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What types of assets change be exchanged in a trouble debt restructuring settlement?

From the debtor’s perspective, they can really offer up and type of asset. It is up to the creditor to decide if they want to accept the asset in exchange for the extinguishment of the debt. The most common types of assets transferred include tangible assets (building, property, land), intangible assets (trademarks, patents, etc.) or equity in the company (i.e. stock or shares of debtor).

Types of assets that can be exchanged in TDR

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