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.
A long-term debt instrument generally has Original Issue Discount (OID) when it is issued for a price less than its stated redemption price at maturity (principal amount). The OID is the difference between the stated redemption price at maturity and the issue price. OID is considered to be a form of interest. All debt instruments that pay no interest prior to maturity (zero coupon bonds) are presumed to be issued at a discount. The majority of OID bonds are zero coupon bonds.