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不良资产处置是指通过综合运用法律允许范围内的一切手段和方法,对资产进行的价值变现和价值提升的活动。资产处置的范围按资产形态可划分为:股权类资产、债权类资产和实物类资产;资产处置方式按资产变现分为终极处置和阶段性处置。终极处置主要包括破产清算、拍卖、招标、协议转让、折扣变现等方式,阶段性处置主要包括债转股、债务重组、诉讼及诉讼保全、以资抵债、资产置换、企业重组、实物资产再投资完善、实物资产出租、实物资产投资
The disposal of non-performing assets refers to the activities of realizing the value and increasing the value of assets through the comprehensive use of all means and methods within the scope permitted by law. The scope of assets disposal can be divided into the following types of assets: equity assets, debt assets, and physical assets. Asset disposal methods are divided into ultimate disposal and periodic disposal according to the realization of assets. The ultimate disposal mainly includes bankruptcy liquidation, auction, tendering, agreement transfer, discounted cash, etc. The phased disposal mainly includes debt-to-equity swap, debt restructuring, litigation and litigation preservation, debt repayment, asset replacement, corporate restructuring, reinvestment of physical assets. Perfection, lease of physical assets, investment in physical assets