债务重组,对债权人来说其实质是资产重组,是一种资本运营形式。其与企业正常经营的收益与损失是不同的。本文就进行债务重组操作中遇到的具体问题作以下分析。一、债务重组损失与商业折扣之间的界限问题债务是指企业由于过去的事项而发生的现时义务,这种义务的结算将会引起含有 Debt restructuring, for creditors, the essence of asset restructuring, is a form of capital operation. Its normal operation with the company’s revenue and losses are different. This article analyzes the specific problems encountered in the debt restructuring operation. First, the debt restructuring losses and the boundary between commercial discounts Debt refers to the business as a result of past events and the current obligations, the settlement of such obligations will lead to contain