Financial resources that the company must repay in the long term (over one year).

It includes the following headings:

• - I. Long-term provisions.
• - II. Long-term debts
• - III. Long-term debts with group companies and affiliates
• - IV. Deferred tax liabilities.
• - V. Long-term accruals
• - VI. Non-current trade debtors
• - VII. Long-term debt with special characteristics