Русско-англо-русский юридический словарь

Reserves are shown on the liabilities side of a balance sheet. (yourarticlelibrary.com)

Bonds and notes both appear on the liabilities side of a company's balance sheet, and the interest paid on each appears as an interest expense on the income statement. (The Motley Fool)

For the liabilities side, the accounts are organized from short to long-term borrowings and other obligations. (Investopedia)