Summary. Тhis article discusses the definition of the organization's liquidity and financial stability. Considers the current liquidity ratio absolute liquidity ratio solvency recovery.

Key words: cash ratio, current ratio, financial stability, a traditional measure of liquidity, the relative indicators of financial stability.

Summary. Тhis article discusses the reporting structure of the leasing companies, as well as differences this reporting from the reporting standard of borrowers, the nature and characteristics of various types of leasing, various reflections of the leased asset.

Key words: Assessment of liquidity, liquidity of the leasing companies, leasing, types of leasing, the leased asset.