Long-term liabilities include mortgages payable and bonds payable.

长期债务包括应付抵押款和应付债券。

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Long-term loans payable include the loans borrowed from financial institutions and other units.

长期借款包括向金融机构借款和向其他单位借款。

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Mortgages payable, long-term leases, long-term notes payable, and bond payable are a few examples of long-term liabilities.

应付抵押借款、长期租赁、应付长期票据，以及应付债券都是长期负债的一些例子。

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Common requirements include: purpose of the loan, history of the business, financial statements for three years (existing businesses), schedule of term debts (existing businesses), aging of accounts receivable and payable (existing businesses), projected opening-day balance sheet (new businesses), lease details, amount of investment in the business by the owner(s), projections of income, expenses and cash flow, signed personal financial statements and personal resume(s).

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The financial structure of the agreement consists of a one-time payment payable by Apple and on-going royalties to be paid by Apple to Nokia for the term of the agreement.

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