adós

Adós is a Hungarian noun and adjective meaning a person or entity that owes money or other obligations to another party; in English it is most commonly translated as "debtor". The term is used in everyday speech and in legal, financial, and accounting contexts to describe someone who has received credit, a loan, or goods for which payment has not yet been made.

Etymologically the word derives from the Hungarian root ad- ("to give") and denotes the party required to give payment or fulfil an obligation. Grammatically it inflects for number and case like other Hungarian nouns (e.g., plural adósok).

In legal and financial usage, the adós has duties and rights defined by contract and by applicable law. Typical duties include repayment of principal and interest, compliance with security agreements, and cooperation in insolvency or debt restructuring proceedings. Legal protections can include procedures for enforcing debts, limits on collection practices, and statutory bankruptcy or reorganization mechanisms that balance creditor claims with the debtor’s ability to reorganize.

The term should not be confused with adó (tax) or adózó (taxpayer), which are related but distinct concepts in Hungarian. Equivalent terms in other languages include debtor (English), débiteur (French), and deudor (Spanish).