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حسابداری و مالی::
اقتصاد بدهکار
Similarly, a failure by a debtor economy to honor its debt obligations (default, mora- torium, etc.) is not debt reorganization.
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.
8.16 In flow terms, debt forgiveness is recorded in the balance of payments as a capital transfer receipt of the debtor economy (capital transfer payment of the cred- itor economy), and in the DAC system and the DRS as a debt-forgiveness grant.
When such payments fall due, they are considered technical arrears (see paragraph 3.44) and are treated in the debtor economy as rescheduled short-term debt.
A debt prepayment is the repurchase, usually at a dis- count (in which case prepayments are referred to as buybacks), by a debtor economy (or on its behalf) of
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