contingent liabilities

contingent liabilities
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English-russian accounting dictionary. 2014.

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Смотреть что такое "contingent liabilities" в других словарях:

  • contingent liabilities — ➔ liability …   Financial and business terms

  • Contingent liabilities —   Part of the liability side of a balance sheet on which amounts may be recorded to provide for outgoing cash flows resulting from outstanding contracts which will materialise in the future or of which the materialisation is uncertain …   International financial encyclopaedia

  • Contingent liability — Contingent liabilities are liabilities that may or may not be incurred by an entity depending on the outcome of a future event such as a court case. These liabilities are recorded in a company s accounts and shown in the balance sheet when both… …   Wikipedia

  • contingent liability — A potential liability whose existence and quantification are doubtful. Most systems of *Generally Accepted Accounting Principles require the *disclosure of *material contingent liabilities in financial statements. Contingent liabilities normally… …   Auditor's dictionary

  • contingent liability — a liability which will only arise upon the happening of a certain event, for example, the guarantor of a loan being asked to honour the guarantee if the borrower defaults. Glossary of Business Terms A debt or obligation that becomes a liability… …   Financial and business terms

  • contingent — ► ADJECTIVE 1) subject to chance. 2) (contingent on/upon) dependent on. 3) (of losses, liabilities, etc.) that can be anticipated to arise if a particular event occurs. ► NOUN 1) a group of people with a common feature, forming part of a larger… …   English terms dictionary

  • liabilities — The financial obligations of the debtor. These include, but are not limited to, mortgages, car loans, lines of credit, credit card debts, leases, taxes owing, student loans, loans from friends, contingent debts, etc (Ontario Bankruptcy… …   Glossary of Bankruptcy

  • contingent — In context of liabilities ( liability), those liabilities that do not yet appear on the balance sheet ( i.e. guarantees, supports, lawsuit settlements). For support or recourse, the trigger may occur at any time in the future. Bloomberg Financial …   Financial and business terms

  • contingent — [kən tɪndʒ(ə)nt] adjective 1》 subject to chance.     ↘(contingent on/upon) dependent on.     ↘(of losses, liabilities, etc.) that can be anticipated to arise if a particular event occurs. 2》 Philosophy true by virtue of the way things in fact are …   English new terms dictionary

  • Recourse liabilities re bills —   Accounts which contain the contingent liability regarding discounted bills for clients …   International financial encyclopaedia

  • ОБЯЗАТЕЛЬСТВА УСЛОВНЫЕ — CONTINGENT LIABILITIESПотенциальные обязательства; обязательства, возникающие вследствие предпринимательской деятельности, на к рую практически невозможно повлиять; обязательства, зависящие от выполнения или невыполнения (неподлежащего… …   Энциклопедия банковского дела и финансов


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