Question : Which of the following are included in Non - current liabilities?
Option 1: Long-term Borrowings
Option 2: Deferred Tax Liabilities (Net)
Option 3: Other Long-term Liabilities
Option 4: All of the above
Correct Answer: All of the above
Solution : Answer = All of the above
All of the options listed—long-term borrowings, deferred tax liabilities (net), and other long-term liabilities—are included in non-current liabilities. These represent obligations that are not expected to be settled within the next twelve months and are therefore classified as long-term liabilities on the balance sheet.
Hence, the correct option is 4.