3.修改不包括上述(1)和(2)两种方式在内的债务条件,如减少债务本金、减少债务利息等。本准则将其简称“修改其他债务条件”。例如,甲企业因从乙企业购入一批原材料向乙企业开出一张面值为100万元、利率为3%、三个月期、到期日为199X 年5月31日的票据。由于财务困难,甲企业无法在5月31日偿清到期的应付票据。经与乙企业协商,达成如下协议:将票据的期限延期到7月31日,并将债务的帐面价值100.75万元(面值100万元和利息0.75万元)减至90万元(即减面值,又减已欠利息),延期内票据不计利息。这就属于修改其他债务条件进行债务重组。如果甲企业与乙企业达成的重组协议为:将票据的期限延期到7月31日,并将已欠利息0.75万元免除,延期内票据不计利息,也属于修改其他债务条件进行债务重组。4.以上三种方式的组合。 3. Modify the debt conditions that do not include the above two modes (1) and (2), such as reducing the principal amount of the debts and reducing the interest on the debts. This Code refers to its abbreviation as “modifying other debt conditions”. For example, Party A, due to purchasing a batch of raw materials from Party B, issued a bill with Party B whose face value is one million yuan and whose interest rate is 3% and whose three-month period expires on May 31, 199X. Due to financial difficulties, A enterprises can not pay due notes payable on May 31. After negotiating with the enterprise B, the following agreement was reached: the period of the bill was postponed until July 31, and the book value of the debt was reduced to RMB1,007,500 (nominal value of 1 million yuan and interest of RMB76,000) to RMB900,000 Face value, less interest owed), the notes during the extension of time excluding interest. This belongs to the revision of other debt conditions for debt restructuring. If the restructuring agreement reached between Party A and Party B is to postpone the term of the bill to July 31st and to exempt the interest already owed by RMB75,000, the bills will be interest-free for the rest of the year and be subject to the reorganization of other debt obligations. 4. The combination of the above three methods.