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抵销由于具有简化债务清偿,便利当事人的功能,在国际商事交往中得到了越来越广泛的应用,2004年版的《国际商事合同通则》(以下简称《通则》)在1994年版的基础上增加了抵销的规定,并独立成章,2010年版《通则》又在增加的第十一章中规定了复数债务人与复数债权人的抵销权行使。其中,在抵销的效力、时效期间届满后抵销权的行使、复数债务人和复数债权人的抵销权三个方面,《通则》的规定具有非常鲜明的特色,值得我们借鉴与学习。
Offsetting has become more and more widely used in international commercial exchanges due to its function of simplifying debt settlement and facilitating parties. The 2004 edition of the “General Rules of International Commercial Contracts” (hereinafter referred to as the “General Rules”) has been increased on the basis of the 1994 edition The provisions of the set-off and independence, the 2010 edition of “General Rules” and in Chapter XI of the increase provides for the exercise of the right of set-off by plural debtors and plural creditors. Among them, the provisions of “General Rules” have very distinctive characteristics in the effectiveness of offsetting, the exercise of the right of set-off after the expiration of the limitation period and the right of set-off of the plural debtors and the plural creditors, which is worth our reference and study.