Rytvae Consulting · Think Right · Invest Right
Non-current Liabilities Calculator
Result
Chart
Show formula & working
Non-current liabilities = Long-term borrowings + Deferred tax liabilities + Other long-term liabilities + Long-term provisions
Details
Schedule III balance-sheet classification: rates and rules as of 24-Mar-2021 · Source: Ministry of Corporate Affairs — Schedule III amendment notification dated 24 March 2021; ICAI Guidance Note on Division I. Every figure based on it stays editable.
How this works
Non-current liabilities are payable after twelve months. Long-term borrowings are the largest part for most borrowers.
Promoters' unsecured loans sit here; lenders may treat them as quasi-equity if they are subordinated.
Frequently asked questions
Where are next year's term-loan instalments?
Under short-term borrowings, as current maturities of long-term borrowings.
Is deferred tax liability debt?
No. It is not borrowed money; most leverage ratios leave it out of debt.
Getting accounts ready for a lender?
How figures are classified changes the ratios lenders read. Talk to Rytvae before you submit.