Русско-англо-русский юридический словарь

"interbank loan. A loan between banking institutions, with terms ranging from overnight to one week. Interbank loans are facilitated to cover liquidity requirements set by a regulatory agency. In instances where a bank has a shortage of liquid assets, it borrows from other banks whose liquid assets are in excess than that required. ()

Debt restructuring is a process that allows a private or public company, or a sovereign entity facing cash flow problems and financial distress to reduce and renegotiate its delinquent debts in order to improve or restore liquidity so that it can continue its operations. (Wikipedia)

Further sanctions “would increase the probability of default given PDVSA’s already dire liquidity situation and because it would give Maduro a potential scapegoat to blame for the government’s inability to pay,” said Risa Grais-Targow, a senior analyst at Eurasia Group in Washington. (Bloomberg)

Not surprisingly, a current liability will show up on the liability side of the balance sheet. In fact, as the balance sheet is often arranged in ascending order of liquidity, the current liability section will almost inevitably appear at the very top of the liability side. (Corporate Finance Institute)