Reading 31 non current (long term) liabilities questions and answers

%&'ÿ]+ÿ,-./&'ÿ&0'ÿ6:&'1'4&ÿ'^':4'ÿ5&ÿ0'ÿ':3ÿ-=ÿ0'ÿ=4&ÿ'16-38 dÿibcÿVbÿdÿV{ÿbGÿcffÿbaVGÿbpÿVq[fUÿVbaVÿ`VaÿqfbfÿdbÿdÿVbÿ`bÿb zfbqÿVbRÿdÿdÿpaÿÿ|eÿfbGÿdÿVbaVeÿÿÿdÿUfbfG`dcdÿfVÿÿbÿcfbÿÿdÿfbRÿ

J?%ÿK%&&%%\&ÿ@$;;%*'ÿB'()ÿO(KH%ÿ?(L?%;ÿ);ÿBÿC*B*@%ÿK%B&%E

J?%ÿK%&&%%\&ÿ>%H'])]%^$('Fÿ;B'()ÿO(KH%ÿ?(L?%;ÿ);ÿBÿC*B*@%ÿK%B&%E

_?(@?ÿ)Cÿ?%ÿC)KK)O(*Lÿ(&ÿRSTUVÿaSRbÿ>(&@K)&%>ÿ(*ÿ'?%ÿC*B*@(BKÿ&'B'%A%*'ÿ))'*)'%&ÿ)CÿBÿK%&&%%[

J?%ÿK%B&%ÿ(*'%;%&'ÿB'%E

cÿL%*%;BKÿ>%&@;(='()*ÿ)Cÿ?%ÿK%B&(*LÿB;;B*L%A%*'E

J?%ÿK%B&%ÿ=BFA%*'&ÿ')ÿH%ÿ=B(>ÿ(*ÿ%B@?ÿ)Cÿ?%ÿ*%<'ÿP%ÿF%B;&E

cÿCAÿ(&ÿA);%ÿ&)KP%*'ÿÿÿ?B&

N&( N&( M*,(

M*,( N&( N&(

*/ÿ)*=/, )*=/,ÿÿÿ6>

S&0&0 S&0V((0T(

/ÿ1,ÿ'ÿ')ÿ2ÿ0.ÿ#J#Gÿ0ÿ3'.CD/ÿ1,ÿ5.ÿ,ÿ'ÿ'ÿ3.22ÿ',ÿ/'Eÿ'ÿ-' )+ÿE'(ÿ0ÿI#J4LJJ4JJJCÿÿE-'((ÿ/ÿ1,4ÿÿ-2ÿ'2ÿ5(.0(-

:4&%%5%%%<

:4&5&7<

4.9/%9>ÿÿ8$ÿ)*ÿ4.>/>ÿÿ8;

65ÿÿ)33-)5;

4./ÿÿ8;

HIÿ+(,)-ÿÿ,3)Iÿÿ3)ÿ)ÿ.%ÿ(3ÿ()1Aÿÿ,5*1ÿI*ÿ05ÿ2)3ÿ)3;ÿHIÿÿ)73ÿÿ515ÿA

3)ÿÿ)ÿÿ13)0-ÿ)ÿA5ÿ)ÿ,5)Iÿ5ÿ)ÿ0)1ÿ3);ÿJ*2))IÿÿHIÿ0ÿ13)0-IÿAÿ3)ÿ)ÿ)

,5)Iÿ3)ÿ)5ÿKLMNOÿRLKSÿÿ13*ÿA)

Aÿ3)ÿÿÿ,5*ÿ)ÿ*7ÿÿHIBÿ7)3)1ÿA/ÿ325)Iÿ5)ÿ)5ÿ

JÿAÿ7IIÿ0ÿ8$/ÿ+5ÿ+(,)-ÿÿ.ÿ(3ÿ0)1ÿ)(ÿ0ÿ:ÿ1,ÿ7*ÿ=AÿAÿ()5Uÿ)ÿ0

5ÿÿ>:;ÿVAÿ7*ÿ()5ÿÿ05ÿ-)5ÿ)*ÿ,)-ÿ5ÿ))33-;ÿJ(IÿAÿ0012ÿ5ÿ)ÿ(A*/ÿ=A)ÿÿA7*ÿ3)73-ÿ+5ÿ=35,5)ÿAÿ*ÿ0ÿ8$W

./$/%

.?/>$>/%9

.?//>?

=%@$B%ÿ(&ÿL%O%=DP%GÿV%D&%ÿDBB)$*'(*PÿAD&ÿ*)ÿ%EE%B'ÿ)*ÿ(*O%*')=HGÿ`K>?%*&%&`ÿ(&ÿ*)'ÿA%ÿJ%&'ÿD*&M%=ÿD&ÿ)?%=D'(*PÿL%D&%&ÿM(L

=%&$L'*ÿA(PA%=ÿ%>?%*&%&ÿ(*ÿ'A%ÿLD'%=ÿH%D=&ÿ=%LD'(O%ÿ')ÿ'A%ÿE*D*B%ÿ^BD?('DL_%D&%G

%&ÿ'(ÿ1-2234ÿ*+ÿ,'-ÿ&.&*ÿ*ÿ+ÿ/+)ÿ'+0

R*ÿ)ÿ-ÿ3ÿ6*)3ÿ-)Oÿ,ÿ+**ÿ)ÿ2-.ÿ,3,*O,ÿ/.P;:ÿ*)ÿ2-.ÿ-2*O)/ÿ,ÿ)ÿ*1*ÿ2.ÿ,3,*ÿ,)ÿ,:ÿ2-/ÿ.ÿ2,ÿ8)+ÿ-)0ÿS,ÿ6*)3ÿ-)Oÿ)ÿ)/ÿ-).-ÿ)*ÿ-2*0

)*ÿ1.0,ÿ/0ÿ62ÿBÿ)*ÿhÿ60ÿ.62

ÿ4ÿ7ÿ:,0ÿ7ÿ,ÿ7,.ÿ+,ÿ4ÿ+;ÿ1-ÿÿ9:ÿ0,ÿ8+-ÿ50,0ÿ4,ÿ4ÿ76ÿ4,1ÿ1ÿ,ÿ*0,5ÿ+,-.,ÿÿ4ÿ.,ÿ7ÿ4ÿ7,.ÿ+,Rÿ4ÿ60,0ÿÿ.6*01ÿ7ÿ1-ÿiÿ+,cR84+ÿ4ÿ60,0ÿÿ4ÿ.,ÿ7ÿ4

BÿAS00II<ÿ01ÿ0Bÿ1ÿ>A5BÿEÿPDKÿ4ÿÿ>A5BÿEÿPDD&Eÿ>Aÿ0AEQL5B2ÿGI1ÿB?B

QL5B2Eÿ?ÿ0>ÿFÿGÿ51Eÿ>B11ÿ51ÿ?0<05IÿFÿQÿTÿPÿUÿVÿTÿEÿWXRÿTÿCV&EDDDEÿZÿTÿYPÿTÿEÿM[ÿT

C&EDDDEDDDEÿ=WRÿW[ÿTÿC&EP(PEDPKÿBÿO?ÿ\ÿDEÿPDD&EÿL0ÿC&EP(PEDPÿUÿ]DKDÿYP^ÿTÿC&(EVPKÿRGÿ>?

?0<AÿL0ÿCV&EDDDEÿ1>2ÿ51ÿ?0<05IÿÿC&EP(PEDPÿSCV&EDDDÿSC&(EVP^ÿTÿC&EP&E(VKÿBÿO?

>A5BÿEÿPDD&EÿL0ÿC&EP&E(VÿUÿ]DKDÿYP^ÿTÿC&VE'VKÿR0IÿBÿO?ÿÿPDD&ÿL0ÿC&(EVPÿ_ÿC&VE'VÿT

01234567ÿDE6FGÿHÿIÿJÿC-/4ÿ&ÿJÿ:KHÿ4

SKÿ4LÿKÿ5+,-ÿCJÿKÿFGOOÿ+,ÿB,-ÿ45ÿKÿF7OG7OGÿ+EÿKÿB,-5ÿÿWÿFO7OGPÿJK-KÿÿK

W*+3ÿ)CÿA3ÿ2DÿYÿVÿ'NMZÿ[ÿVÿZÿW\]ÿVÿIJK%%&ÿ^ÿNLÿVÿIRKR%NZÿU_ÿVÿIJK%%&Zÿ?W]ÿW_ÿVÿIK%R

`2C*P3ÿ3+ÿ2ÿ2+ÿVÿIJK%%&ÿaÿIK%RÿVÿIKRN

U*ÿ>2*ÿ*ÿT@ÿVÿIK%Rÿ^ÿN'ÿVÿIKRN

?@ÿ@2>CÿVÿIJK%%&ÿ^ÿNLÿVÿIRKR%N

?G24ÿÿ3+ÿVÿIKRÿaÿIRKR%ÿVÿIRR'N

+ÿ2ÿGÿ3ÿ)ÿ*ÿ>2*ÿVÿIKRÿaÿIRR'ÿVÿIKRJN

Gÿ*ÿ)ÿGÿ)2+ÿD2ÿ@2>CÿFG+GÿÿGÿ@*+@2Dÿ@2*)ÿGÿ@2>CN

%N@NÿOLÿ.Aÿ<D;/ÿ.DÿEFFNÿP/DÿLÿQQ;GÿDÿ.ÿ?L/BÿKL.ÿ.?ÿQÿDÿR<ÿ<DÿE%BFFFÿ<.DG.AÿKALÿ;?<.9ÿD;D/ÿQDÿLÿ9.Dÿ/0ÿ;?=Dÿ%BÿIFJ%S

Gÿ:?<.9ÿL.ÿ.ÿE%Fÿ?AÿQ.;ÿG.Aÿ=/ÿÿ./0NÿOLÿ=/ÿ;A/ÿ.ÿ;.AA<ÿL.ÿ<D?ÿGÿÿD/?

Lÿ=/ÿ.ÿ.9ÿ?ÿQDÿ%F%@ÿQÿ<.DNOLÿ=/ÿKDÿ/ÿ.ÿ.ÿ<D??ÿ./ÿL.Gÿ.ÿ;.DD90ÿG.AÿQÿE%FBIFFBFFFNÿÿG

C3AC>QÿW4ÿN3ÿPCB3+ÿC3+ÿN3ÿNÿSÿ>3+ÿPC3@@3+ÿ3ÿC5U+Bÿ4AQ

)*+,

01234567ÿ-.6/0ÿ1ÿ%ÿ2ÿ)345ÿÿ2ÿ671ÿ

829:42;ÿ<:42.5:90

=>ÿ?,@ÿA>ÿ671

Y*ÿL3Gÿ)ÿA4ÿZ[ÿVÿN'OF1Fÿ\ÿVÿFÿVÿ1FÿY]^ÿVÿNFO1HOFÿ?Y^ÿY[ÿVÿN'F1HHÿ

?8:5

T2EÿGÿ@CÿU2EÿDÿGÿHHHÿE2ÿ@2=Hÿ2ÿGÿA44ÿDÿGÿE2V

AÿEÿG2ÿGÿD2CU2EÿDÿGÿE23ÿ2V

T2EÿGÿ2EÿDÿGÿHHHÿE2ÿ@2=HV

WX@E22

YGÿ2ÿD2?ÿE2FÿAGÿ2ÿ2ÿ23ÿE2AE=ÿ2CÿC@C3ÿÿGÿEZÿA2E2?ÿGFIGÿE2ÿ@2=Hÿ3U33ÿAI

Cÿ23ÿ@C?@2Eÿ?H@Vÿ[GÿDCÿ@2=Hÿÿ@C?@2Eÿ23ÿCÿHÿAÿ3?3ÿÿ@CÿU2Eÿ2ÿGA44ÿDÿGÿE2V

%&'(ÿ]+ÿ,-.(/&'ÿ&0'ÿ6:&'1'4&ÿ'^(':4'ÿ5&ÿ0'ÿ':3ÿ-=ÿ0'ÿ=4&ÿ('16-38

dÿibcÿVbÿdÿV{ÿbGÿcffÿbaVGÿbpÿVq[fUÿVbaVÿ`VaÿqfbfÿdbÿdÿVbÿ`bÿb

zfbqÿVbRÿdÿdÿpaÿÿ|eÿfbGÿdÿVbaVeÿÿÿdÿUfbfG`dcdÿfVÿÿbÿcfbÿÿdÿfbRÿdÿdcffÿbGÿcffÿbaVÿbfÿcfbpÿbpÿbfÿÿdÿpUbfÿ`dcdÿfVÿÿbÿpcfbÿÿdÿfbR

-8ÿ.*(ÿ*&ÿÿ*55(5*+ÿ9'(*5ÿ,*ÿ*(ÿ/',(ÿÿ*))ÿ(ÿ*&ÿ0ÿ-ÿ*&8(ÿ(*ÿ/',)*ÿ-ÿ 5

V&(ÿ0ÿ )8ÿ(ÿ*ÿ/0&Jÿ0ÿ6&ÿ,*6,.ÿÿ1*,ÿÿ0ÿ'(ÿ8*,ÿ-ÿ0ÿ(/*5ÿ)*0ÿ-7ÿ&)&ÿ*

0ÿ/*(Rÿ*ÿ-ÿ(ÿ*ÿ0ÿÿ&*+ÿLÿ0ÿ&ÿ-ÿ0ÿ.*(J0(ÿ*(ÿ"ÿ**,ÿ'*./ÿ-ÿP!NNJNNNÿ*&ÿÿ'*./

6.,0

.ÿK30