The liabilities that are payable in more than a year and are not be liquidated from current assets?

The liabilities that are payable in more than a year and are not be liquidated from current assets?

وہ واجبات جو ایک سال سے زیادہ عرصے میں قابل ادائیگی ہیں اور موجودہ اثاثوں سے ختم نہیں کیے گئے ہیں؟
Explanation

The liabilities that are payable in more than a year and are not to be liquidated from current assets are fixed liabilities.

These are long-term obligations like bonds or long-term loans that extend beyond the current operating eecycle.