Likviidsusvarade

Likviidsusvarade, also known as liquid assets, are assets that can be easily and quickly converted into cash with minimal loss of value. This concept is crucial in finance and accounting, as it indicates a company's or individual's ability to meet short-term obligations. Examples of highly liquid assets include cash itself, checking accounts, savings accounts, and money market accounts. More moderately liquid assets can include marketable securities like stocks and bonds that can be sold on short notice, and accounts receivable, which are payments owed to a business by its customers.

The primary characteristic of a liquid asset is its accessibility and marketability. Assets that are illiquid, such as real estate, specialized equipment, or art, cannot be readily sold without significant time and potential price concessions. Companies use liquidity ratios, like the current ratio and quick ratio, to assess their liquidity position. A strong liquidity position suggests financial stability and the capacity to handle unexpected expenses or investment opportunities. Conversely, poor liquidity can signal financial distress and an inability to meet immediate financial demands. Managing liquidity effectively is a key aspect of financial planning and risk management for both individuals and businesses.