If the post - modification terms of the debt concern any contingent sum receivable , the creditor shall not recognize the contingent sum receivable , nor he include it in the book value of the restructured debt 修改后的債務(wù)條款中涉及或有應(yīng)收金額的,債權(quán)人不應(yīng)當(dāng)確認(rèn)或有應(yīng)收金額,不得將其計(jì)入重組后債權(quán)的賬面價(jià)值。