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حسابداری و مالی::
انتقال سرمایه
8.16 In flow terms, debt forgiveness is recorded in the balance of payments as a capital transfer receipt of the debtor economy (capital transfer payment of the cred- itor economy), and in the DAC system and the DRS as a debt-forgiveness grant.
An exception arises when nonmarketable debt owed to official creditors is involved, and the counterpart claim (assets) has a lower value than the debt, in which instance both the debt instrument and the counterpart claim (or assets) are separately valued, and any differ- ence in value is recorded as debt forgiveness (a capital transfer) in the balance of payments.
If no claim is established, a capital transfer (debt forgiveness) from the assuming debtor economy to the original debtor
18 Unless the original debtor no longer exists, in which case the original debt of the debtor to the creditor is written off in both their accounts (an other volume change is recorded in the IIP statement), a capital transfer from the debt-assuming party to the creditor is recorded as the corresponding entry to the creation of the liability.
As with debt assumption, a capital transfer or direct investment- equity transaction is recorded if no claim is estab- lished by the paying economy.
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