(b) Troubled Debt Restructuring for a (TX)

8/4/2019 (b) Troubled Debt Restructuring for a (TX)

1/13

(b) Troubled debt re structuring for Ternium_S.A. (TX)

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TXTopics

(b)

Troubled

debt

restructuring

This excerpt

taken from the

TX 20-Ffiled Jun

29, 2007.

(b) Troubled

debt

restructuring

In June 2003,

Amazonia and

Sidor

concluded the

restructuring of

their financial

indebtedness.

Under IFRS,

those

companies

accounted for

their debt

restructuring

process in

accordance

with the

guidelines set

forth by IAS39, which states

that a

substantial

EXCERPTS ON THIS PAGE:

20 -F J un 29, 2007

6 -K May 7, 2007

20 -F J un 30, 2006

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nvest.com/stock/Ternium_S.A._(TX)/Filinghttp://www.wikinvest.com/stock/Ternium_S.A._(TX)/Filinghttp://www.wikinvest.com/stock/Ternium_S.A._(TX)/WikiCharthttp://www.wikinvest.com/stock/Ternium_S.A._(TX)/WikiCharthttp://www.wikinvest.com/stock/Ternium_S.A._(TX)/Data/Key_Metricshttp://www.wikinvest.com/stock/Ternium_S.A._(TX)/Data/Key_Metricshttp://www.wikinvest.com/stock/Ternium_S.A._(TX)/Data/Key_Metricshttp://www.wikinvest.com/stock/Ternium_S.A._(TX)/Topichttp://www.wikinvest.com/stock/Ternium_S.A._(TX)/Bearshttp://www.wikinvest.com/stock/Ternium_S.A._(TX)/Bullshttp://www.wikinvest.com/stock/Ternium_S.A._(TX)http://www.wikinvest.com/stock/Ternium_S.A._(TX)/Topichttp://www.wikinvest.com/stock/Ternium_S.A._(TX)/Valuation%20Fixed%20Assets%20Property%20Plant%20Equipmenthttp://www.wikinvest.com/stock/Ternium_S.A._(TX)/Valuation%20Fixed%20Assets%20Property%20Plant%20Equipmenthttp://www.wikinvest.com/stock/Ternium_S.A._(TX)/Accounting%20Pension%20Planshttp://www.wikinvest.com/stock/Ternium_S.A._(TX)/Valuation%20Fixed%20Assets-property%20Plant%20Equipmenthttp://www.wikinvest.com/stock/Ternium_S.A._(TX)/Valuation%20Fixed%20Assets-property%20Plant%20Equipmenthttp://ad.wikinvest.com/openx/delivery/ck.php?oaparams=2__bannerid=640__zoneid=108__cb=17df6c5c6e__oadest=http%3A%2F%2Fad.doubleclick.net%2Fclk%3B242303951%3B65127072%3By%3Fhttp%3A%2F%2Flanding.optionshouse.com%2Fpromo%2Ffree100%2Fwikinvest%2F%3Futm_source%3Dwikinvest%26utm_medium%3Dpublisher-banner-ads%26utm_campaign%3D300x250%26utm_content%3Dfree100http://www.wikinvest.com/stock/Ternium_S.A._(TX)/Filing/20-F/2007/F5553105http://www.wikinvest.com/stock/Ternium_S.A._(TX)/Topichttp://www.wikinvest.com/stock/Ternium_S.A._(TX)http://www.wikinvest.com/stock/Ternium_S.A._(TX)/Data/Key_Metricshttp://www.wikinvest.com/stock/Ternium_S.A._(TX)http://ad.wikinvest.com/openx/delivery/ck.php?oaparams=2__bannerid=583__zoneid=36__cb=8945f95ad5__oadest=http%3A%2F%2Fad.doubleclick.net%2Fclick%3Bh%3Dv2%7C3E1A%7C0%7C0%7C%252a%7Ce%3B237462578%3B0-0%3B0%3B60715636%3B31-1%7C1%3B40151167%7C40168954%7C1%3B%3B%3Bpc%3D%7BTPAS_ID%7D%253fhttps%3A%2F%2Fus.etrade.com%2Fe%2Ft%2Fjumppage%2Fviewjumppage%3FPageName%3Dpower_etrade_pro_platform_mvt%26SC%3DS047401%26ch_id%3DD%26s_id%3DWIKINV%26c_id%3DWRKRND%26o_id%3D60DAY%2B500http://ad.wikinvest.com/openx/delivery/ck.php?oaparams=2__bannerid=583__zoneid=36__cb=8945f95ad5__oadest=http%3A%2F%2Fad.doubleclick.net%2Fclick%3Bh%3Dv2%7C3E1A%7C0%7C0%7C%252a%7Ce%3B237462578%3B0-0%3B0%3B60715636%3B31-1%7C1%3B40151167%7C40168954%7C1%3B%3B%3Bpc%3D%7BTPAS_ID%7D%253fhttps%3A%2F%2Fus.etrade.com%2Fe%2Ft%2Fjumppage%2Fviewjumppage%3FPageName%3Dpower_etrade_pro_platform_mvt%26SC%3DS047401%26ch_id%3DD%26s_id%3DWIKINV%26c_id%3DWRKRND%26o_id%3D60DAY%2B500http://ad.wikinvest.com/openx/delivery/ck.php?oaparams=2__bannerid=583__zoneid=36__cb=8945f95ad5__oadest=http%3A%2F%2Fad.doubleclick.net%2Fclick%3Bh%3Dv2%7C3E1A%7C0%7C0%7C%252a%7Ce%3B237462578%3B0-0%3B0%3B60715636%3B31-1%7C1%3B40151167%7C40168954%7C1%3B%3B%3Bpc%3D%7BTPAS_ID%7D%253fhttps%3A%2F%2Fus.etrade.com%2Fe%2Ft%2Fjumppage%2Fviewjumppage%3FPageName%3Dpower_etrade_pro_platform_mvt%26SC%3DS047401%26ch_id%3DD%26s_id%3DWIKINV%26c_id%3DWRKRND%26o_id%3D60DAY%2B500http://ad.wikinvest.com/openx/delivery/ck.php?oaparams=2__bannerid=583__zoneid=36__cb=8945f95ad5__oadest=http%3A%2F%2Fad.doubleclick.net%2Fclick%3Bh%3Dv2%7C3E1A%7C0%7C0%7C%252a%7Ce%3B237462578%3B0-0%3B0%3B60715636%3B31-1%7C1%3B40151167%7C40168954%7C1%3B%3B%3Bpc%3D%7BTPAS_ID%7D%253fhttps%3A%2F%2Fus.etrade.com%2Fe%2Ft%2Fjumppage%2Fviewjumppage%3FPageName%3Dpower_etrade_pro_platform_mvt%26SC%3DS047401%26ch_id%3DD%26s_id%3DWIKINV%26c_id%3DWRKRND%26o_id%3D60DAY%2B500


2/13



modification of

the terms of an

existing debt

instrument

(whether or not

due to the

financial

difficulty of the

debtor) should

be accounted

for as an

extinguishment

of the old debt.For purposes of

IAS 39, the

terms are

substantially

different if the

discounted

present value of

the cash flows

under the new

terms,

including any

fees paid net of

any fees

received, is at

least 10 per

cent different

from the

discounted

present value of

the remaining

cash flows of

the original

debt

instrument. If

an exchange of

debt

instruments or

modification of

terms isaccounted for

as an

extinguishment,

any costs or

fees incurred

are recognized

as part of the

gain or loss on

the

extinguishment.

If the exchange

or modification

is not

accounted foras an

extinguishment,

any costs or


3/13



fees incurred

are an

adjustment to

the carrying

amount of the

liability and are

amortized over

the remaining

term of the

modified loan.

As the terms of

Sidors new

debt weredeemed to be

substantially

different (as

this term is

defined by IAS

39), that

company

recorded a

USD59.5

million gain on

restructuring in

fiscal 2003.

Under

US GAAP,

Sidor followed

the provisions

contained in

Statement of

Financial

Accounting

Standards

No. 15

Accounting by

Debtors and

Creditors for

Troubled Debt

Restructurings

(SFAS 15)which states

that in the case

of a troubled

debt

restructuring

(as this term is

defined by

SFAS 15)

involving a

cash payment

and a

modification of

terms, a debtor

shall reduce the

carrying

amount of the

payable by the

total fair value


4/13



of the assets

transferred and

no gain on

restructuring of

payables shall

be recognized

unless the

remaining

carrying

amount of the

payable

exceeds the

total futurecash payments

(including

amounts

contingently

payable)

specified by the

terms of the

debt remaining

unsettled after

the

restructuring.

Future interest

expense, if any,

shall be

determined by

applying the

interest rate

that equates the

present value of

the future cash

payments

specified by the

new terms

(excluding

amounts

contingently

payable) with

the carrying

amount of thepayable. Based

on the above,

no gain on

restructuring

has been

recorded by

Sidor under US

GAAP. The

US GAAP

adjustment to

net income

represents the

difference in

interest expense

for the year

arising from the

application of a


5/13



different

effective

interest rate

under

US GAAP as

compared to

IFRS.

This excerpt

taken from the

TX 6-K filed May

7, 2007.

(b) Troubled

debt

restructuring

In June 2003,

Amazonia and

Sidor

concluded the

restructuring of

their financial

indebtedness.

Under IFRS,

thosecompanies

accounted for

their debt

restructuring

process in

accordance

with the

guidelines set

forth by IAS

39, which states

that a

substantial

modification of

the terms of an

existing debt

instrument

(whether or not

due to the

financial

difficulty of the

debtor) should

be accounted

for as an

extinguishment

of the old debt.

For purposes of

IAS 39, the

terms are

substantiallydifferent if the

discounted

present value of
http://www.wikinvest.com/stock/Ternium_S.A._(TX)/Filing/6-K/2007/F5553109http://www.wikinvest.com/stock/Ternium_S.A._(TX)/Filing/6-K/2007/F5553109


6/13



the cash flows

under the new

terms,

including any

fees paid net of

any fees

received, is at

least 10 per

cent different

from the

discounted

present value of

the remainingcash flows of

the original

debt

instrument. If

an exchange of

debt

instruments or

modification of

terms is

accounted for

as an

extinguishment,

any costs or

fees incurred

are recognized

as part of the

gain or loss on

the

extinguishment.

If the exchange

or modification

is not

accounted for

as an

extinguishment,

any costs or

fees incurred

are an

adjustment tothe carrying

amount of the

liability and are

amortized over

the remaining

term of the

modified loan.

As the terms of

Sidors new

debt were

deemed to be

substantially

different (as

this term is

defined by IAS

39), that

company


7/13



recorded a

USD59.5

million gain on

restructuring in

fiscal 2003.

Under

US GAAP,

Sidor followed

the provisions

contained in

Statement of

Financial

Accounting

Standards

No. 15

Accounting by

Debtors and

Creditors for

Troubled Debt

Restructurings

(SFAS 15)

which states

that in the case

of a troubled

debt

restructuring

(as this term is

defined by

SFAS 15)

involving a

cash payment

and a

modification of

terms, a debtor

shall reduce the

carrying

amount of the

payable by the

total fair value

of the assets

transferred andno gain on

restructuring of

payables shall

be recognized

unless the

remaining

carrying

amount of the

payable

exceeds the

total future

cash payments

(including

amounts

contingently

payable)

specified by the

terms of the


8/13



debt remaining

unsettled after

the

restructuring.

Future interest

expense, if any,

shall be

determined by

applying the

interest rate

that equates the

present value of

the future cashpayments

specified by the

new terms

(excluding

amounts

contingently

payable) with

the carrying

amount of the

payable. Based

on the above,

no gain on

restructuring

has been

recorded by

Sidor under US

GAAP. The

US GAAP

adjustment to

net income

represents the

difference in

interest expense

for the year

arising from the

application of a

different

effective

interest rateunder

US GAAP as

compared to

IFRS.

This excerpt

taken from the

TX 20-Ffiled Jun

30, 2006.

(b) Troubled

debt

restructuring

In June 2003,

Amazonia and
http://www.wikinvest.com/stock/Ternium_S.A._(TX)/Filing/20-F/2006/F5553125http://www.wikinvest.com/stock/Ternium_S.A._(TX)/Filing/20-F/2006/F5553125http://www.wikinvest.com/stock/Ternium_S.A._(TX)/Filing/20-F/2006/F5553125


9/13



Sidor

concluded the

restructuring of

their financial

indebtedness.

Under IFRS,

those

companies

accounted for

their debt

restructuring

process in

accordancewith the

guidelines set

forth by IAS

39, which states

that a

substantial

modification of

the terms of an

existing debt

instrument

(whether or not

due to the

financial

difficulty of the

debtor) should

be accounted

for as an

extinguishment

of the old debt.

For purposes of

IAS 39, the

terms are

substantially

different if the

discounted

present value of

the cash flows

under the new

terms,including any

fees paid net of

any fees

received, is at

least 10 per

cent different

from the

discounted

present value of

the remaining

cash flows of

the original

debt

instrument. If

an exchange of

debt

instruments or


10/13



modification of

terms is

accounted for

as an

extinguishment,

any costs or

fees incurred

are recognized

as part of the

gain or loss on

the

extinguishment.

If the exchangeor modification

is not

accounted for

as an

extinguishment,

any costs or

fees incurred

are an

adjustment to

the carrying

amount of the

liability and are

amortized over

the remaining

term of the

modified loan.

As the terms of

Sidors new

debt were

deemed to be

substantially

different (as

this term is

defined by IAS

39), that

company

recorded a

USD59.5

million gain onrestructuring in

fiscal 2003.

F-47

Table o f

Contents

TERNIUM

S.A.

Notes to the

Combined

Consolidated

Financial

Statements

(Contd.)

36

Reconciliation


11/13



of net income

and

shareholders

equity to

US GAAP

(continued)

Under

US GAAP,

Sidor followed

the provisions

contained in

Statement of

Financial

Accounting

Standards

No. 15

Accounting by

Debtors and

Creditors for

Troubled Debt

Restructurings

(SFAS 15)

which states

that in the case

of a troubled

debt

restructuring(as this term is

defined by

SFAS 15)

involving a

cash payment

and a

modification of

terms, a debtor

shall reduce the

carrying

amount of the

payable by the

total fair value

of the assets

transferred and

no gain on

restructuring of

payables shall

be recognized

unless the

remaining

carrying

amount of the

payable

exceeds the

total future

cash payments

(including

amountscontingently

payable)

specified by the


12/13



terms of the

debt remaining

unsettled after

the

restructuring.

Future interest

expense, if any,

shall be

determined by

applying the

interest rate

that equates the

present value ofthe future cash

payments

specified by the

new terms

(excluding

amounts

contingently

payable) with

the carrying

amount of the

payable. Based

on the above,

no gain on

restructuring

has been

recorded by

Sidor under US

GAAP. The

US GAAP

adjustment to

net income

represents the

difference in

interest expense

for the year

arising from the

application of a

different

effectiveinterest rate

under

US GAAP as

compared to

IFRS.

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Documents

(b) Troubled Debt Restructuring for a (TX)