| Subject | English | Russian |
| gen. | contingent and unforeseen liabilities | условные и непредвиденные обязательства (The legal fees also included an accrual for contingent and unforeseen liabilities that may need to be addressed during the liquidation of the Partnership. Alexander Demidov) |
| gen. | unforeseen liabilities | непредвиденные обязательства (Like individuals, business concerns also face emergencies and have contingent and unforeseen liabilities; therefore they also keep a portion of their income in ... Alexander Demidov) |