況下，也可(ke)不視為(wei)是一種債(zhai)務(wu)人發(fa)生暫時性財務(wu)困(kun)難而進行(xing)的債(zhai)務(wu)重組。應當(dang)在(zai)“資(zi)(zi)(zi)(zi)產(chan)負債(zhai)表(biao)”的流(liu)動(dong)(dong)資(zi)(zi)(zi)(zi)產(chan)項目中(zhong)分(fen)別反映：“期貨會(hui)(hui)(hui)員資(zi)(zi)(zi)(zi)格(ge)(ge)投(tou)資(zi)(zi)(zi)(zi)”包括在(zai)“資(zi)(zi)(zi)(zi)產(chan)負債(zhai)表(biao)”中(zhong)的“長期股(gu)權投(tou)資(zi)(zi)(zi)(zi)”項目內：“期貨損益(yi)”在(zai)“利(li)潤表(biao)”上單(dan)列項目反映；企業(ye)年度內申請(qing)退會(hui)(hui)(hui)、轉讓或被取消會(hui)(hui)(hui)員資(zi)(zi)(zi)(zi)格(ge)(ge)而收回的會(hui)(hui)(hui)員資(zi)(zi)(zi)(zi)格(ge)(ge)投(tou)資(zi)(zi)(zi)(zi)，應作為(wei)投(tou)資(zi)(zi)(zi)(zi)活動(dong)(dong)，在(zai)“現金流(liu)量表(biao)”中(zhong)反映。?另(ling)外(wai)，在(zai)會(hui)(hui)(hui)計報表(biao)附注中(zhong)，應當(dang)披露“期貨會(hui)(hui)(hui)員資(zi)(zi)(zi)(zi)格(ge)(ge)投(tou)資(zi)(zi)(zi)(zi)”、“提交質(zhi)押品的帳面價值”以及“持倉合(he)約的浮動(dong)(dong)盈利(li)”等。