单选题

Information about the coupon rates on the various long-term fixed-rate debt issue of a company can most likely be found in the:

A、 non-current liabilities section of the balance sheet.
B、 Management Discussion & Analysis(MD&A)
C、 notes to the finacial statements

【正确答案】 C

【答案解析】

Information about the coupon on rates on the various long-term fixed-rate debt issue can usually be found in the notes to the financial statements. The MD&A is more likely to discuss interest rate trends and/or current financing cosys but not specific information on individual debt issues.