cancellation (of a debt)


cancellation (of a debt)

фр. remise (d'une dette)

исп. condonación (de una deuda); anulación (de una deuda); cancelación (de una deuda)

аннулирование (долга)

Избавление от долга путем его аннулирования или выплаты.


Финансы и долги. — М.: Весь мир. 1997.

Смотреть что такое "cancellation (of a debt)" в других словарях:

  • Debt — For other uses, see Debt (disambiguation). Personal finance Credit and debt Pawnbroker Student loan Employment contract …   Wikipedia

  • Debt/Equity Swap — A refinancing deal in which a debt holder gets an equity position in exchange for cancellation of the debt. There are several reasons why a company may want to swap debt for equity. For example, a firm may be in financial trouble and a… …   Investment dictionary

  • cancellation of indebtedness income — (COD income/CODI) USA If a debt is cancelled or forgiven, other than as a gift or bequest, the debtor generally must include the cancelled amount in gross income for tax purposes (IRC § 61(a)(12)). A debt includes any indebtedness for which the… …   Law dictionary

  • cancellation-of-indebtedness income — (COD income/CODI) USA If a debt is cancelled or forgiven, other than as a gift or bequest, the debtor generally must include the cancelled amount in gross income for tax purposes (IRC § 61(a)(12)). A debt includes any indebtedness for which the… …   Law dictionary

  • Debt relief — is the partial or total forgiveness of debt, or the slowing or stopping of debt growth, owed by individuals, corporations, or nations. From antiquity through the 19th century, it refers to domestic debts, in particular agricultural debts and… …   Wikipedia

  • Debt-for-nature swap — Debt for nature swaps are financial transactions in which a portion of a developing nation s foreign debt is forgiven in exchange for local investments in environmental conservation measures. Contents 1 History 2 How Debt for Nature Swaps Work 3… …   Wikipedia

  • cancellation — can‧cel‧la‧tion [ˌkænsəˈleɪʆn] noun [countable, uncountable] a decision or statement that a planned activity will not happen, or that an agreement will be ended: • Rail passengers are fed up with cancellations and delays. • Britain s aircraft… …   Financial and business terms

  • Cancellation of Debt (COD) Income — Part of a series on Taxation Taxation in the United States …   Wikipedia

  • Debt of developing countries — The debt of developing countries is external debt incurred by governments of developing countries, generally in quantities beyond the governments political ability to repay. Unpayable debt is a term used to describe external debt when the… …   Wikipedia

  • Cancellation Of Debt - COD — When a creditor forgives a debt without requiring consideration in return. The amount of debt that is forgiven by cancellation of debt is considered income to the debtor and must be reported as a result. In most cases, it is taxable as ordinary… …   Investment dictionary

  • debt — A sum of money due by certain and express agreement. A specified sum of money owing to one person from another, including not only obligation of debtor to pay but right of creditor to receive and enforce payment. State v. Ducey, 25 Ohio App.2d 50 …   Black's law dictionary

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