What does «Activo Disponible» mean in Spanish?
- An asset available to a company for immediate use to meet its payment obligations. It includes assets with immediate liquidity: cash, bank current accounts, etc. Some authors combine available and realizable assets in a single group. In other words, available assets comprise cash (bills and coins), demand deposits in banking institutions, transit funds, documents for immediate collection, debit and credit card vouchers held both in the general cashier's office and in national banks in current accounts, remittances in transit, savings accounts and special funds for multiple purposes, etc.