<p>In the link one can very clearly see that the company has no contractually short term debt, and in the short-term (i.e. in the next 12 months) has to pay part of its long term debt. Also, that the debt amounts are <em>not</em> included in the line "Accounts payable" </p>

<p><a href="https://i.sstatic.net/fJpaH.png" rel="nofollow noreferrer"><img src="https://i.sstatic.net/fJpaH.png" alt="enter image description here"></a></p>

<p>Also, one can see its long term debts</p>

<p><a href="https://i.sstatic.net/Jzk5y.png" rel="nofollow noreferrer"><img src="https://i.sstatic.net/Jzk5y.png" alt="enter image description here"></a></p>

<p>And no, debt is not only bonds.</p>

CC BY-SA 3.0
2017-12-23T21:43:36.880Z
2017-12-23T21:43:36.880Z
Alecos Papadopoulos
<p>Thank you Brian for the suggestion, and the others too. It took me a long time to find it in the Coca-Cola report, and it was under Current Liabilities:</p>

<blockquote>
  <p>LIABILITIES AND EQUITY<br>
  CURRENT LIABILITIES<br>
  Accounts payable and accrued expenses<br>
  $9,490 $9,660<br>
  Loans and notes payable<br>
  12,498 13,129  </p>
</blockquote>

<p>Page 75 of document: <a href="http://www.coca-colacompany.com/content/dam/journey/us/en/private/fileassets/pdf/investors/2016-AR-10-K.pdf" rel="nofollow noreferrer">http://www.coca-colacompany.com/content/dam/journey/us/en/private/fileassets/pdf/investors/2016-AR-10-K.pdf</a></p>

<p>I see, as Alecos suggested, that debt includes both loans and bonds. Itwas my mistake to assume debt is only bonds. </p>

CC BY-SA 3.0
2017-12-24T13:34:03.267Z
2017-12-24T13:34:03.267Z
chatGPT
<p>I am looking at the balance sheet of Coca-Cola (<a href="https://www.marketwatch.com/investing/stock/coke/financials/balance-sheet" rel="nofollow noreferrer">https://www.marketwatch.com/investing/stock/coke/financials/balance-sheet</a>), but I cannot guess where loans with banks are. These liabilities accounts are:</p>

<hr>

<p>ST Debt &amp; Current Portion LT Debt   25.23M  25.94M  6.45M   7.06M   7.53M<br>
Short Term Debt     -   -   -   -   -<br>
Current Portion of Long Term Debt   25.23M  25.94M  6.45M   7.06M   7.53M<br>
Accounts Payable    79.48M  69.45M  109.87M 162M    251.98M 
Income Tax Payable  -   2.52M   -   -   -<br>
Other Current Liabilities   111.6M  110.91M 111.11M 157.49M 198.4M<br>
Dividends Payable   -   -   -   -   -<br>
Accrued Payroll     49.42M  49.4M   51.19M  68.99M  84.74M<br>
Miscellaneous Current Liabilities   62.19M  61.52M  59.91M  88.49M  113.67M</p>

<hr>

<p>But debt is bonds, accounts payable refer to money owed to suppliers (<a href="https://en.wikipedia.org/wiki/Accounts_payable" rel="nofollow noreferrer">https://en.wikipedia.org/wiki/Accounts_payable</a>). Is it under "Other Current Liabilities"?. How can I know? Anyone has experience looking at balance sheets? I'm learning this. </p>

CC BY-SA 3.0
2017-12-22T13:42:45.227Z
These are current liabilities, you should check the long-term liabilities section. The current portion of long term debt is a bank debt or a bond due to expire within 12 months.
london
CC BY-SA 3.0
2017-12-22T13:50:37.890Z
The link is not working for me, but “debt” refers to both bank loans and issued bonds. You would need to go to the original company report to see how the items are classified; a data provider will convert the company data into a standard template (which in this case, does not distinguish a bank loan from a bond).
Brian Romanchuk
<finance><corporate-finance>
Where are bank loans in balance sheet?
chatGPT
# Where are bank loans in balance sheet?

(Asked by: username_0 on 2017-12-22)

I am looking at the balance sheet of Coca-Cola (<https://www.marketwatch.com/investing/stock/coke/financials/balance-sheet>), but I cannot guess where loans with banks are. These liabilities accounts are:

---

ST Debt & Current Portion LT Debt 25.23M 25.94M 6.45M 7.06M 7.53M  
Short Term Debt - - - - -  
Current Portion of Long Term Debt 25.23M 25.94M 6.45M 7.06M 7.53M  
Accounts Payable 79.48M 69.45M 109.87M 162M 251.98M
Income Tax Payable - 2.52M - - -  
Other Current Liabilities 111.6M 110.91M 111.11M 157.49M 198.4M  
Dividends Payable - - - - -  
Accrued Payroll 49.42M 49.4M 51.19M 68.99M 84.74M  
Miscellaneous Current Liabilities 62.19M 61.52M 59.91M 88.49M 113.67M

---

But debt is bonds, accounts payable refer to money owed to suppliers (<https://en.wikipedia.org/wiki/Accounts_payable>). Is it under "Other Current Liabilities"?. How can I know? Anyone has experience looking at balance sheets? I'm learning this.

**Tags:** finance, corporate-finance

> **Comments:**
> **username_1**: These are current liabilities, you should check the long-term liabilities section. The current portion of long term debt is a bank debt or a bond due to expire within 12 months.  
> **username_2**: The link is not working for me, but “debt” refers to both bank loans and issued bonds. You would need to go to the original company report to see how the items are classified; a data provider will convert the company data into a standard template (which in this case, does not distinguish a bank loan from a bond).  

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## 2 answers

### Answer by username_3 on 2017-12-23. Score: 2

In the link one can very clearly see that the company has no contractually short term debt, and in the short-term (i.e. in the next 12 months) has to pay part of its long term debt. Also, that the debt amounts are *not* included in the line "Accounts payable"

[![enter image description here](https://i.sstatic.net/fJpaH.png)](https://i.sstatic.net/fJpaH.png)

Also, one can see its long term debts

[![enter image description here](https://i.sstatic.net/Jzk5y.png)](https://i.sstatic.net/Jzk5y.png)

And no, debt is not only bonds.


---

### Answer by username_0 on 2017-12-24. Score: 0

Thank you username_2 for the suggestion, and the others too. It took me a long time to find it in the Coca-Cola report, and it was under Current Liabilities:

> LIABILITIES AND EQUITY  
> CURRENT LIABILITIES  
> Accounts payable and accrued expenses  
> $9,490 $9,660  
> Loans and notes payable  
> 12,498 13,129

Page 75 of document: <http://www.coca-colacompany.com/content/dam/journey/us/en/private/fileassets/pdf/investors/2016-AR-10-K.pdf>

I see, as username_3 suggested, that debt includes both loans and bonds. Itwas my mistake to assume debt is only bonds.


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