La palabra del día: Pasivo

Masculine noun. Pasivo is the total monetary value of the debts and liabilities of a company, institution or individual, and that are reflected in its accounting: Para los riesgos previsibles el Grupo constituye reservas en el pasivo del balance: Foreseeable risks are provisioned on the liabilities side of the balance sheet.
By the way, as an adjective, pasivo means passive. dc