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حسابداری و مالی::
سیستم گزارش دهی تعهدات
8.2 Reference is made in the chapter to the record- ing of debt-reorganization transactions in the mea- sured flow data of the balance of payments, the OECD's DAC system, and the World Bank's Debtor Reporting System (DRS).
Full details of such record- ing approaches are set out in BPM6 (IMF, 2009,)1 the OECD's Handbook for Reporting Debt Reorganiza- tion on the DAC Questionnaire (OECD, 2000,)2 and the Debtor Reporting System Manual (World Bank, 2000).3
3 See also Appendix 3 and www.tffs.org for more information on the Debtor Reporting System.
This is debt forgiveness, as described in BPM6 and the DRS, and is also classified as debt forgiveness in the DAC system if it is in the framework of a bilateral agreement and there is a development/ welfare motive.
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.
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