Wrong!! It's not debt. It's done that way for tax purposes for when the company is profitable. That's why it's not listed under B. Debt Securities, Including Promissory and Convertible Notes.
Understanding how to read and understanding fillings is the key to winning in the OTC. Don't be fooled ATMH is debt free + has 0 notes on their books.. #FACT
"Thats because they listed it as unpaid advances and not debt. SMH Just an FYI, its still debt."