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حسابداری و مالی::
پرداخت اصل و فرع
8.15 A special case of debt forgiveness is where the creditor provides a grant to the debtor that is used to pay the debt-service payments as they fall due.
In such instances, the gross external debt position is only affected when debt-service payments are made, i.e.
None- theless, such assistance is recorded in the table as debt reduction when the debt-service payments are made.
8.17 Debt rescheduling and refinancing involve a change in an existing debt contract and/or replace- ment by a new debt contract, generally with extended debt service payments.7 Debt rescheduling is a bilat- eral arrangement between the debtor and the credi- tor that constitutes a formal deferment of debt-service payments and the application of new and extended maturities to the deferred amount.
7 Debt rescheduling may involve a new debt contract or an amend- ment to the existing debt contract that changes the debt-service payments schedule.
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