Abramov, a major supplier and therefore a creditor, chose to swap their debt for equity, buying additional debt from other creditors.

然而作为公司主要的供货商，阿布拉莫夫这一次扮演了债权人的角色，他选择了以股票的方式抹去了两家公司的债务，并且向其它债权人收购回了两家公司的其它债务，因此，阿布拉莫夫名正言顺地成为了公司的大股东。

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In the case that debtor cannot fulfill its obligation when the performance period expires, the pledgee has the right to be entitled to realize its equity pledge by paying the creditor firstly.

当债务履行期届满债务人不能履行债务时，质权人有权实现其股权质权，以实现对债权的优先清偿。

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The creditor? S equity is the same as liabilities.

债权人净资产值就是负债。

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To win fresh funding, the borrower had to add millions of dollars in equity, get a creditor to provide a principal guarantee and settle for a new interest rate of about 3.25%.

WSJ: Commercial Property Owners Facing Higher Rates

They have legal characteristics of debt, but if things go bad you're generally the first creditor to take on the rights of an equity owner.

FORBES: Dow Jones Interactive

Since most people would not want to have IRS as a creditor, you might prefer to borrow from friends, use your home equity line of credit (the interest may or may not be deductible), or choose to pay taxes by credit or debit card.

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