查询词典 creditor terms

Article 12When other terms of a debt are modified, the creditor shall recognize the fair value of the credit after the modification of other terms of the debt as the book value of the restructured debt and shall handle the book balance of the debt to be restructured and the book value of the restructured debt in accordance with Article 9 of these Standards.

第十二条修改其他债务条件的，债权人应当将修改其他债务条件后的债权的公允价值作为重组后债权的账面价值，重组债权的账面余额与重组后债权的账面价值之间的差额，比照本准则第九条的规定处理。

If the post-modification terms of the debt concern any contingent sum receivable, the creditor shall not recognize the contingent sum receivable, nor he include it in the book value of the restructured debt.

修改后的债务条款中涉及或有应收金额的，债权人不应当确认或有应收金额，不得将其计入重组后债权的账面价值。

Article 2 Debt restructuring as used in these Measures refers to all the mattes involving modification of debt terms between the creditor and the debtor.

第二条 本办法所称债务重组是指债权人与债务人之间发生的涉及债务条件修改的所有事项。

Article 13Where a debt restructuring is made by a combination of the liquidation of a debt by assets, the liquidation of a debt by non-cash asset, the conversion of a debt into capital and the modification of other terms of a debt, the creditor shall offset, one by one, the cash received, the fair value of the non-cash asset received, and the fair value of the shares to which the creditor becomes entitled, against the book balance of the debt to be restructured, then handle it in accordance with Article 12 of these Standards.

第十三条债务重组采用以现金清偿债务、非现金资产清偿债务、债务转为资本、修改其他债务条件等方式的组合进行的，债权人应当依次以收到的现金、接受的非现金资产公允价值、债权人享有股份的公允价值冲减重组债权的账面余额，再按照本准则第十二条的规定处理。

Article 8Where a debt restructuring is made by a combination of the liquidation of a debt by assets, the liquidation of a debt by non-cash asset, the conversion of a debt into capital, and the modification of other terms of a debt, the debtor shall offset, one by one, the cash paid, the fair value of the non-cash asset transferred, and the fair value of the shares to which the creditor becomes entitled, against the book value of the debt to be restructured, then handle it in accordance with Article 7 of these Standards.

第八条债务重组以现金清偿债务、非现金资产清偿债务、债务转为资本、修改其他债务条件等方式的组合进行的，债务人应当依次以支付的现金、转让的非现金资产公允价值、债权人享有股份的公允价值冲减重组债务的账面价值，再按照本准则第七条的规定处理。

In the Civil Law Family,the collateral guarantor'srights of defense mainly are related to the invalidity of the underlying contract,the revocability of the underlying contract,the right of offset,the concurrentconditions,"Einrede der Unsicherkei",the invalidity of the guarantee contract.the period of validity,the special terms of immunity from the guarantor's liabilityand beneficiam excussionis.Under the case law of the Common Law Family,thesituations in which the collateral guarantor can claim the rights of defense mainlyinclude the situation of non-fulfillment of the guarantee condition,the situationrelated to the extent of guarantor's liability,the situation under which the creditordidn't perform his obligations,the situation related to the appropriation ofpayments,the situations related to fulfillment of purpose of guarantee,thesituation related to the creditor's laches,the situation related to the loss ofsecurities held by the creditor,the situation related to the discharge of theprincipal debtor,the situation related to the creditor connivance in the default ofthe principal,the situation related to the discharge arising by operation of law andthe situation related to the fiduciary duty.

大陆法系中，从属保证人对债权人的抗辩权主要有：主债务无效抗辩权、主债务可撤销抗辩权、抵销抗辩权、同时履行抗辩权、不安抗辩权、保证合同无效抗辩权、保证期间抗辩权、特殊免责抗辩权以及先诉抗辩权等；根据英美法系国家的判例法，从属保证人能够主张抗辩权的情形主要有：保证责任条件不成就的抗辩、关于保证责任范围的抗辩、债权人不履行义务的抗辩、关于债务清偿分配的抗辩、保证目的已实现的抗辩、关于债权人懈怠的抗辩、关于债权人享有的担保权益丧失的抗辩、债务人的债务免除抗辩、债权人对债务人违约纵容的抗辩、法律适用导致保证责任解除的抗辩、就信托义务原则提出的抗辩。

This IFRIC clarifies the accounting when an entity renegotiates the terms of its debt with the result that the liability is extinguished through the debtor issuing its own equity instruments to the creditor.

本国际财务报导解释厘清当企业重新协商其借款条款且决定将发行本身之权益工具予债权人以清偿其债务时之会计处理。

A debt restructuring under this System is an event in which the terms of a debt are modified as a result of a mutual agreement between a debtor and a creditor or a judgment by a court.

本制度所称的债务重组，是指债权人按照其与债务人达成的协议或法院的裁决同意债务人修改债务条件的事项。

Article 2The term "debt restructuring" refers to an event in which the terms of a debt are given in as a result of a mutual agreement between a debtor and a creditor or a judgment of a court when the debtor gets into a financial problem.

第二条债务重组，是指在债务人发生财务困难的情况下，债权人按照其与债务人达成的协议或者法院的裁定作出让步的事项。

Graf, without question, is the greatest women's player in history.

格拉芙，现在，毫无疑问是女子网坛历史上最伟大的选手。

If not, you will have to look around at all your important data.

如果没有，您将需要检查所有的重要数据。