The article discusses the approaches of the legislation of foreign countries regarding the regulation of the right to offset in the event of bankruptcy of the counterparty. It has been established that foreign legal systems allow the exercise of the right to set off in the event of the counterparty's insolvency, if positive conditions for set-off have occurred before the commencement of bankruptcy proceedings in respect of one of the counterparties of the obligations terminated by the offset. The author identifies and formulates general patterns of regulation of the right to offset in case of bankruptcy of a counterparty in foreign legal systems.