Current Liabilities
These are short-term obligations, i.e., they must be settled within the following fiscal year (next year), or according to the company's operating cycle, if it is greater than one year.
Components of Current Liabilities may be:
Suppliers
Salaries Payable
Social Dues Payable
Taxes Payable
Provision for Income Tax and Other Provisions
Bank Loans
Other Liabilities
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