以资抵债

以资抵债业务对上市公司业绩的影响有多大呢？

What effect do the related transactions have on the listed companies ?

论以资抵债过程中的资产评估问题&从价值类型和评估方法角度的分析

Appraisal in Paying Debts by Assets : Value Type and Valuing Perspective

以资抵债是盘活不良贷款的重要手段，但不良贷款所产生的风险同时也可能随之转移到了抵债资产上。

To settle debts with assets is an important means to make bad assets living , but the risk from non-performing loan will probably shift to mortgaged assets .

企业股份制改造资产评估增值的会计税务处理论以资抵债过程中的资产评估问题&从价值类型和评估方法角度的分析

The Accounting Taxation Methods of the Estimating Rise in Assets Value in the Course of the Enterprise 's Stock Transforming . Appraisal in Paying Debts by Assets : Value Type and Valuing Perspective

上市公司关联方以资抵债方案须经股东大会审议批准，关联方股东应当回避投票。

The proposal of the listed company 's associated party on offsetting debts with assets must be examined and approved by the shareholders ' general meeting , and the shareholders of the associated party shall withdraw from voting .

本文对1998-2002年深圳上市公司的关联性以资抵债业务进行了分析，发现其具有很强的目的性：资金转移和盈余管理。

This thesis analyzes the related transactions of repaying debts with non-cash assets in Shenzhen listed companies between 1998 and 2002 . We find that there is a clear motive when having the related transactions : capital transfer or earnings management .

随着农村信用社改革的逐步深入，不良贷款清收处置力度不断加大，以资抵债作为保全信贷资产的方式之一，成为农村信用社压降不良贷款的主要手段。

With the gradual deepening of the reform of Rural Credit Cooperatives and the increasing of bad loan disposal efforts , using assets as the debts as a way of preservation of the credit assets is becoming the primary means for rural credit cooperatives to decrease non-performing loans .