Debtors versus creditors
Creditor is a buyer of a bond or a note, or in other words, a lender or an
investor.
Creditors are governments, mutual funds, pension funds, and
financial institutions from around the world. Talking about corporations, it
is important to note that creditors are not shareholders: that is, creditors
are not the owners of a corporation; thus, creditor claims are classified as a
liability, not equity, on the debtor's balance sheet.
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