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单词 preferential creditor
释义 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. In the UK preferential creditors, who are usually paid in full after secured debts and before ordinary creditors, include: the Inland Revenue in respect of PAYE, Customs and Excise in respect of VAT and car tax, the DSS in respect of Social Security contributions, the trustees of occupational pensions schemes, and employees in respect of any remuneration outstanding.

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更新时间:2025/2/2 12:39:35