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Current maturities of long term borrowing

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(Querist)
19 August 2016 why do we include current maturities of long term borrowing in debt (long term) while calculating debt equity ratio whereas the same is considered as current liability in balance sheet?
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sudarshan

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sudarshan (Expert)
21 August 2016 It is normally applied by banks that company has funds to repay instalments falling due in the next year.co law simply borrowed that concept
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