Ann: Quarterly Activities/Appendix 5B Cash Flow Report, page-213

so let me get this straight.....when attempting to understand the " Accounting difference" between debt and liabilities, you turn to a dictionary ?

Your credibility just keeps getting better and better by the minute

Debts are a part of the liabilities group of accounts within a balance sheet - there are many items included in liabilities which are not debt due to the repayment terms etc and can even include non cash items like provisions. Trade payables can to some extent be "offset" by trade receivables for example where a margin is made on value added products.

My suggestion is that if you dont know the difference between debt and liabilities and you dont know how to read a balance sheet then you should not comment at all

But you know that, dont you - you are just being deliberately misleading