Terms used in official statistics

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Restructured liability


Definition:

The signing of a new agreement (change of the original agreement) between the parties, which changes the main economic characteristics of the existing liability to pay for the deferred period, which includes interest rate and repayment time, but is not limited to a simple extension of the original maturity date, including arrangements without additional interest, or discount, of the new repayment schedule.


Contact person on methodology:
GUS – Departament Rachunków Narodowych
e-mail:
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