TDR

(redirected from troubled debt restructuring)
Also found in: Financial.
AcronymDefinition
TDRTime Domain Reflectometer
TDRTraining in Tropical Diseases
TDRTransfer of Development Rights
TDRTokyo Disney Resort
TDRTime-Domain Reflectometry
TDRTransgender Day of Remembrance
TDRThe Drama Review (journal)
TDRTrusted Digital Repository (various organizations)
TDRTasks, Duties and Responsibilities
TDRTerm Deposit Receipt (banking)
TDRTropical Disease Research
TDRTransmit Data Register (computer programming)
TDRUNDP-World Bank-WHO Special Programme for Research and Training in Tropical Diseases
TDRTrust Deed and Rules (pensions)
TDRTotal Disc Replacement
TDRTransparent Data Reduction
TDRTechnical Design Reports
TDRTechnical Design Report
TDRTimeout Detection and Recovery
TDRThe Designers Republic (graphic design organization)
TDRThe Damage Report (show)
TDRTime Delay Relay
TDRTransfer Development Rights
TDRTypically Deleted Region (genetics)
TDRTaiwan Depositary Receipt
TDRTechnical Dress Rehearsal (healthcare)
TDRTorch and Drill Resistant (door construction)
TDRTroubled Debt Restructuring
TDRTime Depth Recorder (marine biology)
TDRTranslucent Dark Red (guitar color)
TDRTest de Diagnostic Rapide (French: Rapid Diagnostic Test; medical testing procedure)
TDRTurbo Diesel Register
TDRTransportation Discrepancy Report
TDRTime of Day Routing (telecommunications)
TDRTvornica Duhana Rovinj (Croatian tobacco factory)
TDRTypographic Desk Reference (book; Oak Knoll Press)
TDRTicket Deposit Receipt (railway travel)
TDRThe Dragon Reborn (Wheel of Time; book 3)
TDRTransferrable Development Rights
TDRTime-Dependent Routing
TDRThe Dartmouth Review (Dartmouth College)
TDRTear Down & Redesign (electronics)
TDRTest Drivers Racing (Volvo)
TDRTraining Device Relocation
TDRTechnical Design Review
TDRTerrace Dining Room (American Univesity)
TDRTest de Dépistage Rapide (French: Rapid Screening Test; healthcare)
TDRTraining Development Resource (various companies)
TDRTerminal Departure Report (shipping)
TDRTourism Destination Region
TDRTotal Debt Ratio
TDRTest Data Register
TDRTime Delay Reflectometry
TDRToxicology Desk Reference
TDRTorque-Differential Receiver
TDRTracking Data Relay
TDRTraining Device Requirement
TDRTerre de Recherche (French: Earth Search; website design business; Monaco)
TDRTerminal Doppler Radar
TDRTube Deposit Rater (aviation)
TDRTeardown Deficiency Report
TDRTest Deficiency Report
TDRTest Discrepancy Reports
TDRTotal Defect Rate
TDRTitan Dining Room (University of Detroit Mercy)
TDRTarget Detection and Recognition
TDRTrain Data Recorder
TDRTarget Discrimination Radar
TDRTraffic Distribution Record
TDRTax Data Record
TDRTechnical Data Request
TDRTracking Data Reformatter
TDRTonnage Distribution Roster
TDRTool Design Request
TDRTape Dump Run
TDRTactical Data Radio
TDRTracking Discrepancy Report
TDRTechnical Data Rights
TDRThree-Dimensional Recursive (search algorithm)
TDRTechnical Director's Review
TDRTailoring Decisions Record
TDRTechnical Directive Record
TDRTIMS Document Review form
TDRTransmitter Data Relay
TDRTransmittal Document Register
TDRTransfer Data Records
TDRTechnical Data Requirement
TDRTestis Determining Region
TDRTrial Date Remains (court documents)
TDRTechnical Discrepancy Record
TDRTime-Division Relaying
TDRTrack Data Report
TDRTime Delay Register
References in periodicals archive ?
Because of the increased volume of delinquencies and the concern regarding TDR reporting requirements, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2011-02, A Creditor's Determination of Whether a Restructuring Is a Troubled Debt Restructuring, to help clarify what factors trigger TDR classification.
In December 2008, the gain resulting from the execution of the loan modification agreement, calculated in accordance with SFAS 15, was determined as follows: Transaction costs paid in cash $ 93 Loan modification and forbearance agreement, principal plus future estimated interest payments 18,901 Deferred transaction costs 104 Total consideration paid 19,098 Amount outstanding under original indenture (21,625) Interest accrued under original indenture (563) Gain on troubled debt restructuring $(3,090) Modification: future cash payments exceed the canying amount.
FASB issued an exposure draft that contains clarifying guidance intended to improve consistency and transparency in financial reporting about troubled debt restructurings.
EXHIBIT 2 Number of Filers Audited by Non Big Four Issuing APB Opinion 30 Extraordinary Items, 2005-2009 Type Gain on Troubled Debt Restructuring 9 Excess Insurance Proceeds from Asset Loss 4 Legal Settlement 3 Audit Opinion Unqualified 4 Internal Control Limitation 1 Going Concern 11 Impact Gain 15 Loss 1 Total Occurrences 16 There were several cases where companies discussed "extraordinary" gains and losses in the notes, but did not classify the items as extraordinary on the income statement.
94-1, Application of Statement 115 to Debt Securities Restructured in a Troubled Debt Restructuring, securities received in connection with a debt restructuring are subject to Statement no.
114, a loan also is impaired when its original terms are modified in a troubled debt restructuring. Thus, the statement also amends FASB Statement No.
With Precision LM, lenders are able to set up discounts with both accretable and non-accretable components, automate processes such as stop and re-start accruals, deferred revenue recognition, expected cash flow processing, impairment modeling, perform loan modification modeling, and troubled debt restructuring (TDR) classification.
READ more on troubled debt restructuring CUTimes.com/troubleddebt
if a loan that was restructured in a troubled debt restructuring involving a modification of terms before the effective date of this Statement is not impaired based on the terms specified by the restructuring agreement, a creditor may continue to account for the loan in accordance with the provisions of [FASB] Statement [no.] 15 [Accounting by Debtors and Creditors for Troubled Debt Restructurings] prior to its amendment by this Statement."
In-substance foreclosures were first discussed in the authoritative accounting literature in June 1977, in FASB Statement 15, Accounting by Debtors and Creditors for Troubled Debt Restructuring. Paragraph 34 of the Statement states:
The board also sent out for a 30day comment period a proposed rule requiring federally insured credit unions to have written loan workout policies and calculate and report troubled debt restructuring loan delinquencies based on restructured contract terms.
The registrant enters into an SFAS 15 troubled debt restructuring. The restructured debt instrument may have the characteristics of a marketable debt security.