Creditor
Also known as: creditor
A creditor is a company, person or institution to whom one owes a payment (credit). In accounting, debtors are counted as liabilities, they are on the credit (right) side of the balance sheet. Often creditors refer only to companies and bills that have yet to be paid, but in principle the term refers to all suppliers with whom one is a customer.
The opposite of a creditor is a debtor.