| Subject | German | English |
| econ., fin. | Aktiva-Passiva-Management | asset and liability management |
| econ., fin. | Aktiva-Passiva-Management | asset-liability management |
| tech. | Aktiva u. Passiva | assets and liabilities |
| law, ADR | Aktiva und Passiva | debts due and owing |
| gen. | Aktiva und Passiva | assets and liabilities |
| econ., fin. | antizipative Passiva | accrued expenditure |
| econ., fin. | antizipative Passiva | accrued expenses |
| econ., fin. | antizipative Passiva | expenses due and unpaid |
| econ., fin. | antizipative Passiva | accruals |
| econ. | antizipative Passiva | accrued expense |
| econ. | antizipative Passiva | accrued payables |
| econ., fin. | antizipative Passiva | outstanding expenses |
| econ., fin. | antizipative Passiva | accrued charges |
| law | antizipativen Passiva | expenses due and unpaid |
| med. | Auditio passiva | passive audition |
| account. | auf Fremdwährung lautende Passiva/Verbindlichkeiten | liabilities denominated in foreign currencies |
| account. | auf Fremdwährungen lautende Aktiva/Passiva | assets/liabilities denominated in foreign currencies |
| bank. | Aufstellung der Aktiva und Passiva | statement of assets and liabilities |
| account. | Auslandsaktiva oder -passiva | foreign assets or liabilities |
| construct. | beständige Passiva | stable liabilities |
| fin. | Derivat-Passivum | derivative liability |
| econ. | die Aktiva und Passiva übernehmen | take over the assets and liabilities |
| busin., labor.org., account. | feststellbare Aktiva und Passiva | identifiable assets and liabilities |
| econ., fin. | für die Netto-Passiva haften | responsible for net liabilities |
| econ., fin. | Garantie für Passiva | liability guarantee |
| market. | Gesamtsumme der Passiva | total liabilities |
| econ., BrE | jährliche Aufstellung der Aktiva und Passiva | annual summary (z.B. einer Aktiengesellschaft) |
| fin. | Kosten verursachende Passiva | charges |
| econ. | listenmäßige Aufstellung der Aktiva und Passiva | report form |
| IMF. | Missverhältnis der Währungsdenominierungen von Aktiva und Passiva | currency mismatch |
| law | Niederlassung,die keine getrennten Passiva hat | establishment not having separate debts |
| fin. | Passiva der Kreditinstitute | liabilities of monetary institutions |
| law, market. | Passiva des Einlegers | liability of the transferor |
| IMF. | Passiva zu Beginn des Geschäftsjahres | opening liability |
| fin. | Passivum aus zu Handelszwecken gehaltenen Wertpapieren | trading securities liability |
| gen. | sonstige Aktiva/Passiva | miscellaneous |
| account. | sonstige Passiva | other liabilities |
| account. | sonstige Passiva | sundry liabilities |
| fin., account. | sonstige Passiva und Rechnungsabgrenzungsposten | miscellaneous accounts,deferred income and accrued expenses |
| fin., account. | sonstige Passiva und Rechnungsabgrenzungsposten | other liabilities |
| fin., account. | sonstige Passiva und Rechnungsabgrenzungsposten | other liabilities and deferred credits |
| fin., account. | sonstige Passiva und Rechnungsabgrenzungsposten | other payables |
| fin., account. | sonstige Passiva und Rechnungsabgrenzungsposten | miscellaneous |
| market. | Summe der Passiva | total liabilities |
| account. | transitorische Passiva | income received in advance |
| account. | transitorische Passiva | prepaid income |
| account. | transitorische Passiva | unearned income |
| account. | transitorische Passiva | unearned revenue |
| account. | transitorische Passiva | revenue received in advance |
| bank. | transitorische Passiva | transitory liabilities |
| econ. | transitorische Passiva | deferred income (vereinnahmte, aber noch nicht verdiente Erträge) |
| account. | transitorische Passiva | deferred revenue |
| account. | transitorische Passiva | deferred credit |
| bank. | transitorische Passiva | accrued liabilities |
| econ. | transitorische Passiva | suspense liabilities |
| busin. | transitorisches Passivum | deferred charges to income |
| account. | Veränderungen der Aktiva und Passiva aufgrund von außergewöhnlichen, unvorhersehbaren Ereignissen | changes in assets and liabilities due to exceptional, unanticipated events |
| gen. | Überbewertung der Passiva | over-estimation of liabilities |
| insur. | Überbewertung von Passiva | over-estimation of liabilities |
| law | Übernahme eines Geschäftes mit Aktiva und Passiva | taking over a business with all its assets and liabilities |
| market., fin. | Übernahme von Passiva | liabilities taken over |
| gen. | Überschuss der Passiva | surplus of liabilities |