Long-term liabilities
Liabilities classified as noncurrent at the reporting date under the applicable accounting framework. A maturity beyond twelve months is relevant, but operating-cycle rules, settlement rights, covenants and other classification conditions can matter.
Long-term liabilities in round numbers
Hypothetical balance sheet at 31 December 2025, in US$ millions: total liabilities of 18.5 less current liabilities of 7.8 leave 10.7 classified as noncurrent under the assumed applicable rules. This reconciliation does not independently establish contractual maturity dates.
Scroll horizontally to read all columns.
| Measure | Balance |
|---|---|
| Total liabilities | 18.5 |
| Current liabilities | 7.8 |
| Noncurrent liabilities | 18.5 − 7.8 = 10.7 |
Source: IASB: Non-current liabilities with covenants, final 2022 amendments.