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Перевод: liabilities

[существительное]
пассив [комм.]

Тезаурус:

1. Capital instruments should be classified as liabilities if they contain an obligation to transfer cash or other resources.
2. Still only insolvent "traders" could be discharged from their liabilities by bankruptcy.
3. Correspondingly, the banks have seen their dinar assets in respect of these loans fall to about 2 per cent of the dinar value of their foreign liabilities.
4. The FRED proposes that, where certain conditions are met, the maturity of liabilities should be assessed by reference to borrowings which a lender is committed to provide under related facilities which will permit the refinancing of the debt.
5. Common Law put the wife, both as regards rights and liabilities, in a very subordinate position to her husband.
6. Although all the steps (a) to (d) were completed by the balance sheet date, some would argue that as the redundancy costs are to be incurred in the next year, they are not liabilities that should be recognised in the current year's accounts.
7. In response to each of these challenges, interests theories try to support the growth of an advanced division of labour by protecting persons within relations of interdependence without at the same time destroying those relations by imposing unbearable liabilities in the event of mishap.
8. if the company resolves by extraordinary resolution to the effect that it cannot by reason of its liabilities continue its business and that it is advisable to wind up.
9. Liabilities should initially be recognised in the balance sheet at the amount received, less any issue costs.
10. A REPORT in Money-Go-Round on March 14 suggested incorrectly that company car users may include travel to and from work as part of their business mileage when calculating tax liabilities.
11. At the year end the group had an excess of liabilities over assets of 2.987m and was in breach of its main banking facilities.
12. The High Court has upheld the VAT Tribunal decisions in the cases of Briararch and Curtis Henderson , involving properties used, or to be used, to make supplies of different VAT liabilities.
13. FRS 2 argues that not setting up a debit balance "would obscure the comparison between the assets and liabilities attributable to the minority interest and those attributable to group interests both during the period when the accumulated losses accrue and afterwards, if the losses are then made good by later profits" (para 81).