|
A troubled debt restructuring (TDR) is defined as a debt restructuring in which a creditor, for economic or legal reasons related to a debtor's financial difficulties, grants a concession to the debtor that it would not otherwise consider. As such, in order for a debt restructuring to be a considered a TDR, two conditions must be present: #The debtor must be experiencing financial difficulties. #The creditor must grant a concession in consequence of the debtor's financial difficulties. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Troubled Debt Restructuring」の詳細全文を読む スポンサード リンク
|