"Inherited liabilities" (of acquisition or merger) is what I might call them.
NEW HAVEN, Conn., March 13, 2018 (GLOBE NEWSWIRE) -- Specialty diagnostics company Precipio, Inc. (NASDAQ:PRPO), announced today it has settled its lawsuit with Crede Capital Group LLC, restructuring the final substantial liability of legacy payables inherited as part of the merger with Transgenomic in June 2017. (emphasis mine.)
(src: GlobeNewswire < Precipio, Inc.)
Devonshire-Ellis (Ed.) "Mergers & Acquisitions in China," p.30 (GoogleBooks)
An equity transaction is subject to full approval of the Chinese authorities and thus is time-consuming and may also expose you to existing liabilities. An investor will assume all of the existing obligations, liabilities and restrictions of the target company so careful due diligence must be carried out. Despite the greater risks from inherited liabilities, equity acquisitions tend to still be more popular in China compared to asset acquisitions, … …. (emphasis mine.)