What must entities disclose regarding debt maturity schedules?

Entities are required to disclose their debt maturity schedules to provide transparency about their repayment obligations. This information is crucial for stakeholders to assess the company's liquidity and financial health.

The correct choice emphasizes that the schedule must reflect both the principal amounts and interest payments due over the next five years. This level of detail helps stakeholders understand the timing and amount of cash flows the entity will need to manage in the near future, aiding in investment and lending decisions. Including five years instead of just the next year ensures that stakeholders have a comprehensive view of future obligations, beyond immediate liabilities.

While some other options focus on different aspects of debt disclosure, they lack the thoroughness and forward-looking perspective that the five-year requirement provides. This comprehensive perspective is important for evaluating the long-term financial stability of the entity.