Notes to Financial Statements F07-03b

What must companies disclose relating to liabilities?

Companies are required to disclose:

• the aggregate amount of maturities for each of the five years following the balance heet
• Sinking fund requirements
• aggregate amount of payments for unconditional obligations
• fair value of each financial debt instruments
• nature of the firm’s liabilities, interest rates, maturity dates, conversion options, assets pledged as collateral and restrictions