CPR -Cash Position Ratio is expressed as the ratio of financial assets and current liabilities.
CPR = Financial Assets / Current Liabilities
Under the financial assets is possible, according to the structure of the balance sheet, to include the cash (cash in cash registers), accounts in banks (current accounts of the company) and short-term financial assets (short-term marketable securities). Part of the short-term liabilities are current bank loans (in the balance sheet are presented separately from current liabilities).
The recommended value is between 0.2 to 0.5.
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