Indices and their content

Formula of calculation

1

Payment solvency (Пл) – shows the difference between current assets (Ат) of the enterprise and its obligations (О)

Пл.=Ат-О

2

General liquidity (Ло)- reflects the degree of cover by current assets short-term obligations (Ок)

Ло= Ат-Ок

3

Intermediate index of liquidity(Лп)-permits to establish to what degree the obligations can be covered for account of monetary means and future expected earnings (Ад)

Лп=Ад-Ок

4

Net circulating capital (Кч)- shows the exceed of current assets over short-term debts

Кч=Ат – Ок

5

Coefficient of financial manoeuvrability (Км)- shows which size of own capital (Кс) is invested into current assets

Км=Кч/Кс

6

Coefficient of independence(Кн)- certifies specific gravity ofown capital in the currency of balance (В)

Кн=Кс/В

7

Coefficient of financial stability(Ку)-reflects specific gravity those sources of financing, which have long-term character of using (Од)

Ку=(Кс+Од)/В

8

Coefficient of financing (Кф)- shows which part of property is financed for account of own means

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