Current Portion of LT Debt/Capital Leases (SF.BS.CurrentPortOfLTDebt_CapitalLeases)

Current Portion of LT Debt/Capital Leases (SF.BS.CurrentPortOfLTDebt_CapitalLeases) refers to the part of the Long-Term debt or Capitalized Lease Obligations that is due in less than one year.

It excludes derivative liabilities.

The current maturities of Long-Term Debt or Leases that relate exclusively to the financing arm of a manufacturing company are shown in Curr Port – Long Term Debt/Capital Lease Financial Sector, Supplemental (SF.Notes.BS.CurrPortLTD_CapLseFinSectorSuppl)).

Current Portion of LT Debt/Capital Leases (SF.BS.CurrentPortOfLTDebt_CapitalLeases) includes:

  • Current portion of Long-Term bonds (convertible or not; secured or un-secured), debentures, bank borrowings, notes payable, mortgage loans, senior debt, subordinated notes, bills of exchange
  • Current portion of capitalized/financial leases
  • Current portion of long-term interest-bearing financial liabilities (except derivatives)
  • Current portion of long-term interest-bearing debts/borrowings from or notes payable to shareholders, officers, directors, employees
  • The current portion of Long-Term Obligations from Financial (Capital) Leases
  • Current portion of any other long-term interest-bearing liabilities
  • Current portion of long-term obligations from Islamic debt
  • The current portion of hybrid debt
  • Current portion of long-term financial liabilities whose nature was not specified by the company
  • Current portion of Recourse or Non-Recourse debt
  • Current portion of Mortgage obligations
  • Current portion of Debentures for redemption

Current Portion of LT Debt/Capital Leases (SF.BS.CurrentPortOfLTDebt_CapitalLeases) excludes: