now let's go for liability definition.
Liability in accountancy word definition is like this: present obligation of the firm to transfer economic benefits in the future to another party that arise from a past event or transaction.
Definition has following key parts:
- present obligation
- transfer benefits
- past transaction event
From this standpoint bank loan is liability.
Potential lawsuite without estimated fine size can't be liability, but definetly should be mentioned in footnotes of balance sheet.
3 years warranty is also liability. For example warranty for the car. And if company can estimate their obligations on warranty then those kind of liabilities are named provisions.