Kötelezettségek (liabilities)
What the company owes others: suppliers, banks, the state.
They stand on the liability side of the balance sheet, next to equity. Together the two show what finances the company's assets: its own money or someone else's.
By maturity they split into short-term and long-term, and the two are worth reading separately. The same amount means something quite different due within a year than spread over ten.
Where you find it on Felho
On the short-term and long-term liability rows of the financial table, per year.
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Source: Act C of 2000 on Accounting. This is information, not legal or tax advice.