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Often resort to application of the return coefficient – the relation of own capital to attracted, called by financing coefficient. The value of this indicator is higher, the financing is more reliable.

KZ - coefficient of the current liquidity (the general coefficient of a covering). Characterizes ability of the enterprise to extinguish debt obligations at the expense of all current assets. Is the generalizing indicator of a of the enterprise.

the employee of accounts department, on the basis of the order signed with faces enlists into the settlement (current) customer account in correspondence with the loan customer account necessary means in repayment of the overdraft formed during the operational day;

Important indicator is the coefficient of financial maneuverability. It characterizes possible flexibility of use of own sources in current assets and shows, what part of own sources of means is enclosed in the most mobile assets. Optimum value - 0,4-0,