Rövid lejáratú kötelezettségek (short-term liabilities)
Debts due within a year of the balance-sheet date.
Trade payables, short-term loans, and every obligation payable in the coming business year belong here.
This is the row usually measured against current assets: when short-term debt durably exceeds what turns to money within a year, there is strain in the company's operation. One year is not a conclusion, but it is a direction.
Where you find it on Felho
As its own row in the financial table, next to its long-term counterpart.
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Source: Act C of 2000 on Accounting. This is information, not legal or tax advice.