Adebtor and a creditor have negotiated new terms on a note. how can you determine whether the restructuring is a troubled debt restructure?

If the present value of the restructured flows using the original interest rate is less than the book value of the debt at the date of the restructure.

Debt restructuring is a procedure that permits a private or open organization, or a sovereign substance confronting income issues and money related trouble to lessen and renegotiate its reprobate obligations to enhance or reestablish liquidity with the goal that it can proceed with its operations.

you have to put the parentheses like this:

in fact, you have to perform the operation inside parentheses first, and then proceed in order: