• 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

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get 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 3 years ago by AvatarJohn Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • December 3, 2022 at 5:03 am #673178
    Avataravishco
    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
    AvatarJohn Moffat
    Keymaster
    • Topics: 57
    • Replies: 54845
    • ☆☆☆☆☆

    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

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 Exams – Instant Poll

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

  • TEDI on IAS 16 Property, plant and equipment – Initial Recognition – CIMA F1 Financial Reporting
  • ChanNV on Framework – measurement – ACCA Financial Reporting (FR)
  • ChanNV on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • Konstantinos43 on Financial Performance Measurement – Liquidity Measures – ACCA Management Accounting (MA)
  • Hirak.5 on ACCA TX-UK FA2025 Chapter 3 Property Income and Investments – Individuals

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in