OTHER NON-CURRENT LIABILITIES

This item will be automatically calculated after the Total Long-Term Liabilities or Total Liabilities amount is entered. It includes all noncurrent portions of secured and unsecured obligations other than those that can be separately identified as bank or other interest-bearing debt. Note that loans from related parties (shareholders, employees) should be classified as current liabilities regardless of stated maturity, unless they are fully subordinated to bank debt.

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