Regulations on Business Entity Accounting Handling Article 26
Non-current liabilities: defined as the non-current liabilities do not belong to the current liabilities. Whether the business entity intends or expects to settle a liability within 12 months after the date of statement of financial position does not affect the classification of the liability as current or non-current. Non-current liabilities shall include the account items as follows:1.Financial liabilities at fair value through profit or loss-non current.2.Financial liabilities for hedging-non current.3.Financial liabilities measured at cost-non current.4.Bonds payable: defined as bonds issued by the business entity.(1)Premiums and discounts on bonds payable are valuation items of bonds payable. They shall be presented as an addition to or deduction from bonds payable, and shall also be amortized, as an adjustment to interest expenses, using the effective interest method during the period of bond circulation.(2)For issued bonds, the total approved amount, interest rate, maturity date, name of collateral, carrying amount, issuing area, and other relevant terms and restrictions shall be disclosed.5.Long-term borrowings: defined as the loans payable whose repayment deadlines are exceeds one year.(1)Measured at amortized cost.(2)The content, maturity date, interest rate, name of the collateral, carrying amount and other covenants of shall be specified. Where the repayment of long-term loans payable is denominated at a foreign currency or is based on a foreign currency exchange rate, the name and amount of the foreign currency shall be specified.(3)Long-term borrowings from owners, employees or related persons shall be separately disclosed.6.Long-term notes and accounts payable: defined as the notes payables, accounts payables, etc. whose payment deadline exceeds one year. Long-term notes payable and other long-term accounts payables shall be measured at its amortized cost.7.Provisions-non current: defined as the liabilities of uncertain timing or amount.8.Deferred tax liabilities: defined as the amounts of income taxes payable in future periods in respect of taxable temporary differences.9.Other non-current liabilities: defined as other non-current liabilities that do not belong to the previous eight categories.
中文原文 商業會計處理準則第26條
非流動負債，指不能歸屬於流動負債之各類負債，商業是否意圖或預期於資產負債表日後十二個月內清償該負債，不影響其流動性之分類。
非流動負債包括下列會計項目：
一、透過損益按公允價值衡量之金融負債－非流動。
二、避險之金融負債—非流動。
三、以成本衡量之金融負債－非流動。
四、應付公司債：指商業發行之債券。
（一）應付公司債之溢價、折價為應付公司債之評價項目，應列為應付公司債之加項或減項，並按有效利息法，於債券流通期間加以攤銷，作為利息費用之調整項目。
（二）發行債券之核定總額、利率、到期日、擔保品名稱、帳面金額、發行地區及其他有關約定限制條款，應予揭露。
五、長期借款：指到期日在一年以上之借款。
（一）應以攤銷後成本衡量。
（二）應揭露其內容、到期日、利率、擔保品名稱、帳面金額及其他約定重要限制條款；其以外幣或按外幣兌換率折算償還者，應註明外幣名稱及金額。
（三）向業主、員工及關係人借入之長期款項，應分別揭露。
六、長期應付票據及款項：指付款期間在一年以上之應付票據、應付帳款，應以攤銷後成本衡量。
七、負債準備－非流動：指不確定時點或金額之非流動負債。
八、遞延所得稅負債：指與應課稅暫時性差異有關之未來期間應付所得稅。
九、其他非流動負債：指不能歸屬於前八款之其他非流動負債。
非流動負債包括下列會計項目：
一、透過損益按公允價值衡量之金融負債－非流動。
二、避險之金融負債—非流動。
三、以成本衡量之金融負債－非流動。
四、應付公司債：指商業發行之債券。
（一）應付公司債之溢價、折價為應付公司債之評價項目，應列為應付公司債之加項或減項，並按有效利息法，於債券流通期間加以攤銷，作為利息費用之調整項目。
（二）發行債券之核定總額、利率、到期日、擔保品名稱、帳面金額、發行地區及其他有關約定限制條款，應予揭露。
五、長期借款：指到期日在一年以上之借款。
（一）應以攤銷後成本衡量。
（二）應揭露其內容、到期日、利率、擔保品名稱、帳面金額及其他約定重要限制條款；其以外幣或按外幣兌換率折算償還者，應註明外幣名稱及金額。
（三）向業主、員工及關係人借入之長期款項，應分別揭露。
六、長期應付票據及款項：指付款期間在一年以上之應付票據、應付帳款，應以攤銷後成本衡量。
七、負債準備－非流動：指不確定時點或金額之非流動負債。
八、遞延所得稅負債：指與應課稅暫時性差異有關之未來期間應付所得稅。
九、其他非流動負債：指不能歸屬於前八款之其他非流動負債。