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حسابداری و مالی::
اوراق بهادار بدهی
Official bilateral Commercial bank1 Debt securities
Official bilateral Commercial bank1 Debt securities 1 Excluding debt securities.
8.24 If, as part of official and private debt-reduction packages, loans denominated in foreign currency are swapped for debt securities denominated in the domestic currency, the difference between the value of the loan and the value of the debt security in the domestic currency will be reflected in the gross exter- nal debt position.
The extinguishment of the old debt liability, the loan, results in a decrease in the value of short-term or long-term loans, as appropriate, while an increase in debt securities is recorded.
Additionally, the table captures information on debt reduction arising from debt reorganization of debt securities.
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