likviidsusplaanid

Likviidsusplaanid (liquidity plans) are formal documents used by financial institutions and corporations to ensure they can meet their cash obligations as they come due, even under adverse conditions. They describe how an organization expects to generate and deploy cash over a short- to medium-term horizon and how it would cope with a liquidity shock.

Key elements typically include a governance framework with defined roles and responsibilities; cash flow forecasting and continuous monitoring; a liquidity buffer consisting of readily available high-quality liquid assets; documented sources of contingent funding such as committed credit lines or other market access; predefined actions and thresholds for rapid response; and a testing regime that uses scenario analysis and drills. The plan is usually integrated with treasury and risk management functions and updated regularly.

Development and testing: likviidsusplaanid are usually prepared by treasury or risk management teams, approved by senior management or the board, and reviewed periodically. They are tested against adverse scenarios to ensure the organization can maintain liquidity during stress periods. In regulated sectors, external reporting or disclosure may reference liquidity management as part of compliance.

Regulatory context: in many jurisdictions, liquidity risk management is a formal expectation for banks and other financial institutions. Frameworks such as Basel III emphasize liquidity risk management, stress testing, and the maintenance of stable funding profiles; firms may be required to demonstrate liquidity coverage and contingency funding capabilities.

See also: liquidity risk, stress testing, contingency funding plan.