Long-term liabilities

(redirected from Non-current liabilities)

Long-term liabilities

Amount owed for leases, bond repayment, and other items due after 1 year.

Long-Term Liability

Any liability with a term of greater than a year. In both investing and personal finance, a long-term liability often is a loan with a long payback period. Examples include a 30-year mortgage or a 10-year Treasury note. See also: Long-term financing.
References in periodicals archive ?
Non-current liabilities were 85,396 million yen, a decrease of 23,102 million yen versus the end of FY 2017 due mainly to a buyback of 1st series unsecured subordinated convertible bonds with stock acquisition rights in the amount of 20,000 million yen.
16 to some overseas consolidated subsidiaries, which engendered an increase of 1,577 million yen in other non-current liabilities.
Non-current liabilities rose by $107.8 million to stand at $860.95 million.
31 March 2019 31 December 2018 ASSETS Non-current assets 1,236,923 923,050 Property, plant and equipment 423,545 408,201 Investments in joint ventures 464,987 244,500 Long-term loans and receivables 279,244 232,922 Current assets 380,791 293,320 Total assets 1,617,714 1,216,370 LIABILITIES AND EQUITY Non-current liabilities 230,900 222,752 Long-term debt 158,363 170,043 Current liabilities 120,268 107,023 Total liabilities 351,168 329,775 Equity attributable toPAO NOVATEK shareholders 1,247,614 868,254 Non-controlling interest 18,932 18,341 Total equity 1,266,546 886,595 Total liabilities and equity 1,617,714 1,216,370
* Non-current liabilities were RMB 184.1 billion, representing an increase of RMB 20.9 billion compared with that as of the end of 2017.
Total assets Total non-current assets Total current assets 890,843 269,872 620,971 Capital reserves Investment on property, Equity ratio attributable Chugai plant and equipment attributable to shareholders and to (billion yen) Chugai shareholders (%) 738,977 27.9 83.0 Total assets Total non-current liabilities 890,843 (22,843) Capital reserves Annual dividends per share (yen) attributable Chugai shareholders and to 738,977 62.00 (Forecast) Total assets Total current liabilities 890,843 (128,352) Capital reserves Interim dividends per share (yen) attributable Chugai shareholders and to 738,977 31.00 Revenues: 426.4 billion JPY (+38.8, +10.0% YoY)
That accounted for its current liabilities of P190.046 billion and P564.072 billion of non-current liabilities that shall include its build-operate-transfer (BOT) lease obligations, accounts payable and accrued expenses, long-term liabilities and deferred collection of universal charges.
From our point of view, ICPC 14 (CPC, 2010) could have been more explicit, indicating the possibility of reclassifying capital to current and/or non-current liabilities and the consequent application of the concept of adjustment to present value (APV).
- Annual accounts of the last financial year registered in the Mercantile Registry, positive working capital and solvency ratio, that is, the ratio of current assets to non-current assets / current liabilities + non-current liabilities greater than 150%.
The restatement caused the company's long-term debts amounting to P3.17 billion and P2.7 billion in those respective years to be reclassified from non-current liabilities to current liabilities, meaning they were due in the next 12 months.
Similarly, total outsiders' liabilities of SAR 22.551.910 thousand are represented by total current liabilities of SAR 12,423,750 thousand and total non-current liabilities of SAR 10,128,160 thousand.