the ineffective information systems detaining external control in the period of limited opportunities. Among shortcomings of information systems call low quality and efficiency, and also absence of "hot data" and systems of "the early prevention". Besides, financial information often does not meet the necessary requirements for carrying out external inspections.
However it is seldom possible to meet so ideal sample of the client, especially in developing countries. Therefore process of a choice of clients demands manifestation of flexibility and sensible judgment. If the revealed risk level is high, it is necessary to take such softening measures as increase in providing, attraction of guarantees and increase in a contribution of owners of the company to the capital. These measures are especially actual in developing countries where financial information or is unreliable, or it is simply not enough of it.
The system of measurement of liquidity has to define quantitatively known and potential need for liquid means. Therefore, measurement of liquidity has to be based on the analysis of cash flow which has to define time and volume of potential needs for financing. Liquidity cannot be measured adequately by calculation of coefficients of a balance vow. Such coefficients can give only approximate measurements of liquidity.
Liquidity is an ability to satisfy the estimated and suddenly created situation of need for cash in the company. The need for cash arises owing to withdrawal of deposits, approach of a repayment period (maturity term) of obligations, granting means on loans, as on new, and continuation of delivery of means on old loans. The need for cash is satisfied at the expense of increase in volume of deposits and borrowed funds, repayment of debt obligations before this company, investments into securities with the fixed repayment period and sales of assets.
Thus, the squeezed information report which can be quickly analysed is created and provides reliability of results, and also their comparison of the Scheme of risk factors to data of other marketing inspections or to direct supervision.
The multilateral dialogue arising in this way is the welcoming and desirable result of system promoting effective development of final decisions concerning the directions of financial activity in the analyzed area taking into account risk factors.