Long-term finance definition clarifies repayment term and reserve treatment for deduction under amended section 36. Amendment to section 36(1)(viii) substitutes wording to make deductions apply 'under this clause,' replaces the second proviso's exclusionary phrase with a reference to the treatment of the general reserves (effective from the stated implementation date), and inserts an Explanation defining long-term finance as loans or advances repayable with interest over a period of not less than five years.