• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>

CREDITORS HEIRARCHY

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FM Exams › CREDITORS HEIRARCHY

  • This topic has 1 reply, 2 voices, and was last updated 2 years ago by John Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • December 3, 2022 at 5:03 am #673178
    avishco
    Participant
    • Topics: 17
    • Replies: 44
    • ☆☆

    Hello Sir,

    The creditors hierarchy below from lowest risk to highest risk is:

    1-secure loans (fixed charge)
    2- secure loans (floating charge)
    3- unsecured creditors
    4-preference shares
    5-ordinary shareholders

    So this is in the investors perspective

    can we say that in companies perspective it is the reverse from low risk to high risk as below :

    1-ordinary shareholders
    2-preference shares
    3-unsecured creditors
    4-secure loans (floating charge)
    5 -secure loans (fixed charge)

    Thank you
    Avinash

    December 3, 2022 at 8:08 am #673185
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54759
    • ☆☆☆☆☆

    You have asked this before and I have answered you before!!
    https://opentuition.com/topic/creditors-hierarchy/

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • The topic ‘CREDITORS HEIRARCHY’ is closed to new replies.

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Sid24012003 on MA Chapter 5 Questions Ordering and Accounting for Inventory
  • John Moffat on PM Chapter 5 Questions Throughput accounting
  • John Moffat on Inventory Control (part 3) – Economic Batch Quantity – ACCA Management Accounting (MA)
  • Dzakpa on PM Chapter 5 Questions Throughput accounting
  • Markie on Inventory Control (part 3) – Economic Batch Quantity – ACCA Management Accounting (MA)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in