Liabilities
Everything the company owes to others, current and non-current together.
Liabilities split into current — due within a year, such as trade payables, public duties owed and wages — and non-current, meaning loans and obligations with a longer term.
Debt is not in itself a warning sign. A company that invests borrows, and a company with no debt may simply be one that is not growing. What says something is the relationship between the debt and what the company owns, and between current liabilities and current assets.
The Register of Company Accounts publishes the total and the current/non-current split, but not who the creditors are.
Where this figure comes from
Read from the “Total liabilities” line of the balance sheet in the annual accounts.
Related terms