浅谈债权人在债务重组中的实际损失

债务重组是当代社会解决债务纠纷的主要方法之一。从会计谨慎性原则及现代财务管理的资金时间价值观念考虑,由于重组的方式不同,债权人重组的损失包括直接损失和间接损失两部分。直接损失是指以低于账面价值的现金清偿某项债务和修改其他债务条件时将来应收金额低于重组债权账面价值时的损失;间接损失包括延期收款引起的利息损失、债务重组日后的或有损失以及用以抵债的非现金资产或股本的公允价值低于重组债务的账面价值时的损失。

Actual Losses of Creditors in IVA (Individual Voluntary Arrangement)

When confirming creditors' losses in IVA , the "Enterprises' Accounting Criteria IVA" stipulates as follows: When paying off a certain debt with cash lower than the book value and modifying other debt conditions, the part of sum receivable which is lower than the book value will be treated as creditors' losses in IVA. This case shall be confirmed to be present losses, that is to say, the direct losses shall be confirmed to be losses in IVA. However, considering the prudent principle of the accounting and the idea of capital and time value of the modern financial management, when IVA takes place, the direct losses and indirect losses shall be included for different ways of IVA and different losses of creditors in IVA.