1
حسابداری و مالی::
توافق دوجانبه، توافق دوجانبه
This is debt forgiveness, as described in BPM6 and the DRS, and is also classified as debt forgiveness in the DAC system if it is in the framework of a bilateral agreement and there is a development/ welfare motive.
Unless the bilateral agreement explicitly acknowledges a change in the contractual rate of interest (in which case the change should be recorded as debt rescheduling), such a reduction in the principal payment to be made at maturity should be recorded as debt forgiveness.
Debt service moratorium may be granted in the event of natural disasters, such as the morato- rium granted to tsunami-affected countries in 2005, and usually involves formal exchange of letters but not necessarily a formal bilateral agreement.
Under Paris Club debt rescheduling arrangements, creditor countries as a group usually agree in the non- binding "Agreed Minute" that they sign, that payment terms and conditions of applicable debt falling due before the specified effective (implementation) date of the Paris Club bilateral agreement might not be paid on schedule.
7 Interest rates are based on market rates (M) and are determined in the bilateral agreements implementing the Paris Club Agreed Minute.،This is debt forgiveness, as described in BPM6 and the DRS, and is also classified as debt forgiveness in the DAC system if it is in the framework of a bilateral agreement and there is a development/ welfare motive.
Unless the bilateral agreement explicitly acknowledges a change in the contractual rate of interest (in which case the change should be recorded as debt rescheduling), such a reduction in the principal payment to be made at maturity should be recorded as debt forgiveness.
Debt service moratorium may be granted in the event of natural disasters, such as the morato- rium granted to tsunami-affected countries in 2005, and usually involves formal exchange of letters but not necessarily a formal bilateral agreement.
Under Paris Club debt rescheduling arrangements, creditor countries as a group usually agree in the non- binding "Agreed Minute" that they sign, that payment terms and conditions of applicable debt falling due before the specified effective (implementation) date of the Paris Club bilateral agreement might not be paid on schedule.
7 Interest rates are based on market rates (M) and are determined in the bilateral agreements implementing the Paris Club Agreed Minute.
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