Tartozásai

Tartozásai is the plural possessive form of tartozás, a Hungarian term that can denote debts or obligations owed by someone or something. In broad terms, tartozás means debt, liability, or obligation. It can refer to money owed to another person or institution, such as loans, unpaid invoices, or penalties, as well as to non-financial obligations arising from contracts, law, or social norms. In accounting and economics, tartozás (plural tartozások) denotes liabilities—the amounts a business or a person is obligated to settle, often categorized as short-term or long-term liabilities. The counterpart on the asset side is követelés (claims receivable); the opposite of tartozás is often “tartozik” to someone (to owe) or “kötelezettség” for a broader obligation.

The form tartozásai indicates possession by a third person or plural subjects, meaning “his/her/its debts” or “their debts.” For example, “A vállalatnak több tartozása van” means the company has several debts. The term is common in finance, law, and journalism when describing liabilities or overdue payments.

Tartozás contrasted with adósság: adósság is debt, particularly money borrowed; tartozás is a broader term including liabilities arising from obligations, including contractual or statutory duties. Kötelezettség is another related concept: a duty or obligation, not always financial. In sum, tartozásai refers to the debts or liabilities belonging to a person or organization and is used across financial reporting, legal texts, and everyday language to describe what must be paid or fulfilled.