splatné

Splatné is a Czech term used in finance and law to describe payments, debts or obligations that are due and must be settled by a specified date. It is an adjective formed from the verb splatit, and it is closely related to the noun splatnost, which denotes the maturity or due date. The word can refer to the amount that is currently payable as well as to the deadline by which payment must be made.

In practice, splatné appears in contracts, invoices and financial communications to indicate payment terms. For example, an invoice may state that an amount is “splatné do 14 dní,” meaning it must be paid within 14 days. The term may also be used to designate the specific sum that is due, such as “splatné 5 000 Kč.” If the due date passes without payment, the obligation typically becomes overdue and is described as dlužné.

Relation to other terms is important. Splatnost refers to the moment or date when payment becomes due, while splátka denotes an installment payment that is paid in portions over time. Splatné payments are distinguished from non-payable or already paid sums in accounting and contract management. In accounting practice, due (splatné) obligations are usually current liabilities if the due date is within one year, and they may accrue interest or penalties if unpaid.

See also: splatnost, splátka, dluh, pohledávka.