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Banking Strategy, Credit Appraisal, and Lending DecisionsA Risk–Return Framework$
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Hrishikes Bhattacharya

Print publication date: 2011

Print ISBN-13: 9780198074106

Published to Oxford Scholarship Online: September 2012

DOI: 10.1093/acprof:oso/9780198074106.001.0001

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Current Liabilities

Current Liabilities

Chapter:
(p.190) 9 Current Liabilities
Source:
Banking Strategy, Credit Appraisal, and Lending Decisions
Author(s):

Hrishikes Bhattacharya

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780198074106.003.0009

Current liabilities originate from current or short-term promises made to non-owners of a business, namely suppliers of goods and services, including suppliers of short-term cash. As current assets originate similarly, but on the other side of the balance sheet, it is normally expected that current liabilities are to be paid from out of current assets. This chapter discusses the origination of current liabilities, dangers of overtrading and the safety margin, and also covers important items of current liabilities — trade creditors, deposits from customers and public, inter-corporate loans and investments, bridge loans, commercial paper, and registration of charges.

Keywords:   current liability, overtrading, safety margin, trade creditors, deposits, loans, investments, commercial paper

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