Article 39 a commercial bank should abide by the following stipulations in ratio between assets and liabilities.

第三十九条商业银行贷款，应当遵守下列资产负债比例管理的规定。

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Current ratio and interest coverage change, but the rate of decrease of assets and liabilities.

流动比率和利息覆盖率的变化，但减少的速度的资产和负债。

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The most common ratio using current asset and current-liability data is the current ratio, which is current assets divided by current liabilities.

利用流动资产和流动负债数据计算的最常见的比率是流动比率，即流动资产除以流动负债。

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Debt-service ratios are lower, and their liquidity ratio the ratio of short-term assets to liabilities is historically high.

ECONOMIST: On the brink of recession?

Naturally there are many other things to consider, like the nature of the assets and liabilities, whether the company is currently making profits or losses, and the ratio of its liabilities to its equity.

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Problems may be worse for smaller companies and the subsidiaries of foreign firms, where pension funds usually have a lower ratio of assets to liabilities, says Stephen Yeo of Watson Wyatt.

ECONOMIST: Company pension funds are being saved from destruction