Sabtu, 30 Juni 2012


    Long-term liabilities are liabilities with a future benefit over one year, such as notes payable that mature longer than one year.In accounting, the long-term liabilities are shown on the right wing of the balance-sheet representing the sources of funds, which are generally bounded in form of capital assets.
Examples of long-term liabilities are debentures, mortgage loans and other bank loans. (Note: Not all bank loans are long term as not all are paid over a period greater than a year, an example of this is a bridging loan.) By convention, the portion of long-term liabilities that must be paid in the coming 12-month period are classified as current liabilities. For example, a loan for which two payments of $1000 are due, one in the next twelve months and the other after that date, would be 'split' into two: the first $1000 would be classified as a current liability, and the second $1000 as a long-term liability (note this example is simplified, and does not take into account any interest or discounting effects, which may be required depending on the accounting rules). Also "long-term liabilities" are a way to show that you have to pay something off in a time period longer than one year.
some examples of long-term liabilities
1.      investment credit
the loan from a bank or bank keuanagan not used to purchase fixed assets, except land, such as buildings and machinery. if the loan obtained from banks or financial institutions outside the country, called off-shore loan. the loans obtained in foreign currencies and repayment of loans and interest rates also made ​​in foreign currencies.
2.      bonds
the long-term loan obtained by a company by selling bonds at the country or abroad.
there are several types of bonds :
a.      bond Series  
Bonds of several series with different maturity dates vary. For example, the company issued bonds with a nominal total of Rp., -. The bonds consist of 10 series with a nominal value of Rp. 100,000,000, -. Start year - 6, series A bonds will mature, followed by the series in year B - 7 and so on up to the J series will mature in years – 15
b.      Bond Sinking Fund
Bond Sinking Fund having the same maturity date and the company is required to set aside a number of property companies (Sinking Fund) so that at maturity, the company has sufficient funds for repayment of bonds.
c.       Bonds on Behalf of Bonds
 bearing the name of the owner, so that at the time of redemption, only the name on the Bonds to make the disbursement and repayment of providing security to the owner of the bond.
d.      On the Performance Bond
Bonds that do not bear the name of the owner, so that at the time of repayment, anyone can make disbursement and repayment of the Bonds to lose is not the responsibility of the company, at the time of disbursement if the disbursement had been made ​​by the bondholders.
e.      Bonds with Warranty
The bonds are secured by property companies, so that when the current settlement and the company does not have sufficient funds, the company's assets can be sold to pay off the bond payment.
f.        Unsecured Bonds
Bonds are not secured by property companies, so that when the current settlement, the company will make payment in accordance with the company's financial capability.
3.      wesel pay
it's written statement of the debtor that he promised to pay some tetentu, on a certain date, taking into account the specific interest rate. payable to shareholders or to the parent company or to affiliates usually given to help the subsidiary or affiliated companies are just beginning to operate and need a loan. The loan may bear interest could also be without interest
4.      subordinated loan
the debt from shareholders or parent companies that have these properties:
·         Non-interest
·         New repaid when the company has had the ability to repay its debts.
·         Have a chance to dialaihkan as a capital payment.
5.      brigding loan
the loan while the loan will be refunded if the investment company has obtained necessary
6.      leasing  loan
the debt which the company acquired dai leasimg to purchase fixed assets and are usually repaid in the long run.