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replacement of previously issued state loans with new ones; change in the initial terms of loans (interest, maturity). Produced by the state in connection with changes in the loan market in order to reduce the cost of paying interest on a loan. With K.z. their bonds are either exchanged for new ones or redeemed at face value. It is carried out in order to lengthen the terms of repayment of the loan and change (as a rule, decrease) the amount of the loan interest.

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