which characterizes the ability

 KL1 = Au / Sn, (1.1)



 where Av - highly liquid assets, which include cash, their
 equivalents and current financial investments

 Z - current (short-term) liabilities consist of
 short-term loans and payments to creditors.

  2) Current Ratio (KL2), which characterizes the ability
 repay short-term obligations on time: 



 KL2 = Al / Sn (1.2)



 where Al - liquid assets, which consist of highly liquid assets
 accounts receivable, notes receivable,