TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DEBT RESTRUCTURING [8 records]
Record 1 - internal organization data 2011-10-12
Record 1, English
Record 1, Subject field(s)
- Loans
- Foreign Trade
Record 1, Main entry term, English
- debt refinancing
1, record 1, English, debt%20refinancing
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- debt restructuring 2, record 1, English, debt%20restructuring
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Change in the agreed conditions of a credit or loan that favour the borrower, due to this party being unable to comply with its commitments or take advantage of market circumstances. The restructuring tends to involve extended payment terms, moratoria, interest rate reductions, setting up of grace periods, or the change from a variable to a fixed rate of interest. 3, record 1, English, - debt%20refinancing
Record number: 1, Textual support number: 1 CONT
Banks have had and will continue to have opportunities to restructure their portfolio of loans to designated countries by such means as debt auctions, debt purchases, debt swaps and debt refinancing. [Office of the Superintendent of Financial Institutions]. 4, record 1, English, - debt%20refinancing
Record number: 1, Textual support number: 1 OBS
Definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 5, record 1, English, - debt%20refinancing
Record 1, Key term(s)
- debt workout
Record 1, French
Record 1, Domaine(s)
- Prêts et emprunts
- Commerce extérieur
Record 1, Main entry term, French
- refinancement de la dette
1, record 1, French, refinancement%20de%20la%20dette
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- restructuration de la dette 2, record 1, French, restructuration%20de%20la%20dette
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Changement dans les conditions convenues d'un crédit ou d'un prêt de façon favorable pour le débiteur, étant donné l'impossibilité financière et patrimoniale de celui-ci profite de la conjoncture du marché. La restructuration inclut normalement le délai de paiements, le moratoire, la réduction du taux d'intérêt, l'établissement de périodes de grâce, le changement d'intérêt variable à fixe, etc. 3, record 1, French, - refinancement%20de%20la%20dette
Record number: 1, Textual support number: 1 CONT
Les banques continuent de restructurer leur portefeuille de prêts consentis aux pays désignés par la vente de titres aux enchères, l'acquisition de titres, les swaps de titres et la restructuration de ces dettes. [Bureau du surintendant des institutions financières]. 4, record 1, French, - refinancement%20de%20la%20dette
Record number: 1, Textual support number: 1 OBS
restructuration de la dette : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial. 5, record 1, French, - refinancement%20de%20la%20dette
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Préstamos
- Comercio exterior
Record 1, Main entry term, Spanish
- refinanciamiento de la deuda
1, record 1, Spanish, refinanciamiento%20de%20la%20deuda
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- reestructuración de la deuda 2, record 1, Spanish, reestructuraci%C3%B3n%20de%20la%20deuda
correct, feminine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Cambio en las condiciones pactadas de un crédito o préstamo de forma favorable para el deudor, debido a la imposibilidad financiera y patrimonial de éste para cumplir sus compromisos, o porque éste aprovecha la coyuntura del mercado. La reestructuración suele incluir aplazamiento de pagos, moratoria, reducción del tipo de interés, establecimiento de períodos de gracia o cambio de interés variable a fijo. 3, record 1, Spanish, - refinanciamiento%20de%20la%20deuda
Record number: 1, Textual support number: 1 OBS
reestructuración de la deuda: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 1, Spanish, - refinanciamiento%20de%20la%20deuda
Record 2 - internal organization data 1999-04-27
Record 2, English
Record 2, Subject field(s)
- Loans
Record 2, Main entry term, English
- troubled debt restructuring
1, record 2, English, troubled%20debt%20restructuring
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- debt restructuring 1, record 2, English, debt%20restructuring
correct
- loan restructuring 1, record 2, English, loan%20restructuring
correct
- restructuring of troubled debt 1, record 2, English, restructuring%20of%20troubled%20debt
correct
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Prêts et emprunts
Record 2, Main entry term, French
- restructuration de la dette d'un débiteur en difficulté
1, record 2, French, restructuration%20de%20la%20dette%20d%27un%20d%C3%A9biteur%20en%20difficult%C3%A9
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- restructuration de la dette 1, record 2, French, restructuration%20de%20la%20dette
correct, feminine noun
- réaménagement d'une créance en difficulté 1, record 2, French, r%C3%A9am%C3%A9nagement%20d%27une%20cr%C3%A9ance%20en%20difficult%C3%A9
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Modifications apportées aux modalités de paiement d'une dette par suite d'une concession faite par le créancier au débiteur en raison des problèmes financiers de ce dernier, concession qu'il n'aurait normalement pas faite en d'autres circonstances, mais qui lui permet d'espérer réaliser sur sa créance des rentrées de fonds ou des avantages supérieurs à ceux qu'il obtiendrait sans cette concession. La restructuration de la dette émane d'un accord entre le créancier et le débiteur, ou est imposée en vertu d'une loi ou par un tribunal. Elle peut se faire par transfert d'actifs ou de titres de participation du débiteur au créancier en règlement complet de la dette, ou encore par modification des modalités de règlement (délais, remises, etc.). 1, record 2, French, - restructuration%20de%20la%20dette%20d%27un%20d%C3%A9biteur%20en%20difficult%C3%A9
Record number: 2, Textual support number: 1 OBS
Le «rééchelonnement d'une dette» est un réaménagement des échéances de remboursement du principal et des intérêts d'une dette sur une période plus longue que celle qui était prévue antérieurement. 1, record 2, French, - restructuration%20de%20la%20dette%20d%27un%20d%C3%A9biteur%20en%20difficult%C3%A9
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1998-06-06
Record 3, English
Record 3, Subject field(s)
- Loans
Record 3, Main entry term, English
- debt restructuring facility 1, record 3, English, debt%20restructuring%20facility
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, French
Record 3, Domaine(s)
- Prêts et emprunts
Record 3, Main entry term, French
- service de restructuration de la dette
1, record 3, French, service%20de%20restructuration%20de%20la%20dette
proposal, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Préstamos
Record 3, Main entry term, Spanish
- servicio de reestructuración de la deuda
1, record 3, Spanish, servicio%20de%20reestructuraci%C3%B3n%20de%20la%20deuda
masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1998-04-24
Record 4, English
Record 4, Subject field(s)
- Public Sector Budgeting
- Financial and Budgetary Management
Record 4, Main entry term, English
- debt restructuring program
1, record 4, English, debt%20restructuring%20program
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- debt workout program 2, record 4, English, debt%20workout%20program
see observation
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
[The] bank may acquire all or any of the shares of, or ownership interests in, that entity or in any other entity designated by that government, if the acquisition is part of a debt restructuring program of that government. [Bank Act]. 3, record 4, English, - debt%20restructuring%20program
Record number: 4, Textual support number: 1 OBS
debt work-out program: term used by the World Bank. 4, record 4, English, - debt%20restructuring%20program
Record 4, French
Record 4, Domaine(s)
- Budget des collectivités publiques
- Gestion budgétaire et financière
Record 4, Main entry term, French
- programme de réaménagement de la dette
1, record 4, French, programme%20de%20r%C3%A9am%C3%A9nagement%20de%20la%20dette
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- programme de restructuration de la dette 2, record 4, French, programme%20de%20restructuration%20de%20la%20dette
correct, masculine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 CONT
[La] banque peut acquérir tout ou partie des actions ou titres de participation de l'entité ou de toute autre entité désignée par ce gouvernement si l'acquisition fait partie d'un programme de réaménagement de la dette publique du même gouvernement. [Loi sur les banques] 3, record 4, French, - programme%20de%20r%C3%A9am%C3%A9nagement%20de%20la%20dette
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Presupuestación del sector público
- Gestión presupuestaria y financiera
Record 4, Main entry term, Spanish
- programa de reestructuración de la deuda
1, record 4, Spanish, programa%20de%20reestructuraci%C3%B3n%20de%20la%20deuda
feminine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1997-01-01
Record 5, English
Record 5, Subject field(s)
- Farm Management and Policy
Record 5, Main entry term, English
- farm debt restructuring options 1, record 5, English, farm%20debt%20restructuring%20options
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record 5, French
Record 5, Domaine(s)
- Gestion et politique agricole
Record 5, Main entry term, French
- options de restructuration financière de la dette agricole
1, record 5, French, options%20de%20restructuration%20financi%C3%A8re%20de%20la%20dette%20agricole
feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 OBS
Source(s) : Agriculture, mai 1995. 1, record 5, French, - options%20de%20restructuration%20financi%C3%A8re%20de%20la%20dette%20agricole
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1996-02-28
Record 6, English
Record 6, Subject field(s)
- Banking
Record 6, Main entry term, English
- restructuring a debt 1, record 6, English, restructuring%20a%20debt
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 CONT
This may be done if a country: - has declared or requested a moratorium on payment of principal and/or interest on its foreign commercial bank debt extending beyond 180 days for interest or one year for principal, with a view to restructuring the debt. [Office of the Superintendent of Financial Institutions]. 1, record 6, English, - restructuring%20a%20debt
Record 6, French
Record 6, Domaine(s)
- Banque
Record 6, Main entry term, French
- restructurer une dette 1, record 6, French, restructurer%20une%20dette
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 CONT
Le surintendant peut prendre cette mesure lorsqu'un pays: - a déclaré ou demandé un moratoire sur le paiement du principal, des intérêts, - ou les deux, à l'égard des prêts consentis par des banques commerciales étrangères, et que ce moratoire vise une période supérieure à 180 jours dans le cas des intérêts et à un an dans le cas du principal, en vue de restructurer sa dette. [Bureau du surintendant des institutions financières]. 1, record 6, French, - restructurer%20une%20dette
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1993-02-15
Record 7, English
Record 7, Subject field(s)
- Taxation
Record 7, Main entry term, English
- restructuring of a debt obligation 1, record 7, English, restructuring%20of%20a%20debt%20obligation
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record 7, French
Record 7, Domaine(s)
- Fiscalité
Record 7, Main entry term, French
- restructuration d'une créance
1, record 7, French, restructuration%20d%27une%20cr%C3%A9ance
feminine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 OBS
Loi de l'impôt sur le revenu. Projet de loi, décembre 92, 20(1)e.1)(iii). 1, record 7, French, - restructuration%20d%27une%20cr%C3%A9ance
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 1990-09-27
Record 8, English
Record 8, Subject field(s)
- Organizations, Administrative Units and Committees
Record 8, Main entry term, English
- The $22 Billion Problem : options for the financial restructuring of farm debt
1, record 8, English, The%20%2422%20Billion%20Problem%20%3A%20options%20for%20the%20financial%20restructuring%20of%20farm%20debt
correct, Canada
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record 8, French
Record 8, Domaine(s)
- Organismes, unités administratives et comités
Record 8, Main entry term, French
- Le problème de 22 milliards de dollars : solutions possibles de restructuration de la dette agricole
1, record 8, French, Le%20probl%C3%A8me%20de%2022%20milliards%20de%20dollars%20%3A%20solutions%20possibles%20de%20restructuration%20de%20la%20dette%20agricole
correct, Canada
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 OBS
Renseignement retrouvé dans DOBIS. 1, record 8, French, - Le%20probl%C3%A8me%20de%2022%20milliards%20de%20dollars%20%3A%20solutions%20possibles%20de%20restructuration%20de%20la%20dette%20agricole
Record 8, Spanish
Record 8, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.
- Date Modified: