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حسابداری و مالی::
تعهد بدهی
Economies some- times face difficulties in meeting their external debt obligations, or debtors may want to change the repay- ment profile of their external obligations for different reasons, including reducing the risk of future pay- ment difficulties or reducing the cost of borrowing.
Similarly, a failure by a debtor economy to honor its debt obligations (default, mora- torium, etc.) is not debt reorganization.
• A reduction in the amount of, or the extinguish- ing of, a debt obligation by the creditor via a contractual arrangement with the debtor.
8.11 Debt forgiveness is defined as the voluntary can- cellation of all or part of a debt obligation within a contractual arrangement between a creditor in one economy and a debtor in another economy.6 More specifically, the contractual arrangement cancels or
Other types of debt swaps, such as external debt obligations for exports (debt for exports), or external debt obligations for counterpart assets that are provided by the debtor to the creditor for a specified purpose, such as wildlife protection, health, education, and environmental conservation (debt for sustainable development), are also debt conversions.
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