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حسابداری و مالی::
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Types of debt reorganization include debt forgiveness, rescheduling, refinancing, conver- sion, prepayments, and assumption.
This includes debt conversion, such as debt-for-equity swaps, debt- for-real estate swaps, and debt-for-nature swaps,5 and debt prepayment or debt buybacks for cash.
Debt Conversion and Debt Prepayments
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
Prepayments and buybacks
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