Combining current and non-current notes

To combine current and non-current notes:

  • Click the Report options cog
  • Search for Combine notes by class
  • Select:
    • Yes - Without total or;
    • Yes - With total


Click here to see which notes will combine. There is no option to 'pick and choose' pairings.

Lease liabilities

Lease liabilities can either be allocated to the borrowings note (class L, for instance NLLLE) or a separate lease liabilities note (class M, for instance NLMLE).

Total secured liabilities

For the 'Total secured liabilities' table, the first few rows are automatically populated from the following allocations (default description in brackets):

  • CLLBO (Bank overdraft)
  • CLLBL/CLHBL/NLLBL (Bank loans)
  • CLLBA/UCLA/LLB (Loan - A)
  • LLB/BBC/LLB (Loan - B)
  • LLB/HSBC/LLB (Loan - C)
  • LLD/DEC/LLD (Debentures)
  • CBC/CBC/NLRB (Commercial bills payable)
  • CLLHP/CLHHP/NLLHP (Hire purchase)
  • CLLLE/CLHLE/NLLLE (Lease liability)


Apart from CLLBO, which is singular, the descriptions for the others are linked to the NLL## description on the assumption both allocations have the same description.

Avoid using these codes if you do not want the liabilities appearing as secured. There are plenty of alternatives, such as the allocation ranges CLLBD to CLLBJ and NLLBD to NLLBJ (B is for Bank, but they can be used for anything), CLLRA to CLLRO, NLLRA to NLLRO (R is for Related parties, but they can be used for anything), CLHTP to CLHIN, CLHCN to CLHPJ and CLHVA to CLHVE.

There are manual number rows below the automatically populated rows.

Financing arrangements

For the 'Used at the reporting date' table, the first two rows are automatically populated from the following allocations (default description in brackets):

  • CLLBO (Bank overdraft)
  • CLLBL/NLLBL (Bank loans)


There are manual number rows below the automatically populated rows.