Wypłacalność przedsiębiorstwa z punktu widzenia płynności finansowej i zadłużenia
Solvency of the Company from the Point of View of Liquidity and Debt

Summary/Abstract: The article presents considerations about the company’s solvency problems. The aim of the study was to analyze and assess the solvency of the company carried out thro-ugh the prism of financial liquidity, debt and discriminant analysis. The liquidity and debt ratios were used to assess solvency, allowing to assess the company’s ability to pay its liabi-lities and determine whether the amount of assets allows it to cover all liabilities. The survey covered selected capital companies listed on the Stock Exchange representing the clothing and footwear sector. The research was conducted on the basis of financial data from the fi-nancial reporting of companies in the years 2014−2017. Based on the results of the rese-arch, it was assumed that the solvency status of the company is shaped primarily by assets that are collateral for the repayment of liabilities and the level of its indebtedness.Key words: financial liquidity, debt, solvency, enterprise

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