Insurer dissolution due to financial obligations currently unmet with no future recovery and reversal.

A company giving up seemingly unsalable inventory using the LIFO method. The company reduces costs and lowers its tax rate.

The time when a company sell of a portfolio or asset to compensate for risk. Refer to holding period .

A system that closes a file to item entry. The Automated Commercial System for Customs sets up a batch filing number as an index for retrieval and review. Custom’s procedure […]

Forced-sale auction asset price. Banks and other lenders value an asset offered as a collateral at its forced sale price and not on the asset’s normal, market value . Also […]

A person appointed to carry out the winding up of a company.

1. Ability to meet immediate, short-term obligations with cash, and the ability to liquidate assets quickly enough to do so. 2. In Accounting, this is the ability to meet current […]

Cash total in a depository institution ‘s net withdrawable deposits, plus short-term borrowings, minus unpaid loan balances secured by those deposits.

Short-term or technical insolvency period with inability to pay the due bills and failure to meet other demands or obligations. Different than liquidity trap .

High demand with short cash resources available. Businesses and consumers pay higher loan interest rates more difficult to obtain during a liquidity crunch , . Also known as liquidity crisis […]

The route taken by a company to have liquidity allowing its owners or founders to convert their ownership in the company to other means of currency or investments. Initial public […]

When investors expect a higher return with immediately sold. Refer to market segmentation theory .

An analysis of the returns of selling right away or holding on to assets.

Measuring by ratios assets value to convert assets to cash.

Loss potential in a situation where (1) insufficient cash and/or cash equivalents exist to balance depositors and borrowers demand, (2) sale of illiquid assets sale yields less than their fair […]

When a company cancels credit facilities and sells them to get more funds. This cycle helps the business develop.

Lending institutions’ reluctance to loan reserve money based on short-term money- availability concerns. This makes it more expensive for banks to borrow funds from each other as interbank market interest […]

Downward-spiraling regression situation with dim, unclear profit prospects keeping entities from taking loans to upgrade internal infrastructure or launch new business. This makes banks cash-rich due to few borrowers, so […]

Free securities kept to be sold later to provide funding when needed.

When a company holds their assets and does not sell them. It stops any two way traffic of funds causing new buyers to enter the market.

This term, when used in statutes forbidding the sale of liquors, refers only to spirituous or intoxicating liquors. Brass v. State, 45 Fla. 1, 34 South. 307; State v. Brittain, […]

The name of an Italian coin, of the value of about eighteen cents.

Lat. A controversy or dispute; a suit or action at law.

a Latin phrase for a pending suit or a person who has been suspended.

A docket or calendar of causes ready for trial or argument, or of motions ready for hearing.