What does «activo» mean in Spanish?
- Economy. An asset with a book value that can be disposed of immediately or deferred. In general, the assets of a company or individual consist of receivables, real estate and equipment, and are used as a means of operation. The accounting formula for assets is: Assets = Liabilities + Stockholders' equity.
- Depreciable assets, those assets or rights that decrease in value constantly or periodically.
- Bank assets, interbank demand and time deposits, loans, certificates of deposit, deposits from the investment ratio, etc.
- Stock asset, security or financial instrument issued in the domestic market for placement among the investing public.
- Current assets, those rights, tangible assets or credits that are destined to or originate from the commercial operation.
- Contingent asset, whose value and existence depends on the occurrence or non-occurrence of a future event.
- Receivable is the asset whose collection (money) or receipt (good) has not yet occurred.
- Fictitious assets represent expenses or losses of the accounting period or prior periods that were not regularized in the expectation that, in subsequent periods, profits will be realized that will allow them to be transferred to income.
- Fixed assets or fixed assets,
- Financial asset, name given to investments in securities, certain immediately realizable real estate rights or documents expressing receivables, preferential subscription coupons, etc.
- Mortgaged (or pledged) asset, an asset that is pledged as security for the fulfillment of certain obligations.
- Intangible assets are intangible assets of an intangible nature (licenses, patents, transfer rights, etc.) that are subject to amortization and whose economic life exceeds one year.
- Liquid assets are all the balances held by the company in cash, banks and temporary financial investments, equivalent to cash. These are assets that can be disposed of without difficulty.
- Monetary asset, that which, by its very nature (by law or contract), has a fixed nominal value in the current currency of the country. There is no possibility of change in its specific price.
- Net assets, all the capital belonging to the company itself.
- Non-monetary assets are assets that may be affected by the evolution of the general price index or by specific variations in their value.
- A realizable asset is one that can be easily converted into cash.
- Underlying asset is the asset that serves as a support or definition in a futures or options contract. The underlying asset has a strong impact on the value of the futures or options contract to which it serves as a basis.
- Tangible asset, an asset that has a physical or material presence.