debt restructuring

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；

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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。

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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。

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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。

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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。

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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。

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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.

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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。

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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.

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