For other uses, see Barcelona (disambiguation). Barcelona (/bÉËrsÉËloÊnÉ/, Catalan: [bÉÉ¾sÉËlonÉ], Spanish: [barÎ¸eËlona]) is the capital city of the autonomous community of Catalonia in the Kingdom of Spain, as well as the country's second most populous municipality, with a population of 1.6 million within city limits.
All real or personal assets transferred to the trustee(s) under a trust agreement as the body or object of the trust. Also called trust assets, trust corpus, trust estate, trust fund, trust object, or trust res. You also might like... Adam Colgate.
Accounting: A contingent liability, contract, purchase order, payroll commitment, tax payable, or legal penalty that is chargeable to an account. It ceases to be an encumbrance when paid-out or when the actual liability amount is determined and recorded as an expense. 2. Real estate: A charge, claim, liability, or regulation that is attached to and is binding upon a property.