debt restructuring

But the Irish case also shows that the German view of how the eurozone should work is mistaken: fiscal sloppiness is not the main problem and fiscal retrenchment and debt restructuring are not the sole solutions.

但爱尔兰的例子还表明，德国关于欧元区应如何运作的观点是错误的：财政混乱不是主要问题，财政紧缩和债务重组也不是唯一的解决办法。

互联网摘选

More money will be needed if debt restructuring is unwisely ruled out.

如果不明智地放弃债务重组，就将需要更多资金。

互联网摘选

In order to reduce the burden of enterprise in debt, creditor can consult with debtor to implement debt restructuring, amend the term of repaying the debts according to the agreement with debtor or the arbitrament of court.

为了减轻债务企业的负担，债权人可以通过与债务人协商，按照与债务人达成的协议或法院的裁决修改债务偿还条件，实施债务重组。

互联网摘选

Test result shows that the debt restructuring revenue is correlated with asset scale, turn-loss-to-profit, ST company, stock-holding, debt-to-equity ratio;

检验结果表明，债务重组收益与资产规模、扭亏、ST公司、持股、资产负债率有显著的相关关系；

互联网摘选

Based on the explanation of the basic connotation of fair value, this paper analyzes the reason why fair value has been incorporated into china's new accounting standards and explores how fair value influence investment real estate, debt restructuring and exchange of non-monetary assets in its application.

摘要本文在阐述公允价值基本内涵的基础上，分析了公允价值被引入新会计准则的原因，探讨了公允价值的应用对投资性房地产、债务重组和非货币资产交换的影响。

provided by jukuu

At the same time, private creditors would be involved in any future debt rescheduling or restructuring through collective action clauses attached to eurozone government bonds after 2013.

此外，2013年后的欧元区国债将附带集体行动条款，规定私人债权人将参与未来任何债务重新安排或债务重组。

互联网摘选

Of course even a defaulting debtor, like Ireland, will need to secure new financing to make the economic restructuring that goes along with the debt restructuring viable.

当然，即使是违约的债务国，比如爱尔兰，也需要获得新融资，才能让与债务重组相伴的经济重组变得可行。

互联网摘选

The debt agreement would clear a major hurdle keeping Chrysler from restructuring outside of bankruptcy.

如果达成协议,将为克莱斯勒在破产法庭之外进行重组扫清一大障碍.

网络文摘精选

Corporate restructuring often arises from the financial distress and the forfeit of debt paying ability.

企业重整的发生起因于公司发生财务困难,公司丧失了偿还债务能力,使公司濒临宣告破产的窘境.

网络文摘精选

The authors discussed the appraisal approaches under the different disposals such as direct sale, exchange, disposal in kind, merge acquisition, debt restructuring, debt conversion, securitisation of debt, bankrupts liquidation.

本文尝试对债权直接出售或置换、实物处置、并购重组、债转股、证券化及破产清算等处置情况下的评估方法进行探讨。

互联网摘选

Debt restructuring is a major method to reduce or abolish debts of enterprises.

债务重组是企业减轻或免除债务的一种主要方式。

互联网摘选

However, with that restructuring likely to leave Greece with a ratio of debt to gross domestic product of more than 100 per cent, many investors have doubted it would be enough to prevent contagion to countries such as Italy and Spain.

然而，即使进行了这一债务重组，希腊债务相对其国内生产总值（gdp）的比例也很可能仍停留在100%以上，因此有许多投资者怀疑此举是否足以阻止债务危机向意大利和西班牙等国蔓延。

互联网摘选

Measurement attributes reintroduced to the "fair value", instead of the" old maxim book value"; Debt restructuring gains recorded in "non-operating income" recognized as income elements, and no longer included in the "capital reserve".

计量属性重新引入了公允价值，代替了旧准则中的账面价值；债务重组收益计入营业外收入确认为收入要素，而不再计入资本公积。

互联网摘选

Restructuring all of its debt into bonds issued under local law would be one way of thumbing its nose at the pesky holdouts and the US courts.

将所有债务重组为按照当地法律发行的债券，将是向恼人的拒绝重组债权人和美国法庭表达蔑视的一种方式。

互联网摘选

The purpose to review the debt restructuring standard of 2001 is to set up one that can accord with of our country actual conditions, guide, recombinate trading activity and can accord with international criterion that accounting convention integrate.

2006年准则的修订，其目的就是力图建立一套符合我国实际情况、指导重组交易行为并能够与国际会计惯例接轨的准则。

互联网摘选

Many of my colleagues in academia have blithely called on Greece to default, and thereby force an involuntary debt restructuring.

我在学术界的许多同事都曾乐此不疲地要求希腊违约，进而迫使其进行非自愿债务重组。

互联网摘选

But when the fair value measures the debt restructuring and the business combination under different control, the fair value is likely to be the tool of profit manipulation.

但公允价值对债务重组和非同一控制下企业合并进行计量时，很可能是利润操纵的结果；

互联网摘选