债务重组协议是指债权人和债务人之间签订的协议。债务重组又称债务重整，是指债权人在债务人发生财务困难情况下，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。
...人同其债权人签订一个转让契约，通过利用现有资产解决未偿 还的债务 • 债务重组协议（Accordi di Ristutturazione dei Debiti）：适用于公司或个人，由 债务人与占其债务60%以上的债权人达成的协议。
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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会计处理事项。
Debts re-composition means creditor allows debtor to modify accounting dealing matters according to the agreement with debtor or the ruling of court.
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。
Debt reorganization means the matters which creditors and debtors amend their debt terms on the bases of agreements or court judgments.
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。
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.
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