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The Conficker worm is notable because
Liabilities
Financial obligations or debts owed by a company to external parties, which must be settled over time through the transfer of assets, provision of services, or other means.
Future Transactions
Financial dealings or agreements set to occur at a future date, often involving the purchase or sale of goods, services, or assets.
Separate Entity Assumption
Business transactions are separate from the transactions of owners.
Liabilities
Obligations owed by a business to individuals or other entities, ranging from loans and mortgages to accounts payable.
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