This icon is a part of a collection of Dług flat icons produced by Icons8. Icons follow the guidelines of iOS, Windows, and Android and are designed by a single designer, guaranteeing the consistent quality. Both PNG and vector are available.
The "debt" icon is a picture of a man. It is represented by a general outline of a body and a circle on the top for a head. In addition to the body, there is a tether around its right ankle. The tether is attached to a circle that has a money symbol inside. the money symbol is the letter "s" with 2 small line protruding slightly from the top and bottom.