In Iranian law there are many legal institution such as Debt transfer, release and Debt donation to release Debtor to pay. Despite some similarities, there are fundamental differences. The writers have paid little attention to the concept of Debt donation. Some jurists believe that this gift is not correct because the Debt could not be delivered. They believe that donation of Debt takes place in the form of release and the result is the same in both. On this same basis, they also consider Debt donation to third party as invalid. However, another group argues that the delivery is not only physical. Overpowering the gift is also important and occurs in donation of Debt. In addition, if the subject of donation is at disposal of receiver, there is no need for new delivery. In Debt donation, Debt is at the disposal of Debtor. Hence, there is no need for delivery. In this opinion, the initial effect of release differs from Debt donation; Debt donation leads to ownership of Debt and the release leads to Debt collapse and this difference leads to different effects. When the Debt is donated to a third party, because, after Debt donation, the third party becomes the owner of Debt and can refer to Debtor, delivery has taken place. In French law, a Debt transfer can also be done for free; in this case, it will be possible to apply rules of donation to it.

Debt Collection is the most common term used to Banks performance. In this study the Evaluating of relation of banking credit interest rate on Bank Mellat Out standing Debts from 1382 to 1388 is tested. The variables are Expired Debts Out Standing Debts, Doubtful Debts, Bad Debts. These elements affect the Debt collection. The analysis of results done with Regression Model (RM). The results show that between Doubtful Debts and interest Rate is correlation.

This paper examines the determinants of Debt. Using panel data, the study investigates the effect of accounting conservatism on Debt. The results of the study indicate that Debt is positively correlated with accounting conservatism and negatively with return on asset (ROA). Governmental ownership is a major factor in determining firm Debt and has stronger a relationship with Debt than with other factors. When the government’s share of firm capital increases, then Debt also increases. Firm size has also a down positive relationship with Debt. An increase in asset turnover leads to increase Debt.