Passività

Passività refers to liabilities or debts that an individual or entity owes to others. In a financial context, it represents obligations that will require an outflow of resources, typically money, at some point in the future. These obligations arise from past transactions or events and are a fundamental component of a balance sheet.

Common examples of passività include accounts payable, which are amounts owed to suppliers for goods or services already received, and loans, which represent borrowed funds that must be repaid with interest. Mortgages, salaries payable to employees, and taxes owed to the government are also forms of passività.

Passività can be categorized as either current or non-current. Current liabilities are those expected to be settled within one year or the operating cycle of the business, whichever is longer. Non-current liabilities, also known as long-term liabilities, are obligations due beyond one year. Understanding and managing passività is crucial for maintaining financial health and solvency, as a high level of debt can strain cash flow and increase financial risk.