Creditors refer to financial institutions such as banks, lenders, and suppliers. They either gave the company loans or provided the company with inventory, supplies and equipment. As creditors, what they care most about is whether they can obtain loan principal and interest and receive payment in a timely manner.

In Roman law, debts had a strictly personal nature, and claims and debts were not transferable. With the development of the commodity economy and the complexity of exchange relationships, claims and debts can gradually be transferred, allowing third parties to enjoy claims or perform debts. Therefore, the strict personal trust nature of creditors has far exceeded that in the past. Creditors and debtors are divided based on the absolute situation between the subject of rights and the subject of obligations. In most debt relationships, the parties may be both creditors and debtors, enjoying rights and assuming obligations.