Non-Current Liabilities

What are Non-Current Liabilities?

• Non-Current Liabilities (also called Long-Term Liabilities) are obligations a company expects to settle in more than one year.

• They reflect long-term financing and future obligations.

• They appear on the balance sheet under Non-Current Liabilities

A full Consolidated list of All Non-Current Liabilities

• Long-Term Debt (Amounts borrowed that are payable after one year)

• Long - Term Lease Obligations (Obligations under lease contracts exceeding one year)

• Employee Benefit Obligations

• Long-Term Provisions

• Deferred Liabilities

• Other Long-Term Liabilities

What are examples of Long-Term Debt - (Non-Current Liabilities)

• Mortgages

• Long-term bank loans

• Bonds/Debentures payable

• Convertible Bonds

• Long-Term instalments of notes payable

What are examples of Long-Term Lease Obligations? - (Non-Current Liabilities)

• Finance lease liabilities

• Operating lease liabilitiesWh

What are examples of Employee Benefit Obligations? - ( Non-Current Liabilities)

• Pension liabilities

• Post-employment benefits

• Long-term gratuity obligations

What are examples of Long-Term Provisions? - (Non-Current Liabilities)

• Warranties

• Legal Provisions

• Environmental obligations

What are examples of Deferred Liabilities? - (Non-Current Liabilities)

• Deferred tax liabilities

• Deferred revenue (long-term)

What are examples of Other Long-Term Liabilities?

• Long-term security deposits

• Long-terms related-party payables

• Long-term advances from customers

Summary of Non-Current Liabilities

Non-Current Liabilities are obligations due after one year, such as:

• Long-term loans

• Bonds payable

• Long-term lease liabilities

• Deferred taxes

• Pension Obligations

• Long-term provisions

• Long-term deferred revenue

They help finance long-term assets and operations.