| Russian | English |
| резерв на спорные обязательства | contingencies fund (Fund for emergencies or unexpected outflows, mainly economic crises. WT Alexander Demidov) |
| спорное обязательство | contingent liability (a debt which may occur in the future if particular events or situations happen, and which is included in a company's financial records: "The company had kept its shareholders informed about the risk of losing the appeal and had carried the £7m as a contingent liability in its accounts. CBED. 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 only when something else happens. For example, a guarantor becomes liable for his guarantee only if the debt that is guaranteed does not get paid by the debtor. American Banker Glossary 1) A possible obligation that arises from past events, whose existence will be confirmed only by the occurrence of one or more uncertain future events not wholly within an entity's control. 2) A present obligation that arises from past events in which either the amount of the obligation cannot be measured reliably or it is not probable that a transfer of economic benefits will be required to settle the obligation. Under Financial Reporting Standard 12, an entity should not recognize a contingent liability. Compare contingent asset See also contingent loss. OB&M Alexander Demidov) |
| спорные вопросы в исковом заявлении | questions at issue in a statement of claim (Interex) |
| спорные обязательства | contingent liabilities (Contingent liabilities create problems for accountants in valuing businesses, particularly with contingencies whose likelihood is difficult to assess.  oxfordreference.com Alexander Demidov) |
