固こ定てい負ふ債さい

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.

• 固こ定てい負ふ債さいには長期借入金ちょうきかりいれきんや社しゃ債さいが含ふくまれる。

  Fixed liabilities include long-term borrowings and corporate bonds.