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حسابداری و مالی::
وضعیت ناخالص بدهی خارجی
This chapter defines debt reorganization, discusses the various types of debt- reorganization operations, and provides guidance on how they affect the measurement of the gross external debt position.
8.13 Debt forgiveness reduces the gross external debt position by the value of the outstanding principal that has been forgiven.
, arrears of interest and principal, a reduction in the gross external debt position under the appropriate debt instrument is recorded.
Forgiveness of inter- est costs that have accrued during the period or amounts disbursed in the current recording period has no impact on the gross external debt position at the end of the period because any increase in the outstanding value of the debt instrument is matched by the debt forgiveness.
In such instances, the gross external debt position is only affected when debt-service payments are made, i.e.
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