债务重组是指债务人发生财务困难,由债权人对债务人所作出的让步,即对于债务人的到期债务,通过债权人与债务人协商或者法院裁定,债务人现在偿付的或者将来应付的债务小于债权重组时的账面价值。债权人实际收回的债权小于债权账面价值,因此产生债务重组损失。由于债务重组而没有 Debt restructuring refers to the financial difficulties of the debtor, the concession made by the creditor to the debtor, that is, the debt due to the debtor, through negotiation between the creditor and the debtor or the court ruled that the debt that the debtor now pays or payable in the future is less than the debts when debt restructuring value. Creditors actually received less than the debt claims book value, resulting in debt restructuring losses. Not due to debt restructuring