DEPOSIT AS A WAY OF ENSURING THE SOLVENCY OF THE COMPANY

Abstract

The article raises the problem of assessing the solvency of a company through ratios of liquidity, which may not fully reflect the timely performance of obligations before creditors. We propose a method of solving this problem using redundancy trust funds in a bank deposit to cover payables. Substantiates the effectiveness of this tool, as synthesis of the warranty payments by letter of credit and the profitability of financial investments. The article distinguishes between three types of business depending on the dynamics of inflows of cash: regular cash earnings, systematic and discrete. Depending on the type of business, and plan payments of the company, examines various strategies reserve money on deposit.