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SOLVENCY vs LIQUIDITY
U našem novom financijskom jezičnom savjetniku pojasnit ćemo dva financijska pokazatelja stabilnosti trgovačkog društva, SOLVENTNOST I LIKVIDNOST.
Solventnost se odnosi na sposobnost poduzeća u ispunjavanju svojih dugoročnih financijskih obveza za razliku od likvidnosti koja pokazuje sposobnost podmirivanja kratkoročnih obveza. Likvidnost se također definira kao sposobnost da se sredstvo iz nekog oblika pretvori u novac.
Solventno društvo je ono koje ima više imovine od obveza, drugim riječima, ima pozitivnu neto vrijednost i dug koji drži pod kontrolom. S druge strane, društvo sa adekvatnom likvidnošću može imati dovoljno novca za podmirenje svojih računa, no istovremeno može ići ka financijskom neuspjehu.
SOLVENCY and LIQUIDITY are both terms that refer to an enterprise’s state of financial health, but with some notable differences. Solvency refers to an enterprise's capacity to meet its long-term financial commitments. Liquidity refers to an enterprise’s ability to pay short-term obligations; the term also refers to its capability to sell assets quickly to raise cash. A solvent company is one that owns more than it owes; in other words, it has a positive net worth and a manageable debt load. On the other hand, a company with adequate liquidity may have enough cash available to pay its bills, but it may be heading for financial disaster down the road.
Solvency and liquidity are equally important, and healthy companies are both solvent and possess adequate liquidity.
Source: Investopedia.com
