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.

  • $\begingroup$ 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. $\endgroup$
    – london
    Dec 22, 2017 at 13:42
  • $\begingroup$ 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). $\endgroup$ Dec 22, 2017 at 13:50

2 Answers 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

Also, one can see its long term debts

enter image description here

And no, debt is not only bonds.


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:

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 Alecos suggested, that debt includes both loans and bonds. Itwas my mistake to assume debt is only bonds.


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