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حسابداری و مالی::
کشور بدهکار
used for projects in the debtor country (also known as debt conversion).4 This definition is intended to include debt-for-development swaps where economic value is provided by the debtor to the creditor for use in development projects in the debtor's economy.
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.
8 Flow treatments aim at closing the debtor country's financing gap.
There were 17 deals (mostly in Latin America) between 1989 and 1997 under this plan; debtor countries normalized their relations with creditors, and the agreements also allowed them to regain access to capital markets.
The Paris Club is an ad hoc organiza- tion of creditor countries (mainly OECD members) that responds to requests for debt relief with respect to debt owed (contracted or guaranteed) by the government and/or the public sector of the debtor country to creditor countries or their appropriate institu- tions: officially guaranteed export credits and bilateral loans.
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