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一、关于定义旧准则中债务重组的定义为:债权人按照其与债务人达成的协议或法院的裁决同意债务人修改债务条件的事项。新准则中则定义为:在债务人发生财务困难的情况下,债权人按照其与债务人达成的协议或法院的裁定做出让步的事项。通过对比定义可以看出,新准则调整了债务重组的范围。旧准则中任何修改某项债务条款均属于债务重组范围之内,而新准则突出强调了债务人发生财务困难和债权人最终做出让步。
I. Definition The definition of debt restructuring in the old standard is as follows: The obligee agrees to the debtor’s modification of the debt conditions in accordance with the agreement reached by the debtor or the court ruling. The new standard is defined as the case in which the obligor makes concessions in accordance with its agreement with the debtor or the court’s decision in the case of financial difficulties of the debtor. As can be seen by comparing the definitions, the new guidelines adjust the scope of debt restructuring. Any change to a debt clause in the old standard falls within the scope of debt restructuring, and the new standard highlights the financial difficulties of the debtor and the eventual concession by creditors.