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حسابداری و مالی::
سوآپ بدهی
8.7 Debt swaps are exchanges of debt, such as loans or securities, for a new debt contract (debt-to-debt swaps), or exchanges of debt-for-equity, debt-for- exports, or debt-for-domestic currency, such as to be
4 A debt swap should be distinguished from a financial derivative swap.
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.
5 Some agreements described as debt swaps are equivalent to debt forgiveness from the creditor together with a commitment from the debtor country to undertake a number of development, environmen- tal, etc.
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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