contingent liabilities
From Longman Business Dictionarycontingent liabilitiesconˌtingent liaˈbilities (also contingency liabilities) [plural]ACCOUNTINGFINANCE debts that may have to be paid later, and that are included in a report on a company’s financial situationAs a result of the legal settlement over royalty rights, it will remove $3.4 million in contingent liabilities from its balance sheet. → liability