mainstreamed with short-term loans and payments to creditors. 3) Overall liquidity ratio (CR), which describes how amount of short-term liabilities and transactions can be settled by Due to all liquid assets: CI = Ao / Z, (1.3) where Ao - current assets, Z - current (short-term) liabilities consist of short-term loans and payments to creditors. The financial stability of the borrower is determined by the following parameters: 1) The coefficient of flexibility of equity (KM), which characterizes the degree of mobility using their own funds: