Русско-англо-русский юридический словарь

So the fear would be that Scotland would adopt a new currency whose value would fall, relative to sterling.

Now the biggest anxiety stemming from this foreign exchange risk is that banks lending in Scotland could incur big losses, because they would be receiving repayment of loans in a soft and falling new Scottish currency, and the amount they would receive in repayments would not match what they owe depositors and other creditors in solid and rising sterling. (BBC News)

The concept of civic duty is based on the principle that citizens owe some allegiance to their government and that government in turn protects its citizens. Civic duties refer to the responsibilities of citizens. Often rights enjoyed by citizens also implies corresponding responsibilities. (definitions.uslegal.com)

Current assets are assets which can easily be converted into cash or used to pay-off current liabilities within one year.

Examples of current assets include cash, inventory, accounts receivable (money that customers owe the company), prepaid liabilities or other liquid assets. (en.tradimo.com)

A fiduciary duty is a legal duty to act solely in another party's interests. Parties owing this duty are called fiduciaries. The individuals to whom they owe a duty are called principals. (law.cornell.edu)