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Definitions (4/12) - Grouped by first letter "D"
50 Definitions Grouped by first letter "D" ➔ Glossary of frequently used abbreviations...
Failure to meet a debt obligation payment, either principal or interest. A payment that is overdue or in arrears is technically "in default", since by ...
Debt defeasance allows a debtor (whose debts are generally in the form of debt securities and loans) to remove certain liabilities from the balance ...
The voluntary cancellation of all or part of a debt within a contractual arrangement between a creditor in one economy and a debtor in another ...
When a government creditor entity in one economy formally agrees - via a contractual arrangement - with a debtor entity in another to forgive ...
Debt forgiveness is defined as the voluntary cancellation of all or part of a debt obligation within a contractual arrangement between a creditor and ...
When a government creditor entity in one economy formally agrees - via a contractual arrangement - with a debtor entity in another to forgive ...
Arrangement in which a guarantor agrees to pay a creditor if a debtor defaults.
Existing debt instruments typically arise out of contractual relationships under which an institutional unit (the debtor) has an unconditional ...
There is no precise definition of concessional loans, but it is generally accepted that they occur when units lend to other units and the contractual ...
Debt payments on behalf of others are similar to debt assumptions, but the unit making the payments does not assume the entire debt (§ 22.119).
Debt refinancing refers to the conversion of the original debt including arrears, into a new debt instrument. In other words, overdue payments or ...
Agreements by creditors to lessen the debt burden of debtor countries by either rescheduling interest and principal payments falling due over a ...
Debt reorganization (also referred as debt restructuring) is defined as arrangements involving both the creditor and the debtor (and sometimes third ...
Debt reorganization arises from bilateral arrangements involving both the creditor and the debtor that alter the terms established for the servicing ...
This is a unilateral cancellation of a liability by a debtor.
Debt rescheduling (or refinancing) is an agreement to alter the terms and conditions for servicing an existing debt, usually on more favourable terms ...
Negotiable financial instruments serving as evidence of debt. http://ec.europa.eu/eurostat/product?code=KS-02-13-269&mode=view
Article 9 of Council Directive 91/674/EEC. Link to other variables:
Debt securities and other fixed-income securities are part of the variable Other ...
Some information in Article 8 and following of Council Directive 78/660/EEC. Link to other variables:
Debt securities issued by, and loans to, ...
Scheduled interest and principal payments (amortization) due on public and publicly guaranteed debt outstanding during a year.
(Online IMF financial ...
Debt swaps are exchanges of debt, such as loans or securities, for a new debt contract (that is, debt-to-debt swaps), or exchanges of debt-for-equity, ...
The process of working out a satisfactory method whereby the debtor country can repay external debt, including restructuring, adjustment, and the ...
Reduction by a creditor in the carrying value of an asset in its balance sheet.
Reduction by a creditor in the balance sheet of the amount owed to it, usually when a creditor concludes that a debt obligation has little or no ...
Debt-restructuring agreements are typically undertaken for bank loan debt obligations and involve the buyback and exchange of eligible debt either for ...
The purchase by a nonprofit organization such as a nongovernmental organization (NGO) of the external debt of a country at a discount in the secondary ...
The repayment in kind by a debtor country of all or part of its external debt. Typically, the lender takes a specific, earmarked percentage of the ...
Financing part of a development project through the exchange of a foreign-currency-denominated debt for local currency, typically at a substantial ...
A debt-for-equity swap occurs when a creditor agrees to replace a debt owed to it by an equity security (§ 22.116).
Similar to a debt-for-development swap, except that the funds are used for projects that improve the environment.
Option under concessional Paris Club debt restructurings where creditors effect the required debt reduction in present value terms through a reduction ...
The ratio of debt service (interest and principal payments due) during a year, expressed as a percentage of exports (typically of goods and services) ...
Option under concessional Paris Club debt reschedulings where creditors effect the required debt reduction in present value terms through a reduction ...
A study of a country’s medium- to long-term debt situation. A country’s eligibility for support under the HIPC Initiative is determined on the ...
Debt/Equity Swaps consist of the exchange, usually at a discount, of bank claims on, or other debt instruments of, debtor economies for non-resident ...
The country in which the debtor resides. http://ec.europa.eu/eurostat/ramon/statmanuals/files/external_debt_guide_2003_EN.pdf#page=255
A statistical reporting system maintained by the World Bank to monitor the debt of developing countries. Information is supplied through reports from ...
See: Assets
Decay is the loss in the physical efficiency of an asset as it ages. Efficiency in this context refers to the asset’s ability to produce a quantity ...
Number of digits of an observation to the right of a decimal point.
In the context of the HIPC Initiative, the point at which a country’s eligibility for assistance is determined by the IMF and World Bank Executive ...
Imputation method where a donor questionnaire is used to supply the missing value. - Hot-deck imputation - a donor questionnaire is found from the ...
Expenditures incurred at the end of the operating life of an asset to restore the surrounding environment.
Act of splitting a time series into its constituent parts by using statistical methods.
Complete or partial removal of outer layers from grains, seeds, fruits, nuts and others
A line specially built to allow traffic at speeds generally equal to or greater than 250 km/h for the main segments. This definition is identical in ...
Deductible VAT is the VAT payable on purchases of goods or services intended for intermediate consumption, gross fixed capital formation or for resale ...
Umbrella term for editing methods that use logical reasoning to derive adjustments from the unedited data.
Umbrella term for imputation methods that use logical reasoning to derive imputed values in a deterministic manner.
Imputation method where the imputed value is deduced from known information or relations.