In accounting, contingent liabilities are liabilities that may be incurred by an entity depending on the outcome of an uncertain future event such as the outcome of a pending lawsuit. These liabilities are not recorded in a company's accounts and shown in the balance sheet when both probable and reasonably estimable as 'contingency' or 'worst case' financial outcome. A footnote to the balance sheet may describe the nature and extent of the contingent liabilities. The likelihood of loss is described as probable, reasonably possible, or remote. The ability to estimate a loss is described as known, reasonably estimable, or not reasonably estimable. It may or may not occur.
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| - Eventualverbindlichkeit (de)
- Pasivo contingente (es)
- Contingent liability (en)
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| - Eventualverbindlichkeiten resultieren bei bilanzierenden Unternehmen aus der Übernahme von Haftungen wie Bürgschaften, Garantien, sonstigen Gewährleistungsverträgen oder weitergegebenen Wechseln, wenn zum Bilanzstichtag unsicher ist, ob und wann sie zu echten Verbindlichkeiten werden. Im Rahmen der Schuldenkrise Griechenlands und anderer Staaten gerät auch die Eventualhaftung von Staaten in den Vordergrund der Diskussion. (de)
- In accounting, contingent liabilities are liabilities that may be incurred by an entity depending on the outcome of an uncertain future event such as the outcome of a pending lawsuit. These liabilities are not recorded in a company's accounts and shown in the balance sheet when both probable and reasonably estimable as 'contingency' or 'worst case' financial outcome. A footnote to the balance sheet may describe the nature and extent of the contingent liabilities. The likelihood of loss is described as probable, reasonably possible, or remote. The ability to estimate a loss is described as known, reasonably estimable, or not reasonably estimable. It may or may not occur. (en)
- En contabilidad, un pasivo contingente es una obligación surgida a raíz de sucesos pasados, cuya existencia puede ser consecuencia, con cierto grado de incertidumbre, de un suceso futuro, o que no está recogida en los libros por no obligar a la empresa a desprenderse de recursos o no ser susceptible de cuantificación en ese momento. (es)
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| - Eventualverbindlichkeiten resultieren bei bilanzierenden Unternehmen aus der Übernahme von Haftungen wie Bürgschaften, Garantien, sonstigen Gewährleistungsverträgen oder weitergegebenen Wechseln, wenn zum Bilanzstichtag unsicher ist, ob und wann sie zu echten Verbindlichkeiten werden. Im Rahmen der Schuldenkrise Griechenlands und anderer Staaten gerät auch die Eventualhaftung von Staaten in den Vordergrund der Diskussion. (de)
- In accounting, contingent liabilities are liabilities that may be incurred by an entity depending on the outcome of an uncertain future event such as the outcome of a pending lawsuit. These liabilities are not recorded in a company's accounts and shown in the balance sheet when both probable and reasonably estimable as 'contingency' or 'worst case' financial outcome. A footnote to the balance sheet may describe the nature and extent of the contingent liabilities. The likelihood of loss is described as probable, reasonably possible, or remote. The ability to estimate a loss is described as known, reasonably estimable, or not reasonably estimable. It may or may not occur. (en)
- En contabilidad, un pasivo contingente es una obligación surgida a raíz de sucesos pasados, cuya existencia puede ser consecuencia, con cierto grado de incertidumbre, de un suceso futuro, o que no está recogida en los libros por no obligar a la empresa a desprenderse de recursos o no ser susceptible de cuantificación en ese momento. El término surge del concepto contable de pasivo, que engloba todas las obligaciones que asume una entidad (persona física o jurídica con obligación de llevar libros contables). A este término se le añade el adjetivo contingente, que a su vez procede de contingencia, indicando que dicha obligación no es segura al cien por ciento pero puede producirse en un futuro previsible. (es)
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