Presentation and Disclosures Related to Debt


The non-current (Long-term) debt usually appears as a single line item on the balance sheet which shows the total long-term debt of the company due after one year. Portion of the long-term debt due within the next 12 months is reported as a current liability.

The detailed break-up of the debt is disclosed in the notes to financial statements.


The disclosures will include a detailed listing and description of each significant issue, including the amounts outstanding, the type of borrowing, the stated and effective interest rate, payment terms, call provisions, covenants, collateral pledged and final maturity date. The notes also show the amount of debt repayment schedules in the next 5 years.

An analyst can also find some discussion on the firm’s long-term debt under Management Discussion and Analysis section.

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