4 March 2015 Â¦ Geneva - A new WHO guideline recommends adults and children reduce their daily intake of free sugars to less than 10% of their total energy intake. A further reduction to below 5% or roughly 25 grams (6 teaspoons) per day would provide additional health benefits.
Long-Term Debt. Long-term debt is listed under long-term liabilities on a companyâs balance sheet. Any financial obligation that involves repayment over a time period greater than 12 months is considered long-term debt. Included among these obligations are such things as long-term leases, traditional business financing loans and company bond issues.
To calculate net debt using Microsoft Excel, examine the balance sheet to find the following information: total short-term liabilities, total long-term liabilities and total current assets. Enter these three items into cells A1 through A3. In cell A4, enter the formula =A1+A2-A3 to render the net debt.