German translation: langfristig / noch nicht fällig
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Explanation: might be that in this particular balance sheet they use non-current instead of extra-ordinary which comes up whenever I get a balance sheet also with the context you gave above...which I would then simply translate as außergewöhnlich...but I might be totally wrong with this bold assumption of mine
Explanation: In general current means short-term (kurzfristig) and non-current long-term (langfristig) but sometimes there are more precise terms as e.g. "current assets" is "Umlaufvermögen" and "kurzfristige Vermögensgegenstände" would be very strange.
own experience Master of Accountancy, former auditor