Balance Sheet

Total Debt

All borrowed money including short-term and long-term obligations.

Definition

Total debt includes all interest-bearing liabilities: short-term borrowings, long-term bonds, subordinated debt, and other borrowed funds. For banks, total debt excludes deposits, which are technically liabilities but serve as the primary funding source.

Why It Matters

The level and cost of debt directly affect profitability and financial flexibility. Companies with excessive debt face higher interest costs and greater risk during economic downturns.

Related Terms

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