The company needs to regularly assess its financial liabilities to avoid potential risks.

### 解释 liabilities 是名词 liability 的复数形式。liability 由词根 liable（有责任的）加上名词后缀 -ity 构成，指"责任、义务"，在财务领域特指"负债"（即公司需要偿还的债务或义务）。