noun
fixed liabilities; long-term liabilities
Accounting term for debts and obligations that are not due within one year, such as bonds and long-term loans.
固定負債には長期借入金や社債が含まれる。
Fixed liabilities include long-term borrowings and corporate bonds.
流動負債 are current liabilities due within one year, while 固定負債 are long-term liabilities due after more than one year.
Compound of 固定 (fixed) and 負債 (liabilities), a straightforward accounting term.