Whether a bank loan is a current liability depends on its repayment terms.

• Current Liability: If the portion of the bank loan is due within one year or the normal operating cycle (if longer), it is classified as a current liability.

• Non-Current Liability: If the repayment period extends beyond one year, the loan is considered a non-current (or long-term) liability.

Therefore, a bank loan can be a current liability, but only if it meets the criteria of being due within one year.

For further information, you can refer to accounting textbooks or resources on financial accounting principles.