A financial liability arises when an entity has a contractual duty to transfer cash or another financial asset, or to enter into a financial exchange that could disadvantage it. The classification covers obligations created by financial arrangements and is separate from liabilities settled through non-financial means, such as future services or tax payments.
Passende Formel
Bilanzgleichung
\[Vermoegen=Eigenkapital+Fremdkapital\]
Die grundlegende Gleichheit von Mittelverwendung und Mittelherkunft darstellen.
Variablen: Vermögen Aktiva; Eigenkapital und Fremdkapital Passiva.
Anwendung: Als Grundstruktur jeder Bilanz und doppelten Buchführung.
Source: European Central Bank (ECB) (source). This glossary entry is an independently worded adaptation of the cited information.