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حسابداری و مالی::
ارزش اسمی
8.6 Debt reduction is defined as the reduction in the nominal value of external debt arising from a debt- reorganization arrangement, excluding any payments of economic value made by the debtor to the creditor as part of the arrangement.
To illustrate the difference between debt reduction and debt reduction in present value terms, if the contractual rate of interest is reduced with no impact on the nominal value of external debt, no debt reduction is recorded, but there is debt reduction in present-value terms.
Table 8.1 Nominal Value Debt Reduction Arising from Debt Reorganizations: by Debtor and Creditor Sectors Debt position before debt reorganiza- tion
This interest rate can be the contractual rate (for nominal value), or a market rate for the specific borrower (for market value), or another rate.
However, when nonmarketable debt owed to official creditors is involved, any reduc- tion in the nominal value of debt is recorded as debt forgiveness.11
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