Русско-англо-русский юридический словарь

The head of state is the highest-ranking constitutional position[note 1] in a sovereign state. The head of state is vested with powers to act as the chief public representative of that state. Heads of state in most countries are natural persons holding an office. In a monarchy the reigning monarch is the head of state, though the title may not be king or queen. In a republic the head of state is usually titled president, but may have other titles such as chairman. (Wikipedia)

You may not enter the security area without authorization. (Oxford Advanced Learner's Dictionary)

intention to create legal relations One of the essential elements in the creation of a binding contract, this intention is implied by the fact that it is not expressly denied. If expressly denied (as in a so-called gentlemen's agreement) the contract may not be enforceable. (BusinessDictionary.com)

Some liabilities are not contingent liabilities but are estimated liabilities. For example, the electricity consumed, property taxes, worker compensation insurance premiums, repairs, etc. are absolutely owed because the services or goods were delivered. There is nothing contingent about these. However, the precise amounts may not be known at the time that the financial statements are prepared. Therefore, these liabilities had to be recorded by using estimated amounts. I suspect that many of the accrual-type adjusting entries involve estimated liabilities. (accountingcoach.com)