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1492 terms

Glossary

Every term is defined twice: once the way a filing would put it, and once the way somebody would explain it to you across a table. The second one is usually the one that sticks.

Showing 1 term

Current maturities of long-term borrowings

Accounting
Also called: Current maturities

The portion of a long-term loan falling due within twelve months of the reporting date, stripped out of non-current borrowings and presented among current liabilities.

In plain terms

It is why the line labelled long-term debt gets smaller as a large repayment gets closer. A screener column built on that line ranks a company with an imminent bullet as the safer of two.

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Indian stock market glossary · Market Vidyalaya