Masculine noun. Activo is the set of all assets and rights with monetary value that are owned by a company, institution or individual. E.g.: Las inversiones en activos emitidos por el mismo emisor o por emisores pertenecientes a un mismo grupo no deberán exponer: Investments in assets issued by the same issuer or by issuers belonging to the same group shall not expose the undertaking.
By the way, as an adjective, activo means active. dc
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