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  2. Debtor - Wikipedia

    en.wikipedia.org/wiki/Debtor

    When the counterpart of this debt arrangement is a bank, the debtor is more often referred to as a borrower. If X borrowed money from their bank, X is the debtor and the bank is the creditor. If X puts money in the bank, X is the creditor and the bank is the debtor. It is not a crime to fail to pay a debt.

  3. Convention of disclosure - Wikipedia

    en.wikipedia.org/wiki/Convention_of_disclosure

    The convention of disclosure requires that all material facts must be disclosed in the financial statements.For example, in the case of sundry debtors, not only the total amount of sundry debtors should be disclosed, but also the amount of good and secured debtors, the amount of good but unsecured debtors and amount of doubtful debts should be stated.

  4. Creditor - Wikipedia

    en.wikipedia.org/wiki/Creditor

    The first party is called the creditor, which is the lender of property, service, or money. Creditors can be broadly divided into two categories: secured and unsecured. A secured creditor has a security or charge over some or all of the debtor's assets, to provide reassurance (thus to secure him) of ultimate repayment of the debt owed to him ...

  5. Debt collection - Wikipedia

    en.wikipedia.org/wiki/Debt_collection

    Debtors may fail to pay (default) for various reasons: because of a lack of financial planning or overcommitment on their part; due to an unforeseen eventuality such as the loss of a job or health problems; dispute or disagreement over the debt or what is being billed for; or dishonesty on the part of either the creditor or the debtor. The ...

  6. Debt - Wikipedia

    en.wikipedia.org/wiki/Debt

    An example is the Biblical Jubilee year, described in the Book of Leviticus. [33] Similarly, in Deuteronomy chapter 15 and verse 1 states that debts be forgiven after seven years. [34] This is because biblically debt is seen as the responsibility of both the creditor and the debtor.

  7. Debt buyer (United States) - Wikipedia

    en.wikipedia.org/wiki/Debt_buyer_(United_States)

    The Association of Credit and Collection Professionals, (ACA) International-an association was established in 1939 to represent "third-party collection agencies, law firms, asset buying companies, creditors and vendor affiliates" that "establishes ethical standards, produces a wide variety of products, services and publications, and articulates ...

  8. Bad debt - Wikipedia

    en.wikipedia.org/wiki/Bad_debt

    In finance, bad debt, occasionally called uncollectible accounts expense, is a monetary amount owed to a creditor that is unlikely to be paid and for which the creditor is not willing to take action to collect for various reasons, often due to the debtor not having the money to pay, for example due to a company going into liquidation or insolvency.

  9. Securitisation and Reconstruction of Financial Assets and ...

    en.wikipedia.org/wiki/Securitisation_and...

    Under this act secured creditors (banks or financial institutions) have many rights for enforcement of security interest under section 13 of SARFAESI Act, 2002. If borrower of financial assistance defaults on repayment of a loan and their account is classified as Non performing Asset by secured creditor, then secured creditor may repossess the ...