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حسابداری و مالی::
بازپرداخت
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
8.34 Prepayments consist of a repurchase, or early payment, of debt at conditions that are agreed upon between the debtor and the creditor, i.e.
In addition, debtors may enter the second- ary market and repurchase their own debt because market conditions are such that it is advantageous financially to do so.
The DRS records both the reduction in the nominal value of the debt instrument and the value at which the debt was repurchased, allowing the dis- count to be measured.
In other words, and particularly for marketable instruments, the price at which the debtor is willing to repurchase the debt may be greater than the price at which the debt previously traded.
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