#574815
cealú fiach trí chomhaontú frithpháirteach idir féichiúnaí agus creidiúnaí (cealú fiach nó maitheamh fiach):
cancellation of debt by mutual agreement between debtor and creditor (debt cancellation or debt forgiveness):
Scag na torthaí
Bailiúcháin
2 thoradh i ndoiciméad amháin
#573996
Sa chás sin, baineann an t-idirbheart airgeadais le hathrú ar úinéireacht sócmhainne airgeadais, nó glacadh dliteanais i gcáil féichiúnaí, ar a dtugtar glacadh fiach, nó leachtú comhuaineach sócmhainne airgeadais agus an dliteanais chontrapháirte, ar a dtugtar cealú fiach nó maitheamh fiach.
In this case, the financial transaction involves a change in ownership of a financial asset, or an assumption of a liability as debtor, known as debt assumption, or the simultaneous liquidation of a financial asset and the counterpart liability, known as debt cancellation or debt forgiveness.