It depends on the nature.
If, the shareholder provided a (thereof obtained from banks) loan with an interest, it should be classified under loans.
If, the nature is an expense, such as, if you pay royalty to your shareholder company for your sales, it should be classified under trade payables.
If the above criteria is met but the amount is not invoiced yet, then you will record it under "accruals".
If, the payable is stemming from a distributed but not paid dividend, then you'll classify it under "other liabilities" or in a seperate line named "due to shareholders" in the balance sheet based on the materiality of the amount.
