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Thuật ngữ IFRS: Financial guarantee contract
Hợp đồng bảo lãnh tài chính
TDC
Ngày gửi: 24/09/2019
Lượt xem: 408
Cập nhật: 29/11/2024
Financial guarantee contract là gì?
Financial guarantee contract (Hợp đồng bảo lãnh tài chính) được định nghĩa là hợp đồng yêu cầu bên phát hành phải thanh toán một khoản xác định cho người thụ hưởng khi phát sinh tổn thất do một bên đi vay cụ thể không thanh toán được khoản nợ đến hạn theo các điều khoản thanh toán gốc ban đầu hoặc đã được sửa đổi của một công cụ nợ.
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