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حسابداری و مالی::
مطالبه بدهی
• The creditor exchanges the debt claim for some- thing of economic value, other than another debt claim, on the same debtor.
8.32 External debt conversion is an exchange of debt-typically at a discount-for a nonexternal debt claim, such as equity, or for counterpart funds that can be used to finance a particular project or policy.
An example is a foreign currency debt-for-equity swap, which results in debt claims on the debtor economy being reduced, and nonresident investments in equity investments increased.
If a claim on the original debtor is established, the new debtor records an increase in a debt claim on the original debtor.
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