Debt for equity swaps are a way to deal with debt overhangs

Mondo Finance Updated on 2024-01-30

Debt-to-equity swaps.

Debt-to-equity swap refers to a financial operation that converts debt into equity. Specifically, a debt-to-equity swap refers to the conversion of a company's debt into an equity investment in the business. In the debt-to-equity swap process, the creditor and the debtor reach an agreement to convert the debt that should have been repaid into an equity investment in the enterprise. In this way, the debt becomes equity and the creditor becomes the shareholder of the enterprise.

The purpose of the debt-to-equity swap is to reduce the debt burden of enterprises, improve their capital strength, and promote their development. For enterprises, debt-to-equity swaps can reduce the burden of repayment of principal and interest, improve balance sheets, regain financing capacity, and help enterprises get rid of difficulties and restore business vitality. For creditors, debt-to-equity swaps can convert otherwise uncollectible debts into equity, giving them the opportunity to obtain higher returns through the development of the enterprise.

There are many ways to implement debt-to-equity swaps, including the first-led debt-to-equity swap and the market-oriented debt-to-equity swap. **The leading debt-to-equity swap is usually by the state to form a financial asset management company, acquire the bank's non-performing assets, and convert debt into equity. On the other hand, market-oriented debt-to-equity swaps are carried out under the leadership of the market, and creditors and debtors voluntarily negotiate to convert debts into equity.

The implementation of the debt-to-equity swap requires the support and supervision of the first class to ensure the fairness and legitimacy of the entire process. At the same time, there are also certain risks and challenges associated with debt-to-equity swaps, including equity valuation, equity distribution, corporate governance and other issues.

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