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The coefficient of the current liquidity characterizes the expected solvency of the enterprise for the period equal to the average duration of one turn of all mobile means. It reflects degree of the general covering all current assets of the organization of the sum of short-term obligations.

At unsatisfactory structure define possibility of restoration of solvency. For this purpose count coefficient of restoration of solvency for 6 months. If value of coefficient of restoration is higher than unit, the enterprise has opportunity to restore the solvency for this period.