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  2. 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.

  3. 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.

  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. Sundry Creditors - Wikipedia

    en.wikipedia.org/wiki/Sundry_Creditors

    Sundry Creditors is a 1953 novel by the British writer Nigel Balchin. [1] A Midlands engineering company is inherited from his elder brother by a ruthless businessmen who attempts to seize total control and alienates almost everybody he encounters.

  6. Debt collection - Wikipedia

    en.wikipedia.org/wiki/Debt_collection

    A debtor has the right to request written validation of the debt; [33] A debtor may demand that the collector cease communication. [10] Section 809 of the Act directs that for disputed debts "the debt collector shall cease collection of the debt, or any disputed portion thereof, until the debt collector obtains verification of the debt".

  7. Unsecured creditor - Wikipedia

    en.wikipedia.org/wiki/Unsecured_creditor

    An unsecured creditor is a creditor other than a preferential creditor that does not have the benefit of any security interests in the assets of the debtor. [1]In the event of the bankruptcy of the debtor, the unsecured creditors usually obtain a pari passu distribution out of the assets of the insolvent company on a liquidation in accordance with the size of their debt after the secured ...

  8. Credit theory of money - Wikipedia

    en.wikipedia.org/wiki/Credit_theory_of_money

    From this main theory springs the sub-theory that the value of credit or money does not depend on the value of any metal or metals, but on the right which the creditor acquires to "payment," that is to say, to satisfaction for the credit, and on the obligation of the debtor to "pay" his debt and conversely on the right of the debtor to release ...

  9. History of debt relief - Wikipedia

    en.wikipedia.org/wiki/History_of_debt_relief

    In ancient Greece and Rome the laws were more creditor-friendly and debt cancellation was one of the major demands of the poor, only occasionally implemented by the government. Medieval canon law contained provisions for the annulment of debts owed by borrowers in distress, which influenced modern personal bankruptcy law .