Hélios SA's non-derivative financial liabilities represent 4,500,000 of undiscounted contractual cash flows, of which 3,960,000, or 88%, fall due within 90 days. The draft notes propose two buckets: "less than five years" and "more than five years" (case facts). Write a short judgement note assessing this choice of buckets, distinguishing rule, case facts and professional judgement.