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
- Capitalized Leases (USA) / Finance Lease (IFRS)
- 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