Exchange creditors and Revaluation reserve: Difference between pages

Revision as of 11:34, 6 November 2015

A special accounting reserve recording the gains, net of any related losses, on the revaluation of tangible fixed assets.

Relevant accounting standards include Section 17 of FRS 102.

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-In a financial restructuring, exchange creditors are the creditors who agree to the restructuring.
+A special accounting reserve recording the gains, net of any related losses, on the revaluation of tangible fixed assets.
-They usually suffer a loss on the exchange of their original debt investments for other less valuable debt.
+Relevant accounting standards include Section 17 of FRS 102.
-This loss is sometimes known as a 'haircut'.
 == See also ==
-* [[Restructuring]]
+* [[FRS 102]]
-* [[Holdout creditors]]
+*[[Tangible asset]]
-* [[RUFO]]
-[[Category:Corporate_finance]]
-[[Category:Long_term_funding]]
-[[Category:Compliance_and_audit]]
-[[Category:Manage_risks]]
-[[Category:Risk_frameworks]]