The lender (from lat. creditor – veritel, from lat. credo – I believe) – any natural or legal person or even entity, one of the participants of civil legal relations (liabilities), which this obligation has the right to require the other party to the relationship of debtor (borrower) a certain behavior. The obligation may be several creditors (the so-called multiplicity of creditors.), each of them may demand from the debtor the performance of a particular share or, in the cases provided for in the contract or in law, in full (for example, when the indivisibility of the subject of the obligations under the joint issuance of guarantees, joint damage). Cm. civil liability). In a more narrow sense, often used by economists or accountants, the lender party to the credit relations, which provides funds (credit resources) on conditions of repayment, maturity and interest payment. Provision of credit resources in the form of money called a loan which is repaid with cash payment. In accounting, the term used to denote a citizen or legal person to whom the organization has debt, reflected in its balance sheet (accounts receivable).