troubled debt restructuring


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troubled debt restructuring

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More clarity was needed to define what specific factors triggered a troubled debt restructuring classification because of the conflicting views on how creditors defined a TDR.
If a debtor does not otherwise have access to funds at a market rate for debt with similar risk characteristics as the restructured debt, the restructuring would be considered to be below a market rate and, therefore, should be considered a troubled debt restructuring.
The accounting results of a troubled debt restructuring vary depending on whether there is full settlement, modification of debt terms or a combination of modification and partial settlement.
However, not all troubled debt restructurings are covered under Statement no.
Total non-performing assets and troubled debt restructurings to total assets[sup.
With regard to asset quality, the company's non-performing assets (NPAs), consisting of nonaccrual loans, ninety days or more past due loans still accruing, loans considered troubled debt restructurings and other real estate owned, were reduced by USD4.
For troubled debt restructurings of financing receivables that occurred during the period, an entity must disclose qualitative information about how the modifications are factored into the determination of the allowance for credit losses by portfolio segment, and qualitative and quantitative information about how such modifications took place and their financial effects by class of financing receivables.
The ED would not adopt market value as an ongoing measurement for troubled debt restructurings.
Fitch views the conservative reserve release favourably given still elevated nonperforming asset levels, inclusive of high balances of accruing troubled debt restructurings.
As troubled debt restructurings (TDRs) increased during the global financial crisis, users of financial statements began to demand more-timely and more-detailed disclosures by reporting entities.
The proposed statement would also require that troubled debt restructurings, currently covered by FASB Statement 15, Accounting by Debtors and Creditors for Troubled Debt Restructurings, be accounted for at fair value by the creditor at the date of the restructuring.
Non-performing assets (NPAs), inclusive of troubled debt restructurings (TDRs) increased $192 million to $1.