Imovinu

Imovinu is a noun used in Croatian, Bosnian, Serbian and Montenegrin to denote property or assets belonging to a person, household, company, or the state. It encompasses real estate, movable property, and, depending on the legal framework, intangible assets such as intellectual property or rights to resources. In everyday language it is often used to refer to the total holdings that someone owns.

Etymology and usage: The term derives from roots related to the verb imati, meaning to have, with a suffix that forms a noun indicating possession. The form imovina can appear in various grammatical cases, for example imovinu as the accusative singular object form.

Legal concept: In civil law, imovina is central to property rights. Ownership (vlasništvo) and related interests such as usufruct, liens, and other encumbrances are defined by statute. Imovina is typically divided into real property (nekretnine) and personal property (pokretnine); many jurisdictions also treat intangible assets as part of imovina, depending on legal definitions. Public or state imovina refers to government-owned assets, while corporate imovina refers to a company’s assets.

Accounting and economics: In financial contexts, imovina appears as assets on balance sheets, categorized into current assets and fixed assets, among others. The management, transfer, acquisition, or disposal of imovina, as well as inheritance and collateral arrangements like mortgages or security interests, are central topics in finance and law.

Overall, imovina denotes the set of things and rights that constitute what a person or entity owns, with its exact scope defined by the applicable legal and economic framework.