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单词 preferential creditor
释义

preferential creditor

preferential creditor A creditor whose debt will be met in preference to those of other creditors and who thus has the best chance of being paid in full on the bankruptcy of an individual or the winding-up of a company. Preferential creditors, who are usually paid in full after secured liabilities and before ordinary creditors, include the trustees of occupational pension schemes, and employees in respect of any remuneration outstanding. The status of the Crown (i.e. HM Revenue and Customs) as a preferential creditor was abolished from 2003.

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更新时间:2025/3/9 11:01:04