Esigibili

Esigibili is an Italian adjective used in law, finance and accounting to describe claims, obligations or assets that can be demanded or collected. The term derives from esigere (to demand) with the suffix -ibile, signaling that the subject is capable of being required or paid.

In legal usage, a debt or obligation is esigibile when the creditor has the right to demand fulfillment by the debtor under the applicable contract or law. This status can depend on timing, such as a fixed due date, or on other triggering conditions. Esigibilità interacts with concepts like prescription, meaning that a claim remains enforceable only for a certain period; after prescription, the claim may become unenforceable even if it is esigibile in principle.

In accounting and finance, esigibili often describes assets and liabilities whose settlement is due. For example, crediti esigibili refer to receivables that are due from customers, commonly classified by time horizon as short-term or long-term depending on when payment is expected. Titoli esigibili may refer to financial instruments that are payable on presentation or at maturity, indicating their liquidity and the creditor’s ability to request payment.

Esigibilità thus functions as a practical notion of enforceability and liquidity. It helps distinguish between claims that can be demanded promptly and those whose payment is contingent or time-bound, as well as between assets ready to be converted into cash and those that require fulfillment of specific conditions.

See also: prescription, maturità, credito, debito.