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حسابداری و مالی::
ابزار بدهی
, payments become weighted more toward the latter part of the debt instrument's life).
The financial derivative swap involves two parties agreeing to swap future cash flows, while a debt swap involves the exchange of the debt instrument itself for economic value.
are transactions that change the type of debt instrument owed-e.g.
Any reduction in principal is recorded under the appropriate debt instrument when it is received, i.e.
, arrears of interest and principal, a reduction in the gross external debt position under the appropriate debt instrument is recorded.
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