Keyword: «relative indicators»

This article analyzes the solvency of an enterprise based on the calculation of relative liquidity indicators. It presents the relationship between solvency and liquidity, identifies asset and liability groups for compiling an aggregated balance sheet of an enterprise, provides the conditions for recognizing an enterprise's balance sheet as absolutely liquid, compiles an aggregated balance sheet of an enterprise actually operating under current economic conditions, verifies the fulfillment of liquidity conditions for its balance sheet, and calculates relative indicators characterizing the solvency of the enterprise.