{"product_id":"9783848720002","title":"Der Umtausch von Forderungen in Nennkapital: Debt to Equity Swap","description":"Debt to equity swaps are used with increasing frequency to avoid a company's insolvency. In German law, the exchange of debt into equity is considered to be a contribution in kind. This impairs the effects of debt to equity swaps as debt cannot be exchanged for its nominal value. The author discusses whether latest legislative acts - particularly changes in the context of the law governing hidden contributions in kind - allow the exchange of debt for a higher value. This would increase the effectiveness of debt to equity swaps.","brand":"Nomos Verlagsgesellschaft","offers":[{"title":"Default Title","offer_id":47062766158064,"sku":"9783848720002","price":81.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0737\/7593\/9824\/files\/9783848720002_p0.jpg?v=1763696082","url":"https:\/\/shop-qa.barnesandnoble.com\/products\/9783848720002","provider":"Barnes \u0026 Noble (DEV)","version":"1.0","type":"link"}