Notas al pie de pagina
Explanation:
Estoy de acuerdo con mis colegas.
Liabilities = pasivos u obligaciones no registradas.
Liabilities: amount payable or future services to be rendered (accounts payable, warranties payables= cuentas a pagar, garantias a pagar)
Ref. Dictionary of Accounting Terms by
Joel G. Siegel, Ph. D., CPA. (Professor at the City University of New York) Barron's Business Guides
Espero que te sirva.
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Local time: 15:20
Native speaker of:  Spanish, English
PRO pts in category: 4
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The translation workplace 
peer agreement (net): +5
