Dictionary
Passiva
German → American English
American English
liabilities
Die Verbindlichkeiten und das Eigenkapital auf der rechten Seite einer Bilanz; die Passivseite.
In der Bilanz stehen auf der Passiva die Finanzierungsmittel des Unternehmens.In accounting, Passiva is a technical plural noun and usually appears in the phrase die Passiva or on the liability side of a balance sheet.
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Frequently asked questions
What does „Passiva“ mean in accounting?
„Passiva“ means the liabilities side of a balance sheet, i.e. the sources of financing and obligations.
Is „Passiva“ singular or plural in German?
„Passiva“ is usually treated as a plural noun in accounting, though it is often used like a collective term.
What is the opposite of „Passiva“?
The opposite is „Aktiva“, which refers to the assets side of the balance sheet.