一、债务减记的内涵(一)债务减记的概念债务减记指债务在规定期限内无法偿还,并且确定无能力偿还时,将债务作为不良债务进行核销,但是这种情况多发生在国有企业和国家债务中。欧债危机中的债务减记是由于希腊国债无法偿还,造成国债 First, the connotation of debt write-downs (a) the concept of debt write-downs Debt write-downs Refers to the debt within a specified period of time can not be repayable, and to determine the ability to repay, the debt written off as bad debt, but this happens in many cases State-owned enterprises and national debt. Debt write-downs in the debt crisis in Europe are due to the non-repayment of Greek government bonds, resulting in treasury bonds