Surely not Urteile; 'charge' here definitely means an amount of money owed to someone, that is, charged to an account as a debit.

But it's not clear (to me at least) whether 'taken' means 'Does the company owe someone else money?', or 'Does someone else owe the company money?' I would assume the former -- that they want to know if anyone has, for example, used a company credit card or placed a purchase order since the last balance sheet -- but without context, it's hard to say.

Next time, be sure to mark a question like this as financial, with [Fin.] or whatever from the pop-down menu; that way you might be more likely to get a competent answer.