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حسابداری و مالی::
نرخ قراردادی
To illustrate the difference between debt reduction and debt reduction in present value terms, if the contractual rate of interest is reduced with no impact on the nominal value of external debt, no debt reduction is recorded, but there is debt reduction in present-value terms.
8.12 If the debt reorganization effectively changes the contractual rate of interest-such as by reduc- ing future interest payments but maintaining future principal payments, or vice versa-it is classified as debt rescheduling.
However, in the specific instance of zero-coupon securities, a reduction in the princi- pal amount to be paid at redemption to an amount that still exceeds the principal amount outstanding at the time the arrangement becomes effective could be classified as either an effective change in the con- tractual rate of interest, or as a reduction in princi- pal with the contractual rate unchanged.
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.
This interest rate can be the contractual rate (for nominal value), or a market rate for the specific borrower (for market value), or another rate.
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