<owl:Class xmlns="https://folio.openlegalstandard.org/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:v1="http://www.loc.gov/mads/rdf/v1#" xmlns:owl="http://www.w3.org/2002/07/owl#" xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#" xmlns:xsd="http://www.w3.org/2001/XMLSchema#" xmlns:folio="https://folio.openlegalstandard.org/" xmlns:rdfs="http://www.w3.org/2000/01/rdf-schema#" xmlns:skos="http://www.w3.org/2004/02/skos/core#" rdf:about="https://folio.openlegalstandard.org/RCs2kzwpPKOdGEpbe0B13Ik">
  <rdfs:subClassOf rdf:resource="https://folio.openlegalstandard.org/R9QUQK65GB15xLVfXkpiW5r"/>
  <rdfs:label>Exchange Debt for Debt</rdfs:label>
  <skos:altLabel>Debt Substitution</skos:altLabel>
  <skos:altLabel>Debt-to-Debt Exchange</skos:altLabel>
  <skos:prefLabel>Debt Refinancing Swap</skos:prefLabel>
  <skos:definition>An asset exchange involving the replacement of one form of debt with another. This often aims to take advantage of better terms or to extend the maturity of the debt.</skos:definition>
</owl:Class>