Explanation:

Long-term Borrowings:

Borrowings means amount taken as loan by company. it may be by issue of debentures , loan from bank or private lenders , public deposits or of any other narture. 

Borrowings are classified as 'long term borrowings' when the loan is repayable by the company after 12 months from the date of balance sheet  or after the period of operating cycle. whether a borrowing is Long term borrowing or Short term borrowing, its determined on the date of borrowing. long term borrowings are shown under the following heads in the note to accounts on long term borrowings:

1. debentures
2. bonds 
3. term loans :(a) from bank ; and (b) other parties;
4. public deposits ; and
5. other loans and advances (nature to be specified)