Imovina

Imovina is a term used in several South Slavic languages, notably Bosnian, Croatian, and Serbian, to denote property or assets held by a person or organization. It refers to all items of value that can be owned, including real estate, movable property, cash and financial instruments, as well as certain rights and intangible assets. In everyday usage, imovina is often translated as “assets” or “property.”

The scope of imovina covers both tangible and intangible items. Real estate (nekretnine) such as land and buildings is a core component, while movables (pokretnine) include objects like vehicles, equipment, and inventory. Financial assets, such as cash, bank deposits, and securities, are also part of imovina. In accounting and law, the concept may further include intangible assets, such as intellectual property rights, depending on the jurisdiction and context.

Legal and economic aspects of imovina involve ownership and property rights (vlasništvo), as well as the processes of acquisition, transfer, inheritance, and disposition. Imovina can be encumbered by liens or mortgages, and it may be subject to taxes or regulatory obligations. In corporate contexts, imovina is recorded on the balance sheet as assets, contributing to the calculation of net worth (difference between imovina and obaveze, i.e., liabilities).

Etymologically, imovina derives from Slavic roots associated with possession and having. It remains a standard term in legal, financial, and everyday language for describing the things a person or entity owns.