Alternatives for Adjusting the Debts towards Banks of the Companies facing Financial Difficulties and their Implications

The paper approaches the issue of restructuring of bank loans, under conceptual aspects,but, mainly, in an applicative manner, as financial phenomenon, which manifests itself, particularly within the context of the debtor companies confronted with financial difficulties, especially on the background of the recession and economic crisis. There are analyzed the premises of triggering and technical modalities of making (implementing) restructuring of bank loans, the author identifying perfectible elements and specific implications of it both at micro and macro level.