Current liabilities are obligations due within a year, or within the operating cycle if that is longer: amounts owed to suppliers, wages and taxes payable, the current portion of long-term debt, short-term borrowings, and payments customers have made for things not yet delivered (deferred revenue).
How Listed shows it
As reported, the total of the current section of the balance sheet: LiabilitiesCurrent, or CurrentLiabilities for IFRS filers. It is the denominator of the current ratio.
Reading it
Deferred revenue is a liability, but it is settled by delivering a service, not by paying cash. A subscription business with large deferred revenue can have high current liabilities without a cash problem.
When it says "not reported"
Banks, insurers and some other financial companies present an unclassified balance sheet with no current subtotal.