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DEAD-WEIGHT DEBT [1 record]

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Record 1 1989-01-27

English

Subject field(s)
  • Loans
  • Government Accounting
CONT

The Drayton concept in its original form was therefore an attempt to show the state of the government's affairs at the end of the fiscal year by disclosing the total of liabilities and thus calculating "net debt" by deducting "active assets" from liabilities. "Net debt" so calculated was a representation of "dead-weight debt", i.e. debt that could not be repaid from the normal realization of assets.

French

Domaine(s)
  • Prêts et emprunts
  • Comptabilité publique

Spanish

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