{"id":3954,"date":"2019-10-08T13:33:00","date_gmt":"2019-10-08T13:33:00","guid":{"rendered":"https:\/\/analystprep.com\/cfa-level-1-exam\/?p=3954"},"modified":"2026-07-22T17:23:23","modified_gmt":"2026-07-22T17:23:23","slug":"presentation-disclosures-relating-debt","status":"publish","type":"post","link":"https:\/\/analystprep.com\/cfa-level-1-exam\/financial-reporting-and-analysis\/presentation-disclosures-relating-debt\/","title":{"rendered":"Presentation and Disclosures Relating to Debt"},"content":{"rendered":"\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"QAPage\",\n  \"mainEntity\": {\n    \"@type\": \"Question\",\n    \"name\": \"Which of the following statements regarding debt disclosures in financial statements is the most accurate?\",\n    \"text\": \"Options:\\nA. Disclosures in notes to the financial statements cannot be used to determine the amount and timing of future cash outflows.\\nB. Disclosures on debt typically include information such as the stated and effective interest rates, maturity dates, covenants, and any collateral that is pledged.\\nC. Disclosures on complex debt contracts such as those relating to convertible debt and debt with warrants are usually not made in the notes to the financial statements.\",\n    \"answerCount\": 1,\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"The correct answer is B. Debt disclosures typically include information such as stated and effective interest rates, maturity dates, covenants, and collateral pledged. Option A is incorrect because financial statement note disclosures can be used to determine the amount and timing of future cash outflows. Option C is incorrect because complex debt arrangements, including convertible debt and debt with warrants, are usually disclosed in the notes to the financial statements.\"\n    }\n  }\n}\n<\/script>\n\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"QAPage\",\n  \"mainEntity\": {\n    \"@type\": \"Question\",\n    \"name\": \"How is debt due after more than 12 months from the balance sheet preparation date disclosed?\",\n    \"text\": \"How is debt due after more than 12 months of the preparation date of the balance sheet disclosed?\\n\\nA. It is only disclosed in the footnotes of the balance sheet.\\nB. It is disclosed alongside debt due in less than 12 months as a single line item.\\nC. It is disclosed under a separate line item, with further disclosure in the footnotes.\",\n    \"answerCount\": 1,\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"The correct answer is C. Long-term debt due after more than 12 months is disclosed under a separate line item on the balance sheet. Additional details, such as maturity schedules, interest rates, covenants, and other terms, are provided in the financial statement footnotes.\"\n    }\n  }\n}\n<\/script>\n\n\n\n<p class=\"wp-block-paragraph\"><iframe loading=\"lazy\" src=\"\/\/www.youtube.com\/embed\/r1ck8FrAMtw\" width=\"611\" height=\"343\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Depending on the maturity structure of a company\u2019s debt obligations, its debt (or portions of it) can be reported either in the non-current liabilities section or the current liability section of the balance sheet.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Notes to the financial statements can also provide useful debt-related information that can assist in determining the financial health of a company and its ability to continue as a going concern.<\/p>\n\n\n\n<div style=\"margin: 18px 0;\"><a style=\"display: block; text-align: center; padding: 14px 18px; border: 2px solid #2F5BFF; border-radius: 18px; color: #ffffff; font-weight: 600; font-size: 16px; text-decoration: none; background-color: #1a73e8;\" href=\"https:\/\/analystprep.com\/free-trial\/\" target=\"_blank\" rel=\"noopener noreferrer\">Master debt disclosures with AnalystPrep\u2019s Free Trial.<\/a><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Financial Statement Presentation and Disclosures of Debt<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The non-current liabilities section of the balance sheet usually includes a single line item of the total amount of a company\u2019s long-term debt whose due date falls&nbsp; beyond one year. The portion of long-term debt that is due in the next twelve months is usually shown as a current liability.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">More detailed information on the types and nature of a company\u2019s debt is usually found in the notes to the financial statements. These note disclosures can be used to determine the amount and timing of future cash outflows. They typically include information such as the stated and effective interest rates, maturity dates, covenants, any collateral that is pledged, and the amount of scheduled debt repayments for the next five years.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is important to note disclosures can also be made for more complex debt contracts such as those relating to convertible debt and debt with warrants. A convertible debt gives the debt holder the option of exchanging debt for equity. Bonds issued with warrants, on the other hand, give holders the right to purchase shares of the issuer\u2019s common stock at a specific price.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The MD&amp;A may also provide useful information about a company\u2019s capital resources, including its debt financing and off-balance-sheet financing. In the MD&amp;A, the company&#8217;s management usually provides a qualitative discussion on any material trends in capital resources and indicates any expected material changes in their mix and relative cost.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<h3 class=\"wp-block-heading\"><strong>Question 1<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Which of the following statements is the <em>most<\/em> accurate?<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Disclosures in notes to the financial statements cannot be used to determine the amount and timing of future cash outflows.<\/li>\n\n\n\n<li>Disclosures on debt typically include information such as the stated and effective interest rates, maturity dates, covenants, and any collateral that is pledged.<\/li>\n\n\n\n<li>Disclosures on complex debt contracts such as those relating to convertible debt and debt with warrants are usually not made in the notes to the financial statements.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Solution<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The correct answer is <strong>B<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Disclosures on debt typically include information such as the stated and effective interest rates, maturity dates, covenants, and any collateral that is pledged.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A is incorrect<\/strong> because disclosures can be used to determine the amount and timing of future cash outflows.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>C is incorrect<\/strong> because disclosures on any complex debt contracts are usually made in the notes to the financial statements.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Question 2<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">How is \u2018debt due after more than 12 months of the preparation date of the balance sheet\u2019 disclosed?<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>It is only disclosed in the footnotes of the balance sheet.<\/li>\n\n\n\n<li>It is disclosed alongside \u2018debt due in less than 12 month\u2019 as a single line item.<\/li>\n\n\n\n<li>It is disclosed under a separate line item, with further disclosure in the footnotes.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Solution<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The correct answer is <strong>C<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Long term debt (due in more than 12 months) is disclosed under a separate line item on the balance sheet, and further disclosure (maturity schedule, interest rate, etc.) is made in the footnotes.<\/p>\n<\/blockquote>\n\n\n\n<div style=\"text-align: center; margin: 30px 0;\"><a style=\"display: inline-flex; align-items: center; justify-content: center; padding: 12px 26px; border-radius: 9999px; background: #1e5bd8; color: #ffffff; font-weight: bold; text-decoration: none;\" href=\"https:\/\/analystprep.com\/free-trial\/\" target=\"_blank\" rel=\"noopener noreferrer\">Start Free Trial \u2192<\/a><p style=\"margin-top: 12px; font-size: 16px; line-height: 1.5;\">Strengthen your understanding of debt presentation, disclosure requirements, financial statement analysis, and credit risk assessment with CFA Level I study notes, practice questions, and mock exams.<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Depending on the maturity structure of a company\u2019s debt obligations, its debt (or portions of it) can be reported either in the non-current liabilities section or the current liability section of the balance sheet. Notes to the financial statements can&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-3954","post","type-post","status-publish","format-standard","hentry","category-financial-reporting-and-analysis","blog-post","no-post-thumbnail","animate"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Debt Presentation &amp; Disclosures | CFA Level 1<\/title>\n<meta name=\"description\" content=\"Learn how companies present and disclose long-term debt, including key debt covenant requirements and footnote disclosures in financial statements.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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