Debt-equity swaps have been used successfully in many cases, and they follow from normal bankruptcy procedures. Apart from avoiding the excess burden and injustice of taxation, they also have the benefit of inducing banks’ owners to choose a prudent investment strategy, while persuading creditors to scrutinize and select carefully the banks to which they want to lend.
债务-股权交换已有大量成功应用，可以在常规破产程序后进行。除了避免征税负担和不公之外，这样做还能诱导银行所有人采取更为审慎的投资策略，同时促使债权人仔细调查和选择债务银行。