Hosszú lejáratú kötelezettségek (long-term liabilities)
Debts due beyond a year from the balance-sheet date.
Typically investment loans, leasing or owner loans. Repayable over years, they press less on daily operation than the same amount due short-term.
A growing long-term stock often means investment, not trouble — read together with the fixed-asset rows it becomes clear which.
Where you find it on Felho
As its own row in the financial table.
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Source: Act C of 2000 on Accounting. This is information, not legal or tax advice.