From Open Risk Manual


A Debtor is any Legal Entity that owes (is in debt) to another legal entity. Formal debt relationships are established using contracts that are valid and enforceable in the jurisdictions where the contracting parties are recognized as legal entities. Also Borrower, Obligor and Counterparty

The contracts may explicit debt products obtained in organized markets or contracts establishing other types of obligations (e.g. tax payments, service contracts etc.)

Types of Debtors

  • Individuals (typically refered to as consumer or retail debt)
  • Firms and corporations of various sizes (From Small and Medium Sized Enterprizes to Large Multinational Corporates)
  • Governments and government-like organizations (municipalities, states, or supranational entities)


This entry annotates a FIBO Ontology Class. FIBO is a trademark and the FIBO Ontology is copyright of the EDM Council, released under the MIT Open Source License. There is no guarantee that the content of this page will remain aligned with or correctly interprets the concepts covered by the FIBO ontology.

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