Long-term loans are the most important external source of long-term financing. These loans are most often termed in the sense that the property built and/ or acquired is termed to the lender with a specific loan. Only after repayment and payment of interest on the loan, the borrower is the actual owner of the property. The company's own share is a kind of guarantee through the reduced value of the loan in relation to the property, that the borrower will do everything in order to eliminate the risk, because it is known that long-term loans are riskier than short-term loans. Equity reduces risk and increases security for the lender. Repayment of long-term loans can be in equal annuities or annuities with equal repayment quotas, or unequal annuities. Equal annuities in the loan repayment period with the agreed interest rate are determined by calculation using a calculator or using the fifth financial tables (by multiplying the loan amount with the annuity factor). Annuities with equal repayment quotas are determined by dividing the loan amount by the planned number of annuities and calculating conforming interest on the remaining debt. While equal annuities are constant throughout the loan repayment period, unequal annuities tend to decrease over the loan repayment period, as interest is always calculated on the remaining debt. It is somewhat more favorable for the entrepreneur to repay the long-term loan with unequal annuities, and for the creditor (bank) with unequal repayment quotas, that is, with equal annuities. Long-term financing of the company can also be achieved through its own bond issue. Technical actions related to the issuance of own bonds are prescribed by the Securities of the Commission for Monitoring the Issuance and Traffic of Securities. According to the latest changes in legal regulations, the Agency for the Control of Financial Services is being introduced instead of that commission.