aziz5210: Please do not answer in this forum – it is Ask the Tutor Forum and you are not the tutor (but please do help people in the other F9 forum 🙂 )
alryami2009: aziz is correct – it is long term finance. I do suggest that you watch my free lectures because this is all explained in the free lecture and notes. They are a complete course for Paper F9 and cover everything needed to be able to pass the exam well.