<?xml version="1.0" encoding="utf-8"?><!DOCTYPE Zthes SYSTEM "http://zthes.z3950.org/xml/zthes-05.dtd">  <Zthes><term><termId>31300504</termId><termName>liability</termName><termType>PT</termType><termNote><![CDATA[ An obligation to transfer economic benefits as a result of past transactions.  Also, what a person or organization is responsible for, especially debts or pecuniary obligations. ]]></termNote><termCreatedDate>2026-03-30 20:20:42</termCreatedDate><relation><relationType>BT</relationType><termId>31297998</termId><termName>legal concepts</termName><termType>PT</termType></relation></term>  </Zthes>