Debt maturity (ETF 74)

A1A.201.

Debt maturity (ETF 74) consists of debt classified according to the time until the debt is extinguished as outlined in the contract between the debtor and the creditor. In this context, maturity relates to original maturity, which is the period from the issue date until the final contractually scheduled payment date; or remaining maturity or residual maturity which is the period from the reference date (balance sheet date) until the final contractually scheduled payment date. This category is further classified into:

• debt by maturity valued at market value (ETF 741).

A1A.202.

Debt by maturity valued at market value (ETF 741) consists of debt, valued at market value, classified according to the time until the debt is extinguished as outlined in the contract between the debtor and the creditor This category is further classified into:

• short-term debt by original maturity valued at market value (ETF 7411, TALC);
• long-term debt with payment due within one year or less valued at market value (ETF 7412, TALC); and
• long-term debt with payment due in more than one year valued at market value (ETF 7413, TALC).

A1A.203.

Short-term debt by original maturity valued at market value (ETF 7411, TALC) consists of debt, valued at market value, payable on demand.

A1A.204.

Long-term debt with payment due within one year or less valued at market value (ETF 7412, TALC) consists of debt, valued at market value, with a maturity of one year or less.

A1A.205.

Long-term debt with payment due in more than one year valued at market value (ETF 7413, TALC) consists of debt, valued at market value, with a maturity of more than one year or no stated maturity.

Excludes: Debt valued at market value, that is payable on demand (classified to short-term debt by original maturity valued at market value (ETF 7411, TALC)).