Long Term Debt

What is Long Term Debt?

Long Term Debt represents all interest-bearing financial liabilities of a company that will not be repaid within one year after the reporting date.

What does Long Term Debt include?

• Any long-term liability that is convertible
• Bonds
• Capitalized Leases (USA) / Finance Lease (IFRS)
• Debentures
• Interest-free loans/borrowings reported as part of the total debt
• Industrial revenue bond
• Long-term royalties
• Long-term notes payables
• Operating lease liabilities
• Preferred liabilities
• Revolving credit
• Senior subordinated debentures
• Subordinated bonds and notes
• Subordinated loans