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Liquidity coefficient. Here coefficients of the current liquidity (it sometimes call covering coefficient), fast (operational) liquidity can pay off (it sometimes call "acid dough" or coefficient "a litmus piece of paper").

When opening the special loan account of the loan are given as required by payment of settlement documents, and their repayment happens by payment of the direction of revenue directly into the special loan account, passing the settlement. The settlement account carries out here a role of the subsidiary account as on it the limited circle of the operations connected, mainly, with distribution of profit and payment of a salary is made. For this purpose periodically from the special account the planned share of non-material expenses containing in revenue and profit is transferred into the settlement account of the client.

Factoring service is most effective for small and medium-sized enterprises which traditionally are in financial difficulties because of untimely repayment of debts debtors and limitations of sources, available to them.