exigibles

Exigibles is a term used in accounting and law to describe claims, assets, and obligations that are legally due and payable or otherwise demandable on a specified date. The core idea is that an item is exigible when a creditor may demand payment or performance from a debtor according to the terms of a contract or law. In accounting, exigibles commonly appear in two forms: receivables (assets that are due to be collected from debtors) and payables (liabilities that are due to be paid to creditors). The classification helps distinguish items that are currently due or soon due from those that are not yet due. A receivable becomes exigible when the debtor’s obligation becomes due and is legally enforceable; a payable becomes exigible when the liability’s due date arrives or when a demand can be lawfully made.

In practice, terms like exigible, exigibilidad, and exigible debt are often anchored to due dates, contractual maturity, or statute. The exact treatment and terminology can vary by jurisdiction and accounting framework, but the underlying concept remains: exigible items are those that the holder can demand be fulfilled or paid.

Relation to liquidity: exigibles are a component of liquidity analysis. For example, accounts receivable that are exigible within the short term contribute to a company’s current liquidity, while longer-dated or non-exigible items do not.

Note: English-language financial literature more commonly uses "payable" or "receivable" to express the same concepts, while "exigible" and its forms are more common in translations of Iberian or Latin American legal and accounting texts.