inglés al español Negocios/Finanzas Finanzas (general) financial report

I need help, In a Financial statement how do I translate into Spanish "Loan Liabilities"? More about it:

Loan liabilities

Loan liabilities are initially valued at fair value, net of transac-tion costs, and subsequently at amortized cost. Amortized cost is determined based on the effective interest rate calcu-lated when the loan was raised.