Current Liabilities refer to debts and obligations of a company (what a company owes to its creditors and suppliers) that are due within the fiscal year. Current liabilities include short term loans, dividends and interest payable, accounts payable, accrued expenses, income tax payable...
Current liabilities can be found on a company's balance sheet; they are the opposite of current assets.
Firm's debts and obligations, like loans and mortgages that are payable in a period that exceeds one year are called long-term liabilities and are not included in the current liabilities. However, a portion of the long-term debt that is due within the current year may be counted as a current liability.
Trading financial instruments, including foreign exchange on margin, carries a high level of risk and is not suitable for all investors. The high degree of leverage can work against you as well as for you. Before deciding to invest in financial instruments or foreign exchange you should carefully consider your investment objectives, level of experience, and risk appetite. The possibility exists that you could sustain a loss of some or all of your initial investment and therefore you should not invest money that you cannot afford to lose. You should be aware of all the risks associated with trading and seek advice from an independent financial advisor if you have any doubts.
