whether any such liability is present or future, liquidated or unliquidated and irrespective of the currency of its denomination

[Alex16]

Контекст:

Notwithstanding anything to the contrary contained herein, the Buyer shall be entitled but not obliged at any time or times without notice to the Seller to set off any liability of the Seller to the Buyer against any liability of the Buyer to the Seller (in either case howsoever arising and whether any such liability is present or future, liquidated or unliquidated and irrespective of the currency of its denomination), including in respect of payment of the Cash Consideration, and may for such purpose convert or exchange any currency.

Юристы - это ответственность или обязательства? И что это такое - ликвидированные или неликвидированные?

[alk]

погашенные и непогашенные?

[Анатолий Д]

это обязательства
а про liquidated см.
http://www.dallas-bankruptcy.com/bankruptcy_glossary.htm

Liquidated: A debt that is for a known number of dollars is liquidated. An unliquidated debt is one where the debtor has liability, but the exact monetary measure of that liability is unknown. Tort claims are usually unliquidated until a trial fixes the amount of the liability of the tort feasor.

[Alex16]

Спасибо! Тогда это "заранее оговоренные"?

[V]

если совершенно строго и полно, то:

заранее оговоренная стронами, определенная нормами закона или вступившим в силу решением суда