71.   Two weeks ago, Denway said its Guangzhou Peugeot Automobile Co. joint venture had temporarily delayed making some loan payments amid negotiations to restructure its debt.

72.   Under the terms of the plan, private creditors will be offered a number of options to restructure the debt with Brady bonds.

73.   Under their guidance, Fidelity bought bonds of troubled companies at steep discounts, sometimes paying pennies on the dollar, and profited when the companies restructured their debt.

74.   When debt is restructured, as it often is in bankruptcy negotiations, the amount of the principal forgiven is treated as taxable income.

75.   Pharming, a publicly traded company, has financial troubles and is restructuring its debt.

76.   Piltel is already in talks with creditors to restructure its debt.

77.   A company in administration has legal protection from its creditors while an administrator takes over day-to-day management of the business and restructures its debts.

78.   American Skiing also said it would focus on boosting resort village development, restructuring its debt and attracting new capital.

79.   Analysts said land transfers are becoming an alternative for property developers to restructure their debts.

80.   And these, it said, will be hard hit should PAL seek to restructure its debts.