L’esigenza è quella di avere un livello di attività a breve termine in equilibrio con le scadenze a breve dei debiti maturati.
L’indicatore di riferimento è il “Liquidity ratio” e tende ad indicare il grado di copertura dei debiti a breve attraverso attività che si presume possano generare flussi di cassa in un periodo approssimativamente uguale a quello della scadenza dei debiti a breve. In relazione allo Stato Patrimoniale l’equilibrio può essere rappresentato secondo lo schema sotto riportato.
Numeratore, denominatore, disponibilita liquide, creditia breve
Passivo a breve, impieghi, fonti
Tra parentesi vengono riportati rif. Agli schemi di bilancio
liv. minimo, attivita fin. Breve, rischi gestionali a breve
fondi passivi
The requirement is to have a level of short-term assets with short-term maturities of debt accrued. The indicator is the "Liquidity ratio" and tends to indicate the coverage of short-term debt through activities that assumes they can generate cash flow at a time approximately equal to the maturity of short-term debt. In relation to the balance sheet balance can be represented as shown in the diagram below.Numerator, denominator, availability, short creditiaShort-term passive uses, sourcesIn brackets are given REF. To consolidated financial statementsminimum level, activities to date. Short, short managerial riskspassive funds
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The need is to have a level of short-term assets in balance with short-term maturities of the debts accrued.
The benchmark is the "Liquidity ratio" and tends to indicate the degree of coverage of short-term debt through activities which it is judged likely to generate cash flows in a period approximately equal to that of the maturity of short-term debt. In relation to the balance sheet balance can be represented according to the following table. The numerator, denominator, availability and cash equivalents, short creditia Passive short, uses, sources are shown brackets ref. To the financial statements liv. minimal activity since. Short, risk management in the short passive funds
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The requirement is to have a level of activity in the short term in equilibrium with the short term debts accrued.
THE reference indicator is the "Liquidity ratio" and tends to indicate the degree of coverage of short-term debt by through activities that are assumed to generate cash flow in a period approximately equal to that of maturities short.In relation to the balance sheet the balance can be represented according to the diagram below.
Numerator, denominator, cash and cash equivalents, short creditia
Passive to short, uses, sources
parentheses are reported ref. schematics of budget
liv minimum, activity since. Short, management risks short
passive funds
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