Liquidity analysis as financial sustainability factor of organizations’ credit

Abstract

Financial stability of credit organization is the main characteristic of her activity. In this article the question of the analysis of one of the most important factors of financial stability of credit organization -liquidity is bought up. Such concepts as, liquidity, the main methods of the management of liquidity of credit organization, groups of liquidity indicators of the credit organization and also major of factors influencing liquidity are considered. Special attention is paid to historical analysis of the methods of liquidity management. The article also gives the formula for calculating the sales ratio, liquidity and net liquidity ratio positions. The author studied two main approaches to the definition of liquidity ratios for credit institutions: directive and liberal. This article examines two international standard developed by the Basel Committee. They assess the risk of liquidity in cash banks and are applied by the banking supervisory authorities. In addition, the main system of liquidity of credit institutions is systematized. In conclusion, the author offers a number of actions to credit organizations for the correct management of the level of liquidity.