REGULATIONS CONCERNING TERMINOLOGY, FORMS AND METHODS OF PREPARATION OF FINANCIAL STATEMENTS, ETC. Copyright Roderick Seeman

Section 3 Fixed Liabilities

Article 51 (The scope of Fixed Liabilities) Corporate bonds, long term loans, long term loans from affiliated companies, reserves (excluding those reserves listed in Article 47, Item iv) and such other liabilities that are not current liabilities shall fall under fixed liabilities.