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حسابداری و مالی::
بازخرید
This includes debt conversion, such as debt-for-equity swaps, debt- for-real estate swaps, and debt-for-nature swaps,5 and debt prepayment or debt buybacks for cash.
A debt prepayment is the repurchase, usually at a dis- count (in which case prepayments are referred to as buybacks), by a debtor economy (or on its behalf) of
Prepayments and buybacks
However, debt reduction aris- ing from this latter type of buyback is not consider debt reorganization and should not be recorded in the debt reduction Table 8.1 unless the transaction is agreed upon between the debtor and the creditor (see paragraph 8.39).
debt being extinguished and the counterpart claim or funds provided is classified as debt reduction.14 This includes cases where the buyback of debt is by a third party, such as a nongovernmental organization or a corporation, which then sells the debt back to the debtor at a discount, under a deal that is arranged under a bilateral arrangement between the debtor and government creditor.
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