In addition, in the process of enterprise restructuring, the debt to capital link must be evaluated by intermediary institutions.
Enterprises must understand the difference between the two and avoid legal problems.
through this procedure, and can obtain some fixed assets that will be scrapped or idle for repayment by signing an agreement with the debtor.
From the above analysis, we can judge whether the construction enterprises carry out debt restructuring on the basis of whether there are substantial modifications to the debt conditions.
The evaluation object is the net assets of the enterprise.
Debt restructuring refers to the concession made by the creditor in accordance with the agreement agreed with the debtor or the ruling of the court when the debtor has financial difficulties.
For debt restructuring by modifying other debt conditions, the creditor shall take the fair value of the creditor’s rights after modifying other debt conditions as the book value of the creditor’s rights after the enterprise restructuring, and the difference between the book balance of the restructured creditor’s rights and the book value after the restructuring shall be recognized as the current loss.
After the registration of new enterprises, new accounting accounts will be established.
However, debt restructuring can ensure that creditors can recover most of their claims within a certain period of time.
Construction enterprises will incur some losses in the process of restructuring.
As long as the debt conditions have not been modified, selling one party’s products to the other party does not belong to the scope of debt restructuring; If the modification of debt conditions is involved and one party’s enterprise is in financial difficulties, it is a debt restructuring.
Debt restructuring is different from enterprise restructuring.
Construction enterprises can obtain additional tax revenue, technical resources, etc.
According to the understanding of the construction enterprise trading center, the losses of debt restructuring include the following aspects.
When a construction enterprise restructures its debts by Converting Debts into capital, the creditor shall recognize the fair value of the shares as its investment in the debtor, and the difference between its book balance and the fair value of the shares shall be recognized as the current loss.
Once the restructuring of enterprises is completed, the old enterprises need to apply for cancellation.
There is an essential difference between the continued operation of enterprises here and the continued operation of enterprises after restructuring.
Debt restructuring is different from product debt repayment.
The restructuring of enterprises requires the conversion of debts into capital.
It can be seen that creditors will not suffer restructuring losses.
Therefore, before debt restructuring, construction enterprises need to deeply and accurately grasp the connotation of debt restructuring…
Debt restructuring of construction enterprises is different from bankruptcy settlement.
Construction enterprises can continue to operate through debt restructuring; Bankruptcy liquidation is the last procedure for the enterprise to maintain, and in this link, the creditor may only get partial repayment, or may not get any repayment.
When the cash for paying off a debt is lower than the book value, the creditor shall recognize the difference between the book value of the restructured creditor’s right and the cash received as the current loss.