Como afecta el pasivo no corriente a la contabilidad

When we talk about non-current liabilities,also known as fixed liabilities, it is all those debts and obligations that a company has in the long term with third parties,whose maturity is more than one year.

There are many companies that choose to finance their activity and maintenance through third parties, having to comply with obligations that in the world of accounting are known as liabilities. But how does non-current liabilities affect an SME’s accounting? We’ll tell you!

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What is non-current liabilities?

In the balance sheet used to keep accounts of an SME we find the liability, and within the liability, we have to differentiate between current and non-current liabilities.

The main difference between current and non-current liabilities is that while in current liabilities the maturity of debts is less than one year, in non-current liabilities the term is always more than one year.

Although both arise from the need for a company to obtain financing, when the non-current liability is higher than the current, an SME has more strength to negotiate with shareholders, and thus obtain more advantageous financing.

In short, non-current liabilities refer to long-term financing credits,having to differentiate it from current (short-term) liability financing credits, in order to draw up a payment schedule that is in line with the economic forecasts and business model of each SME.

Como afecta el pasivo no corriente a la contabilidad

How is the non-current liabilities of an SME made up?

According to the General Accounting Scheme (CMP), the non-current liabilities of an SME form the following accounts:

  • Long-term provisions.
  • Debts owed to credit institutions.
  • Creditors for financial leasing.
  • Other long-term debts.
  • Debts to group companies and long-term associates.
  • Deferred tax liabilities.
  • Long-term periodifications.

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How can non-current liabilities be used?

The main advantage offered by non-current liabilities to an SME is greater liquidity,since it will be able to use the capital obtained to make new investments and accelerate growth plans.

From the point of view of financial accounting, it is essential to draw up a working capitalin which it will be necessary for current assets to be greater than current liabilities. In this way, there will be greater room for manoeuvre if there are imbalances in the schedule of collections and payments.

However, in a critical situation, THE SME could be forced to carry out a debt restructuring process,in order to be able to settle the debts it has in the short term, and avoid bankruptcy situations.

This restructuring would consist of transforming the short-term debt into a long-term debt,gaining time to solve possible financial problems of the company.

Como afecta el pasivo no corriente a la contabilidad


Non-current liabilities refer to all those debts and obligations that an SME has with third parties, which it must resolve in the long term (more than one year). Closely related to current liabilities, it is a financing formula that allows an SME to obtain capital to face possible investments, having a longer time for its repayment.