| 单词 | Debt-equity swap |
| 释义 | 債轉股／負債與權益的交換 The conversion of a borrower’s debt to a lender’s interest. Banking and finance - The exchange of a borrower’s debt for an equity investment by the former creditor. See also Bond; Debt overhang; Equity. Taxation and revenue - The conversion of a debt by the creditor to an interest in the debtor. A debt-equity swap generally occurs where a person owed a debt considers the debt bad or unrecoverable, but is prepared to take an interest in the debtor, such as by way of a shareholding in a company. While this bad debt normally may be deductible for tax purposes, the value of any equity received by the debtor will adjust the amount of the deduction for the bad debt. See also Bad debt. 將借款人的債務轉換成貸款人的權益。 銀行及金融 - 由先前的債權人以借款人的債務與股本投資交換。另見債券；未清償債務；股權。 課稅及稅收 - 由債權人將某項債務轉換成債務人的某項權益。凡債權人認為有關的債務是壞帳或無法追討的，但擬取得債務人的權益，例如持有公司的股份，則通常會出現債轉股／負債與權益的交換的情況。此等壞帳一般可在稅項中扣除，而債務人收取的股權價值會調整該項壞帳的扣減款額。另見 Bad debt。 |
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