Provisions for the bad debts, fixed assets, inventories and construction in progress are more remarkable in the test of individual assets.

对单项资产减值的检验表明，坏账准备、固定资产减值准备、存货跌价准备和在建工程减值准备较为显著。

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Harvard had some variable-rate borrowings, and the derivatives effectively converted those debts into fixed-rate ones.

FORBES: Magazine Article

Inflation helps too, as debts are fixed at their historical values but wages should rise with inflation.

ECONOMIST: The global crash

In deflation the nominal value of debts remains fixed even as nominal wages, prices and profits fall.

ECONOMIST: Inflation is bad, but deflation is worse