Non-current liabilities, also known as long-term liabilities, are liabilities that are not due for payment within the current accounting period. They are usually due for payment in more than one year's time. Examples of non-current liabilities include long-term loans, bonds payable, and deferred tax liabilities. Non-current liabilities are shown on a company's balance sheet, along with the current liabilities and the company's assets. Non-current liabilities are important for a company because they represent obligations that must be paid in the future and can affect the company's long-term financial health.