周周记（二）：财务会计学习（18）

摘要：债务重组是指在债务人发生财务困难的情况下，债权人与债务人通过协商或法院裁定，对债务的清偿时间、金额或方式等进行重新安排，以达到减轻债务负担或改善债务偿还条件的目的。这种安排通常涉及债权人作出一定的让步。

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【周周记（二）：财务会计学习（18）】

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"Weekly Journal (2): Financial Accounting Study (18)"

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一、债务重组的定义

1. Definition of debt restructuring

债务重组是指在债务人发生财务困难的情况下，债权人与债务人通过协商或法院裁定，对债务的清偿时间、金额或方式等进行重新安排，以达到减轻债务负担或改善债务偿还条件的目的。这种安排通常涉及债权人作出一定的让步。

Debt restructuring refers to the situation where, when a debtor encounters financial difficulties, the creditor and the debtor, through negotiation or court ruling, rearrange the repayment time, amount, or method of the debt to achieve the purpose of reducing the debt burden or improving the debt repayment conditions. This arrangement usually involves the creditor making certain concessions.

二、债务重组的主要方式

2. The main ways to reorganize debts

根据《企业会计准则第12号——债务重组》，债务重组主要包括以下几种方式：

According to "Enterprise Accounting Standards No. 12 - Debt Restructuring", debt restructuring mainly includes the following methods:

1.以资产清偿债务，债务人用现金或非现金资产（如存货、固定资产等）清偿债务。

1. Repaying debt with assets, the debtor uses cash or non-cash assets (such as inventory, fixed assets, etc.) to repay the debt.

2.将债务转为资本，债务人将债务转为债权人持有的股份，即通过股权融资的方式清偿债务。

2. Converting debt into capital, the debtor converts the debt into shares held by the creditor, that is, repaying the debt through equity financing.

3.修改其他债务条件，包括减少债务本金、降低债务利息、延长还款期限等，但不包括前两种方式。

3. Modifying other debt terms, including reducing the principal amount of the debt, lowering the interest rate on the debt, and extending the repayment period, etc., but not including the previous two methods.

4.以上方式的组合，例如，债务人可以部分用资产清偿债务，同时修改剩余债务的偿还条件。

4. A combination of the above methods, for example, the debtor can partially repay the debt with assets and at the same time modify the repayment terms of the remaining debt.

三、债务重组的会计处理

3. Accounting treatment of debt restructuring

债务重组的会计处理分为债务人和债权人两个方面：

The accounting treatment of debt restructuring is divided into two aspects: the debtor and the creditor:

1. 债务人的会计处理，以现金清偿债务，债务人将重组债务的账面价值与实际支付现金之间的差额计入当期损益（营业外收入）。以非现金资产清偿债务，债务人将重组债务的账面价值与转让的非现金资产公允价值之间的差额计入当期损益。同时，转让的非现金资产公允价值与其账面价值之间的差额也需计入当期损益。将债务转为资本，债务人将债权人放弃债权而享有的股份的面值确认为股本（或实收资本），股份的公允价值与股本之间的差额确认为资本公积。重组债务的账面价值与股份公允价值之间的差额计入当期损益。修改其他债务条件，债务人将修改后的债务公允价值作为重组后债务的入账价值，差额计入当期损益。如果涉及或有应付金额，需根据《企业会计准则第13号——或有事项》确认预计负债。

1. The debtor's accounting treatment, if repaying debt with cash, the debtor recognizes the difference between the carrying amount of the restructured debt and the actual cash paid as current period income (non-operating income). If repaying debt with non-cash assets, the debtor recognizes the difference between the carrying amount of the restructured debt and the fair value of the transferred non-cash assets as current period income. At the same time, the difference between the fair value and the carrying value of the transferred non-cash assets also needs to be recognized as current period income. If converting debt into capital, the debtor recognizes the par value of the shares held by the creditor as share capital (or paid-in capital), and the difference between the fair value of the shares and the share capital is recognized as capital reserve. The difference between the carrying amount of the restructured debt and the fair value of the shares is recognized as current period income. If modifying other debt terms, the debtor recognizes the fair value of the modified debt as the book value of the restructured debt, and the difference is recognized as current period income. If there is a contingent payment amount involved, it needs to be recognized as a provision according to "Enterprise Accounting Standards No. 13 - Contingencies".

2. 债权人的会计处理，债权人将重组债权的账面余额与收到的现金或非现金资产公允价值之间的差额确认为债务重组损失，计入营业外支出。如果债权人取得债务人的股份，则按其公允价值计量，并确认相关损益。

2. The creditor's accounting treatment, the creditor recognizes the difference between the carrying balance of the restructured receivable and the fair value of the cash or non-cash assets received as a debt restructuring loss, and includes it in non-operating expenses. If the creditor obtains shares of the debtor, they are measured at their fair value, and related gains or losses are recognized.

四、债务重组的流程

4. The process of debt restructuring

1.识别债务问题，债务人识别并确认自身的财务困难，并与债权人沟通。

1. Identifying the debt problem, the debtor identifies and confirms its own financial difficulties and communicates with the creditor.

2.协商或裁定，债权人与债务人协商债务重组方案，或通过法院裁定。

2. Negotiating or ruling, the creditor and the debtor negotiate a debt restructuring plan, or through a court ruling.

3.签订协议，双方达成一致后，签订债务重组协议，明确重组方式及条件。

3.Signing an agreement, after both parties reach an agreement, they sign a debt restructuring agreement, clarifying the methods and conditions of the restructuring.

4.执行重组方案，根据协议内容，债务人履行重组义务，债权人进行相应的会计处理。

4.Executing the restructuring plan, according to the agreement, the debtor fulfills its restructuring obligations, and the creditor carries out the corresponding accounting treatment.

5.信息披露，债务人和债权人在财务报告中披露债务重组的相关信息。

5.Information disclosure, the debtor and the creditor disclose relevant information about the debt restructuring in their financial reports.

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