Long-term borrowings are those having a maturity period of more than one year.
Long-term borrowings shall classified as:
a. Bonds/debentures
b. Term loans
i) from banks
ii) from other parties
c. Deferred payment liabilities
d. Deposits
e. Loans and advances from related parties
f. Long-term maturities of finance lease obligations
g. Other loans and advances (specify nature)