követelése

Követelése is a form of the Hungarian noun követelés, which broadly means claim, demand, or requirement. The word is used in several contexts, most prominently in law and finance. In everyday language it can refer to a person’s demand that something be done or that a payment be made, while in business and accounting it often denotes amounts owed to a person or a company, i.e., receivables.

Linguistic notes: követelés is formed from the verb követel, to demand or require, with nominalization. The form követelése typically marks possession by a third person singular, as in “az ő követelése” (his/her/its claim). The plural form követelések refers to multiple claims or receivables. In practice the exact meaning of követelése depends on context; it can be the specific claim of a person or institution, or a reference to a claim as an asset in financial statements.

Legal usage: követelés commonly means a legal claim or demand that one party asserts against another, possibly leading to enforcement through court procedures. A creditor’s követelés may be pursued to recover a debt or fulfill a contractual obligation.

Financial usage: in accounting and corporate finance, követelések (receivables) are amounts owed to a company by customers or other debtors. They are typically classified as current assets on the balance sheet, reflecting expected cash inflows within the operating cycle or a year.

See also: követelés, a related term emphasizing the act of demanding; követelmény, meaning requirement or criterion in various technical and formal contexts.