Debt reorganization means the matters which creditors and debtors amend their debt terms on the bases of agreements or court judgments.

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。

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The first part of the article analysis deferent kinds of reorganization and separate debt reorganization from others.

本文第一部分首先分析了重组的概念，把债务重组与其他形式的重组区分开来。

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Study on real option approach of corporate debt reorganization;

本论文是关于上市公司债务重组问题的研究。

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Icahn claims that as a result of Delphi's bankruptcy reorganization, the bank debt was converted into the right to receive 11 cents on the dollar plus additional but unspecified distributions based on future events.

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