1. What are the conditions for corporate debt restructuring? Debt restructuring, also known as debt restructuring, refers to a matter in which the creditor makes concessions in accordance with the agreement or ruling reached by the debtor when the debtor encounters financial difficulties.

Debt restructuring mainly has the following methods: 1. Use assets to repay debts. The assets usually used by debtors to repay debts mainly include: cash, inventory, financial assets, fixed assets, intangible assets, etc.

Paying off debt with cash usually refers to paying off debt with cash that is lower than the book value of the debt. If the same amount of cash is used to repay the debt owed, it is not a debt restructuring.

2. Conversion of debt into capital If the debtor converts the convertible corporate bonds payable into capital according to the conversion agreement, it is considered debt capital under normal circumstances and cannot be treated as debt restructuring.

3. Modify other debt conditions to reduce debt principal, lower interest rates, waive payable and unpaid interest, etc.

4. The combination of the above three methods adopts the debt restructuring form of the above three methods to repay the debt together.

(1) Part of the debt will be paid off with assets, and the other part will be converted into capital; (2) Part of the debt will be paid off with assets, and the other part will modify other debt conditions; (3) Part of the debt will be converted into capital, and the other part will modify other debt conditions.

Debt conditions; (4) Part of the debt will be paid off with assets, part of it will be converted into capital, and the other part will modify other debt conditions.

2. What are the key factors in modifying other debt conditions?

Modifying other debt conditions refers to debt restructuring in other ways than converting cash, non-cash assets, or debt into capital.

For example, the creditor agrees with the debtor to extend the debt repayment period, agrees to extend the debt repayment period but charges additional interest, or agrees to extend the debt repayment period and reduce the debt principal or debt interest.

(1) If other debt conditions are modified, the debtor shall use the fair value of the debt after modifying other debt conditions as the book value of the debt after restructuring.

The difference between the book value of the restructured debt and the entry value of the restructured debt is included in the current profit and loss (non-operating income).

If the modified debt terms involve a contingent amount payable, and the contingent amount payable meets the conditions for recognition of estimated liabilities, the debtor shall recognize the contingent amount payable as an estimated liability.

For example, the debt restructuring agreement stipulates that within a certain period after the debt restructuring, if the debtor's performance improves to a certain extent or meets certain requirements (such as turning losses into profits, getting out of financial difficulties, etc.), the debtor should pay a certain amount of additional money to the creditors. When the debtor bears the

When the contingent amount payable meets the conditions for recognition of estimated liabilities, the contingent amount payable shall be recognized as estimated liabilities.

The difference between the book value of the restructured debt and the sum of the book value of the restructured debt and the estimated liability amount is included in the current profit and loss (non-operating income).

Contingent payable amounts refer to amounts payable that need to be incurred based on the occurrence of certain events in the future, and the occurrence of such future events is uncertain.

If the contingent amount payable does not occur in the subsequent accounting period, the enterprise shall write off the recognized estimated liabilities and recognize non-operating income at the same time.

(2) If other debt conditions are modified, the creditor shall use the fair value of the creditor's rights after modification of other debt conditions as the book value of the creditor's rights after reorganization. The difference between the book balance of the creditor's rights after reorganization and the book value of the creditor's rights after reorganization shall be calculated in cash.

The debt repayment is handled according to the accounting treatment provisions for debt restructuring.

If the modified debt terms involve contingent receivables, the creditor shall not recognize the contingent receivables and shall not include them in the book value of the creditor's rights after reorganization.

Contingent receivables refer to the amounts receivable that need to be incurred based on the occurrence of certain events in the future, and the occurrence of such future events is uncertain.

3. What are the methods of debt restructuring and what are the conditions for debt restructuring? Debt restructuring methods mainly include: First, repaying debts with assets refers to a debt restructuring method in which the debtor transfers its assets to creditors to pay off debts.

The assets used by the debtor to pay off debts include cash assets and non-cash assets, mainly including: cash, inventory, various investments (including stock investment, bond investment, fund investment, warrant investment, etc.), fixed assets, intangible assets, etc.

Second, converting debt into capital refers to a debt restructuring method in which the debtor converts the debt into capital and the creditor converts the creditor's rights into equity.

When debt is converted into capital, for a joint-stock company, it is a conversion of debt into equity, and for other enterprises, it is a conversion of debt into paid-in capital.

As a result, the debtor increases its equity (or paid-in capital), and the creditor increases its long-term equity investment.

The debtor converts the convertible corporate bonds payable into capital according to the conversion agreement, which is a conversion under normal circumstances and cannot be treated as a debt restructuring.

Third, modifying other debt conditions refers to debt restructuring methods that modify other debt conditions, excluding the above two methods, such as reducing debt principal, reducing or eliminating debt interest, etc.