As on 31st December 2011, All Stars Limited has a loan outstanding from the State Bank of India amounted to ₹ 250 million. The loan is secured against mortgage of the land, building, plant and machinery owned by the company. The loan attracts interest at 12% per annum payable half yearly on 1st April and 1st October, respectively. The company paid the interest due on 1st April 2011 but is in default towards interest due on 1st October 2011. Out of the principle outstanding, an amount of ₹ 25 million is due for repayment within next 12 months. How will the loan and interest outstanding appear in the balance sheet of the company as at 31st December 2011?