债务重组完整.pptVIP

Troubled debt restructuring When changing the original terms of a debt agreement is motivated by financial difficulties experienced by the debtor (borrower), the new arrangement is referred to as a troubled debt restructuring. 债务重组：是指当债务人发生财务困难（financial difficulties）时，债权人做出让步并对原有债务条款进行修改（change the original terms of debt agreement）的事项。 Troubled debt restructuring The borrower is in financial difficulties (can not repay the money) 债务人陷入财务困难（无法还款） consequence 债务人(borrower)——债务重组利得 (gain on debt restructuring) 债权人(lender)——债务重组损失 (loss on debt r