id	sid	tid	token	lemma	pos
ajbmeb-3197	1	1	american	american	PROPN
ajbmeb-3197	1	2	journal	journal	PROPN
ajbmeb-3197	1	3	of	of	ADP
ajbmeb-3197	1	4	business	business	NOUN
ajbmeb-3197	1	5	management	management	NOUN
ajbmeb-3197	1	6	,	,	PUNCT
ajbmeb-3197	1	7	economics	economic	NOUN
ajbmeb-3197	1	8	and	and	CCONJ
ajbmeb-3197	1	9	banking	banking	NOUN
ajbmeb-3197	1	10	issn	issn	PROPN
ajbmeb-3197	1	11	(	(	PUNCT
ajbmeb-3197	1	12	e	e	NOUN
ajbmeb-3197	1	13	):	):	PUNCT
ajbmeb-3197	1	14	2832	2832	NUM
ajbmeb-3197	1	15	-	-	SYM
ajbmeb-3197	1	16	8078	8078	NUM
ajbmeb-3197	1	17	volume	volume	NOUN
ajbmeb-3197	1	18	43	43	NUM
ajbmeb-3197	1	19	,	,	PUNCT
ajbmeb-3197	1	20	december	december	PROPN
ajbmeb-3197	1	21	2025	2025	NUM
ajbmeb-3197	1	22	p	p	NOUN
ajbmeb-3197	1	23	a	a	DET
ajbmeb-3197	1	24	g	g	NOUN
ajbmeb-3197	1	25	e	e	NOUN
ajbmeb-3197	1	26	|	|	NOUN
ajbmeb-3197	1	27	25	25	NUM
ajbmeb-3197	1	28	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3197	1	29	quantitative	quantitative	ADJ
ajbmeb-3197	1	30	and	and	CCONJ
ajbmeb-3197	1	31	qualitative	qualitative	ADJ
ajbmeb-3197	1	32	analysis	analysis	NOUN
ajbmeb-3197	1	33	of	of	ADP
ajbmeb-3197	1	34	accounting	account	VERB
ajbmeb-3197	1	35	information	information	NOUN
ajbmeb-3197	1	36	in	in	ADP
ajbmeb-3197	1	37	assessing	assess	VERB
ajbmeb-3197	1	38	the	the	DET
ajbmeb-3197	1	39	financial	financial	ADJ
ajbmeb-3197	1	40	position	position	NOUN
ajbmeb-3197	1	41	of	of	ADP
ajbmeb-3197	1	42	business	business	NOUN
ajbmeb-3197	1	43	entities	entity	NOUN
ajbmeb-3197	1	44	rakhmatova	rakhmatova	VERB
ajbmeb-3197	1	45	shakhnoza	shakhnoza	PROPN
ajbmeb-3197	1	46	shukurovna	shukurovna	NOUN
ajbmeb-3197	1	47	,	,	PUNCT
ajbmeb-3197	1	48	basic	basic	ADJ
ajbmeb-3197	1	49	doctoral	doctoral	ADJ
ajbmeb-3197	1	50	student	student	NOUN
ajbmeb-3197	1	51	of	of	ADP
ajbmeb-3197	1	52	tseu	tseu	NOUN
ajbmeb-3197	1	53	orcid	orcid	NOUN
ajbmeb-3197	1	54	:	:	PUNCT
ajbmeb-3197	1	55	0009	0009	NUM
ajbmeb-3197	1	56	-	-	PUNCT
ajbmeb-3197	1	57	0002	0002	NUM
ajbmeb-3197	1	58	-	-	PUNCT
ajbmeb-3197	1	59	7378	7378	NUM
ajbmeb-3197	1	60	-	-	PUNCT
ajbmeb-3197	1	61	8575	8575	NUM
ajbmeb-3197	1	62	shaxnozrahmatova1991@gmail.com	shaxnozrahmatova1991@gmail.com	X
ajbmeb-3197	2	1	a	a	DET
ajbmeb-3197	2	2	b	b	PROPN
ajbmeb-3197	2	3	s	s	ADP
ajbmeb-3197	2	4	t	t	PROPN
ajbmeb-3197	2	5	r	r	NOUN
ajbmeb-3197	2	6	a	a	DET
ajbmeb-3197	2	7	c	c	NOUN
ajbmeb-3197	2	8	t	t	NOUN
ajbmeb-3197	2	9	k	k	X
ajbmeb-3197	2	10	e	e	PROPN
ajbmeb-3197	2	11	y	y	PROPN
ajbmeb-3197	2	12	w	w	NOUN
ajbmeb-3197	2	13	o	o	NOUN
ajbmeb-3197	2	14	r	r	NOUN
ajbmeb-3197	2	15	d	d	X
ajbmeb-3197	2	16	s	s	VERB
ajbmeb-3197	2	17	this	this	DET
ajbmeb-3197	2	18	article	article	NOUN
ajbmeb-3197	2	19	analyzes	analyze	VERB
ajbmeb-3197	2	20	the	the	DET
ajbmeb-3197	2	21	issues	issue	NOUN
ajbmeb-3197	2	22	of	of	ADP
ajbmeb-3197	2	23	assessing	assess	VERB
ajbmeb-3197	2	24	the	the	DET
ajbmeb-3197	2	25	financial	financial	ADJ
ajbmeb-3197	2	26	stability	stability	NOUN
ajbmeb-3197	2	27	of	of	ADP
ajbmeb-3197	2	28	business	business	NOUN
ajbmeb-3197	2	29	entities	entity	NOUN
ajbmeb-3197	2	30	.	.	PUNCT
ajbmeb-3197	3	1	in	in	ADP
ajbmeb-3197	3	2	particular	particular	ADJ
ajbmeb-3197	3	3	,	,	PUNCT
ajbmeb-3197	3	4	it	it	PRON
ajbmeb-3197	3	5	highlights	highlight	VERB
ajbmeb-3197	3	6	the	the	DET
ajbmeb-3197	3	7	importance	importance	NOUN
ajbmeb-3197	3	8	of	of	ADP
ajbmeb-3197	3	9	classifying	classify	VERB
ajbmeb-3197	3	10	assets	asset	NOUN
ajbmeb-3197	3	11	according	accord	VERB
ajbmeb-3197	3	12	to	to	ADP
ajbmeb-3197	3	13	their	their	PRON
ajbmeb-3197	3	14	degree	degree	NOUN
ajbmeb-3197	3	15	of	of	ADP
ajbmeb-3197	3	16	liquidity	liquidity	NOUN
ajbmeb-3197	3	17	and	and	CCONJ
ajbmeb-3197	3	18	grouping	group	VERB
ajbmeb-3197	3	19	liabilities	liability	NOUN
ajbmeb-3197	3	20	based	base	VERB
ajbmeb-3197	3	21	on	on	ADP
ajbmeb-3197	3	22	maturity	maturity	NOUN
ajbmeb-3197	3	23	when	when	SCONJ
ajbmeb-3197	3	24	determining	determine	VERB
ajbmeb-3197	3	25	solvency	solvency	NOUN
ajbmeb-3197	3	26	.	.	PUNCT
ajbmeb-3197	4	1	special	special	ADJ
ajbmeb-3197	4	2	emphasis	emphasis	NOUN
ajbmeb-3197	4	3	is	be	AUX
ajbmeb-3197	4	4	placed	place	VERB
ajbmeb-3197	4	5	on	on	ADP
ajbmeb-3197	4	6	the	the	DET
ajbmeb-3197	4	7	significance	significance	NOUN
ajbmeb-3197	4	8	of	of	ADP
ajbmeb-3197	4	9	properly	properly	ADV
ajbmeb-3197	4	10	structuring	structure	VERB
ajbmeb-3197	4	11	accounting	accounting	NOUN
ajbmeb-3197	4	12	information	information	NOUN
ajbmeb-3197	4	13	during	during	ADP
ajbmeb-3197	4	14	the	the	DET
ajbmeb-3197	4	15	analysis	analysis	NOUN
ajbmeb-3197	4	16	process	process	NOUN
ajbmeb-3197	4	17	.	.	PUNCT
ajbmeb-3197	5	1	furthermore	furthermore	ADV
ajbmeb-3197	5	2	,	,	PUNCT
ajbmeb-3197	5	3	it	it	PRON
ajbmeb-3197	5	4	is	be	AUX
ajbmeb-3197	5	5	scientifically	scientifically	ADV
ajbmeb-3197	5	6	substantiated	substantiate	VERB
ajbmeb-3197	5	7	that	that	SCONJ
ajbmeb-3197	5	8	the	the	DET
ajbmeb-3197	5	9	presence	presence	NOUN
ajbmeb-3197	5	10	of	of	ADP
ajbmeb-3197	5	11	hard	hard	ADJ
ajbmeb-3197	5	12	-	-	PUNCT
ajbmeb-3197	5	13	to	to	ADP
ajbmeb-3197	5	14	-	-	PUNCT
ajbmeb-3197	5	15	liquidate	liquidate	NOUN
ajbmeb-3197	5	16	resources	resource	NOUN
ajbmeb-3197	5	17	within	within	ADP
ajbmeb-3197	5	18	assets	asset	NOUN
ajbmeb-3197	5	19	and	and	CCONJ
ajbmeb-3197	5	20	the	the	DET
ajbmeb-3197	5	21	existence	existence	NOUN
ajbmeb-3197	5	22	of	of	ADP
ajbmeb-3197	5	23	short	short	ADJ
ajbmeb-3197	5	24	-	-	PUNCT
ajbmeb-3197	5	25	term	term	NOUN
ajbmeb-3197	5	26	liabilities	liability	NOUN
ajbmeb-3197	5	27	requiring	require	VERB
ajbmeb-3197	5	28	prompt	prompt	ADJ
ajbmeb-3197	5	29	settlement	settlement	NOUN
ajbmeb-3197	5	30	may	may	AUX
ajbmeb-3197	5	31	lead	lead	VERB
ajbmeb-3197	5	32	to	to	ADP
ajbmeb-3197	5	33	misinterpretations	misinterpretation	NOUN
ajbmeb-3197	5	34	,	,	PUNCT
ajbmeb-3197	5	35	even	even	ADV
ajbmeb-3197	5	36	in	in	ADP
ajbmeb-3197	5	37	cases	case	NOUN
ajbmeb-3197	5	38	where	where	SCONJ
ajbmeb-3197	5	39	the	the	DET
ajbmeb-3197	5	40	current	current	ADJ
ajbmeb-3197	5	41	solvency	solvency	NOUN
ajbmeb-3197	5	42	ratio	ratio	NOUN
ajbmeb-3197	5	43	indicates	indicate	VERB
ajbmeb-3197	5	44	a	a	DET
ajbmeb-3197	5	45	relatively	relatively	ADV
ajbmeb-3197	5	46	high	high	ADJ
ajbmeb-3197	5	47	value	value	NOUN
ajbmeb-3197	5	48	.	.	PUNCT
ajbmeb-3197	6	1	solvency	solvency	NOUN
ajbmeb-3197	6	2	,	,	PUNCT
ajbmeb-3197	6	3	liquidity	liquidity	NOUN
ajbmeb-3197	6	4	,	,	PUNCT
ajbmeb-3197	6	5	financial	financial	ADJ
ajbmeb-3197	6	6	condition	condition	NOUN
ajbmeb-3197	6	7	,	,	PUNCT
ajbmeb-3197	6	8	accounting	accounting	NOUN
ajbmeb-3197	6	9	information	information	NOUN
ajbmeb-3197	6	10	,	,	PUNCT
ajbmeb-3197	6	11	current	current	ADJ
ajbmeb-3197	6	12	assets	asset	NOUN
ajbmeb-3197	6	13	,	,	PUNCT
ajbmeb-3197	6	14	current	current	ADJ
ajbmeb-3197	6	15	liabilities	liability	NOUN
ajbmeb-3197	6	16	.	.	PUNCT
ajbmeb-3197	7	1	introduction	introduction	NOUN
ajbmeb-3197	7	2	the	the	DET
ajbmeb-3197	7	3	assessment	assessment	NOUN
ajbmeb-3197	7	4	of	of	ADP
ajbmeb-3197	7	5	the	the	DET
ajbmeb-3197	7	6	financial	financial	ADJ
ajbmeb-3197	7	7	condition	condition	NOUN
ajbmeb-3197	7	8	of	of	ADP
ajbmeb-3197	7	9	business	business	NOUN
ajbmeb-3197	7	10	entities	entity	NOUN
ajbmeb-3197	7	11	,	,	PUNCT
ajbmeb-3197	7	12	particularly	particularly	ADV
ajbmeb-3197	7	13	their	their	PRON
ajbmeb-3197	7	14	solvency	solvency	NOUN
ajbmeb-3197	7	15	,	,	PUNCT
ajbmeb-3197	7	16	requires	require	VERB
ajbmeb-3197	7	17	the	the	DET
ajbmeb-3197	7	18	classification	classification	NOUN
ajbmeb-3197	7	19	of	of	ADP
ajbmeb-3197	7	20	assets	asset	NOUN
ajbmeb-3197	7	21	by	by	ADP
ajbmeb-3197	7	22	liquidity	liquidity	NOUN
ajbmeb-3197	7	23	and	and	CCONJ
ajbmeb-3197	7	24	liabilities	liability	NOUN
ajbmeb-3197	7	25	by	by	ADP
ajbmeb-3197	7	26	maturity	maturity	NOUN
ajbmeb-3197	7	27	.	.	PUNCT
ajbmeb-3197	8	1	evaluating	evaluate	VERB
ajbmeb-3197	8	2	solvency	solvency	NOUN
ajbmeb-3197	8	3	solely	solely	ADV
ajbmeb-3197	8	4	on	on	ADP
ajbmeb-3197	8	5	the	the	DET
ajbmeb-3197	8	6	basis	basis	NOUN
ajbmeb-3197	8	7	of	of	ADP
ajbmeb-3197	8	8	the	the	DET
ajbmeb-3197	8	9	ratio	ratio	NOUN
ajbmeb-3197	8	10	of	of	ADP
ajbmeb-3197	8	11	current	current	ADJ
ajbmeb-3197	8	12	assets	asset	NOUN
ajbmeb-3197	8	13	to	to	ADP
ajbmeb-3197	8	14	current	current	ADJ
ajbmeb-3197	8	15	liabilities	liability	NOUN
ajbmeb-3197	8	16	may	may	AUX
ajbmeb-3197	8	17	be	be	AUX
ajbmeb-3197	8	18	misleading	misleading	ADJ
ajbmeb-3197	8	19	.	.	PUNCT
ajbmeb-3197	9	1	a	a	DET
ajbmeb-3197	9	2	high	high	ADJ
ajbmeb-3197	9	3	proportion	proportion	NOUN
ajbmeb-3197	9	4	of	of	ADP
ajbmeb-3197	9	5	receivables	receivables	NOUN
ajbmeb-3197	9	6	within	within	ADP
ajbmeb-3197	9	7	assets	asset	NOUN
ajbmeb-3197	9	8	,	,	PUNCT
ajbmeb-3197	9	9	despite	despite	SCONJ
ajbmeb-3197	9	10	yielding	yield	VERB
ajbmeb-3197	9	11	a	a	DET
ajbmeb-3197	9	12	relatively	relatively	ADV
ajbmeb-3197	9	13	high	high	ADJ
ajbmeb-3197	9	14	current	current	ADJ
ajbmeb-3197	9	15	ratio	ratio	NOUN
ajbmeb-3197	9	16	,	,	PUNCT
ajbmeb-3197	9	17	can	can	AUX
ajbmeb-3197	9	18	distort	distort	VERB
ajbmeb-3197	9	19	the	the	DET
ajbmeb-3197	9	20	actual	actual	ADJ
ajbmeb-3197	9	21	solvency	solvency	NOUN
ajbmeb-3197	9	22	position	position	NOUN
ajbmeb-3197	9	23	.	.	PUNCT
ajbmeb-3197	10	1	hence	hence	ADV
ajbmeb-3197	10	2	,	,	PUNCT
ajbmeb-3197	10	3	differentiating	differentiate	VERB
ajbmeb-3197	10	4	assets	asset	NOUN
ajbmeb-3197	10	5	and	and	CCONJ
ajbmeb-3197	10	6	liabilities	liability	NOUN
ajbmeb-3197	10	7	by	by	ADP
ajbmeb-3197	10	8	maturity	maturity	NOUN
ajbmeb-3197	10	9	provides	provide	VERB
ajbmeb-3197	10	10	a	a	DET
ajbmeb-3197	10	11	more	more	ADV
ajbmeb-3197	10	12	accurate	accurate	ADJ
ajbmeb-3197	10	13	basis	basis	NOUN
ajbmeb-3197	10	14	for	for	ADP
ajbmeb-3197	10	15	evaluating	evaluate	VERB
ajbmeb-3197	10	16	the	the	DET
ajbmeb-3197	10	17	financial	financial	ADJ
ajbmeb-3197	10	18	condition	condition	NOUN
ajbmeb-3197	10	19	of	of	ADP
ajbmeb-3197	10	20	enterprises	enterprise	NOUN
ajbmeb-3197	10	21	.	.	PUNCT
ajbmeb-3197	11	1	literature	literature	NOUN
ajbmeb-3197	11	2	review	review	VERB
ajbmeb-3197	11	3	the	the	DET
ajbmeb-3197	11	4	concepts	concept	NOUN
ajbmeb-3197	11	5	of	of	ADP
ajbmeb-3197	11	6	solvency	solvency	NOUN
ajbmeb-3197	11	7	and	and	CCONJ
ajbmeb-3197	11	8	liquidity	liquidity	NOUN
ajbmeb-3197	11	9	have	have	AUX
ajbmeb-3197	11	10	been	be	AUX
ajbmeb-3197	11	11	examined	examine	VERB
ajbmeb-3197	11	12	in	in	ADP
ajbmeb-3197	11	13	numerous	numerous	ADJ
ajbmeb-3197	11	14	academic	academic	ADJ
ajbmeb-3197	11	15	studies	study	NOUN
ajbmeb-3197	11	16	.	.	PUNCT
ajbmeb-3197	12	1	according	accord	VERB
ajbmeb-3197	12	2	to	to	ADP
ajbmeb-3197	12	3	udoka	udoka	NOUN
ajbmeb-3197	12	4	and	and	CCONJ
ajbmeb-3197	12	5	anyingang	anyingang	PROPN
ajbmeb-3197	12	6	(	(	PUNCT
ajbmeb-3197	12	7	2012	2012	NUM
ajbmeb-3197	12	8	)	)	PUNCT
ajbmeb-3197	12	9	,	,	PUNCT
ajbmeb-3197	12	10	banks	bank	NOUN
ajbmeb-3197	12	11	are	be	AUX
ajbmeb-3197	12	12	considered	consider	VERB
ajbmeb-3197	12	13	liquid	liquid	ADJ
ajbmeb-3197	12	14	when	when	SCONJ
ajbmeb-3197	12	15	convertible	convertible	ADJ
ajbmeb-3197	12	16	assets	asset	NOUN
ajbmeb-3197	12	17	can	can	AUX
ajbmeb-3197	12	18	be	be	AUX
ajbmeb-3197	12	19	immediately	immediately	ADV
ajbmeb-3197	12	20	transferred	transfer	VERB
ajbmeb-3197	12	21	without	without	ADP
ajbmeb-3197	12	22	loss	loss	NOUN
ajbmeb-3197	12	23	of	of	ADP
ajbmeb-3197	12	24	capital	capital	NOUN
ajbmeb-3197	12	25	whenever	whenever	SCONJ
ajbmeb-3197	12	26	the	the	DET
ajbmeb-3197	12	27	need	need	NOUN
ajbmeb-3197	12	28	arises	arise	VERB
ajbmeb-3197	12	29	.	.	PUNCT
ajbmeb-3197	13	1	regardless	regardless	ADV
ajbmeb-3197	13	2	of	of	ADP
ajbmeb-3197	13	3	the	the	DET
ajbmeb-3197	13	4	nature	nature	NOUN
ajbmeb-3197	13	5	of	of	ADP
ajbmeb-3197	13	6	the	the	DET
ajbmeb-3197	13	7	assets	asset	NOUN
ajbmeb-3197	13	8	,	,	PUNCT
ajbmeb-3197	13	9	they	they	PRON
ajbmeb-3197	13	10	must	must	AUX
ajbmeb-3197	13	11	be	be	AUX
ajbmeb-3197	13	12	easily	easily	ADV
ajbmeb-3197	13	13	converted	convert	VERB
ajbmeb-3197	13	14	into	into	ADP
ajbmeb-3197	13	15	cash	cash	NOUN
ajbmeb-3197	13	16	at	at	ADP
ajbmeb-3197	13	17	satisfactory	satisfactory	ADJ
ajbmeb-3197	13	18	prices	price	NOUN
ajbmeb-3197	13	19	when	when	SCONJ
ajbmeb-3197	13	20	funds	fund	NOUN
ajbmeb-3197	13	21	are	be	AUX
ajbmeb-3197	13	22	required	require	VERB
ajbmeb-3197	13	23	.	.	PUNCT
ajbmeb-3197	14	1	a	a	DET
ajbmeb-3197	14	2	perspective	perspective	NOUN
ajbmeb-3197	14	3	on	on	ADP
ajbmeb-3197	14	4	lender	lender	NOUN
ajbmeb-3197	14	5	liquidity	liquidity	NOUN
ajbmeb-3197	14	6	was	be	AUX
ajbmeb-3197	14	7	also	also	ADV
ajbmeb-3197	14	8	presented	present	VERB
ajbmeb-3197	14	9	by	by	ADP
ajbmeb-3197	14	10	emmanuel	emmanuel	PROPN
ajbmeb-3197	14	11	(	(	PUNCT
ajbmeb-3197	14	12	1997	1997	NUM
ajbmeb-3197	14	13	)	)	PUNCT
ajbmeb-3197	14	14	,	,	PUNCT
ajbmeb-3197	14	15	who	who	PRON
ajbmeb-3197	14	16	emphasized	emphasize	VERB
ajbmeb-3197	14	17	that	that	SCONJ
ajbmeb-3197	14	18	commercial	commercial	ADJ
ajbmeb-3197	14	19	banks	bank	NOUN
ajbmeb-3197	14	20	should	should	AUX
ajbmeb-3197	14	21	provide	provide	VERB
ajbmeb-3197	14	22	only	only	ADV
ajbmeb-3197	14	23	short	short	ADJ
ajbmeb-3197	14	24	-	-	PUNCT
ajbmeb-3197	14	25	term	term	NOUN
ajbmeb-3197	14	26	productive	productive	ADJ
ajbmeb-3197	14	27	loans	loan	NOUN
ajbmeb-3197	14	28	to	to	ADP
ajbmeb-3197	14	29	business	business	NOUN
ajbmeb-3197	14	30	entities	entity	NOUN
ajbmeb-3197	14	31	.	.	PUNCT
ajbmeb-3197	15	1	loans	loan	NOUN
ajbmeb-3197	15	2	intended	intend	VERB
ajbmeb-3197	15	3	american	american	ADJ
ajbmeb-3197	15	4	journal	journal	PROPN
ajbmeb-3197	15	5	of	of	ADP
ajbmeb-3197	15	6	business	business	NOUN
ajbmeb-3197	15	7	management	management	NOUN
ajbmeb-3197	15	8	,	,	PUNCT
ajbmeb-3197	15	9	economics	economic	NOUN
ajbmeb-3197	15	10	and	and	CCONJ
ajbmeb-3197	15	11	banking	banking	NOUN
ajbmeb-3197	15	12	volume	volume	NOUN
ajbmeb-3197	15	13	43	43	NUM
ajbmeb-3197	16	1	december2025	december2025	PROPN
ajbmeb-3197	16	2	p	p	PROPN
ajbmeb-3197	16	3	a	a	DET
ajbmeb-3197	16	4	g	g	NOUN
ajbmeb-3197	16	5	e	e	NOUN
ajbmeb-3197	16	6	|	|	NOUN
ajbmeb-3197	16	7	26	26	NUM
ajbmeb-3197	16	8	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3197	16	9	to	to	PART
ajbmeb-3197	16	10	finance	finance	VERB
ajbmeb-3197	16	11	the	the	DET
ajbmeb-3197	16	12	production	production	NOUN
ajbmeb-3197	16	13	and	and	CCONJ
ajbmeb-3197	16	14	evolution	evolution	NOUN
ajbmeb-3197	16	15	processes	process	NOUN
ajbmeb-3197	16	16	through	through	ADP
ajbmeb-3197	16	17	the	the	DET
ajbmeb-3197	16	18	successive	successive	ADJ
ajbmeb-3197	16	19	stages	stage	NOUN
ajbmeb-3197	16	20	of	of	ADP
ajbmeb-3197	16	21	manufacturing	manufacturing	NOUN
ajbmeb-3197	16	22	,	,	PUNCT
ajbmeb-3197	16	23	storage	storage	NOUN
ajbmeb-3197	16	24	,	,	PUNCT
ajbmeb-3197	16	25	transportation	transportation	NOUN
ajbmeb-3197	16	26	,	,	PUNCT
ajbmeb-3197	16	27	and	and	CCONJ
ajbmeb-3197	16	28	distribution	distribution	NOUN
ajbmeb-3197	16	29	are	be	AUX
ajbmeb-3197	16	30	regarded	regard	VERB
ajbmeb-3197	16	31	as	as	ADP
ajbmeb-3197	16	32	self	self	NOUN
ajbmeb-3197	16	33	-	-	PUNCT
ajbmeb-3197	16	34	liquidating	liquidate	VERB
ajbmeb-3197	16	35	loans	loan	NOUN
ajbmeb-3197	16	36	.	.	PUNCT
ajbmeb-3197	17	1	this	this	DET
ajbmeb-3197	17	2	theory	theory	NOUN
ajbmeb-3197	17	3	further	far	ADV
ajbmeb-3197	17	4	asserts	assert	VERB
ajbmeb-3197	17	5	that	that	SCONJ
ajbmeb-3197	17	6	when	when	SCONJ
ajbmeb-3197	17	7	commercial	commercial	ADJ
ajbmeb-3197	17	8	banks	bank	NOUN
ajbmeb-3197	17	9	extend	extend	VERB
ajbmeb-3197	17	10	short	short	ADJ
ajbmeb-3197	17	11	-	-	PUNCT
ajbmeb-3197	17	12	term	term	NOUN
ajbmeb-3197	17	13	productive	productive	ADJ
ajbmeb-3197	17	14	loans	loan	NOUN
ajbmeb-3197	17	15	,	,	PUNCT
ajbmeb-3197	17	16	the	the	DET
ajbmeb-3197	17	17	central	central	ADJ
ajbmeb-3197	17	18	bank	bank	NOUN
ajbmeb-3197	17	19	should	should	AUX
ajbmeb-3197	17	20	rediscount	rediscount	VERB
ajbmeb-3197	17	21	such	such	ADJ
ajbmeb-3197	17	22	loans	loan	NOUN
ajbmeb-3197	17	23	for	for	ADP
ajbmeb-3197	17	24	them	they	PRON
ajbmeb-3197	17	25	.	.	PUNCT
ajbmeb-3197	18	1	this	this	DET
ajbmeb-3197	18	2	principle	principle	NOUN
ajbmeb-3197	18	3	ensures	ensure	VERB
ajbmeb-3197	18	4	an	an	DET
ajbmeb-3197	18	5	adequate	adequate	ADJ
ajbmeb-3197	18	6	level	level	NOUN
ajbmeb-3197	18	7	of	of	ADP
ajbmeb-3197	18	8	liquidity	liquidity	NOUN
ajbmeb-3197	18	9	for	for	ADP
ajbmeb-3197	18	10	each	each	DET
ajbmeb-3197	18	11	bank	bank	NOUN
ajbmeb-3197	18	12	and	and	CCONJ
ajbmeb-3197	18	13	an	an	DET
ajbmeb-3197	18	14	appropriate	appropriate	ADJ
ajbmeb-3197	18	15	money	money	NOUN
ajbmeb-3197	18	16	supply	supply	NOUN
ajbmeb-3197	18	17	for	for	ADP
ajbmeb-3197	18	18	the	the	DET
ajbmeb-3197	18	19	economy	economy	NOUN
ajbmeb-3197	18	20	as	as	ADP
ajbmeb-3197	18	21	a	a	DET
ajbmeb-3197	18	22	whole	whole	NOUN
ajbmeb-3197	18	23	.	.	PUNCT
ajbmeb-3197	19	1	as	as	SCONJ
ajbmeb-3197	19	2	can	can	AUX
ajbmeb-3197	19	3	be	be	AUX
ajbmeb-3197	19	4	seen	see	VERB
ajbmeb-3197	19	5	from	from	ADP
ajbmeb-3197	19	6	these	these	DET
ajbmeb-3197	19	7	researchers	researcher	NOUN
ajbmeb-3197	19	8	’	'	PUNCT
ajbmeb-3197	19	9	conclusions	conclusion	NOUN
ajbmeb-3197	19	10	,	,	PUNCT
ajbmeb-3197	19	11	the	the	DET
ajbmeb-3197	19	12	discussion	discussion	NOUN
ajbmeb-3197	19	13	primarily	primarily	ADV
ajbmeb-3197	19	14	concerns	concern	VERB
ajbmeb-3197	19	15	the	the	DET
ajbmeb-3197	19	16	liquidity	liquidity	NOUN
ajbmeb-3197	19	17	of	of	ADP
ajbmeb-3197	19	18	commercial	commercial	ADJ
ajbmeb-3197	19	19	banks	bank	NOUN
ajbmeb-3197	19	20	.	.	PUNCT
ajbmeb-3197	20	1	in	in	ADP
ajbmeb-3197	20	2	other	other	ADJ
ajbmeb-3197	20	3	words	word	NOUN
ajbmeb-3197	20	4	,	,	PUNCT
ajbmeb-3197	20	5	commercial	commercial	ADJ
ajbmeb-3197	20	6	banks	bank	NOUN
ajbmeb-3197	20	7	must	must	AUX
ajbmeb-3197	20	8	maintain	maintain	VERB
ajbmeb-3197	20	9	a	a	DET
ajbmeb-3197	20	10	constant	constant	ADJ
ajbmeb-3197	20	11	flow	flow	NOUN
ajbmeb-3197	20	12	of	of	ADP
ajbmeb-3197	20	13	funds	fund	NOUN
ajbmeb-3197	20	14	to	to	PART
ajbmeb-3197	20	15	cover	cover	VERB
ajbmeb-3197	20	16	their	their	PRON
ajbmeb-3197	20	17	current	current	ADJ
ajbmeb-3197	20	18	liabilities	liability	NOUN
ajbmeb-3197	20	19	and	and	CCONJ
ajbmeb-3197	20	20	possess	possess	VERB
ajbmeb-3197	20	21	the	the	DET
ajbmeb-3197	20	22	capacity	capacity	NOUN
ajbmeb-3197	20	23	to	to	PART
ajbmeb-3197	20	24	repay	repay	VERB
ajbmeb-3197	20	25	short	short	ADJ
ajbmeb-3197	20	26	-	-	PUNCT
ajbmeb-3197	20	27	term	term	NOUN
ajbmeb-3197	20	28	obligations	obligation	NOUN
ajbmeb-3197	20	29	promptly	promptly	ADV
ajbmeb-3197	20	30	as	as	SCONJ
ajbmeb-3197	20	31	they	they	PRON
ajbmeb-3197	20	32	mature	mature	VERB
ajbmeb-3197	20	33	.	.	PUNCT
ajbmeb-3197	21	1	at	at	ADP
ajbmeb-3197	21	2	the	the	DET
ajbmeb-3197	21	3	same	same	ADJ
ajbmeb-3197	21	4	time	time	NOUN
ajbmeb-3197	21	5	,	,	PUNCT
ajbmeb-3197	21	6	a	a	DET
ajbmeb-3197	21	7	number	number	NOUN
ajbmeb-3197	21	8	of	of	ADP
ajbmeb-3197	21	9	scholars	scholar	NOUN
ajbmeb-3197	21	10	have	have	AUX
ajbmeb-3197	21	11	attempted	attempt	VERB
ajbmeb-3197	21	12	to	to	PART
ajbmeb-3197	21	13	link	link	VERB
ajbmeb-3197	21	14	solvency	solvency	NOUN
ajbmeb-3197	21	15	to	to	ADP
ajbmeb-3197	21	16	a	a	DET
ajbmeb-3197	21	17	company	company	NOUN
ajbmeb-3197	21	18	’s	’s	PART
ajbmeb-3197	21	19	profitability	profitability	NOUN
ajbmeb-3197	21	20	.	.	PUNCT
ajbmeb-3197	22	1	for	for	ADP
ajbmeb-3197	22	2	instance	instance	NOUN
ajbmeb-3197	22	3	,	,	PUNCT
ajbmeb-3197	22	4	kanaan	kanaan	PROPN
ajbmeb-3197	22	5	and	and	CCONJ
ajbmeb-3197	22	6	saud	saud	PROPN
ajbmeb-3197	22	7	(	(	PUNCT
ajbmeb-3197	22	8	2018	2018	NUM
ajbmeb-3197	22	9	)	)	PUNCT
ajbmeb-3197	22	10	argue	argue	VERB
ajbmeb-3197	22	11	that	that	SCONJ
ajbmeb-3197	22	12	profitability	profitability	NOUN
ajbmeb-3197	22	13	represents	represent	VERB
ajbmeb-3197	22	14	the	the	DET
ajbmeb-3197	22	15	fundamental	fundamental	ADJ
ajbmeb-3197	22	16	objective	objective	NOUN
ajbmeb-3197	22	17	that	that	PRON
ajbmeb-3197	22	18	ensures	ensure	VERB
ajbmeb-3197	22	19	a	a	DET
ajbmeb-3197	22	20	company	company	NOUN
ajbmeb-3197	22	21	’s	’s	PART
ajbmeb-3197	22	22	viability	viability	NOUN
ajbmeb-3197	22	23	and	and	CCONJ
ajbmeb-3197	22	24	continuity	continuity	NOUN
ajbmeb-3197	22	25	.	.	PUNCT
ajbmeb-3197	23	1	enhancing	enhance	VERB
ajbmeb-3197	23	2	a	a	DET
ajbmeb-3197	23	3	company	company	NOUN
ajbmeb-3197	23	4	’s	’s	PART
ajbmeb-3197	23	5	profitability	profitability	NOUN
ajbmeb-3197	23	6	depends	depend	VERB
ajbmeb-3197	23	7	on	on	ADP
ajbmeb-3197	23	8	its	its	PRON
ajbmeb-3197	23	9	ability	ability	NOUN
ajbmeb-3197	23	10	to	to	PART
ajbmeb-3197	23	11	optimally	optimally	ADV
ajbmeb-3197	23	12	manage	manage	VERB
ajbmeb-3197	23	13	its	its	PRON
ajbmeb-3197	23	14	sources	source	NOUN
ajbmeb-3197	23	15	of	of	ADP
ajbmeb-3197	23	16	funds	fund	NOUN
ajbmeb-3197	23	17	.	.	PUNCT
ajbmeb-3197	24	1	according	accord	VERB
ajbmeb-3197	24	2	to	to	ADP
ajbmeb-3197	24	3	dahiyat	dahiyat	PROPN
ajbmeb-3197	24	4	(	(	PUNCT
ajbmeb-3197	24	5	2016	2016	NUM
ajbmeb-3197	24	6	)	)	PUNCT
ajbmeb-3197	24	7	,	,	PUNCT
ajbmeb-3197	24	8	in	in	ADP
ajbmeb-3197	24	9	order	order	NOUN
ajbmeb-3197	24	10	for	for	SCONJ
ajbmeb-3197	24	11	companies	company	NOUN
ajbmeb-3197	24	12	to	to	PART
ajbmeb-3197	24	13	achieve	achieve	VERB
ajbmeb-3197	24	14	their	their	PRON
ajbmeb-3197	24	15	desired	desire	VERB
ajbmeb-3197	24	16	performance	performance	NOUN
ajbmeb-3197	24	17	indicators	indicator	NOUN
ajbmeb-3197	24	18	,	,	PUNCT
ajbmeb-3197	24	19	they	they	PRON
ajbmeb-3197	24	20	must	must	AUX
ajbmeb-3197	24	21	maintain	maintain	VERB
ajbmeb-3197	24	22	an	an	DET
ajbmeb-3197	24	23	optimal	optimal	ADJ
ajbmeb-3197	24	24	level	level	NOUN
ajbmeb-3197	24	25	of	of	ADP
ajbmeb-3197	24	26	liquidity	liquidity	NOUN
ajbmeb-3197	24	27	and	and	CCONJ
ajbmeb-3197	24	28	ensure	ensure	VERB
ajbmeb-3197	24	29	a	a	DET
ajbmeb-3197	24	30	balance	balance	NOUN
ajbmeb-3197	24	31	between	between	ADP
ajbmeb-3197	24	32	internal	internal	ADJ
ajbmeb-3197	24	33	and	and	CCONJ
ajbmeb-3197	24	34	external	external	ADJ
ajbmeb-3197	24	35	sources	source	NOUN
ajbmeb-3197	24	36	of	of	ADP
ajbmeb-3197	24	37	financing	financing	NOUN
ajbmeb-3197	24	38	.	.	PUNCT
ajbmeb-3197	25	1	furthermore	furthermore	ADV
ajbmeb-3197	25	2	,	,	PUNCT
ajbmeb-3197	25	3	to	to	PART
ajbmeb-3197	25	4	guarantee	guarantee	VERB
ajbmeb-3197	25	5	the	the	DET
ajbmeb-3197	25	6	smooth	smooth	ADJ
ajbmeb-3197	25	7	operation	operation	NOUN
ajbmeb-3197	25	8	and	and	CCONJ
ajbmeb-3197	25	9	continuity	continuity	NOUN
ajbmeb-3197	25	10	of	of	ADP
ajbmeb-3197	25	11	their	their	PRON
ajbmeb-3197	25	12	business	business	NOUN
ajbmeb-3197	25	13	,	,	PUNCT
ajbmeb-3197	25	14	firms	firm	NOUN
ajbmeb-3197	25	15	must	must	AUX
ajbmeb-3197	25	16	reinvest	reinvest	VERB
ajbmeb-3197	25	17	funds	fund	NOUN
ajbmeb-3197	25	18	into	into	ADP
ajbmeb-3197	25	19	income	income	NOUN
ajbmeb-3197	25	20	-	-	PUNCT
ajbmeb-3197	25	21	generating	generate	VERB
ajbmeb-3197	25	22	projects	project	NOUN
ajbmeb-3197	25	23	and	and	CCONJ
ajbmeb-3197	25	24	work	work	VERB
ajbmeb-3197	25	25	toward	toward	ADP
ajbmeb-3197	25	26	maintaining	maintain	VERB
ajbmeb-3197	25	27	a	a	DET
ajbmeb-3197	25	28	competitive	competitive	ADJ
ajbmeb-3197	25	29	position	position	NOUN
ajbmeb-3197	25	30	.	.	PUNCT
ajbmeb-3197	26	1	the	the	DET
ajbmeb-3197	26	2	author	author	NOUN
ajbmeb-3197	26	3	emphasizes	emphasize	VERB
ajbmeb-3197	26	4	that	that	SCONJ
ajbmeb-3197	26	5	to	to	PART
ajbmeb-3197	26	6	preserve	preserve	VERB
ajbmeb-3197	26	7	continuous	continuous	ADJ
ajbmeb-3197	26	8	solvency	solvency	NOUN
ajbmeb-3197	26	9	,	,	PUNCT
ajbmeb-3197	26	10	companies	company	NOUN
ajbmeb-3197	26	11	must	must	AUX
ajbmeb-3197	26	12	avoid	avoid	VERB
ajbmeb-3197	26	13	the	the	DET
ajbmeb-3197	26	14	loss	loss	NOUN
ajbmeb-3197	26	15	of	of	ADP
ajbmeb-3197	26	16	monetary	monetary	ADJ
ajbmeb-3197	26	17	resources	resource	NOUN
ajbmeb-3197	26	18	and	and	CCONJ
ajbmeb-3197	26	19	direct	direct	ADJ
ajbmeb-3197	26	20	investments	investment	NOUN
ajbmeb-3197	26	21	toward	toward	ADP
ajbmeb-3197	26	22	profitable	profitable	ADJ
ajbmeb-3197	26	23	sectors	sector	NOUN
ajbmeb-3197	26	24	and	and	CCONJ
ajbmeb-3197	26	25	areas	area	NOUN
ajbmeb-3197	26	26	.	.	PUNCT
ajbmeb-3197	27	1	yusoff	yusoff	NOUN
ajbmeb-3197	27	2	(	(	PUNCT
ajbmeb-3197	27	3	2017	2017	NUM
ajbmeb-3197	27	4	)	)	PUNCT
ajbmeb-3197	27	5	argues	argue	VERB
ajbmeb-3197	27	6	that	that	SCONJ
ajbmeb-3197	27	7	liquidity	liquidity	NOUN
ajbmeb-3197	27	8	is	be	AUX
ajbmeb-3197	27	9	one	one	NUM
ajbmeb-3197	27	10	of	of	ADP
ajbmeb-3197	27	11	the	the	DET
ajbmeb-3197	27	12	essential	essential	ADJ
ajbmeb-3197	27	13	elements	element	NOUN
ajbmeb-3197	27	14	ensuring	ensure	VERB
ajbmeb-3197	27	15	the	the	DET
ajbmeb-3197	27	16	continuity	continuity	NOUN
ajbmeb-3197	27	17	of	of	ADP
ajbmeb-3197	27	18	a	a	DET
ajbmeb-3197	27	19	company	company	NOUN
ajbmeb-3197	27	20	’s	’s	PART
ajbmeb-3197	27	21	operations	operation	NOUN
ajbmeb-3197	27	22	.	.	PUNCT
ajbmeb-3197	28	1	firms	firm	NOUN
ajbmeb-3197	28	2	lacking	lack	VERB
ajbmeb-3197	28	3	sufficient	sufficient	ADJ
ajbmeb-3197	28	4	liquidity	liquidity	NOUN
ajbmeb-3197	28	5	may	may	AUX
ajbmeb-3197	28	6	fail	fail	VERB
ajbmeb-3197	28	7	to	to	PART
ajbmeb-3197	28	8	meet	meet	VERB
ajbmeb-3197	28	9	their	their	PRON
ajbmeb-3197	28	10	short	short	ADJ
ajbmeb-3197	28	11	-	-	PUNCT
ajbmeb-3197	28	12	term	term	NOUN
ajbmeb-3197	28	13	obligations	obligation	NOUN
ajbmeb-3197	28	14	to	to	ADP
ajbmeb-3197	28	15	suppliers	supplier	NOUN
ajbmeb-3197	28	16	and	and	CCONJ
ajbmeb-3197	28	17	be	be	AUX
ajbmeb-3197	28	18	unable	unable	ADJ
ajbmeb-3197	28	19	to	to	PART
ajbmeb-3197	28	20	deliver	deliver	VERB
ajbmeb-3197	28	21	goods	good	NOUN
ajbmeb-3197	28	22	and	and	CCONJ
ajbmeb-3197	28	23	services	service	NOUN
ajbmeb-3197	28	24	on	on	ADP
ajbmeb-3197	28	25	time	time	NOUN
ajbmeb-3197	28	26	,	,	PUNCT
ajbmeb-3197	28	27	which	which	PRON
ajbmeb-3197	28	28	could	could	AUX
ajbmeb-3197	28	29	damage	damage	VERB
ajbmeb-3197	28	30	their	their	PRON
ajbmeb-3197	28	31	reputation	reputation	NOUN
ajbmeb-3197	28	32	.	.	PUNCT
ajbmeb-3197	29	1	inefficient	inefficient	ADJ
ajbmeb-3197	29	2	management	management	NOUN
ajbmeb-3197	29	3	of	of	ADP
ajbmeb-3197	29	4	company	company	NOUN
ajbmeb-3197	29	5	assets	asset	NOUN
ajbmeb-3197	29	6	may	may	AUX
ajbmeb-3197	29	7	,	,	PUNCT
ajbmeb-3197	29	8	in	in	ADP
ajbmeb-3197	29	9	turn	turn	NOUN
ajbmeb-3197	29	10	,	,	PUNCT
ajbmeb-3197	29	11	lead	lead	VERB
ajbmeb-3197	29	12	to	to	ADP
ajbmeb-3197	29	13	bankruptcy	bankruptcy	NOUN
ajbmeb-3197	29	14	.	.	PUNCT
ajbmeb-3197	30	1	from	from	ADP
ajbmeb-3197	30	2	this	this	DET
ajbmeb-3197	30	3	author	author	NOUN
ajbmeb-3197	30	4	’s	’s	PART
ajbmeb-3197	30	5	perspective	perspective	NOUN
ajbmeb-3197	30	6	,	,	PUNCT
ajbmeb-3197	30	7	liquidity	liquidity	NOUN
ajbmeb-3197	30	8	and	and	CCONJ
ajbmeb-3197	30	9	profitability	profitability	NOUN
ajbmeb-3197	30	10	are	be	AUX
ajbmeb-3197	30	11	interrelated	interrelated	ADJ
ajbmeb-3197	30	12	concepts	concept	NOUN
ajbmeb-3197	30	13	.	.	PUNCT
ajbmeb-3197	31	1	he	he	PRON
ajbmeb-3197	31	2	stresses	stress	VERB
ajbmeb-3197	31	3	the	the	DET
ajbmeb-3197	31	4	importance	importance	NOUN
ajbmeb-3197	31	5	of	of	ADP
ajbmeb-3197	31	6	maintaining	maintain	VERB
ajbmeb-3197	31	7	liquidity	liquidity	NOUN
ajbmeb-3197	31	8	and	and	CCONJ
ajbmeb-3197	31	9	the	the	DET
ajbmeb-3197	31	10	ability	ability	NOUN
ajbmeb-3197	31	11	to	to	PART
ajbmeb-3197	31	12	settle	settle	VERB
ajbmeb-3197	31	13	current	current	ADJ
ajbmeb-3197	31	14	liabilities	liability	NOUN
ajbmeb-3197	31	15	promptly	promptly	ADV
ajbmeb-3197	31	16	.	.	PUNCT
ajbmeb-3197	32	1	soenen	soenen	NOUN
ajbmeb-3197	32	2	(	(	PUNCT
ajbmeb-3197	32	3	1993	1993	NUM
ajbmeb-3197	32	4	)	)	PUNCT
ajbmeb-3197	32	5	places	place	VERB
ajbmeb-3197	32	6	emphasis	emphasis	NOUN
ajbmeb-3197	32	7	on	on	ADP
ajbmeb-3197	32	8	current	current	ADJ
ajbmeb-3197	32	9	assets	asset	NOUN
ajbmeb-3197	32	10	and	and	CCONJ
ajbmeb-3197	32	11	current	current	ADJ
ajbmeb-3197	32	12	liabilities	liability	NOUN
ajbmeb-3197	32	13	,	,	PUNCT
ajbmeb-3197	32	14	considering	consider	VERB
ajbmeb-3197	32	15	current	current	ADJ
ajbmeb-3197	32	16	assets	asset	NOUN
ajbmeb-3197	32	17	as	as	ADP
ajbmeb-3197	32	18	near	near	ADJ
ajbmeb-3197	32	19	-	-	PUNCT
ajbmeb-3197	32	20	cash	cash	NOUN
ajbmeb-3197	32	21	and	and	CCONJ
ajbmeb-3197	32	22	highly	highly	ADV
ajbmeb-3197	32	23	liquid	liquid	ADJ
ajbmeb-3197	32	24	elements	element	NOUN
ajbmeb-3197	32	25	.	.	PUNCT
ajbmeb-3197	33	1	the	the	DET
ajbmeb-3197	33	2	adequacy	adequacy	NOUN
ajbmeb-3197	33	3	of	of	ADP
ajbmeb-3197	33	4	such	such	ADJ
ajbmeb-3197	33	5	assets	asset	NOUN
ajbmeb-3197	33	6	to	to	PART
ajbmeb-3197	33	7	cover	cover	VERB
ajbmeb-3197	33	8	current	current	ADJ
ajbmeb-3197	33	9	liabilities	liability	NOUN
ajbmeb-3197	33	10	serves	serve	VERB
ajbmeb-3197	33	11	as	as	ADP
ajbmeb-3197	33	12	a	a	DET
ajbmeb-3197	33	13	key	key	ADJ
ajbmeb-3197	33	14	indicator	indicator	NOUN
ajbmeb-3197	33	15	of	of	ADP
ajbmeb-3197	33	16	liquidity	liquidity	NOUN
ajbmeb-3197	33	17	.	.	PUNCT
ajbmeb-3197	34	1	abryutina	abryutina	PROPN
ajbmeb-3197	34	2	(	(	PUNCT
ajbmeb-3197	34	3	2000	2000	NUM
ajbmeb-3197	34	4	)	)	PUNCT
ajbmeb-3197	34	5	,	,	PUNCT
ajbmeb-3197	34	6	in	in	ADP
ajbmeb-3197	34	7	turn	turn	NOUN
ajbmeb-3197	34	8	,	,	PUNCT
ajbmeb-3197	34	9	notes	note	VERB
ajbmeb-3197	34	10	that	that	SCONJ
ajbmeb-3197	34	11	under	under	ADP
ajbmeb-3197	34	12	modern	modern	ADJ
ajbmeb-3197	34	13	economic	economic	ADJ
ajbmeb-3197	34	14	conditions	condition	NOUN
ajbmeb-3197	34	15	,	,	PUNCT
ajbmeb-3197	34	16	maintaining	maintain	VERB
ajbmeb-3197	34	17	both	both	DET
ajbmeb-3197	34	18	long	long	ADJ
ajbmeb-3197	34	19	-	-	PUNCT
ajbmeb-3197	34	20	term	term	NOUN
ajbmeb-3197	34	21	and	and	CCONJ
ajbmeb-3197	34	22	short	short	ADJ
ajbmeb-3197	34	23	-	-	PUNCT
ajbmeb-3197	34	24	term	term	NOUN
ajbmeb-3197	34	25	liquidity	liquidity	NOUN
ajbmeb-3197	34	26	(	(	PUNCT
ajbmeb-3197	34	27	i.e.	i.e.	X
ajbmeb-3197	34	28	,	,	PUNCT
ajbmeb-3197	34	29	solvency	solvency	NOUN
ajbmeb-3197	34	30	)	)	PUNCT
ajbmeb-3197	34	31	has	have	AUX
ajbmeb-3197	34	32	become	become	VERB
ajbmeb-3197	34	33	increasingly	increasingly	ADV
ajbmeb-3197	34	34	important	important	ADJ
ajbmeb-3197	34	35	for	for	ADP
ajbmeb-3197	34	36	the	the	DET
ajbmeb-3197	34	37	existence	existence	NOUN
ajbmeb-3197	34	38	and	and	CCONJ
ajbmeb-3197	34	39	functioning	functioning	NOUN
ajbmeb-3197	34	40	of	of	ADP
ajbmeb-3197	34	41	enterprises	enterprise	NOUN
ajbmeb-3197	34	42	.	.	PUNCT
ajbmeb-3197	35	1	she	she	PRON
ajbmeb-3197	35	2	recognizes	recognize	VERB
ajbmeb-3197	35	3	that	that	SCONJ
ajbmeb-3197	35	4	ensuring	ensure	VERB
ajbmeb-3197	35	5	liquidity	liquidity	NOUN
ajbmeb-3197	35	6	is	be	AUX
ajbmeb-3197	35	7	now	now	ADV
ajbmeb-3197	35	8	one	one	NUM
ajbmeb-3197	35	9	of	of	ADP
ajbmeb-3197	35	10	the	the	DET
ajbmeb-3197	35	11	most	most	ADV
ajbmeb-3197	35	12	critical	critical	ADJ
ajbmeb-3197	35	13	conditions	condition	NOUN
ajbmeb-3197	35	14	for	for	ADP
ajbmeb-3197	35	15	a	a	DET
ajbmeb-3197	35	16	company	company	NOUN
ajbmeb-3197	35	17	’s	’s	PART
ajbmeb-3197	35	18	survival	survival	NOUN
ajbmeb-3197	35	19	and	and	CCONJ
ajbmeb-3197	35	20	a	a	DET
ajbmeb-3197	35	21	principal	principal	ADJ
ajbmeb-3197	35	22	criterion	criterion	NOUN
ajbmeb-3197	35	23	characterizing	characterize	VERB
ajbmeb-3197	35	24	its	its	PRON
ajbmeb-3197	35	25	capacity	capacity	NOUN
ajbmeb-3197	35	26	for	for	ADP
ajbmeb-3197	35	27	development	development	NOUN
ajbmeb-3197	35	28	and	and	CCONJ
ajbmeb-3197	35	29	management	management	NOUN
ajbmeb-3197	35	30	effectiveness	effectiveness	NOUN
ajbmeb-3197	35	31	.	.	PUNCT
ajbmeb-3197	36	1	one	one	NUM
ajbmeb-3197	36	2	important	important	ADJ
ajbmeb-3197	36	3	aspect	aspect	NOUN
ajbmeb-3197	36	4	that	that	PRON
ajbmeb-3197	36	5	makes	make	VERB
ajbmeb-3197	36	6	this	this	DET
ajbmeb-3197	36	7	author	author	NOUN
ajbmeb-3197	36	8	’s	’s	PART
ajbmeb-3197	36	9	view	view	NOUN
ajbmeb-3197	36	10	more	more	ADV
ajbmeb-3197	36	11	comprehensive	comprehensive	ADJ
ajbmeb-3197	36	12	than	than	ADP
ajbmeb-3197	36	13	the	the	DET
ajbmeb-3197	36	14	preceding	precede	VERB
ajbmeb-3197	36	15	opinions	opinion	NOUN
ajbmeb-3197	36	16	is	be	AUX
ajbmeb-3197	36	17	the	the	DET
ajbmeb-3197	36	18	argument	argument	NOUN
ajbmeb-3197	36	19	that	that	SCONJ
ajbmeb-3197	36	20	an	an	DET
ajbmeb-3197	36	21	enterprise	enterprise	NOUN
ajbmeb-3197	36	22	’s	’s	PART
ajbmeb-3197	36	23	financial	financial	ADJ
ajbmeb-3197	36	24	management	management	NOUN
ajbmeb-3197	36	25	strategy	strategy	NOUN
ajbmeb-3197	36	26	should	should	AUX
ajbmeb-3197	36	27	not	not	PART
ajbmeb-3197	36	28	be	be	AUX
ajbmeb-3197	36	29	limited	limit	VERB
ajbmeb-3197	36	30	solely	solely	ADV
ajbmeb-3197	36	31	to	to	ADP
ajbmeb-3197	36	32	achieving	achieve	VERB
ajbmeb-3197	36	33	short	short	ADJ
ajbmeb-3197	36	34	-	-	PUNCT
ajbmeb-3197	36	35	term	term	NOUN
ajbmeb-3197	36	36	solvency	solvency	NOUN
ajbmeb-3197	36	37	.	.	PUNCT
ajbmeb-3197	37	1	at	at	ADP
ajbmeb-3197	37	2	the	the	DET
ajbmeb-3197	37	3	same	same	ADJ
ajbmeb-3197	37	4	time	time	NOUN
ajbmeb-3197	37	5	,	,	PUNCT
ajbmeb-3197	37	6	it	it	PRON
ajbmeb-3197	37	7	is	be	AUX
ajbmeb-3197	37	8	advisable	advisable	ADJ
ajbmeb-3197	37	9	for	for	ADP
ajbmeb-3197	37	10	the	the	DET
ajbmeb-3197	37	11	enterprise	enterprise	NOUN
ajbmeb-3197	37	12	to	to	PART
ajbmeb-3197	37	13	regularly	regularly	ADV
ajbmeb-3197	37	14	assess	assess	VERB
ajbmeb-3197	37	15	its	its	PRON
ajbmeb-3197	37	16	long	long	ADJ
ajbmeb-3197	37	17	-	-	PUNCT
ajbmeb-3197	37	18	term	term	NOUN
ajbmeb-3197	37	19	solvency	solvency	NOUN
ajbmeb-3197	37	20	,	,	PUNCT
ajbmeb-3197	37	21	draw	draw	VERB
ajbmeb-3197	37	22	appropriate	appropriate	ADJ
ajbmeb-3197	37	23	conclusions	conclusion	NOUN
ajbmeb-3197	37	24	,	,	PUNCT
ajbmeb-3197	37	25	and	and	CCONJ
ajbmeb-3197	37	26	make	make	VERB
ajbmeb-3197	37	27	corresponding	corresponding	ADJ
ajbmeb-3197	37	28	managerial	managerial	ADJ
ajbmeb-3197	37	29	decisions	decision	NOUN
ajbmeb-3197	37	30	based	base	VERB
ajbmeb-3197	37	31	on	on	ADP
ajbmeb-3197	37	32	these	these	DET
ajbmeb-3197	37	33	assessments	assessment	NOUN
ajbmeb-3197	37	34	.	.	PUNCT
ajbmeb-3197	38	1	in	in	ADP
ajbmeb-3197	38	2	recent	recent	ADJ
ajbmeb-3197	38	3	years	year	NOUN
ajbmeb-3197	38	4	,	,	PUNCT
ajbmeb-3197	38	5	among	among	ADP
ajbmeb-3197	38	6	domestic	domestic	ADJ
ajbmeb-3197	38	7	researchers	researcher	NOUN
ajbmeb-3197	38	8	addressing	address	VERB
ajbmeb-3197	38	9	this	this	DET
ajbmeb-3197	38	10	issue	issue	NOUN
ajbmeb-3197	38	11	,	,	PUNCT
ajbmeb-3197	38	12	mavlanov	mavlanov	PROPN
ajbmeb-3197	38	13	(	(	PUNCT
ajbmeb-3197	38	14	2019	2019	NUM
ajbmeb-3197	38	15	)	)	PUNCT
ajbmeb-3197	38	16	has	have	AUX
ajbmeb-3197	38	17	emphasized	emphasize	VERB
ajbmeb-3197	38	18	that	that	SCONJ
ajbmeb-3197	38	19	certain	certain	ADJ
ajbmeb-3197	38	20	types	type	NOUN
ajbmeb-3197	38	21	of	of	ADP
ajbmeb-3197	38	22	assets	asset	NOUN
ajbmeb-3197	38	23	within	within	ADP
ajbmeb-3197	38	24	current	current	ADJ
ajbmeb-3197	38	25	assets	asset	NOUN
ajbmeb-3197	38	26	can	can	AUX
ajbmeb-3197	38	27	not	not	PART
ajbmeb-3197	38	28	serve	serve	VERB
ajbmeb-3197	38	29	as	as	ADP
ajbmeb-3197	38	30	resources	resource	NOUN
ajbmeb-3197	38	31	for	for	ADP
ajbmeb-3197	38	32	debt	debt	NOUN
ajbmeb-3197	38	33	repayment	repayment	NOUN
ajbmeb-3197	38	34	.	.	PUNCT
ajbmeb-3197	39	1	he	he	PRON
ajbmeb-3197	39	2	argues	argue	VERB
ajbmeb-3197	39	3	that	that	SCONJ
ajbmeb-3197	39	4	when	when	SCONJ
ajbmeb-3197	39	5	calculating	calculate	VERB
ajbmeb-3197	39	6	credit	credit	NOUN
ajbmeb-3197	39	7	solvency	solvency	NOUN
ajbmeb-3197	39	8	,	,	PUNCT
ajbmeb-3197	39	9	the	the	DET
ajbmeb-3197	39	10	following	follow	VERB
ajbmeb-3197	39	11	items	item	NOUN
ajbmeb-3197	39	12	should	should	AUX
ajbmeb-3197	39	13	be	be	AUX
ajbmeb-3197	39	14	excluded	exclude	VERB
ajbmeb-3197	39	15	from	from	ADP
ajbmeb-3197	39	16	accounts	account	NOUN
ajbmeb-3197	39	17	receivable	receivable	ADJ
ajbmeb-3197	39	18	:	:	PUNCT
ajbmeb-3197	39	19	overdue	overdue	ADJ
ajbmeb-3197	39	20	receivables	receivables	NOUN
ajbmeb-3197	39	21	(	(	PUNCT
ajbmeb-3197	39	22	line	line	NOUN
ajbmeb-3197	39	23	211	211	NUM
ajbmeb-3197	39	24	)	)	PUNCT
ajbmeb-3197	39	25	,	,	PUNCT
ajbmeb-3197	39	26	advances	advance	NOUN
ajbmeb-3197	39	27	to	to	ADP
ajbmeb-3197	39	28	employees	employee	NOUN
ajbmeb-3197	39	29	(	(	PUNCT
ajbmeb-3197	39	30	line	line	NOUN
ajbmeb-3197	39	31	250	250	NUM
ajbmeb-3197	39	32	)	)	PUNCT
ajbmeb-3197	39	33	,	,	PUNCT
ajbmeb-3197	39	34	advance	advance	NOUN
ajbmeb-3197	39	35	payments	payment	NOUN
ajbmeb-3197	39	36	to	to	ADP
ajbmeb-3197	39	37	the	the	DET
ajbmeb-3197	39	38	budget	budget	NOUN
ajbmeb-3197	39	39	for	for	ADP
ajbmeb-3197	39	40	taxes	taxis	NOUN
ajbmeb-3197	39	41	and	and	CCONJ
ajbmeb-3197	39	42	fees	fee	NOUN
ajbmeb-3197	39	43	(	(	PUNCT
ajbmeb-3197	39	44	line	line	NOUN
ajbmeb-3197	39	45	270	270	NUM
ajbmeb-3197	39	46	)	)	PUNCT
ajbmeb-3197	39	47	,	,	PUNCT
ajbmeb-3197	39	48	advance	advance	NOUN
ajbmeb-3197	39	49	payments	payment	NOUN
ajbmeb-3197	39	50	to	to	ADP
ajbmeb-3197	39	51	targeted	target	VERB
ajbmeb-3197	39	52	state	state	NOUN
ajbmeb-3197	39	53	funds	fund	NOUN
ajbmeb-3197	39	54	and	and	CCONJ
ajbmeb-3197	39	55	insurance	insurance	NOUN
ajbmeb-3197	39	56	american	american	PROPN
ajbmeb-3197	39	57	journal	journal	PROPN
ajbmeb-3197	39	58	of	of	ADP
ajbmeb-3197	39	59	business	business	NOUN
ajbmeb-3197	39	60	management	management	NOUN
ajbmeb-3197	39	61	,	,	PUNCT
ajbmeb-3197	39	62	economics	economic	NOUN
ajbmeb-3197	39	63	and	and	CCONJ
ajbmeb-3197	39	64	banking	banking	NOUN
ajbmeb-3197	39	65	volume	volume	NOUN
ajbmeb-3197	39	66	43	43	NUM
ajbmeb-3197	40	1	december2025	december2025	PROPN
ajbmeb-3197	40	2	p	p	PROPN
ajbmeb-3197	40	3	a	a	DET
ajbmeb-3197	40	4	g	g	NOUN
ajbmeb-3197	40	5	e	e	PROPN
ajbmeb-3197	40	6	|	|	ADV
ajbmeb-3197	40	7	27	27	NUM
ajbmeb-3197	40	8	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3197	40	9	contributions	contribution	NOUN
ajbmeb-3197	40	10	(	(	PUNCT
ajbmeb-3197	40	11	line	line	NOUN
ajbmeb-3197	40	12	280	280	NUM
ajbmeb-3197	40	13	)	)	PUNCT
ajbmeb-3197	40	14	,	,	PUNCT
ajbmeb-3197	40	15	and	and	CCONJ
ajbmeb-3197	40	16	receivables	receivable	VERB
ajbmeb-3197	40	17	from	from	ADP
ajbmeb-3197	40	18	founders	founder	NOUN
ajbmeb-3197	40	19	for	for	ADP
ajbmeb-3197	40	20	their	their	PRON
ajbmeb-3197	40	21	contributions	contribution	NOUN
ajbmeb-3197	40	22	to	to	ADP
ajbmeb-3197	40	23	the	the	DET
ajbmeb-3197	40	24	authorized	authorized	ADJ
ajbmeb-3197	40	25	capital	capital	NOUN
ajbmeb-3197	40	26	(	(	PUNCT
ajbmeb-3197	40	27	line	line	NOUN
ajbmeb-3197	40	28	290	290	NUM
ajbmeb-3197	40	29	)	)	PUNCT
ajbmeb-3197	40	30	.	.	PUNCT
ajbmeb-3197	41	1	from	from	ADP
ajbmeb-3197	41	2	an	an	DET
ajbmeb-3197	41	3	external	external	ADJ
ajbmeb-3197	41	4	perspective	perspective	NOUN
ajbmeb-3197	41	5	,	,	PUNCT
ajbmeb-3197	41	6	particularly	particularly	ADV
ajbmeb-3197	41	7	that	that	PRON
ajbmeb-3197	41	8	of	of	ADP
ajbmeb-3197	41	9	commercial	commercial	ADJ
ajbmeb-3197	41	10	banks	bank	NOUN
ajbmeb-3197	41	11	,	,	PUNCT
ajbmeb-3197	41	12	mavlanov	mavlanov	PROPN
ajbmeb-3197	41	13	’s	’s	PART
ajbmeb-3197	41	14	reasoning	reasoning	NOUN
ajbmeb-3197	41	15	can	can	AUX
ajbmeb-3197	41	16	be	be	AUX
ajbmeb-3197	41	17	considered	consider	VERB
ajbmeb-3197	41	18	valid	valid	ADJ
ajbmeb-3197	41	19	.	.	PUNCT
ajbmeb-3197	42	1	the	the	DET
ajbmeb-3197	42	2	items	item	NOUN
ajbmeb-3197	42	3	he	he	PRON
ajbmeb-3197	42	4	recommends	recommend	VERB
ajbmeb-3197	42	5	excluding	exclude	VERB
ajbmeb-3197	42	6	are	be	AUX
ajbmeb-3197	42	7	,	,	PUNCT
ajbmeb-3197	42	8	in	in	ADP
ajbmeb-3197	42	9	fact	fact	NOUN
ajbmeb-3197	42	10	,	,	PUNCT
ajbmeb-3197	42	11	recorded	record	VERB
ajbmeb-3197	42	12	as	as	ADP
ajbmeb-3197	42	13	accounts	account	NOUN
ajbmeb-3197	42	14	receivable	receivable	ADJ
ajbmeb-3197	42	15	for	for	ADP
ajbmeb-3197	42	16	the	the	DET
ajbmeb-3197	42	17	enterprise	enterprise	NOUN
ajbmeb-3197	42	18	itself	itself	PRON
ajbmeb-3197	42	19	,	,	PUNCT
ajbmeb-3197	42	20	but	but	CCONJ
ajbmeb-3197	42	21	commercial	commercial	ADJ
ajbmeb-3197	42	22	banks	bank	NOUN
ajbmeb-3197	42	23	can	can	AUX
ajbmeb-3197	42	24	not	not	PART
ajbmeb-3197	42	25	directly	directly	ADV
ajbmeb-3197	42	26	claim	claim	VERB
ajbmeb-3197	42	27	these	these	DET
ajbmeb-3197	42	28	receivables	receivables	NOUN
ajbmeb-3197	42	29	in	in	ADP
ajbmeb-3197	42	30	order	order	NOUN
ajbmeb-3197	42	31	to	to	PART
ajbmeb-3197	42	32	recover	recover	VERB
ajbmeb-3197	42	33	their	their	PRON
ajbmeb-3197	42	34	loans	loan	NOUN
ajbmeb-3197	42	35	.	.	PUNCT
ajbmeb-3197	43	1	therefore	therefore	ADV
ajbmeb-3197	43	2	,	,	PUNCT
ajbmeb-3197	43	3	his	his	PRON
ajbmeb-3197	43	4	recommendations	recommendation	NOUN
ajbmeb-3197	43	5	are	be	AUX
ajbmeb-3197	43	6	of	of	ADP
ajbmeb-3197	43	7	particular	particular	ADJ
ajbmeb-3197	43	8	relevance	relevance	NOUN
ajbmeb-3197	43	9	from	from	ADP
ajbmeb-3197	43	10	a	a	DET
ajbmeb-3197	43	11	banking	banking	NOUN
ajbmeb-3197	43	12	standpoint	standpoint	NOUN
ajbmeb-3197	43	13	.	.	PUNCT
ajbmeb-3197	44	1	however	however	ADV
ajbmeb-3197	44	2	,	,	PUNCT
ajbmeb-3197	44	3	for	for	ADP
ajbmeb-3197	44	4	the	the	DET
ajbmeb-3197	44	5	business	business	NOUN
ajbmeb-3197	44	6	entity	entity	NOUN
ajbmeb-3197	44	7	,	,	PUNCT
ajbmeb-3197	44	8	it	it	PRON
ajbmeb-3197	44	9	should	should	AUX
ajbmeb-3197	44	10	also	also	ADV
ajbmeb-3197	44	11	be	be	AUX
ajbmeb-3197	44	12	taken	take	VERB
ajbmeb-3197	44	13	into	into	ADP
ajbmeb-3197	44	14	account	account	NOUN
ajbmeb-3197	44	15	that	that	SCONJ
ajbmeb-3197	44	16	these	these	DET
ajbmeb-3197	44	17	receivables	receivables	NOUN
ajbmeb-3197	44	18	may	may	AUX
ajbmeb-3197	44	19	be	be	AUX
ajbmeb-3197	44	20	settled	settle	VERB
ajbmeb-3197	44	21	through	through	ADP
ajbmeb-3197	44	22	the	the	DET
ajbmeb-3197	44	23	performance	performance	NOUN
ajbmeb-3197	44	24	of	of	ADP
ajbmeb-3197	44	25	work	work	NOUN
ajbmeb-3197	44	26	or	or	CCONJ
ajbmeb-3197	44	27	the	the	DET
ajbmeb-3197	44	28	provision	provision	NOUN
ajbmeb-3197	44	29	of	of	ADP
ajbmeb-3197	44	30	services	service	NOUN
ajbmeb-3197	44	31	.	.	PUNCT
ajbmeb-3197	45	1	another	another	DET
ajbmeb-3197	45	2	domestic	domestic	ADJ
ajbmeb-3197	45	3	researcher	researcher	NOUN
ajbmeb-3197	45	4	,	,	PUNCT
ajbmeb-3197	45	5	turdieva	turdieva	NOUN
ajbmeb-3197	45	6	(	(	PUNCT
ajbmeb-3197	45	7	2019	2019	NUM
ajbmeb-3197	45	8	)	)	PUNCT
ajbmeb-3197	45	9	,	,	PUNCT
ajbmeb-3197	45	10	defines	define	NOUN
ajbmeb-3197	45	11	creditworthiness	creditworthiness	NOUN
ajbmeb-3197	45	12	from	from	ADP
ajbmeb-3197	45	13	the	the	DET
ajbmeb-3197	45	14	perspective	perspective	NOUN
ajbmeb-3197	45	15	of	of	ADP
ajbmeb-3197	45	16	commercial	commercial	ADJ
ajbmeb-3197	45	17	banks	bank	NOUN
ajbmeb-3197	45	18	as	as	SCONJ
ajbmeb-3197	45	19	follows	follow	VERB
ajbmeb-3197	45	20	:	:	PUNCT
ajbmeb-3197	45	21	“	"	PUNCT
ajbmeb-3197	45	22	creditworthiness	creditworthiness	NOUN
ajbmeb-3197	45	23	is	be	AUX
ajbmeb-3197	45	24	a	a	DET
ajbmeb-3197	45	25	set	set	NOUN
ajbmeb-3197	45	26	of	of	ADP
ajbmeb-3197	45	27	legal	legal	ADJ
ajbmeb-3197	45	28	,	,	PUNCT
ajbmeb-3197	45	29	financial	financial	ADJ
ajbmeb-3197	45	30	,	,	PUNCT
ajbmeb-3197	45	31	and	and	CCONJ
ajbmeb-3197	45	32	non	non	ADJ
ajbmeb-3197	45	33	-	-	ADJ
ajbmeb-3197	45	34	financial	financial	ADJ
ajbmeb-3197	45	35	characteristics	characteristic	NOUN
ajbmeb-3197	45	36	of	of	ADP
ajbmeb-3197	45	37	an	an	DET
ajbmeb-3197	45	38	enterprise	enterprise	NOUN
ajbmeb-3197	45	39	reflected	reflect	VERB
ajbmeb-3197	45	40	in	in	ADP
ajbmeb-3197	45	41	its	its	PRON
ajbmeb-3197	45	42	financial	financial	ADJ
ajbmeb-3197	45	43	and	and	CCONJ
ajbmeb-3197	45	44	non	non	ADJ
ajbmeb-3197	45	45	-	-	ADJ
ajbmeb-3197	45	46	financial	financial	ADJ
ajbmeb-3197	45	47	indicators	indicator	NOUN
ajbmeb-3197	45	48	,	,	PUNCT
ajbmeb-3197	45	49	which	which	PRON
ajbmeb-3197	45	50	enables	enable	VERB
ajbmeb-3197	45	51	the	the	DET
ajbmeb-3197	45	52	assessment	assessment	NOUN
ajbmeb-3197	45	53	of	of	ADP
ajbmeb-3197	45	54	its	its	PRON
ajbmeb-3197	45	55	ability	ability	NOUN
ajbmeb-3197	45	56	to	to	PART
ajbmeb-3197	45	57	meet	meet	VERB
ajbmeb-3197	45	58	its	its	PRON
ajbmeb-3197	45	59	obligations	obligation	NOUN
ajbmeb-3197	45	60	to	to	ADP
ajbmeb-3197	45	61	creditors	creditor	NOUN
ajbmeb-3197	45	62	fully	fully	ADV
ajbmeb-3197	45	63	and	and	CCONJ
ajbmeb-3197	45	64	on	on	ADP
ajbmeb-3197	45	65	time	time	NOUN
ajbmeb-3197	45	66	as	as	SCONJ
ajbmeb-3197	45	67	stipulated	stipulate	VERB
ajbmeb-3197	45	68	in	in	ADP
ajbmeb-3197	45	69	the	the	DET
ajbmeb-3197	45	70	credit	credit	NOUN
ajbmeb-3197	45	71	agreement	agreement	NOUN
ajbmeb-3197	45	72	,	,	PUNCT
ajbmeb-3197	45	73	as	as	ADV
ajbmeb-3197	45	74	well	well	ADV
ajbmeb-3197	45	75	as	as	ADP
ajbmeb-3197	45	76	to	to	PART
ajbmeb-3197	45	77	determine	determine	VERB
ajbmeb-3197	45	78	the	the	DET
ajbmeb-3197	45	79	level	level	NOUN
ajbmeb-3197	45	80	of	of	ADP
ajbmeb-3197	45	81	risk	risk	NOUN
ajbmeb-3197	45	82	for	for	ADP
ajbmeb-3197	45	83	the	the	DET
ajbmeb-3197	45	84	bank	bank	NOUN
ajbmeb-3197	45	85	when	when	SCONJ
ajbmeb-3197	45	86	granting	grant	VERB
ajbmeb-3197	45	87	a	a	DET
ajbmeb-3197	45	88	loan	loan	NOUN
ajbmeb-3197	45	89	to	to	ADP
ajbmeb-3197	45	90	a	a	DET
ajbmeb-3197	45	91	particular	particular	ADJ
ajbmeb-3197	45	92	business	business	NOUN
ajbmeb-3197	45	93	entity	entity	NOUN
ajbmeb-3197	45	94	.	.	PUNCT
ajbmeb-3197	45	95	”	"	PUNCT
ajbmeb-3197	46	1	it	it	PRON
ajbmeb-3197	46	2	is	be	AUX
ajbmeb-3197	46	3	clear	clear	ADJ
ajbmeb-3197	46	4	from	from	ADP
ajbmeb-3197	46	5	this	this	DET
ajbmeb-3197	46	6	definition	definition	NOUN
ajbmeb-3197	46	7	that	that	SCONJ
ajbmeb-3197	46	8	turdieva	turdieva	PROPN
ajbmeb-3197	46	9	presents	present	VERB
ajbmeb-3197	46	10	her	her	PRON
ajbmeb-3197	46	11	proposals	proposal	NOUN
ajbmeb-3197	46	12	not	not	PART
ajbmeb-3197	46	13	from	from	ADP
ajbmeb-3197	46	14	the	the	DET
ajbmeb-3197	46	15	standpoint	standpoint	NOUN
ajbmeb-3197	46	16	of	of	ADP
ajbmeb-3197	46	17	the	the	DET
ajbmeb-3197	46	18	business	business	NOUN
ajbmeb-3197	46	19	entity	entity	NOUN
ajbmeb-3197	46	20	itself	itself	PRON
ajbmeb-3197	46	21	,	,	PUNCT
ajbmeb-3197	46	22	but	but	CCONJ
ajbmeb-3197	46	23	from	from	ADP
ajbmeb-3197	46	24	the	the	DET
ajbmeb-3197	46	25	perspective	perspective	NOUN
ajbmeb-3197	46	26	of	of	ADP
ajbmeb-3197	46	27	the	the	DET
ajbmeb-3197	46	28	commercial	commercial	ADJ
ajbmeb-3197	46	29	bank	bank	NOUN
ajbmeb-3197	46	30	.	.	PUNCT
ajbmeb-3197	47	1	in	in	ADP
ajbmeb-3197	47	2	general	general	ADJ
ajbmeb-3197	47	3	,	,	PUNCT
ajbmeb-3197	47	4	both	both	PRON
ajbmeb-3197	47	5	of	of	ADP
ajbmeb-3197	47	6	the	the	DET
ajbmeb-3197	47	7	above	above	ADV
ajbmeb-3197	47	8	-	-	PUNCT
ajbmeb-3197	47	9	mentioned	mention	VERB
ajbmeb-3197	47	10	recent	recent	ADJ
ajbmeb-3197	47	11	studies	study	NOUN
ajbmeb-3197	47	12	have	have	AUX
ajbmeb-3197	47	13	been	be	AUX
ajbmeb-3197	47	14	conducted	conduct	VERB
ajbmeb-3197	47	15	primarily	primarily	ADV
ajbmeb-3197	47	16	from	from	ADP
ajbmeb-3197	47	17	the	the	DET
ajbmeb-3197	47	18	standpoint	standpoint	NOUN
ajbmeb-3197	47	19	of	of	ADP
ajbmeb-3197	47	20	commercial	commercial	ADJ
ajbmeb-3197	47	21	banks	bank	NOUN
ajbmeb-3197	47	22	and	and	CCONJ
ajbmeb-3197	47	23	are	be	AUX
ajbmeb-3197	47	24	based	base	VERB
ajbmeb-3197	47	25	on	on	ADP
ajbmeb-3197	47	26	the	the	DET
ajbmeb-3197	47	27	positions	position	NOUN
ajbmeb-3197	47	28	typically	typically	ADV
ajbmeb-3197	47	29	adopted	adopt	VERB
ajbmeb-3197	47	30	by	by	ADP
ajbmeb-3197	47	31	them	they	PRON
ajbmeb-3197	47	32	.	.	PUNCT
ajbmeb-3197	48	1	in	in	ADP
ajbmeb-3197	48	2	addition	addition	NOUN
ajbmeb-3197	48	3	,	,	PUNCT
ajbmeb-3197	48	4	the	the	DET
ajbmeb-3197	48	5	research	research	NOUN
ajbmeb-3197	48	6	conducted	conduct	VERB
ajbmeb-3197	48	7	by	by	ADP
ajbmeb-3197	48	8	adashaliev	adashaliev	PROPN
ajbmeb-3197	48	9	(	(	PUNCT
ajbmeb-3197	48	10	2024	2024	NUM
ajbmeb-3197	48	11	)	)	PUNCT
ajbmeb-3197	48	12	is	be	AUX
ajbmeb-3197	48	13	of	of	ADP
ajbmeb-3197	48	14	particular	particular	ADJ
ajbmeb-3197	48	15	importance	importance	NOUN
ajbmeb-3197	48	16	.	.	PUNCT
ajbmeb-3197	49	1	according	accord	VERB
ajbmeb-3197	49	2	to	to	ADP
ajbmeb-3197	49	3	his	his	PRON
ajbmeb-3197	49	4	findings	finding	NOUN
ajbmeb-3197	49	5	,	,	PUNCT
ajbmeb-3197	49	6	the	the	DET
ajbmeb-3197	49	7	accurate	accurate	ADJ
ajbmeb-3197	49	8	and	and	CCONJ
ajbmeb-3197	49	9	realistic	realistic	ADJ
ajbmeb-3197	49	10	assessment	assessment	NOUN
ajbmeb-3197	49	11	of	of	ADP
ajbmeb-3197	49	12	an	an	DET
ajbmeb-3197	49	13	enterprise	enterprise	NOUN
ajbmeb-3197	49	14	’s	’s	PART
ajbmeb-3197	49	15	solvency	solvency	NOUN
ajbmeb-3197	49	16	should	should	AUX
ajbmeb-3197	49	17	be	be	AUX
ajbmeb-3197	49	18	based	base	VERB
ajbmeb-3197	49	19	on	on	ADP
ajbmeb-3197	49	20	its	its	PRON
ajbmeb-3197	49	21	accounting	accounting	NOUN
ajbmeb-3197	49	22	balance	balance	NOUN
ajbmeb-3197	49	23	sheet	sheet	NOUN
ajbmeb-3197	49	24	and	and	CCONJ
ajbmeb-3197	49	25	,	,	PUNCT
ajbmeb-3197	49	26	more	more	ADV
ajbmeb-3197	49	27	broadly	broadly	ADV
ajbmeb-3197	49	28	,	,	PUNCT
ajbmeb-3197	49	29	on	on	ADP
ajbmeb-3197	49	30	financial	financial	ADJ
ajbmeb-3197	49	31	statement	statement	NOUN
ajbmeb-3197	49	32	data	datum	NOUN
ajbmeb-3197	49	33	,	,	PUNCT
ajbmeb-3197	49	34	with	with	ADP
ajbmeb-3197	49	35	special	special	ADJ
ajbmeb-3197	49	36	attention	attention	NOUN
ajbmeb-3197	49	37	given	give	VERB
ajbmeb-3197	49	38	to	to	ADP
ajbmeb-3197	49	39	the	the	DET
ajbmeb-3197	49	40	specific	specific	ADJ
ajbmeb-3197	49	41	reporting	reporting	NOUN
ajbmeb-3197	49	42	period	period	NOUN
ajbmeb-3197	49	43	under	under	ADP
ajbmeb-3197	49	44	examination	examination	NOUN
ajbmeb-3197	49	45	.	.	PUNCT
ajbmeb-3197	50	1	he	he	PRON
ajbmeb-3197	50	2	emphasizes	emphasize	VERB
ajbmeb-3197	50	3	that	that	SCONJ
ajbmeb-3197	50	4	if	if	SCONJ
ajbmeb-3197	50	5	solvency	solvency	NOUN
ajbmeb-3197	50	6	is	be	AUX
ajbmeb-3197	50	7	being	be	AUX
ajbmeb-3197	50	8	assessed	assess	VERB
ajbmeb-3197	50	9	using	use	VERB
ajbmeb-3197	50	10	the	the	DET
ajbmeb-3197	50	11	previous	previous	ADJ
ajbmeb-3197	50	12	year	year	NOUN
ajbmeb-3197	50	13	’s	’s	PART
ajbmeb-3197	50	14	financial	financial	ADJ
ajbmeb-3197	50	15	statements	statement	NOUN
ajbmeb-3197	50	16	,	,	PUNCT
ajbmeb-3197	50	17	it	it	PRON
ajbmeb-3197	50	18	is	be	AUX
ajbmeb-3197	50	19	advisable	advisable	ADJ
ajbmeb-3197	50	20	to	to	PART
ajbmeb-3197	50	21	take	take	VERB
ajbmeb-3197	50	22	into	into	ADP
ajbmeb-3197	50	23	account	account	NOUN
ajbmeb-3197	50	24	not	not	PART
ajbmeb-3197	50	25	only	only	ADV
ajbmeb-3197	50	26	the	the	DET
ajbmeb-3197	50	27	current	current	ADJ
ajbmeb-3197	50	28	assets	asset	NOUN
ajbmeb-3197	50	29	and	and	CCONJ
ajbmeb-3197	50	30	current	current	ADJ
ajbmeb-3197	50	31	liabilities	liability	NOUN
ajbmeb-3197	50	32	as	as	ADP
ajbmeb-3197	50	33	of	of	ADP
ajbmeb-3197	50	34	the	the	DET
ajbmeb-3197	50	35	period	period	NOUN
ajbmeb-3197	50	36	under	under	ADP
ajbmeb-3197	50	37	review	review	NOUN
ajbmeb-3197	50	38	—	—	PUNCT
ajbmeb-3197	50	39	including	include	VERB
ajbmeb-3197	50	40	the	the	DET
ajbmeb-3197	50	41	current	current	ADJ
ajbmeb-3197	50	42	month	month	NOUN
ajbmeb-3197	50	43	or	or	CCONJ
ajbmeb-3197	50	44	quarter	quarter	NOUN
ajbmeb-3197	50	45	—	—	PUNCT
ajbmeb-3197	50	46	but	but	CCONJ
ajbmeb-3197	50	47	also	also	ADV
ajbmeb-3197	50	48	the	the	DET
ajbmeb-3197	50	49	portion	portion	NOUN
ajbmeb-3197	50	50	of	of	ADP
ajbmeb-3197	50	51	long	long	ADJ
ajbmeb-3197	50	52	-	-	PUNCT
ajbmeb-3197	50	53	term	term	NOUN
ajbmeb-3197	50	54	receivables	receivables	NOUN
ajbmeb-3197	50	55	expected	expect	VERB
ajbmeb-3197	50	56	to	to	PART
ajbmeb-3197	50	57	be	be	AUX
ajbmeb-3197	50	58	converted	convert	VERB
ajbmeb-3197	50	59	into	into	ADP
ajbmeb-3197	50	60	current	current	ADJ
ajbmeb-3197	50	61	receivables	receivables	NOUN
ajbmeb-3197	50	62	,	,	PUNCT
ajbmeb-3197	50	63	as	as	ADV
ajbmeb-3197	50	64	well	well	ADV
ajbmeb-3197	50	65	as	as	ADP
ajbmeb-3197	50	66	the	the	DET
ajbmeb-3197	50	67	portion	portion	NOUN
ajbmeb-3197	50	68	of	of	ADP
ajbmeb-3197	50	69	long	long	ADJ
ajbmeb-3197	50	70	-	-	PUNCT
ajbmeb-3197	50	71	term	term	NOUN
ajbmeb-3197	50	72	liabilities	liability	NOUN
ajbmeb-3197	50	73	expected	expect	VERB
ajbmeb-3197	50	74	to	to	PART
ajbmeb-3197	50	75	become	become	VERB
ajbmeb-3197	50	76	current	current	ADJ
ajbmeb-3197	50	77	.	.	PUNCT
ajbmeb-3197	51	1	research	research	NOUN
ajbmeb-3197	51	2	methodology	methodology	NOUN
ajbmeb-3197	51	3	in	in	ADP
ajbmeb-3197	51	4	this	this	DET
ajbmeb-3197	51	5	article	article	NOUN
ajbmeb-3197	51	6	,	,	PUNCT
ajbmeb-3197	51	7	the	the	DET
ajbmeb-3197	51	8	methods	method	NOUN
ajbmeb-3197	51	9	of	of	ADP
ajbmeb-3197	51	10	observation	observation	NOUN
ajbmeb-3197	51	11	,	,	PUNCT
ajbmeb-3197	51	12	induction	induction	NOUN
ajbmeb-3197	51	13	,	,	PUNCT
ajbmeb-3197	51	14	deduction	deduction	NOUN
ajbmeb-3197	51	15	,	,	PUNCT
ajbmeb-3197	51	16	and	and	CCONJ
ajbmeb-3197	51	17	comparative	comparative	ADJ
ajbmeb-3197	51	18	analysis	analysis	NOUN
ajbmeb-3197	51	19	were	be	AUX
ajbmeb-3197	51	20	employed	employ	VERB
ajbmeb-3197	51	21	to	to	PART
ajbmeb-3197	51	22	ensure	ensure	VERB
ajbmeb-3197	51	23	the	the	DET
ajbmeb-3197	51	24	effective	effective	ADJ
ajbmeb-3197	51	25	use	use	NOUN
ajbmeb-3197	51	26	of	of	ADP
ajbmeb-3197	51	27	accounting	accounting	NOUN
ajbmeb-3197	51	28	information	information	NOUN
ajbmeb-3197	51	29	in	in	ADP
ajbmeb-3197	51	30	assessing	assess	VERB
ajbmeb-3197	51	31	the	the	DET
ajbmeb-3197	51	32	financial	financial	ADJ
ajbmeb-3197	51	33	condition	condition	NOUN
ajbmeb-3197	51	34	of	of	ADP
ajbmeb-3197	51	35	an	an	DET
ajbmeb-3197	51	36	enterprise	enterprise	NOUN
ajbmeb-3197	51	37	.	.	PUNCT
ajbmeb-3197	52	1	analysis	analysis	NOUN
ajbmeb-3197	52	2	and	and	CCONJ
ajbmeb-3197	52	3	discussion	discussion	NOUN
ajbmeb-3197	52	4	of	of	ADP
ajbmeb-3197	52	5	results	result	NOUN
ajbmeb-3197	52	6	as	as	SCONJ
ajbmeb-3197	52	7	noted	note	VERB
ajbmeb-3197	52	8	above	above	ADV
ajbmeb-3197	52	9	,	,	PUNCT
ajbmeb-3197	52	10	the	the	DET
ajbmeb-3197	52	11	solvency	solvency	NOUN
ajbmeb-3197	52	12	of	of	ADP
ajbmeb-3197	52	13	business	business	NOUN
ajbmeb-3197	52	14	entities	entity	NOUN
ajbmeb-3197	52	15	is	be	AUX
ajbmeb-3197	52	16	generally	generally	ADV
ajbmeb-3197	52	17	assessed	assess	VERB
ajbmeb-3197	52	18	based	base	VERB
ajbmeb-3197	52	19	on	on	ADP
ajbmeb-3197	52	20	accounting	accounting	NOUN
ajbmeb-3197	52	21	data	datum	NOUN
ajbmeb-3197	52	22	derived	derive	VERB
ajbmeb-3197	52	23	from	from	ADP
ajbmeb-3197	52	24	their	their	PRON
ajbmeb-3197	52	25	balance	balance	NOUN
ajbmeb-3197	52	26	sheets	sheet	NOUN
ajbmeb-3197	52	27	,	,	PUNCT
ajbmeb-3197	52	28	and	and	CCONJ
ajbmeb-3197	52	29	the	the	DET
ajbmeb-3197	52	30	corresponding	corresponding	ADJ
ajbmeb-3197	52	31	coefficients	coefficient	NOUN
ajbmeb-3197	52	32	are	be	AUX
ajbmeb-3197	52	33	calculated	calculate	VERB
ajbmeb-3197	52	34	and	and	CCONJ
ajbmeb-3197	52	35	evaluated	evaluate	VERB
ajbmeb-3197	52	36	accordingly	accordingly	ADV
ajbmeb-3197	52	37	.	.	PUNCT
ajbmeb-3197	53	1	the	the	DET
ajbmeb-3197	53	2	literature	literature	NOUN
ajbmeb-3197	53	3	emphasizes	emphasize	VERB
ajbmeb-3197	53	4	that	that	SCONJ
ajbmeb-3197	53	5	rather	rather	ADV
ajbmeb-3197	53	6	than	than	ADP
ajbmeb-3197	53	7	merely	merely	ADV
ajbmeb-3197	53	8	comparing	compare	VERB
ajbmeb-3197	53	9	current	current	ADJ
ajbmeb-3197	53	10	assets	asset	NOUN
ajbmeb-3197	53	11	and	and	CCONJ
ajbmeb-3197	53	12	current	current	ADJ
ajbmeb-3197	53	13	liabilities	liability	NOUN
ajbmeb-3197	53	14	,	,	PUNCT
ajbmeb-3197	53	15	it	it	PRON
ajbmeb-3197	53	16	is	be	AUX
ajbmeb-3197	53	17	essential	essential	ADJ
ajbmeb-3197	53	18	to	to	PART
ajbmeb-3197	53	19	classify	classify	VERB
ajbmeb-3197	53	20	assets	asset	NOUN
ajbmeb-3197	53	21	according	accord	VERB
ajbmeb-3197	53	22	to	to	ADP
ajbmeb-3197	53	23	their	their	PRON
ajbmeb-3197	53	24	degree	degree	NOUN
ajbmeb-3197	53	25	of	of	ADP
ajbmeb-3197	53	26	liquidity	liquidity	NOUN
ajbmeb-3197	53	27	and	and	CCONJ
ajbmeb-3197	53	28	,	,	PUNCT
ajbmeb-3197	53	29	at	at	ADP
ajbmeb-3197	53	30	the	the	DET
ajbmeb-3197	53	31	same	same	ADJ
ajbmeb-3197	53	32	time	time	NOUN
ajbmeb-3197	53	33	,	,	PUNCT
ajbmeb-3197	53	34	categorize	categorize	VERB
ajbmeb-3197	53	35	liabilities	liability	NOUN
ajbmeb-3197	53	36	by	by	ADP
ajbmeb-3197	53	37	maturity	maturity	NOUN
ajbmeb-3197	53	38	,	,	PUNCT
ajbmeb-3197	53	39	followed	follow	VERB
ajbmeb-3197	53	40	by	by	ADP
ajbmeb-3197	53	41	a	a	DET
ajbmeb-3197	53	42	comparative	comparative	ADJ
ajbmeb-3197	53	43	analysis	analysis	NOUN
ajbmeb-3197	53	44	of	of	ADP
ajbmeb-3197	53	45	these	these	DET
ajbmeb-3197	53	46	groups	group	NOUN
ajbmeb-3197	53	47	to	to	PART
ajbmeb-3197	53	48	draw	draw	VERB
ajbmeb-3197	53	49	accurate	accurate	ADJ
ajbmeb-3197	53	50	conclusions	conclusion	NOUN
ajbmeb-3197	53	51	(	(	PUNCT
ajbmeb-3197	53	52	see	see	VERB
ajbmeb-3197	53	53	table	table	NOUN
ajbmeb-3197	53	54	1	1	NUM
ajbmeb-3197	53	55	)	)	PUNCT
ajbmeb-3197	53	56	.	.	PUNCT
ajbmeb-3197	54	1	american	american	PROPN
ajbmeb-3197	54	2	journal	journal	PROPN
ajbmeb-3197	54	3	of	of	ADP
ajbmeb-3197	54	4	business	business	NOUN
ajbmeb-3197	54	5	management	management	NOUN
ajbmeb-3197	54	6	,	,	PUNCT
ajbmeb-3197	54	7	economics	economic	NOUN
ajbmeb-3197	54	8	and	and	CCONJ
ajbmeb-3197	54	9	banking	banking	NOUN
ajbmeb-3197	54	10	volume	volume	NOUN
ajbmeb-3197	54	11	43	43	NUM
ajbmeb-3197	55	1	december2025	december2025	PROPN
ajbmeb-3197	55	2	p	p	PROPN
ajbmeb-3197	55	3	a	a	DET
ajbmeb-3197	55	4	g	g	NOUN
ajbmeb-3197	55	5	e	e	PROPN
ajbmeb-3197	55	6	|	|	ADV
ajbmeb-3197	55	7	28	28	NUM
ajbmeb-3197	55	8	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3197	55	9	table	table	NOUN
ajbmeb-3197	55	10	1	1	NUM
ajbmeb-3197	55	11	classification	classification	NOUN
ajbmeb-3197	55	12	of	of	ADP
ajbmeb-3197	55	13	accounting	accounting	NOUN
ajbmeb-3197	55	14	balance	balance	NOUN
ajbmeb-3197	55	15	sheet	sheet	NOUN
ajbmeb-3197	55	16	modules	module	NOUN
ajbmeb-3197	55	17	by	by	ADP
ajbmeb-3197	55	18	liquidity	liquidity	NOUN
ajbmeb-3197	55	19	balance	balance	NOUN
ajbmeb-3197	55	20	sheet	sheet	NOUN
ajbmeb-3197	55	21	assets	asset	NOUN
ajbmeb-3197	55	22	balance	balance	NOUN
ajbmeb-3197	55	23	sheet	sheet	NOUN
ajbmeb-3197	55	24	liabilities	liability	NOUN
ajbmeb-3197	55	25	pardaev	pardaev	NOUN
ajbmeb-3197	55	26	(	(	PUNCT
ajbmeb-3197	55	27	2007	2007	NUM
ajbmeb-3197	55	28	)	)	PUNCT
ajbmeb-3197	55	29	a1	a1	NOUN
ajbmeb-3197	55	30	highly	highly	ADV
ajbmeb-3197	55	31	liquid	liquid	ADJ
ajbmeb-3197	55	32	assets	asset	NOUN
ajbmeb-3197	55	33	п1	п1	ADJ
ajbmeb-3197	55	34	most	most	ADJ
ajbmeb-3197	55	35	urgent	urgent	ADJ
ajbmeb-3197	55	36	liabilities	liability	NOUN
ajbmeb-3197	55	37	a2	a2	PROPN
ajbmeb-3197	55	38	quickly	quickly	ADV
ajbmeb-3197	55	39	realizable	realizable	ADJ
ajbmeb-3197	55	40	assets	asset	NOUN
ajbmeb-3197	55	41	п2	п2	PROPN
ajbmeb-3197	55	42	short	short	ADJ
ajbmeb-3197	55	43	-	-	PUNCT
ajbmeb-3197	55	44	term	term	NOUN
ajbmeb-3197	55	45	liabilities	liability	NOUN
ajbmeb-3197	55	46	a3	a3	VERB
ajbmeb-3197	55	47	slowly	slowly	ADV
ajbmeb-3197	55	48	realizable	realizable	ADJ
ajbmeb-3197	55	49	assets	asset	NOUN
ajbmeb-3197	55	50	п3	п3	ADJ
ajbmeb-3197	55	51	long	long	ADJ
ajbmeb-3197	55	52	-	-	PUNCT
ajbmeb-3197	55	53	term	term	NOUN
ajbmeb-3197	55	54	liabilities	liability	NOUN
ajbmeb-3197	55	55	a4	a4	VERB
ajbmeb-3197	55	56	hard	hard	ADJ
ajbmeb-3197	55	57	-	-	PUNCT
ajbmeb-3197	55	58	to	to	PART
ajbmeb-3197	55	59	-	-	PUNCT
ajbmeb-3197	55	60	realize	realize	VERB
ajbmeb-3197	55	61	assets	asset	NOUN
ajbmeb-3197	55	62	п4	п4	VERB
ajbmeb-3197	55	63	equity	equity	NOUN
ajbmeb-3197	55	64	(	(	PUNCT
ajbmeb-3197	55	65	capital	capital	NOUN
ajbmeb-3197	55	66	)	)	PUNCT
ajbmeb-3197	55	67	liabilities	liability	NOUN
ajbmeb-3197	55	68	rakhimov	rakhimov	ADJ
ajbmeb-3197	55	69	,	,	PUNCT
ajbmeb-3197	55	70	kalandarova	kalandarova	X
ajbmeb-3197	55	71	(	(	PUNCT
ajbmeb-3197	55	72	2019	2019	NUM
ajbmeb-3197	55	73	)	)	PUNCT
ajbmeb-3197	55	74	a1	a1	NOUN
ajbmeb-3197	55	75	current	current	ADJ
ajbmeb-3197	55	76	non	non	ADJ
ajbmeb-3197	55	77	-	-	ADJ
ajbmeb-3197	55	78	financial	financial	ADJ
ajbmeb-3197	55	79	assets	asset	NOUN
ajbmeb-3197	55	80	п1	п1	ADJ
ajbmeb-3197	55	81	liabilities	liability	NOUN
ajbmeb-3197	55	82	due	due	ADJ
ajbmeb-3197	55	83	for	for	ADP
ajbmeb-3197	55	84	payment	payment	NOUN
ajbmeb-3197	55	85	a2	a2	NOUN
ajbmeb-3197	55	86	quickly	quickly	ADV
ajbmeb-3197	55	87	convertible	convertible	ADJ
ajbmeb-3197	55	88	current	current	ADJ
ajbmeb-3197	55	89	assets	asset	NOUN
ajbmeb-3197	55	90	п2	п2	PROPN
ajbmeb-3197	55	91	short	short	ADJ
ajbmeb-3197	55	92	-	-	PUNCT
ajbmeb-3197	55	93	term	term	NOUN
ajbmeb-3197	55	94	payable	payable	ADJ
ajbmeb-3197	55	95	obligations	obligation	NOUN
ajbmeb-3197	55	96	a3	a3	VERB
ajbmeb-3197	55	97	slowly	slowly	ADV
ajbmeb-3197	55	98	convertible	convertible	ADJ
ajbmeb-3197	55	99	current	current	ADJ
ajbmeb-3197	55	100	assets	asset	NOUN
ajbmeb-3197	55	101	п3	п3	ADJ
ajbmeb-3197	55	102	long	long	ADJ
ajbmeb-3197	55	103	-	-	PUNCT
ajbmeb-3197	55	104	term	term	NOUN
ajbmeb-3197	55	105	payable	payable	ADJ
ajbmeb-3197	55	106	obligations	obligation	NOUN
ajbmeb-3197	55	107	a4	a4	CCONJ
ajbmeb-3197	55	108	hard	hard	ADJ
ajbmeb-3197	55	109	-	-	PUNCT
ajbmeb-3197	55	110	to	to	ADP
ajbmeb-3197	55	111	-	-	PUNCT
ajbmeb-3197	55	112	convert	convert	VERB
ajbmeb-3197	55	113	current	current	ADJ
ajbmeb-3197	55	114	assets	asset	NOUN
ajbmeb-3197	55	115	п4	п4	NOUN
ajbmeb-3197	55	116	equity	equity	NOUN
ajbmeb-3197	55	117	liabilities	liability	NOUN
ajbmeb-3197	55	118	akramov	akramov	ADJ
ajbmeb-3197	55	119	(	(	PUNCT
ajbmeb-3197	55	120	2010	2010	NUM
ajbmeb-3197	55	121	)	)	PUNCT
ajbmeb-3197	55	122	a1	a1	NOUN
ajbmeb-3197	55	123	current	current	ADJ
ajbmeb-3197	55	124	non	non	ADJ
ajbmeb-3197	55	125	-	-	ADJ
ajbmeb-3197	55	126	financial	financial	ADJ
ajbmeb-3197	55	127	assets	asset	NOUN
ajbmeb-3197	55	128	п1	п1	ADJ
ajbmeb-3197	55	129	accounts	account	NOUN
ajbmeb-3197	56	1	payable	payable	ADJ
ajbmeb-3197	56	2	a2	a2	NOUN
ajbmeb-3197	56	3	fast	fast	ADV
ajbmeb-3197	56	4	-	-	PUNCT
ajbmeb-3197	56	5	moving	move	VERB
ajbmeb-3197	56	6	assets	asset	NOUN
ajbmeb-3197	56	7	п2	п2	PROPN
ajbmeb-3197	56	8	short	short	ADJ
ajbmeb-3197	56	9	-	-	PUNCT
ajbmeb-3197	56	10	term	term	NOUN
ajbmeb-3197	56	11	loans	loan	NOUN
ajbmeb-3197	56	12	and	and	CCONJ
ajbmeb-3197	56	13	borrowings	borrowing	NOUN
ajbmeb-3197	56	14	a3	a3	NOUN
ajbmeb-3197	56	15	slowly	slowly	ADV
ajbmeb-3197	56	16	moving	move	VERB
ajbmeb-3197	56	17	assets	asset	NOUN
ajbmeb-3197	56	18	п3	п3	ADJ
ajbmeb-3197	56	19	long	long	ADJ
ajbmeb-3197	56	20	-	-	PUNCT
ajbmeb-3197	56	21	term	term	NOUN
ajbmeb-3197	56	22	loans	loan	NOUN
ajbmeb-3197	56	23	and	and	CCONJ
ajbmeb-3197	56	24	borrowings	borrowing	NOUN
ajbmeb-3197	56	25	a4	a4	NOUN
ajbmeb-3197	56	26	non	non	ADJ
ajbmeb-3197	56	27	-	-	ADJ
ajbmeb-3197	56	28	current	current	ADJ
ajbmeb-3197	56	29	assets	asset	NOUN
ajbmeb-3197	56	30	п4	п4	NOUN
ajbmeb-3197	56	31	equity	equity	NOUN
ajbmeb-3197	56	32	liabilities	liability	NOUN
ajbmeb-3197	56	33	from	from	ADP
ajbmeb-3197	56	34	this	this	DET
ajbmeb-3197	56	35	classification	classification	NOUN
ajbmeb-3197	56	36	,	,	PUNCT
ajbmeb-3197	56	37	it	it	PRON
ajbmeb-3197	56	38	can	can	AUX
ajbmeb-3197	56	39	be	be	AUX
ajbmeb-3197	56	40	observed	observe	VERB
ajbmeb-3197	56	41	that	that	SCONJ
ajbmeb-3197	56	42	assets	asset	NOUN
ajbmeb-3197	56	43	are	be	AUX
ajbmeb-3197	56	44	divided	divide	VERB
ajbmeb-3197	56	45	into	into	ADP
ajbmeb-3197	56	46	four	four	NUM
ajbmeb-3197	56	47	groups	group	NOUN
ajbmeb-3197	56	48	.	.	PUNCT
ajbmeb-3197	57	1	the	the	DET
ajbmeb-3197	57	2	composition	composition	NOUN
ajbmeb-3197	57	3	of	of	ADP
ajbmeb-3197	57	4	these	these	DET
ajbmeb-3197	57	5	groups	group	NOUN
ajbmeb-3197	57	6	,	,	PUNCT
ajbmeb-3197	57	7	from	from	ADP
ajbmeb-3197	57	8	a1	a1	NOUN
ajbmeb-3197	57	9	to	to	ADP
ajbmeb-3197	57	10	a4	a4	NUM
ajbmeb-3197	57	11	,	,	PUNCT
ajbmeb-3197	57	12	is	be	AUX
ajbmeb-3197	57	13	organized	organize	VERB
ajbmeb-3197	57	14	according	accord	VERB
ajbmeb-3197	57	15	to	to	ADP
ajbmeb-3197	57	16	the	the	DET
ajbmeb-3197	57	17	speed	speed	NOUN
ajbmeb-3197	57	18	with	with	SCONJ
ajbmeb-3197	57	19	which	which	DET
ajbmeb-3197	57	20	balance	balance	NOUN
ajbmeb-3197	57	21	sheet	sheet	NOUN
ajbmeb-3197	57	22	assets	asset	NOUN
ajbmeb-3197	57	23	can	can	AUX
ajbmeb-3197	57	24	be	be	AUX
ajbmeb-3197	57	25	converted	convert	VERB
ajbmeb-3197	57	26	into	into	ADP
ajbmeb-3197	57	27	cash	cash	NOUN
ajbmeb-3197	57	28	,	,	PUNCT
ajbmeb-3197	57	29	and	and	CCONJ
ajbmeb-3197	57	30	each	each	DET
ajbmeb-3197	57	31	group	group	NOUN
ajbmeb-3197	57	32	is	be	AUX
ajbmeb-3197	57	33	accompanied	accompany	VERB
ajbmeb-3197	57	34	by	by	ADP
ajbmeb-3197	57	35	explanatory	explanatory	ADJ
ajbmeb-3197	57	36	notes	note	NOUN
ajbmeb-3197	57	37	.	.	PUNCT
ajbmeb-3197	58	1	according	accord	VERB
ajbmeb-3197	58	2	to	to	ADP
ajbmeb-3197	58	3	economist	economist	NOUN
ajbmeb-3197	58	4	pardayev	pardayev	PROPN
ajbmeb-3197	58	5	(	(	PUNCT
ajbmeb-3197	58	6	2007	2007	NUM
ajbmeb-3197	58	7	)	)	PUNCT
ajbmeb-3197	58	8	,	,	PUNCT
ajbmeb-3197	58	9	in	in	ADP
ajbmeb-3197	58	10	his	his	PRON
ajbmeb-3197	58	11	textbook	textbook	NOUN
ajbmeb-3197	58	12	,	,	PUNCT
ajbmeb-3197	58	13	a1	a1	NOUN
ajbmeb-3197	58	14	refers	refer	VERB
ajbmeb-3197	58	15	to	to	ADP
ajbmeb-3197	58	16	the	the	DET
ajbmeb-3197	58	17	most	most	ADV
ajbmeb-3197	58	18	liquid	liquid	ADJ
ajbmeb-3197	58	19	assets	asset	NOUN
ajbmeb-3197	58	20	,	,	PUNCT
ajbmeb-3197	58	21	p1	p1	NOUN
ajbmeb-3197	58	22	denotes	denote	VERB
ajbmeb-3197	58	23	the	the	DET
ajbmeb-3197	58	24	most	most	ADV
ajbmeb-3197	58	25	urgent	urgent	ADJ
ajbmeb-3197	58	26	liabilities	liability	NOUN
ajbmeb-3197	58	27	,	,	PUNCT
ajbmeb-3197	58	28	and	and	CCONJ
ajbmeb-3197	58	29	p2	p2	PROPN
ajbmeb-3197	58	30	represents	represent	VERB
ajbmeb-3197	58	31	short	short	ADJ
ajbmeb-3197	58	32	-	-	PUNCT
ajbmeb-3197	58	33	term	term	NOUN
ajbmeb-3197	58	34	liabilities	liability	NOUN
ajbmeb-3197	58	35	.	.	PUNCT
ajbmeb-3197	59	1	this	this	DET
ajbmeb-3197	59	2	classification	classification	NOUN
ajbmeb-3197	59	3	differs	differ	VERB
ajbmeb-3197	59	4	slightly	slightly	ADV
ajbmeb-3197	59	5	from	from	ADP
ajbmeb-3197	59	6	others	other	NOUN
ajbmeb-3197	59	7	primarily	primarily	ADV
ajbmeb-3197	59	8	in	in	ADP
ajbmeb-3197	59	9	the	the	DET
ajbmeb-3197	59	10	terminology	terminology	NOUN
ajbmeb-3197	59	11	used	use	VERB
ajbmeb-3197	59	12	.	.	PUNCT
ajbmeb-3197	60	1	in	in	ADP
ajbmeb-3197	60	2	this	this	DET
ajbmeb-3197	60	3	classification	classification	NOUN
ajbmeb-3197	60	4	as	as	ADV
ajbmeb-3197	60	5	well	well	ADV
ajbmeb-3197	60	6	,	,	PUNCT
ajbmeb-3197	60	7	various	various	ADJ
ajbmeb-3197	60	8	recommendations	recommendation	NOUN
ajbmeb-3197	60	9	have	have	AUX
ajbmeb-3197	60	10	been	be	AUX
ajbmeb-3197	60	11	presented	present	VERB
ajbmeb-3197	60	12	in	in	ADP
ajbmeb-3197	60	13	academic	academic	ADJ
ajbmeb-3197	60	14	research	research	NOUN
ajbmeb-3197	60	15	.	.	PUNCT
ajbmeb-3197	61	1	according	accord	VERB
ajbmeb-3197	61	2	to	to	ADP
ajbmeb-3197	61	3	adashaliev	adashaliev	ADV
ajbmeb-3197	61	4	,	,	PUNCT
ajbmeb-3197	61	5	the	the	DET
ajbmeb-3197	61	6	distinction	distinction	NOUN
ajbmeb-3197	61	7	between	between	ADP
ajbmeb-3197	61	8	“	"	PUNCT
ajbmeb-3197	61	9	quickly	quickly	ADV
ajbmeb-3197	61	10	”	"	PUNCT
ajbmeb-3197	61	11	and	and	CCONJ
ajbmeb-3197	61	12	“	"	PUNCT
ajbmeb-3197	61	13	slowly	slowly	ADV
ajbmeb-3197	61	14	”	"	PUNCT
ajbmeb-3197	61	15	realizable	realizable	ADJ
ajbmeb-3197	61	16	assets	asset	NOUN
ajbmeb-3197	61	17	is	be	AUX
ajbmeb-3197	61	18	somewhat	somewhat	ADV
ajbmeb-3197	61	19	debatable	debatable	ADJ
ajbmeb-3197	61	20	.	.	PUNCT
ajbmeb-3197	62	1	he	he	PRON
ajbmeb-3197	62	2	argues	argue	VERB
ajbmeb-3197	62	3	that	that	SCONJ
ajbmeb-3197	62	4	including	include	VERB
ajbmeb-3197	62	5	accounts	account	NOUN
ajbmeb-3197	62	6	receivable	receivable	ADJ
ajbmeb-3197	62	7	among	among	ADP
ajbmeb-3197	62	8	quickly	quickly	ADV
ajbmeb-3197	62	9	realizable	realizable	ADJ
ajbmeb-3197	62	10	assets	asset	NOUN
ajbmeb-3197	62	11	is	be	AUX
ajbmeb-3197	62	12	questionable	questionable	ADJ
ajbmeb-3197	62	13	,	,	PUNCT
ajbmeb-3197	62	14	since	since	SCONJ
ajbmeb-3197	62	15	the	the	DET
ajbmeb-3197	62	16	conversion	conversion	NOUN
ajbmeb-3197	62	17	of	of	ADP
ajbmeb-3197	62	18	accounts	account	NOUN
ajbmeb-3197	62	19	receivable	receivable	ADJ
ajbmeb-3197	62	20	or	or	CCONJ
ajbmeb-3197	62	21	inventories	inventory	NOUN
ajbmeb-3197	62	22	into	into	ADP
ajbmeb-3197	62	23	cash	cash	NOUN
ajbmeb-3197	62	24	depends	depend	VERB
ajbmeb-3197	62	25	on	on	ADP
ajbmeb-3197	62	26	the	the	DET
ajbmeb-3197	62	27	maturity	maturity	NOUN
ajbmeb-3197	62	28	of	of	ADP
ajbmeb-3197	62	29	receivables	receivables	NOUN
ajbmeb-3197	62	30	and	and	CCONJ
ajbmeb-3197	62	31	the	the	DET
ajbmeb-3197	62	32	sales	sale	NOUN
ajbmeb-3197	62	33	period	period	NOUN
ajbmeb-3197	62	34	of	of	ADP
ajbmeb-3197	62	35	inventories	inventory	NOUN
ajbmeb-3197	62	36	.	.	PUNCT
ajbmeb-3197	63	1	furthermore	furthermore	ADV
ajbmeb-3197	63	2	,	,	PUNCT
ajbmeb-3197	63	3	he	he	PRON
ajbmeb-3197	63	4	points	point	VERB
ajbmeb-3197	63	5	out	out	ADP
ajbmeb-3197	63	6	that	that	SCONJ
ajbmeb-3197	63	7	cash	cash	NOUN
ajbmeb-3197	63	8	and	and	CCONJ
ajbmeb-3197	63	9	short	short	ADJ
ajbmeb-3197	63	10	-	-	PUNCT
ajbmeb-3197	63	11	term	term	NOUN
ajbmeb-3197	63	12	investments	investment	NOUN
ajbmeb-3197	63	13	,	,	PUNCT
ajbmeb-3197	63	14	while	while	SCONJ
ajbmeb-3197	63	15	often	often	ADV
ajbmeb-3197	63	16	classified	classify	VERB
ajbmeb-3197	63	17	as	as	ADP
ajbmeb-3197	63	18	actively	actively	ADV
ajbmeb-3197	63	19	circulating	circulate	VERB
ajbmeb-3197	63	20	assets	asset	NOUN
ajbmeb-3197	63	21	,	,	PUNCT
ajbmeb-3197	63	22	are	be	AUX
ajbmeb-3197	63	23	not	not	PART
ajbmeb-3197	63	24	always	always	ADV
ajbmeb-3197	63	25	readily	readily	ADV
ajbmeb-3197	63	26	realizable	realizable	ADJ
ajbmeb-3197	63	27	.	.	PUNCT
ajbmeb-3197	64	1	short	short	ADJ
ajbmeb-3197	64	2	-	-	PUNCT
ajbmeb-3197	64	3	term	term	NOUN
ajbmeb-3197	64	4	investments	investment	NOUN
ajbmeb-3197	64	5	may	may	AUX
ajbmeb-3197	64	6	consist	consist	VERB
ajbmeb-3197	64	7	of	of	ADP
ajbmeb-3197	64	8	securities	security	NOUN
ajbmeb-3197	64	9	or	or	CCONJ
ajbmeb-3197	64	10	other	other	ADJ
ajbmeb-3197	64	11	instruments	instrument	NOUN
ajbmeb-3197	64	12	with	with	ADP
ajbmeb-3197	64	13	maturities	maturity	NOUN
ajbmeb-3197	64	14	of	of	ADP
ajbmeb-3197	64	15	three	three	NUM
ajbmeb-3197	64	16	,	,	PUNCT
ajbmeb-3197	64	17	six	six	NUM
ajbmeb-3197	64	18	,	,	PUNCT
ajbmeb-3197	64	19	or	or	CCONJ
ajbmeb-3197	64	20	twelve	twelve	NUM
ajbmeb-3197	64	21	months	month	NOUN
ajbmeb-3197	64	22	,	,	PUNCT
ajbmeb-3197	64	23	and	and	CCONJ
ajbmeb-3197	64	24	their	their	PRON
ajbmeb-3197	64	25	liquidity	liquidity	NOUN
ajbmeb-3197	64	26	is	be	AUX
ajbmeb-3197	64	27	not	not	PART
ajbmeb-3197	64	28	guaranteed	guarantee	VERB
ajbmeb-3197	64	29	.	.	PUNCT
ajbmeb-3197	65	1	in	in	ADP
ajbmeb-3197	65	2	some	some	DET
ajbmeb-3197	65	3	cases	case	NOUN
ajbmeb-3197	65	4	,	,	PUNCT
ajbmeb-3197	65	5	short	short	ADJ
ajbmeb-3197	65	6	-	-	PUNCT
ajbmeb-3197	65	7	term	term	NOUN
ajbmeb-3197	65	8	investments	investment	NOUN
ajbmeb-3197	65	9	may	may	AUX
ajbmeb-3197	65	10	even	even	ADV
ajbmeb-3197	65	11	take	take	VERB
ajbmeb-3197	65	12	longer	long	ADJ
ajbmeb-3197	65	13	to	to	PART
ajbmeb-3197	65	14	convert	convert	VERB
ajbmeb-3197	65	15	into	into	ADP
ajbmeb-3197	65	16	cash	cash	NOUN
ajbmeb-3197	65	17	than	than	ADP
ajbmeb-3197	65	18	accounts	account	NOUN
ajbmeb-3197	65	19	receivable	receivable	ADJ
ajbmeb-3197	65	20	(	(	PUNCT
ajbmeb-3197	65	21	adashaliev	adashaliev	ADV
ajbmeb-3197	65	22	,	,	PUNCT
ajbmeb-3197	65	23	2024	2024	NUM
ajbmeb-3197	65	24	)	)	PUNCT
ajbmeb-3197	65	25	.	.	PUNCT
ajbmeb-3197	66	1	the	the	DET
ajbmeb-3197	66	2	review	review	NOUN
ajbmeb-3197	66	3	of	of	ADP
ajbmeb-3197	66	4	existing	exist	VERB
ajbmeb-3197	66	5	studies	study	NOUN
ajbmeb-3197	66	6	shows	show	VERB
ajbmeb-3197	66	7	that	that	SCONJ
ajbmeb-3197	66	8	authors	author	NOUN
ajbmeb-3197	66	9	use	use	VERB
ajbmeb-3197	66	10	varying	vary	VERB
ajbmeb-3197	66	11	terminology	terminology	NOUN
ajbmeb-3197	66	12	when	when	SCONJ
ajbmeb-3197	66	13	classifying	classify	VERB
ajbmeb-3197	66	14	balance	balance	NOUN
ajbmeb-3197	66	15	sheet	sheet	NOUN
ajbmeb-3197	66	16	items	item	NOUN
ajbmeb-3197	66	17	according	accord	VERB
ajbmeb-3197	66	18	to	to	ADP
ajbmeb-3197	66	19	liquidity	liquidity	NOUN
ajbmeb-3197	66	20	.	.	PUNCT
ajbmeb-3197	67	1	since	since	SCONJ
ajbmeb-3197	67	2	most	most	ADJ
ajbmeb-3197	67	3	of	of	ADP
ajbmeb-3197	67	4	these	these	DET
ajbmeb-3197	67	5	classifications	classification	NOUN
ajbmeb-3197	67	6	are	be	AUX
ajbmeb-3197	67	7	presented	present	VERB
ajbmeb-3197	67	8	in	in	ADP
ajbmeb-3197	67	9	textbooks	textbook	NOUN
ajbmeb-3197	67	10	and	and	CCONJ
ajbmeb-3197	67	11	manuals	manual	NOUN
ajbmeb-3197	67	12	used	use	VERB
ajbmeb-3197	67	13	in	in	ADP
ajbmeb-3197	67	14	higher	high	ADJ
ajbmeb-3197	67	15	education	education	NOUN
ajbmeb-3197	67	16	institutions	institution	NOUN
ajbmeb-3197	67	17	,	,	PUNCT
ajbmeb-3197	67	18	they	they	PRON
ajbmeb-3197	67	19	serve	serve	VERB
ajbmeb-3197	67	20	as	as	ADP
ajbmeb-3197	67	21	reference	reference	NOUN
ajbmeb-3197	67	22	materials	material	NOUN
ajbmeb-3197	67	23	for	for	ADP
ajbmeb-3197	67	24	academic	academic	ADJ
ajbmeb-3197	67	25	purposes	purpose	NOUN
ajbmeb-3197	67	26	.	.	PUNCT
ajbmeb-3197	68	1	therefore	therefore	ADV
ajbmeb-3197	68	2	,	,	PUNCT
ajbmeb-3197	68	3	it	it	PRON
ajbmeb-3197	68	4	is	be	AUX
ajbmeb-3197	68	5	advisable	advisable	ADJ
ajbmeb-3197	68	6	that	that	SCONJ
ajbmeb-3197	68	7	the	the	DET
ajbmeb-3197	68	8	classification	classification	NOUN
ajbmeb-3197	68	9	and	and	CCONJ
ajbmeb-3197	68	10	terminology	terminology	NOUN
ajbmeb-3197	68	11	used	use	VERB
ajbmeb-3197	68	12	to	to	PART
ajbmeb-3197	68	13	describe	describe	VERB
ajbmeb-3197	68	14	balance	balance	NOUN
ajbmeb-3197	68	15	sheet	sheet	NOUN
ajbmeb-3197	68	16	liquidity	liquidity	NOUN
ajbmeb-3197	68	17	be	be	AUX
ajbmeb-3197	68	18	presented	present	VERB
ajbmeb-3197	68	19	in	in	ADP
ajbmeb-3197	68	20	a	a	DET
ajbmeb-3197	68	21	manner	manner	NOUN
ajbmeb-3197	68	22	that	that	PRON
ajbmeb-3197	68	23	is	be	AUX
ajbmeb-3197	68	24	clear	clear	ADJ
ajbmeb-3197	68	25	and	and	CCONJ
ajbmeb-3197	68	26	easily	easily	ADV
ajbmeb-3197	68	27	understandable	understandable	ADJ
ajbmeb-3197	68	28	for	for	ADP
ajbmeb-3197	68	29	all	all	DET
ajbmeb-3197	68	30	users	user	NOUN
ajbmeb-3197	68	31	.	.	PUNCT
ajbmeb-3197	69	1	in	in	ADP
ajbmeb-3197	69	2	the	the	DET
ajbmeb-3197	69	3	reviewed	review	VERB
ajbmeb-3197	69	4	sources	source	NOUN
ajbmeb-3197	69	5	,	,	PUNCT
ajbmeb-3197	69	6	the	the	DET
ajbmeb-3197	69	7	balance	balance	NOUN
ajbmeb-3197	69	8	sheet	sheet	NOUN
ajbmeb-3197	69	9	items	item	NOUN
ajbmeb-3197	69	10	are	be	AUX
ajbmeb-3197	69	11	explained	explain	VERB
ajbmeb-3197	69	12	by	by	ADP
ajbmeb-3197	69	13	line	line	NOUN
ajbmeb-3197	69	14	numbers	number	NOUN
ajbmeb-3197	69	15	.	.	PUNCT
ajbmeb-3197	70	1	the	the	DET
ajbmeb-3197	70	2	most	most	ADV
ajbmeb-3197	70	3	liquid	liquid	ADJ
ajbmeb-3197	70	4	assets	asset	NOUN
ajbmeb-3197	70	5	are	be	AUX
ajbmeb-3197	70	6	represented	represent	VERB
ajbmeb-3197	70	7	by	by	ADP
ajbmeb-3197	70	8	lines	line	NOUN
ajbmeb-3197	70	9	320	320	NUM
ajbmeb-3197	70	10	and	and	CCONJ
ajbmeb-3197	70	11	370	370	NUM
ajbmeb-3197	70	12	of	of	ADP
ajbmeb-3197	70	13	the	the	DET
ajbmeb-3197	70	14	balance	balance	NOUN
ajbmeb-3197	70	15	sheet	sheet	NOUN
ajbmeb-3197	70	16	,	,	PUNCT
ajbmeb-3197	70	17	which	which	PRON
ajbmeb-3197	70	18	include	include	VERB
ajbmeb-3197	70	19	cash	cash	NOUN
ajbmeb-3197	70	20	and	and	CCONJ
ajbmeb-3197	70	21	short	short	ADJ
ajbmeb-3197	70	22	-	-	PUNCT
ajbmeb-3197	70	23	term	term	NOUN
ajbmeb-3197	70	24	financial	financial	ADJ
ajbmeb-3197	70	25	american	american	ADJ
ajbmeb-3197	70	26	journal	journal	PROPN
ajbmeb-3197	70	27	of	of	ADP
ajbmeb-3197	70	28	business	business	NOUN
ajbmeb-3197	70	29	management	management	NOUN
ajbmeb-3197	70	30	,	,	PUNCT
ajbmeb-3197	70	31	economics	economic	NOUN
ajbmeb-3197	70	32	and	and	CCONJ
ajbmeb-3197	70	33	banking	banking	NOUN
ajbmeb-3197	70	34	volume	volume	NOUN
ajbmeb-3197	70	35	43	43	NUM
ajbmeb-3197	71	1	december2025	december2025	PROPN
ajbmeb-3197	71	2	p	p	PROPN
ajbmeb-3197	71	3	a	a	DET
ajbmeb-3197	71	4	g	g	NOUN
ajbmeb-3197	71	5	e	e	NOUN
ajbmeb-3197	71	6	|	|	ADV
ajbmeb-3197	71	7	29	29	NUM
ajbmeb-3197	71	8	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3197	71	9	investments	investment	NOUN
ajbmeb-3197	71	10	.	.	PUNCT
ajbmeb-3197	72	1	quickly	quickly	ADV
ajbmeb-3197	72	2	realizable	realizable	ADJ
ajbmeb-3197	72	3	assets	asset	NOUN
ajbmeb-3197	72	4	correspond	correspond	VERB
ajbmeb-3197	72	5	to	to	PART
ajbmeb-3197	72	6	line	line	NOUN
ajbmeb-3197	72	7	210	210	NUM
ajbmeb-3197	72	8	,	,	PUNCT
ajbmeb-3197	72	9	slowly	slowly	ADV
ajbmeb-3197	72	10	realizable	realizable	ADJ
ajbmeb-3197	72	11	assets	asset	NOUN
ajbmeb-3197	72	12	to	to	PART
ajbmeb-3197	72	13	line	line	VERB
ajbmeb-3197	72	14	140	140	NUM
ajbmeb-3197	72	15	,	,	PUNCT
ajbmeb-3197	72	16	and	and	CCONJ
ajbmeb-3197	72	17	hard	hard	ADV
ajbmeb-3197	72	18	-	-	PUNCT
ajbmeb-3197	72	19	to	to	ADP
ajbmeb-3197	72	20	-	-	PUNCT
ajbmeb-3197	72	21	sell	sell	NOUN
ajbmeb-3197	72	22	assets	asset	NOUN
ajbmeb-3197	72	23	are	be	AUX
ajbmeb-3197	72	24	reflected	reflect	VERB
ajbmeb-3197	72	25	in	in	ADP
ajbmeb-3197	72	26	line	line	NOUN
ajbmeb-3197	72	27	190	190	NUM
ajbmeb-3197	72	28	.	.	PUNCT
ajbmeb-3197	73	1	similarly	similarly	ADV
ajbmeb-3197	73	2	,	,	PUNCT
ajbmeb-3197	73	3	the	the	DET
ajbmeb-3197	73	4	most	most	ADV
ajbmeb-3197	73	5	urgent	urgent	ADJ
ajbmeb-3197	73	6	liabilities	liability	NOUN
ajbmeb-3197	73	7	are	be	AUX
ajbmeb-3197	73	8	determined	determine	VERB
ajbmeb-3197	73	9	as	as	ADP
ajbmeb-3197	73	10	the	the	DET
ajbmeb-3197	73	11	difference	difference	NOUN
ajbmeb-3197	73	12	between	between	ADP
ajbmeb-3197	73	13	lines	line	NOUN
ajbmeb-3197	73	14	730	730	NUM
ajbmeb-3197	73	15	and	and	CCONJ
ajbmeb-3197	73	16	740	740	NUM
ajbmeb-3197	73	17	within	within	ADP
ajbmeb-3197	73	18	current	current	ADJ
ajbmeb-3197	73	19	liabilities	liability	NOUN
ajbmeb-3197	73	20	,	,	PUNCT
ajbmeb-3197	73	21	while	while	SCONJ
ajbmeb-3197	73	22	short	short	ADJ
ajbmeb-3197	73	23	-	-	PUNCT
ajbmeb-3197	73	24	term	term	NOUN
ajbmeb-3197	73	25	liabilities	liability	NOUN
ajbmeb-3197	73	26	are	be	AUX
ajbmeb-3197	73	27	represented	represent	VERB
ajbmeb-3197	73	28	by	by	ADP
ajbmeb-3197	73	29	lines	line	NOUN
ajbmeb-3197	73	30	730	730	NUM
ajbmeb-3197	73	31	and	and	CCONJ
ajbmeb-3197	73	32	740	740	NUM
ajbmeb-3197	73	33	,	,	PUNCT
ajbmeb-3197	73	34	long	long	ADJ
ajbmeb-3197	73	35	-	-	PUNCT
ajbmeb-3197	73	36	term	term	NOUN
ajbmeb-3197	73	37	liabilities	liability	NOUN
ajbmeb-3197	73	38	by	by	ADP
ajbmeb-3197	73	39	line	line	NOUN
ajbmeb-3197	73	40	190	190	NUM
ajbmeb-3197	73	41	,	,	PUNCT
ajbmeb-3197	73	42	and	and	CCONJ
ajbmeb-3197	73	43	permanent	permanent	ADJ
ajbmeb-3197	73	44	liabilities	liability	NOUN
ajbmeb-3197	73	45	by	by	ADP
ajbmeb-3197	73	46	line	line	NOUN
ajbmeb-3197	73	47	480	480	NUM
ajbmeb-3197	73	48	of	of	ADP
ajbmeb-3197	73	49	the	the	DET
ajbmeb-3197	73	50	balance	balance	NOUN
ajbmeb-3197	73	51	sheet	sheet	NOUN
ajbmeb-3197	73	52	.	.	PUNCT
ajbmeb-3197	74	1	furthermore	furthermore	ADV
ajbmeb-3197	74	2	,	,	PUNCT
ajbmeb-3197	74	3	the	the	DET
ajbmeb-3197	74	4	liquidity	liquidity	NOUN
ajbmeb-3197	74	5	of	of	ADP
ajbmeb-3197	74	6	the	the	DET
ajbmeb-3197	74	7	balance	balance	NOUN
ajbmeb-3197	74	8	sheet	sheet	NOUN
ajbmeb-3197	74	9	is	be	AUX
ajbmeb-3197	74	10	assessed	assess	VERB
ajbmeb-3197	74	11	based	base	VERB
ajbmeb-3197	74	12	on	on	ADP
ajbmeb-3197	74	13	the	the	DET
ajbmeb-3197	74	14	ratio	ratio	NOUN
ajbmeb-3197	74	15	between	between	ADP
ajbmeb-3197	74	16	the	the	DET
ajbmeb-3197	74	17	totals	total	NOUN
ajbmeb-3197	74	18	of	of	ADP
ajbmeb-3197	74	19	assets	asset	NOUN
ajbmeb-3197	74	20	and	and	CCONJ
ajbmeb-3197	74	21	liabilities	liability	NOUN
ajbmeb-3197	74	22	,	,	PUNCT
ajbmeb-3197	74	23	which	which	PRON
ajbmeb-3197	74	24	then	then	ADV
ajbmeb-3197	74	25	serves	serve	VERB
ajbmeb-3197	74	26	as	as	ADP
ajbmeb-3197	74	27	the	the	DET
ajbmeb-3197	74	28	basis	basis	NOUN
ajbmeb-3197	74	29	for	for	ADP
ajbmeb-3197	74	30	evaluating	evaluate	VERB
ajbmeb-3197	74	31	the	the	DET
ajbmeb-3197	74	32	enterprise	enterprise	NOUN
ajbmeb-3197	74	33	’s	’s	PART
ajbmeb-3197	74	34	financial	financial	ADJ
ajbmeb-3197	74	35	condition	condition	NOUN
ajbmeb-3197	74	36	using	use	VERB
ajbmeb-3197	74	37	balance	balance	NOUN
ajbmeb-3197	74	38	sheet	sheet	NOUN
ajbmeb-3197	74	39	information	information	NOUN
ajbmeb-3197	74	40	(	(	PUNCT
ajbmeb-3197	74	41	see	see	VERB
ajbmeb-3197	74	42	table	table	NOUN
ajbmeb-3197	74	43	2	2	NUM
ajbmeb-3197	74	44	)	)	PUNCT
ajbmeb-3197	74	45	.	.	PUNCT
ajbmeb-3197	75	1	table	table	NOUN
ajbmeb-3197	75	2	2	2	NUM
ajbmeb-3197	75	3	assessment	assessment	NOUN
ajbmeb-3197	75	4	of	of	ADP
ajbmeb-3197	75	5	the	the	DET
ajbmeb-3197	75	6	enterprise	enterprise	NOUN
ajbmeb-3197	75	7	’s	’s	PART
ajbmeb-3197	75	8	financial	financial	ADJ
ajbmeb-3197	75	9	condition	condition	NOUN
ajbmeb-3197	75	10	based	base	VERB
ajbmeb-3197	75	11	on	on	ADP
ajbmeb-3197	75	12	accounting	accounting	NOUN
ajbmeb-3197	75	13	balance	balance	NOUN
ajbmeb-3197	75	14	information	information	NOUN
ajbmeb-3197	75	15	(	(	PUNCT
ajbmeb-3197	75	16	rakhimov	rakhimov	ADJ
ajbmeb-3197	75	17	and	and	CCONJ
ajbmeb-3197	75	18	kalandarova	kalandarova	PROPN
ajbmeb-3197	75	19	,	,	PUNCT
ajbmeb-3197	75	20	2019	2019	NUM
ajbmeb-3197	75	21	)	)	PUNCT
ajbmeb-3197	75	22	order	order	NOUN
ajbmeb-3197	75	23	of	of	ADP
ajbmeb-3197	75	24	changes	change	NOUN
ajbmeb-3197	75	25	variations	variation	NOUN
ajbmeb-3197	75	26	in	in	ADP
ajbmeb-3197	75	27	asset	asset	NOUN
ajbmeb-3197	75	28	–	–	PUNCT
ajbmeb-3197	75	29	liability	liability	NOUN
ajbmeb-3197	75	30	differences	difference	NOUN
ajbmeb-3197	75	31	liquidity	liquidity	NOUN
ajbmeb-3197	75	32	level	level	NOUN
ajbmeb-3197	75	33	case	case	NOUN
ajbmeb-3197	75	34	1	1	NUM
ajbmeb-3197	75	35	a1	a1	NOUN
ajbmeb-3197	75	36	≥	≥	NOUN
ajbmeb-3197	75	37	p1	p1	PROPN
ajbmeb-3197	75	38	a2	a2	PROPN
ajbmeb-3197	75	39	≥	≥	PROPN
ajbmeb-3197	75	40	p2	p2	PROPN
ajbmeb-3197	75	41	a3	a3	PROPN
ajbmeb-3197	75	42	≥	≥	NOUN
ajbmeb-3197	75	43	p3	p3	PROPN
ajbmeb-3197	75	44	a4	a4	PROPN
ajbmeb-3197	75	45	≤	≤	ADJ
ajbmeb-3197	75	46	p4	p4	ADJ
ajbmeb-3197	75	47	absolutely	absolutely	ADV
ajbmeb-3197	75	48	liquid	liquid	ADJ
ajbmeb-3197	75	49	balance	balance	NOUN
ajbmeb-3197	75	50	case	case	NOUN
ajbmeb-3197	75	51	2	2	NUM
ajbmeb-3197	75	52	a1	a1	NOUN
ajbmeb-3197	75	53	<	<	X
ajbmeb-3197	75	54	p1	p1	PROPN
ajbmeb-3197	75	55	a2	a2	PROPN
ajbmeb-3197	75	56	≥	≥	PROPN
ajbmeb-3197	75	57	p2	p2	PROPN
ajbmeb-3197	75	58	a3	a3	PROPN
ajbmeb-3197	75	59	≥	≥	NOUN
ajbmeb-3197	75	60	p3	p3	PROPN
ajbmeb-3197	75	61	a4	a4	PROPN
ajbmeb-3197	75	62	≤	≤	ADJ
ajbmeb-3197	75	63	p4	p4	ADJ
ajbmeb-3197	75	64	liquid	liquid	ADJ
ajbmeb-3197	75	65	balance	balance	NOUN
ajbmeb-3197	75	66	case	case	NOUN
ajbmeb-3197	75	67	3	3	NUM
ajbmeb-3197	75	68	a1	a1	NOUN
ajbmeb-3197	75	69	<	<	X
ajbmeb-3197	75	70	p1	p1	PROPN
ajbmeb-3197	75	71	a2	a2	PROPN
ajbmeb-3197	75	72	<	<	X
ajbmeb-3197	75	73	p2	p2	PROPN
ajbmeb-3197	75	74	a3	a3	PROPN
ajbmeb-3197	75	75	≥	≥	NOUN
ajbmeb-3197	75	76	p3	p3	PROPN
ajbmeb-3197	75	77	a4	a4	PROPN
ajbmeb-3197	75	78	≤	≤	ADJ
ajbmeb-3197	75	79	p4	p4	ADJ
ajbmeb-3197	75	80	illiquid	illiquid	ADJ
ajbmeb-3197	75	81	balance	balance	NOUN
ajbmeb-3197	75	82	case	case	NOUN
ajbmeb-3197	75	83	4	4	NUM
ajbmeb-3197	75	84	a1	a1	NOUN
ajbmeb-3197	75	85	<	<	X
ajbmeb-3197	75	86	p1	p1	PROPN
ajbmeb-3197	75	87	a2	a2	PROPN
ajbmeb-3197	75	88	<	<	X
ajbmeb-3197	75	89	p2	p2	PROPN
ajbmeb-3197	75	90	a3	a3	NOUN
ajbmeb-3197	75	91	<	<	X
ajbmeb-3197	75	92	p3	p3	PROPN
ajbmeb-3197	75	93	a4	a4	PROPN
ajbmeb-3197	75	94	≤	≤	ADJ
ajbmeb-3197	75	95	p4	p4	ADJ
ajbmeb-3197	75	96	critically	critically	ADV
ajbmeb-3197	75	97	illiquid	illiquid	ADJ
ajbmeb-3197	75	98	balance	balance	NOUN
ajbmeb-3197	75	99	in	in	ADP
ajbmeb-3197	75	100	order	order	NOUN
ajbmeb-3197	75	101	to	to	PART
ajbmeb-3197	75	102	develop	develop	VERB
ajbmeb-3197	75	103	recommendations	recommendation	NOUN
ajbmeb-3197	75	104	for	for	ADP
ajbmeb-3197	75	105	improving	improve	VERB
ajbmeb-3197	75	106	the	the	DET
ajbmeb-3197	75	107	analysis	analysis	NOUN
ajbmeb-3197	75	108	based	base	VERB
ajbmeb-3197	75	109	on	on	ADP
ajbmeb-3197	75	110	the	the	DET
ajbmeb-3197	75	111	use	use	NOUN
ajbmeb-3197	75	112	of	of	ADP
ajbmeb-3197	75	113	existing	exist	VERB
ajbmeb-3197	75	114	accounting	accounting	NOUN
ajbmeb-3197	75	115	information	information	NOUN
ajbmeb-3197	75	116	,	,	PUNCT
ajbmeb-3197	75	117	we	we	PRON
ajbmeb-3197	75	118	conducted	conduct	VERB
ajbmeb-3197	75	119	a	a	DET
ajbmeb-3197	75	120	financial	financial	ADJ
ajbmeb-3197	75	121	condition	condition	NOUN
ajbmeb-3197	75	122	assessment	assessment	NOUN
ajbmeb-3197	75	123	of	of	ADP
ajbmeb-3197	75	124	several	several	ADJ
ajbmeb-3197	75	125	business	business	NOUN
ajbmeb-3197	75	126	entities	entity	NOUN
ajbmeb-3197	75	127	.	.	PUNCT
ajbmeb-3197	76	1	in	in	ADP
ajbmeb-3197	76	2	particular	particular	ADJ
ajbmeb-3197	76	3	,	,	PUNCT
ajbmeb-3197	76	4	the	the	DET
ajbmeb-3197	76	5	analysis	analysis	NOUN
ajbmeb-3197	76	6	of	of	ADP
ajbmeb-3197	76	7	the	the	DET
ajbmeb-3197	76	8	financial	financial	ADJ
ajbmeb-3197	76	9	indicators	indicator	NOUN
ajbmeb-3197	76	10	reflecting	reflect	VERB
ajbmeb-3197	76	11	the	the	DET
ajbmeb-3197	76	12	condition	condition	NOUN
ajbmeb-3197	76	13	of	of	ADP
ajbmeb-3197	76	14	navoiyazot	navoiyazot	NOUN
ajbmeb-3197	76	15	joint	joint	ADJ
ajbmeb-3197	76	16	stock	stock	NOUN
ajbmeb-3197	76	17	company	company	NOUN
ajbmeb-3197	76	18	yielded	yield	VERB
ajbmeb-3197	76	19	the	the	DET
ajbmeb-3197	76	20	following	follow	VERB
ajbmeb-3197	76	21	results	result	NOUN
ajbmeb-3197	76	22	(	(	PUNCT
ajbmeb-3197	76	23	see	see	VERB
ajbmeb-3197	76	24	table	table	NOUN
ajbmeb-3197	76	25	3	3	NUM
ajbmeb-3197	76	26	)	)	PUNCT
ajbmeb-3197	76	27	.	.	PUNCT
ajbmeb-3197	77	1	table	table	NOUN
ajbmeb-3197	77	2	3	3	NUM
ajbmeb-3197	77	3	solvency	solvency	NOUN
ajbmeb-3197	77	4	indicators	indicator	NOUN
ajbmeb-3197	77	5	of	of	ADP
ajbmeb-3197	77	6	“	"	PUNCT
ajbmeb-3197	77	7	navoiyazot	navoiyazot	NOUN
ajbmeb-3197	77	8	”	"	PUNCT
ajbmeb-3197	77	9	joint	joint	ADJ
ajbmeb-3197	77	10	-	-	PUNCT
ajbmeb-3197	77	11	stock	stock	NOUN
ajbmeb-3197	77	12	company	company	NOUN
ajbmeb-3197	77	13	,	,	PUNCT
ajbmeb-3197	77	14	thousand	thousand	NUM
ajbmeb-3197	77	15	uzs	uzs	NOUN
ajbmeb-3197	77	16	no	no	DET
ajbmeb-3197	77	17	indicators	indicator	NOUN
ajbmeb-3197	77	18	2019	2019	NUM
ajbmeb-3197	77	19	2020	2020	NUM
ajbmeb-3197	77	20	2021	2021	NUM
ajbmeb-3197	77	21	2022	2022	NUM
ajbmeb-3197	77	22	2023	2023	NUM
ajbmeb-3197	77	23	1	1	NUM
ajbmeb-3197	77	24	current	current	ADJ
ajbmeb-3197	77	25	assets	asset	NOUN
ajbmeb-3197	77	26	1,126,334,752	1,126,334,752	NUM
ajbmeb-3197	77	27	909,401,487	909,401,487	NUM
ajbmeb-3197	77	28	1,777,189,363	1,777,189,363	NUM
ajbmeb-3197	77	29	2,907,117,956	2,907,117,956	NUM
ajbmeb-3197	77	30	3,298,163,223	3,298,163,223	NUM
ajbmeb-3197	77	31	2	2	NUM
ajbmeb-3197	77	32	current	current	ADJ
ajbmeb-3197	77	33	liabilities	liability	NOUN
ajbmeb-3197	77	34	1,109,336,002	1,109,336,002	NUM
ajbmeb-3197	77	35	1,327,191,988	1,327,191,988	NUM
ajbmeb-3197	77	36	1,312,857,708	1,312,857,708	NUM
ajbmeb-3197	77	37	2,076,475,666	2,076,475,666	NUM
ajbmeb-3197	77	38	2,971,439,594	2,971,439,594	NUM
ajbmeb-3197	77	39	3	3	NUM
ajbmeb-3197	77	40	current	current	ADJ
ajbmeb-3197	77	41	ratio	ratio	NOUN
ajbmeb-3197	77	42	1.065323356	1.065323356	NUM
ajbmeb-3197	77	43	0.685207186	0.685207186	NUM
ajbmeb-3197	77	44	1.353680107	1.353680107	NUM
ajbmeb-3197	77	45	1.427524033	1.427524033	NUM
ajbmeb-3197	77	46	1.10995466	1.10995466	NUM
ajbmeb-3197	77	47	source	source	NOUN
ajbmeb-3197	77	48	:	:	PUNCT
ajbmeb-3197	77	49	compiled	compile	VERB
ajbmeb-3197	77	50	by	by	ADP
ajbmeb-3197	77	51	the	the	DET
ajbmeb-3197	77	52	author	author	NOUN
ajbmeb-3197	77	53	based	base	VERB
ajbmeb-3197	77	54	on	on	ADP
ajbmeb-3197	77	55	the	the	DET
ajbmeb-3197	77	56	data	datum	NOUN
ajbmeb-3197	77	57	of	of	ADP
ajbmeb-3197	77	58	the	the	DET
ajbmeb-3197	77	59	economic	economic	ADJ
ajbmeb-3197	77	60	entity	entity	NOUN
ajbmeb-3197	77	61	.	.	PUNCT
ajbmeb-3197	78	1	if	if	SCONJ
ajbmeb-3197	78	2	we	we	PRON
ajbmeb-3197	78	3	interpret	interpret	VERB
ajbmeb-3197	78	4	the	the	DET
ajbmeb-3197	78	5	data	datum	NOUN
ajbmeb-3197	78	6	presented	present	VERB
ajbmeb-3197	78	7	in	in	ADP
ajbmeb-3197	78	8	the	the	DET
ajbmeb-3197	78	9	table	table	NOUN
ajbmeb-3197	78	10	,	,	PUNCT
ajbmeb-3197	78	11	the	the	DET
ajbmeb-3197	78	12	entity	entity	NOUN
ajbmeb-3197	78	13	’s	’s	PART
ajbmeb-3197	78	14	current	current	ADJ
ajbmeb-3197	78	15	ratio	ratio	NOUN
ajbmeb-3197	78	16	in	in	ADP
ajbmeb-3197	78	17	2019	2019	NUM
ajbmeb-3197	78	18	amounted	amount	VERB
ajbmeb-3197	78	19	to	to	ADP
ajbmeb-3197	78	20	1.06	1.06	NUM
ajbmeb-3197	78	21	,	,	PUNCT
ajbmeb-3197	78	22	which	which	PRON
ajbmeb-3197	78	23	is	be	AUX
ajbmeb-3197	78	24	0.14	0.14	NUM
ajbmeb-3197	78	25	points	point	NOUN
ajbmeb-3197	78	26	below	below	ADP
ajbmeb-3197	78	27	the	the	DET
ajbmeb-3197	78	28	recommended	recommend	VERB
ajbmeb-3197	78	29	benchmark	benchmark	NOUN
ajbmeb-3197	78	30	.	.	PUNCT
ajbmeb-3197	79	1	however	however	ADV
ajbmeb-3197	79	2	,	,	PUNCT
ajbmeb-3197	79	3	the	the	DET
ajbmeb-3197	79	4	fact	fact	NOUN
ajbmeb-3197	79	5	that	that	SCONJ
ajbmeb-3197	79	6	the	the	DET
ajbmeb-3197	79	7	ratio	ratio	NOUN
ajbmeb-3197	79	8	exceeds	exceed	VERB
ajbmeb-3197	79	9	one	one	NUM
ajbmeb-3197	79	10	reduces	reduce	VERB
ajbmeb-3197	79	11	concerns	concern	NOUN
ajbmeb-3197	79	12	regarding	regard	VERB
ajbmeb-3197	79	13	solvency	solvency	NOUN
ajbmeb-3197	79	14	.	.	PUNCT
ajbmeb-3197	80	1	in	in	ADP
ajbmeb-3197	80	2	contrast	contrast	NOUN
ajbmeb-3197	80	3	,	,	PUNCT
ajbmeb-3197	80	4	in	in	ADP
ajbmeb-3197	80	5	2020	2020	NUM
ajbmeb-3197	80	6	the	the	DET
ajbmeb-3197	80	7	ratio	ratio	NOUN
ajbmeb-3197	80	8	declined	decline	VERB
ajbmeb-3197	80	9	to	to	ADP
ajbmeb-3197	80	10	0.68	0.68	NUM
ajbmeb-3197	80	11	,	,	PUNCT
ajbmeb-3197	80	12	indicating	indicate	VERB
ajbmeb-3197	80	13	not	not	PART
ajbmeb-3197	80	14	only	only	ADV
ajbmeb-3197	80	15	a	a	DET
ajbmeb-3197	80	16	level	level	NOUN
ajbmeb-3197	80	17	below	below	ADP
ajbmeb-3197	80	18	one	one	NUM
ajbmeb-3197	80	19	but	but	CCONJ
ajbmeb-3197	80	20	also	also	ADV
ajbmeb-3197	80	21	nearly	nearly	ADV
ajbmeb-3197	80	22	two	two	NUM
ajbmeb-3197	80	23	times	time	NOUN
ajbmeb-3197	80	24	lower	low	ADJ
ajbmeb-3197	80	25	than	than	ADP
ajbmeb-3197	80	26	the	the	DET
ajbmeb-3197	80	27	recommended	recommend	VERB
ajbmeb-3197	80	28	norm	norm	NOUN
ajbmeb-3197	80	29	of	of	ADP
ajbmeb-3197	80	30	1.2	1.2	NUM
ajbmeb-3197	80	31	.	.	PUNCT
ajbmeb-3197	81	1	in	in	ADP
ajbmeb-3197	81	2	2021	2021	NUM
ajbmeb-3197	81	3	the	the	DET
ajbmeb-3197	81	4	situation	situation	NOUN
ajbmeb-3197	81	5	improved	improve	VERB
ajbmeb-3197	81	6	sharply	sharply	ADV
ajbmeb-3197	81	7	,	,	PUNCT
ajbmeb-3197	81	8	with	with	ADP
ajbmeb-3197	81	9	the	the	DET
ajbmeb-3197	81	10	ratio	ratio	NOUN
ajbmeb-3197	81	11	rising	rise	VERB
ajbmeb-3197	81	12	to	to	ADP
ajbmeb-3197	81	13	1.35	1.35	NUM
ajbmeb-3197	81	14	,	,	PUNCT
ajbmeb-3197	81	15	and	and	CCONJ
ajbmeb-3197	81	16	further	far	ADV
ajbmeb-3197	81	17	to	to	ADP
ajbmeb-3197	81	18	1.43	1.43	NUM
ajbmeb-3197	81	19	in	in	ADP
ajbmeb-3197	81	20	2022	2022	NUM
ajbmeb-3197	81	21	,	,	PUNCT
ajbmeb-3197	81	22	exceeding	exceed	VERB
ajbmeb-3197	81	23	the	the	DET
ajbmeb-3197	81	24	recommended	recommend	VERB
ajbmeb-3197	81	25	benchmark	benchmark	NOUN
ajbmeb-3197	81	26	by	by	ADP
ajbmeb-3197	81	27	0.15	0.15	NUM
ajbmeb-3197	81	28	and	and	CCONJ
ajbmeb-3197	81	29	0.23	0.23	NUM
ajbmeb-3197	81	30	points	point	NOUN
ajbmeb-3197	81	31	,	,	PUNCT
ajbmeb-3197	81	32	respectively	respectively	ADV
ajbmeb-3197	81	33	.	.	PUNCT
ajbmeb-3197	82	1	in	in	ADP
ajbmeb-3197	82	2	2023	2023	NUM
ajbmeb-3197	82	3	,	,	PUNCT
ajbmeb-3197	82	4	however	however	ADV
ajbmeb-3197	82	5	,	,	PUNCT
ajbmeb-3197	82	6	the	the	DET
ajbmeb-3197	82	7	ratio	ratio	NOUN
ajbmeb-3197	82	8	decreased	decrease	VERB
ajbmeb-3197	82	9	again	again	ADV
ajbmeb-3197	82	10	to	to	ADP
ajbmeb-3197	82	11	1.11	1.11	NUM
ajbmeb-3197	82	12	.	.	PUNCT
ajbmeb-3197	83	1	according	accord	VERB
ajbmeb-3197	83	2	to	to	ADP
ajbmeb-3197	83	3	preliminary	preliminary	ADJ
ajbmeb-3197	83	4	calculations	calculation	NOUN
ajbmeb-3197	83	5	,	,	PUNCT
ajbmeb-3197	83	6	the	the	DET
ajbmeb-3197	83	7	entity	entity	NOUN
ajbmeb-3197	83	8	was	be	AUX
ajbmeb-3197	83	9	considered	consider	VERB
ajbmeb-3197	83	10	solvent	solvent	ADJ
ajbmeb-3197	83	11	in	in	ADP
ajbmeb-3197	83	12	2021	2021	NUM
ajbmeb-3197	83	13	and	and	CCONJ
ajbmeb-3197	83	14	2022	2022	NUM
ajbmeb-3197	83	15	.	.	PUNCT
ajbmeb-3197	84	1	although	although	SCONJ
ajbmeb-3197	84	2	the	the	DET
ajbmeb-3197	84	3	ratios	ratio	NOUN
ajbmeb-3197	84	4	in	in	ADP
ajbmeb-3197	84	5	2019	2019	NUM
ajbmeb-3197	84	6	and	and	CCONJ
ajbmeb-3197	84	7	2023	2023	NUM
ajbmeb-3197	84	8	did	do	AUX
ajbmeb-3197	84	9	not	not	PART
ajbmeb-3197	84	10	reach	reach	VERB
ajbmeb-3197	84	11	the	the	DET
ajbmeb-3197	84	12	recommended	recommend	VERB
ajbmeb-3197	84	13	benchmark	benchmark	NOUN
ajbmeb-3197	84	14	,	,	PUNCT
ajbmeb-3197	84	15	they	they	PRON
ajbmeb-3197	84	16	did	do	AUX
ajbmeb-3197	84	17	not	not	PART
ajbmeb-3197	84	18	indicate	indicate	VERB
ajbmeb-3197	84	19	a	a	DET
ajbmeb-3197	84	20	critical	critical	ADJ
ajbmeb-3197	84	21	situation	situation	NOUN
ajbmeb-3197	84	22	.	.	PUNCT
ajbmeb-3197	85	1	however	however	ADV
ajbmeb-3197	85	2	,	,	PUNCT
ajbmeb-3197	85	3	the	the	DET
ajbmeb-3197	85	4	sharp	sharp	ADJ
ajbmeb-3197	85	5	decline	decline	NOUN
ajbmeb-3197	85	6	in	in	ADP
ajbmeb-3197	85	7	the	the	DET
ajbmeb-3197	85	8	current	current	ADJ
ajbmeb-3197	85	9	ratio	ratio	NOUN
ajbmeb-3197	85	10	in	in	ADP
ajbmeb-3197	85	11	2020	2020	NUM
ajbmeb-3197	85	12	,	,	PUNCT
ajbmeb-3197	85	13	compared	compare	VERB
ajbmeb-3197	85	14	both	both	ADV
ajbmeb-3197	85	15	to	to	ADP
ajbmeb-3197	85	16	previous	previous	ADJ
ajbmeb-3197	85	17	years	year	NOUN
ajbmeb-3197	85	18	and	and	CCONJ
ajbmeb-3197	85	19	to	to	ADP
ajbmeb-3197	85	20	the	the	DET
ajbmeb-3197	85	21	recommended	recommend	VERB
ajbmeb-3197	85	22	level	level	NOUN
ajbmeb-3197	85	23	,	,	PUNCT
ajbmeb-3197	85	24	is	be	AUX
ajbmeb-3197	85	25	considered	consider	VERB
ajbmeb-3197	85	26	alarming	alarming	ADJ
ajbmeb-3197	85	27	.	.	PUNCT
ajbmeb-3197	86	1	the	the	DET
ajbmeb-3197	86	2	analysis	analysis	NOUN
ajbmeb-3197	86	3	shows	show	VERB
ajbmeb-3197	86	4	that	that	SCONJ
ajbmeb-3197	86	5	this	this	DET
ajbmeb-3197	86	6	outcome	outcome	NOUN
ajbmeb-3197	86	7	was	be	AUX
ajbmeb-3197	86	8	largely	largely	ADV
ajbmeb-3197	86	9	driven	drive	VERB
ajbmeb-3197	86	10	by	by	ADP
ajbmeb-3197	86	11	the	the	DET
ajbmeb-3197	86	12	covid-19	covid-19	PROPN
ajbmeb-3197	86	13	pandemic	pandemic	NOUN
ajbmeb-3197	86	14	and	and	CCONJ
ajbmeb-3197	86	15	the	the	DET
ajbmeb-3197	86	16	economic	economic	ADJ
ajbmeb-3197	86	17	stagnation	stagnation	NOUN
ajbmeb-3197	86	18	caused	cause	VERB
ajbmeb-3197	86	19	by	by	ADP
ajbmeb-3197	86	20	it	it	PRON
ajbmeb-3197	86	21	.	.	PUNCT
ajbmeb-3197	87	1	american	american	PROPN
ajbmeb-3197	87	2	journal	journal	PROPN
ajbmeb-3197	87	3	of	of	ADP
ajbmeb-3197	87	4	business	business	NOUN
ajbmeb-3197	87	5	management	management	NOUN
ajbmeb-3197	87	6	,	,	PUNCT
ajbmeb-3197	87	7	economics	economic	NOUN
ajbmeb-3197	87	8	and	and	CCONJ
ajbmeb-3197	87	9	banking	banking	NOUN
ajbmeb-3197	87	10	volume	volume	NOUN
ajbmeb-3197	87	11	43	43	NUM
ajbmeb-3197	88	1	december2025	december2025	PROPN
ajbmeb-3197	88	2	p	p	PROPN
ajbmeb-3197	88	3	a	a	DET
ajbmeb-3197	88	4	g	g	NOUN
ajbmeb-3197	88	5	e	e	NOUN
ajbmeb-3197	88	6	|	|	NOUN
ajbmeb-3197	88	7	30	30	NUM
ajbmeb-3197	88	8	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3197	88	9	next	next	ADV
ajbmeb-3197	88	10	,	,	PUNCT
ajbmeb-3197	88	11	in	in	ADP
ajbmeb-3197	88	12	accordance	accordance	NOUN
ajbmeb-3197	88	13	with	with	ADP
ajbmeb-3197	88	14	the	the	DET
ajbmeb-3197	88	15	existing	exist	VERB
ajbmeb-3197	88	16	methodology	methodology	NOUN
ajbmeb-3197	88	17	,	,	PUNCT
ajbmeb-3197	88	18	we	we	PRON
ajbmeb-3197	88	19	will	will	AUX
ajbmeb-3197	88	20	assess	assess	VERB
ajbmeb-3197	88	21	the	the	DET
ajbmeb-3197	88	22	entity	entity	NOUN
ajbmeb-3197	88	23	’s	’s	PART
ajbmeb-3197	88	24	solvency	solvency	NOUN
ajbmeb-3197	88	25	and	and	CCONJ
ajbmeb-3197	88	26	overall	overall	ADJ
ajbmeb-3197	88	27	financial	financial	ADJ
ajbmeb-3197	88	28	condition	condition	NOUN
ajbmeb-3197	88	29	by	by	ADP
ajbmeb-3197	88	30	analyzing	analyze	VERB
ajbmeb-3197	88	31	the	the	DET
ajbmeb-3197	88	32	liquidity	liquidity	NOUN
ajbmeb-3197	88	33	of	of	ADP
ajbmeb-3197	88	34	its	its	PRON
ajbmeb-3197	88	35	assets	asset	NOUN
ajbmeb-3197	88	36	and	and	CCONJ
ajbmeb-3197	88	37	liabilities	liability	NOUN
ajbmeb-3197	88	38	.	.	PUNCT
ajbmeb-3197	89	1	as	as	ADP
ajbmeb-3197	89	2	a	a	DET
ajbmeb-3197	89	3	first	first	ADJ
ajbmeb-3197	89	4	step	step	NOUN
ajbmeb-3197	89	5	,	,	PUNCT
ajbmeb-3197	89	6	we	we	PRON
ajbmeb-3197	89	7	classify	classify	VERB
ajbmeb-3197	89	8	the	the	DET
ajbmeb-3197	89	9	composition	composition	NOUN
ajbmeb-3197	89	10	of	of	ADP
ajbmeb-3197	89	11	assets	asset	NOUN
ajbmeb-3197	89	12	according	accord	VERB
ajbmeb-3197	89	13	to	to	ADP
ajbmeb-3197	89	14	their	their	PRON
ajbmeb-3197	89	15	liquidity	liquidity	NOUN
ajbmeb-3197	89	16	(	(	PUNCT
ajbmeb-3197	89	17	see	see	VERB
ajbmeb-3197	89	18	table	table	NOUN
ajbmeb-3197	89	19	4	4	NUM
ajbmeb-3197	89	20	)	)	PUNCT
ajbmeb-3197	89	21	.	.	PUNCT
ajbmeb-3197	90	1	based	base	VERB
ajbmeb-3197	90	2	on	on	ADP
ajbmeb-3197	90	3	the	the	DET
ajbmeb-3197	90	4	table	table	NOUN
ajbmeb-3197	90	5	data	datum	NOUN
ajbmeb-3197	90	6	and	and	CCONJ
ajbmeb-3197	90	7	the	the	DET
ajbmeb-3197	90	8	entity	entity	NOUN
ajbmeb-3197	90	9	’s	’s	PART
ajbmeb-3197	90	10	balance	balance	NOUN
ajbmeb-3197	90	11	sheet	sheet	NOUN
ajbmeb-3197	90	12	information	information	NOUN
ajbmeb-3197	90	13	,	,	PUNCT
ajbmeb-3197	90	14	assets	asset	NOUN
ajbmeb-3197	90	15	(	(	PUNCT
ajbmeb-3197	90	16	a1	a1	NOUN
ajbmeb-3197	90	17	–	–	PUNCT
ajbmeb-3197	90	18	a4	a4	NUM
ajbmeb-3197	90	19	)	)	PUNCT
ajbmeb-3197	90	20	,	,	PUNCT
ajbmeb-3197	90	21	liabilities	liability	NOUN
ajbmeb-3197	90	22	,	,	PUNCT
ajbmeb-3197	90	23	and	and	CCONJ
ajbmeb-3197	90	24	equity	equity	NOUN
ajbmeb-3197	90	25	(	(	PUNCT
ajbmeb-3197	90	26	p1	p1	PROPN
ajbmeb-3197	90	27	–	–	PUNCT
ajbmeb-3197	90	28	p4	p4	ADJ
ajbmeb-3197	90	29	)	)	PUNCT
ajbmeb-3197	90	30	were	be	AUX
ajbmeb-3197	90	31	grouped	group	VERB
ajbmeb-3197	90	32	accordingly	accordingly	ADV
ajbmeb-3197	90	33	.	.	PUNCT
ajbmeb-3197	91	1	this	this	DET
ajbmeb-3197	91	2	classification	classification	NOUN
ajbmeb-3197	91	3	follows	follow	VERB
ajbmeb-3197	91	4	the	the	DET
ajbmeb-3197	91	5	categories	category	NOUN
ajbmeb-3197	91	6	initially	initially	ADV
ajbmeb-3197	91	7	presented	present	VERB
ajbmeb-3197	91	8	in	in	ADP
ajbmeb-3197	91	9	methodological	methodological	ADJ
ajbmeb-3197	91	10	sources	source	NOUN
ajbmeb-3197	91	11	.	.	PUNCT
ajbmeb-3197	92	1	as	as	ADP
ajbmeb-3197	92	2	a	a	DET
ajbmeb-3197	92	3	result	result	NOUN
ajbmeb-3197	92	4	,	,	PUNCT
ajbmeb-3197	92	5	the	the	DET
ajbmeb-3197	92	6	situation	situation	NOUN
ajbmeb-3197	92	7	shown	show	VERB
ajbmeb-3197	92	8	in	in	ADP
ajbmeb-3197	92	9	table	table	NOUN
ajbmeb-3197	92	10	4	4	NUM
ajbmeb-3197	92	11	was	be	AUX
ajbmeb-3197	92	12	derived	derive	VERB
ajbmeb-3197	92	13	.	.	PUNCT
ajbmeb-3197	93	1	table	table	NOUN
ajbmeb-3197	93	2	4	4	NUM
ajbmeb-3197	93	3	liquidity	liquidity	NOUN
ajbmeb-3197	93	4	-	-	PUNCT
ajbmeb-3197	93	5	based	base	VERB
ajbmeb-3197	93	6	classification	classification	NOUN
ajbmeb-3197	93	7	of	of	ADP
ajbmeb-3197	93	8	assets	asset	NOUN
ajbmeb-3197	93	9	and	and	CCONJ
ajbmeb-3197	93	10	liabilities	liability	NOUN
ajbmeb-3197	93	11	(	(	PUNCT
ajbmeb-3197	93	12	2019–2023	2019–2023	NUM
ajbmeb-3197	93	13	)	)	PUNCT
ajbmeb-3197	93	14	no	no	DET
ajbmeb-3197	93	15	indicators	indicator	NOUN
ajbmeb-3197	93	16	2019	2019	NUM
ajbmeb-3197	93	17	2020	2020	NUM
ajbmeb-3197	93	18	2021	2021	NUM
ajbmeb-3197	93	19	2022	2022	NUM
ajbmeb-3197	93	20	2023	2023	NUM
ajbmeb-3197	93	21	group	group	NOUN
ajbmeb-3197	93	22	1	1	NUM
ajbmeb-3197	93	23	long	long	ADJ
ajbmeb-3197	93	24	-	-	PUNCT
ajbmeb-3197	93	25	term	term	NOUN
ajbmeb-3197	93	26	assets	asset	NOUN
ajbmeb-3197	93	27	11155384920	11155384920	NUM
ajbmeb-3197	93	28	13102673275	13102673275	NUM
ajbmeb-3197	93	29	16451253926	16451253926	NUM
ajbmeb-3197	93	30	14672267237	14672267237	NUM
ajbmeb-3197	93	31	13798476151	13798476151	NUM
ajbmeb-3197	93	32	a4	a4	NOUN
ajbmeb-3197	93	33	2	2	NUM
ajbmeb-3197	93	34	inventories	inventory	NOUN
ajbmeb-3197	93	35	,	,	PUNCT
ajbmeb-3197	93	36	total	total	NOUN
ajbmeb-3197	93	37	690791967	690791967	NUM
ajbmeb-3197	93	38	564726832	564726832	NUM
ajbmeb-3197	93	39	826356275	826356275	NUM
ajbmeb-3197	93	40	1948372703	1948372703	NUM
ajbmeb-3197	93	41	2365808946	2365808946	NUM
ajbmeb-3197	93	42	a3	a3	NOUN
ajbmeb-3197	93	43	3	3	NUM
ajbmeb-3197	93	44	accounts	account	NOUN
ajbmeb-3197	93	45	receivable	receivable	ADJ
ajbmeb-3197	93	46	137230817	137230817	NUM
ajbmeb-3197	93	47	125426731	125426731	NUM
ajbmeb-3197	93	48	267806696	267806696	NUM
ajbmeb-3197	93	49	429767593	429767593	NUM
ajbmeb-3197	93	50	487700025	487700025	NUM
ajbmeb-3197	93	51	a2	a2	PROPN
ajbmeb-3197	93	52	4	4	NUM
ajbmeb-3197	93	53	cash	cash	NOUN
ajbmeb-3197	93	54	and	and	CCONJ
ajbmeb-3197	93	55	cash	cash	NOUN
ajbmeb-3197	93	56	equivalents	equivalent	NOUN
ajbmeb-3197	93	57	,	,	PUNCT
ajbmeb-3197	93	58	total	total	ADJ
ajbmeb-3197	93	59	277282474	277282474	NUM
ajbmeb-3197	93	60	31152236	31152236	NUM
ajbmeb-3197	93	61	561320381	561320381	NUM
ajbmeb-3197	93	62	381365028	381365028	NUM
ajbmeb-3197	93	63	87438965	87438965	NUM
ajbmeb-3197	93	64	a1	a1	NOUN
ajbmeb-3197	93	65	5	5	NUM
ajbmeb-3197	93	66	long	long	ADJ
ajbmeb-3197	93	67	-	-	PUNCT
ajbmeb-3197	93	68	term	term	NOUN
ajbmeb-3197	93	69	liabilities	liability	NOUN
ajbmeb-3197	93	70	,	,	PUNCT
ajbmeb-3197	93	71	total	total	NOUN
ajbmeb-3197	93	72	10213161606	10213161606	NUM
ajbmeb-3197	93	73	11531303336	11531303336	NUM
ajbmeb-3197	93	74	14576516348	14576516348	NUM
ajbmeb-3197	93	75	12381537197	12381537197	NUM
ajbmeb-3197	93	76	11165498163	11165498163	NUM
ajbmeb-3197	93	77	p3	p3	PROPN
ajbmeb-3197	93	78	6	6	NUM
ajbmeb-3197	93	79	current	current	ADJ
ajbmeb-3197	93	80	liabilities	liability	NOUN
ajbmeb-3197	93	81	1107759727	1107759727	NUM
ajbmeb-3197	93	82	1025615578	1025615578	NUM
ajbmeb-3197	93	83	425521370	425521370	NUM
ajbmeb-3197	93	84	1065826662	1065826662	NUM
ajbmeb-3197	93	85	1820148427	1820148427	NUM
ajbmeb-3197	93	86	p2	p2	NOUN
ajbmeb-3197	93	87	7	7	NUM
ajbmeb-3197	93	88	short	short	ADJ
ajbmeb-3197	93	89	-	-	PUNCT
ajbmeb-3197	93	90	term	term	NOUN
ajbmeb-3197	93	91	bank	bank	NOUN
ajbmeb-3197	93	92	loans	loan	NOUN
ajbmeb-3197	93	93	0	0	NUM
ajbmeb-3197	93	94	0	0	NUM
ajbmeb-3197	93	95	0	0	NUM
ajbmeb-3197	93	96	100000000	100000000	NUM
ajbmeb-3197	93	97	220795500	220795500	NUM
ajbmeb-3197	93	98	p1	p1	NOUN
ajbmeb-3197	93	99	8	8	NUM
ajbmeb-3197	93	100	short	short	ADJ
ajbmeb-3197	93	101	-	-	PUNCT
ajbmeb-3197	93	102	term	term	NOUN
ajbmeb-3197	93	103	borrowings	borrowing	NOUN
ajbmeb-3197	93	104	1576275	1576275	NUM
ajbmeb-3197	93	105	301576410	301576410	NUM
ajbmeb-3197	93	106	887336338	887336338	NUM
ajbmeb-3197	93	107	870649004	870649004	NUM
ajbmeb-3197	93	108	930495667	930495667	NUM
ajbmeb-3197	93	109	p1	p1	NOUN
ajbmeb-3197	93	110	9	9	NUM
ajbmeb-3197	93	111	equity	equity	NOUN
ajbmeb-3197	93	112	959222064	959222064	NUM
ajbmeb-3197	93	113	1153579438	1153579438	NUM
ajbmeb-3197	93	114	2339069233	2339069233	NUM
ajbmeb-3197	93	115	3161372330	3161372330	NUM
ajbmeb-3197	93	116	2959701617	2959701617	NUM
ajbmeb-3197	93	117	p4	p4	NOUN
ajbmeb-3197	93	118	if	if	SCONJ
ajbmeb-3197	93	119	we	we	PRON
ajbmeb-3197	93	120	examine	examine	VERB
ajbmeb-3197	93	121	the	the	DET
ajbmeb-3197	93	122	results	result	NOUN
ajbmeb-3197	93	123	carefully	carefully	ADV
ajbmeb-3197	93	124	,	,	PUNCT
ajbmeb-3197	93	125	it	it	PRON
ajbmeb-3197	93	126	becomes	become	VERB
ajbmeb-3197	93	127	evident	evident	ADJ
ajbmeb-3197	93	128	that	that	SCONJ
ajbmeb-3197	93	129	the	the	DET
ajbmeb-3197	93	130	conclusions	conclusion	NOUN
ajbmeb-3197	93	131	derived	derive	VERB
ajbmeb-3197	93	132	from	from	ADP
ajbmeb-3197	93	133	the	the	DET
ajbmeb-3197	93	134	balancesheet	balancesheet	NOUN
ajbmeb-3197	93	135	liquidity	liquidity	NOUN
ajbmeb-3197	93	136	analysis	analysis	NOUN
ajbmeb-3197	93	137	do	do	AUX
ajbmeb-3197	93	138	not	not	PART
ajbmeb-3197	93	139	correspond	correspond	VERB
ajbmeb-3197	93	140	to	to	ADP
ajbmeb-3197	93	141	the	the	DET
ajbmeb-3197	93	142	results	result	NOUN
ajbmeb-3197	93	143	obtained	obtain	VERB
ajbmeb-3197	93	144	from	from	ADP
ajbmeb-3197	93	145	the	the	DET
ajbmeb-3197	93	146	entity	entity	NOUN
ajbmeb-3197	93	147	’s	’s	PART
ajbmeb-3197	93	148	solvency	solvency	NOUN
ajbmeb-3197	93	149	assessment	assessment	NOUN
ajbmeb-3197	93	150	.	.	PUNCT
ajbmeb-3197	94	1	in	in	ADP
ajbmeb-3197	94	2	particular	particular	ADJ
ajbmeb-3197	94	3	,	,	PUNCT
ajbmeb-3197	94	4	when	when	SCONJ
ajbmeb-3197	94	5	solvency	solvency	NOUN
ajbmeb-3197	94	6	was	be	AUX
ajbmeb-3197	94	7	calculated	calculate	VERB
ajbmeb-3197	94	8	based	base	VERB
ajbmeb-3197	94	9	on	on	ADP
ajbmeb-3197	94	10	the	the	DET
ajbmeb-3197	94	11	2021	2021	NUM
ajbmeb-3197	94	12	balance	balance	NOUN
ajbmeb-3197	94	13	sheet	sheet	NOUN
ajbmeb-3197	94	14	,	,	PUNCT
ajbmeb-3197	94	15	the	the	DET
ajbmeb-3197	94	16	current	current	ADJ
ajbmeb-3197	94	17	ratio	ratio	NOUN
ajbmeb-3197	94	18	amounted	amount	VERB
ajbmeb-3197	94	19	to	to	ADP
ajbmeb-3197	94	20	1.35	1.35	NUM
ajbmeb-3197	94	21	,	,	PUNCT
ajbmeb-3197	94	22	indicating	indicate	VERB
ajbmeb-3197	94	23	solvency	solvency	NOUN
ajbmeb-3197	94	24	;	;	PUNCT
ajbmeb-3197	94	25	however	however	ADV
ajbmeb-3197	94	26	,	,	PUNCT
ajbmeb-3197	94	27	the	the	DET
ajbmeb-3197	94	28	liquidity	liquidity	NOUN
ajbmeb-3197	94	29	analysis	analysis	NOUN
ajbmeb-3197	94	30	shows	show	VERB
ajbmeb-3197	94	31	an	an	DET
ajbmeb-3197	94	32	extremely	extremely	ADV
ajbmeb-3197	94	33	unfavorable	unfavorable	ADJ
ajbmeb-3197	94	34	indicator	indicator	NOUN
ajbmeb-3197	94	35	,	,	PUNCT
ajbmeb-3197	94	36	reflecting	reflect	VERB
ajbmeb-3197	94	37	a	a	DET
ajbmeb-3197	94	38	situation	situation	NOUN
ajbmeb-3197	94	39	close	close	ADJ
ajbmeb-3197	94	40	to	to	ADP
ajbmeb-3197	94	41	insolvency	insolvency	NOUN
ajbmeb-3197	94	42	or	or	CCONJ
ajbmeb-3197	94	43	even	even	ADV
ajbmeb-3197	94	44	potential	potential	ADJ
ajbmeb-3197	94	45	bankruptcy	bankruptcy	NOUN
ajbmeb-3197	94	46	.	.	PUNCT
ajbmeb-3197	95	1	the	the	DET
ajbmeb-3197	95	2	same	same	ADJ
ajbmeb-3197	95	3	contradiction	contradiction	NOUN
ajbmeb-3197	95	4	is	be	AUX
ajbmeb-3197	95	5	observed	observe	VERB
ajbmeb-3197	95	6	for	for	ADP
ajbmeb-3197	95	7	2022	2022	NUM
ajbmeb-3197	95	8	and	and	CCONJ
ajbmeb-3197	95	9	2023	2023	NUM
ajbmeb-3197	95	10	.	.	PUNCT
ajbmeb-3197	96	1	although	although	SCONJ
ajbmeb-3197	96	2	the	the	DET
ajbmeb-3197	96	3	numerical	numerical	ADJ
ajbmeb-3197	96	4	results	result	NOUN
ajbmeb-3197	96	5	for	for	ADP
ajbmeb-3197	96	6	these	these	DET
ajbmeb-3197	96	7	years	year	NOUN
ajbmeb-3197	96	8	allow	allow	VERB
ajbmeb-3197	96	9	classifying	classify	VERB
ajbmeb-3197	96	10	the	the	DET
ajbmeb-3197	96	11	entity	entity	NOUN
ajbmeb-3197	96	12	as	as	ADP
ajbmeb-3197	96	13	solvent	solvent	NOUN
ajbmeb-3197	96	14	,	,	PUNCT
ajbmeb-3197	96	15	the	the	DET
ajbmeb-3197	96	16	balance	balance	NOUN
ajbmeb-3197	96	17	-	-	PUNCT
ajbmeb-3197	96	18	sheet	sheet	NOUN
ajbmeb-3197	96	19	liquidity	liquidity	NOUN
ajbmeb-3197	96	20	indicators	indicator	NOUN
ajbmeb-3197	96	21	simultaneously	simultaneously	ADV
ajbmeb-3197	96	22	suggest	suggest	VERB
ajbmeb-3197	96	23	a	a	DET
ajbmeb-3197	96	24	distressed	distressed	ADJ
ajbmeb-3197	96	25	financial	financial	ADJ
ajbmeb-3197	96	26	position	position	NOUN
ajbmeb-3197	96	27	.	.	PUNCT
ajbmeb-3197	97	1	this	this	DET
ajbmeb-3197	97	2	inconsistency	inconsistency	NOUN
ajbmeb-3197	97	3	implies	imply	VERB
ajbmeb-3197	97	4	that	that	SCONJ
ajbmeb-3197	97	5	balance	balance	NOUN
ajbmeb-3197	97	6	-	-	PUNCT
ajbmeb-3197	97	7	sheet	sheet	NOUN
ajbmeb-3197	97	8	quantitative	quantitative	ADJ
ajbmeb-3197	97	9	indicators	indicator	NOUN
ajbmeb-3197	97	10	do	do	AUX
ajbmeb-3197	97	11	not	not	PART
ajbmeb-3197	97	12	always	always	ADV
ajbmeb-3197	97	13	provide	provide	VERB
ajbmeb-3197	97	14	the	the	DET
ajbmeb-3197	97	15	expected	expect	VERB
ajbmeb-3197	97	16	or	or	CCONJ
ajbmeb-3197	97	17	accurate	accurate	ADJ
ajbmeb-3197	97	18	reflection	reflection	NOUN
ajbmeb-3197	97	19	of	of	ADP
ajbmeb-3197	97	20	the	the	DET
ajbmeb-3197	97	21	entity	entity	NOUN
ajbmeb-3197	97	22	’s	’s	PART
ajbmeb-3197	97	23	actual	actual	ADJ
ajbmeb-3197	97	24	financial	financial	ADJ
ajbmeb-3197	97	25	state	state	NOUN
ajbmeb-3197	97	26	.	.	PUNCT
ajbmeb-3197	98	1	the	the	DET
ajbmeb-3197	98	2	discrepancy	discrepancy	NOUN
ajbmeb-3197	98	3	between	between	ADP
ajbmeb-3197	98	4	the	the	DET
ajbmeb-3197	98	5	liquidity	liquidity	NOUN
ajbmeb-3197	98	6	analysis	analysis	NOUN
ajbmeb-3197	98	7	and	and	CCONJ
ajbmeb-3197	98	8	the	the	DET
ajbmeb-3197	98	9	solvency	solvency	NOUN
ajbmeb-3197	98	10	assessment	assessment	NOUN
ajbmeb-3197	98	11	persists	persist	VERB
ajbmeb-3197	98	12	across	across	ADP
ajbmeb-3197	98	13	the	the	DET
ajbmeb-3197	98	14	years	year	NOUN
ajbmeb-3197	98	15	analyzed	analyze	VERB
ajbmeb-3197	98	16	.	.	PUNCT
ajbmeb-3197	99	1	as	as	SCONJ
ajbmeb-3197	99	2	noted	note	VERB
ajbmeb-3197	99	3	,	,	PUNCT
ajbmeb-3197	99	4	despite	despite	SCONJ
ajbmeb-3197	99	5	a	a	DET
ajbmeb-3197	99	6	current	current	ADJ
ajbmeb-3197	99	7	ratio	ratio	NOUN
ajbmeb-3197	99	8	of	of	ADP
ajbmeb-3197	99	9	1.35	1.35	NUM
ajbmeb-3197	99	10	in	in	ADP
ajbmeb-3197	99	11	2021	2021	NUM
ajbmeb-3197	99	12	,	,	PUNCT
ajbmeb-3197	99	13	the	the	DET
ajbmeb-3197	99	14	liquidity	liquidity	NOUN
ajbmeb-3197	99	15	assessment	assessment	NOUN
ajbmeb-3197	99	16	indicates	indicate	VERB
ajbmeb-3197	99	17	an	an	DET
ajbmeb-3197	99	18	extremely	extremely	ADV
ajbmeb-3197	99	19	weak	weak	ADJ
ajbmeb-3197	99	20	position	position	NOUN
ajbmeb-3197	99	21	—	—	PUNCT
ajbmeb-3197	99	22	one	one	NUM
ajbmeb-3197	99	23	characteristic	characteristic	NOUN
ajbmeb-3197	99	24	of	of	ADP
ajbmeb-3197	99	25	financial	financial	ADJ
ajbmeb-3197	99	26	distress	distress	NOUN
ajbmeb-3197	99	27	.	.	PUNCT
ajbmeb-3197	100	1	similarly	similarly	ADV
ajbmeb-3197	100	2	,	,	PUNCT
ajbmeb-3197	100	3	in	in	ADP
ajbmeb-3197	100	4	2022	2022	NUM
ajbmeb-3197	100	5	and	and	CCONJ
ajbmeb-3197	100	6	2023	2023	NUM
ajbmeb-3197	100	7	,	,	PUNCT
ajbmeb-3197	100	8	the	the	DET
ajbmeb-3197	100	9	entity	entity	NOUN
ajbmeb-3197	100	10	appears	appear	VERB
ajbmeb-3197	100	11	solvent	solvent	ADJ
ajbmeb-3197	100	12	according	accord	VERB
ajbmeb-3197	100	13	to	to	ADP
ajbmeb-3197	100	14	classical	classical	ADJ
ajbmeb-3197	100	15	solvency	solvency	NOUN
ajbmeb-3197	100	16	ratios	ratio	NOUN
ajbmeb-3197	100	17	,	,	PUNCT
ajbmeb-3197	100	18	yet	yet	ADV
ajbmeb-3197	100	19	balance	balance	NOUN
ajbmeb-3197	100	20	-	-	PUNCT
ajbmeb-3197	100	21	sheet	sheet	NOUN
ajbmeb-3197	100	22	liquidity	liquidity	NOUN
ajbmeb-3197	100	23	results	result	NOUN
ajbmeb-3197	100	24	indicate	indicate	VERB
ajbmeb-3197	100	25	a	a	DET
ajbmeb-3197	100	26	state	state	NOUN
ajbmeb-3197	100	27	of	of	ADP
ajbmeb-3197	100	28	financial	financial	ADJ
ajbmeb-3197	100	29	instability	instability	NOUN
ajbmeb-3197	100	30	.	.	PUNCT
ajbmeb-3197	101	1	this	this	PRON
ajbmeb-3197	101	2	confirms	confirm	VERB
ajbmeb-3197	101	3	that	that	SCONJ
ajbmeb-3197	101	4	balance	balance	NOUN
ajbmeb-3197	101	5	-	-	PUNCT
ajbmeb-3197	101	6	sheet	sheet	NOUN
ajbmeb-3197	101	7	liquidity	liquidity	NOUN
ajbmeb-3197	101	8	indicators	indicator	NOUN
ajbmeb-3197	101	9	may	may	AUX
ajbmeb-3197	101	10	not	not	PART
ajbmeb-3197	101	11	always	always	ADV
ajbmeb-3197	101	12	yield	yield	VERB
ajbmeb-3197	101	13	reliable	reliable	ADJ
ajbmeb-3197	101	14	or	or	CCONJ
ajbmeb-3197	101	15	conclusive	conclusive	ADJ
ajbmeb-3197	101	16	results	result	NOUN
ajbmeb-3197	101	17	.	.	PUNCT
ajbmeb-3197	102	1	if	if	SCONJ
ajbmeb-3197	102	2	we	we	PRON
ajbmeb-3197	102	3	consider	consider	VERB
ajbmeb-3197	102	4	the	the	DET
ajbmeb-3197	102	5	entity	entity	NOUN
ajbmeb-3197	102	6	’s	’s	PART
ajbmeb-3197	102	7	financial	financial	ADJ
ajbmeb-3197	102	8	performance	performance	NOUN
ajbmeb-3197	102	9	over	over	ADP
ajbmeb-3197	102	10	the	the	DET
ajbmeb-3197	102	11	analyzed	analyze	VERB
ajbmeb-3197	102	12	period	period	NOUN
ajbmeb-3197	102	13	,	,	PUNCT
ajbmeb-3197	102	14	retained	retain	VERB
ajbmeb-3197	102	15	earnings	earning	NOUN
ajbmeb-3197	102	16	amounted	amount	VERB
ajbmeb-3197	102	17	to	to	ADP
ajbmeb-3197	102	18	42	42	NUM
ajbmeb-3197	102	19	billion	billion	NUM
ajbmeb-3197	102	20	in	in	ADP
ajbmeb-3197	102	21	2019	2019	NUM
ajbmeb-3197	102	22	and	and	CCONJ
ajbmeb-3197	102	23	increased	increase	VERB
ajbmeb-3197	102	24	significantly	significantly	ADV
ajbmeb-3197	102	25	,	,	PUNCT
ajbmeb-3197	102	26	reaching	reach	VERB
ajbmeb-3197	102	27	1	1	NUM
ajbmeb-3197	102	28	trillion	trillion	NUM
ajbmeb-3197	102	29	295	295	NUM
ajbmeb-3197	102	30	billion	billion	NUM
ajbmeb-3197	102	31	in	in	ADP
ajbmeb-3197	102	32	2023	2023	NUM
ajbmeb-3197	102	33	.	.	PUNCT
ajbmeb-3197	103	1	for	for	ADP
ajbmeb-3197	103	2	comparison	comparison	NOUN
ajbmeb-3197	103	3	:	:	PUNCT
ajbmeb-3197	103	4	in	in	ADP
ajbmeb-3197	103	5	2020	2020	NUM
ajbmeb-3197	103	6	retained	retain	VERB
ajbmeb-3197	103	7	earnings	earning	NOUN
ajbmeb-3197	103	8	were	be	AUX
ajbmeb-3197	103	9	77	77	NUM
ajbmeb-3197	103	10	billion	billion	NUM
ajbmeb-3197	103	11	,	,	PUNCT
ajbmeb-3197	103	12	in	in	ADP
ajbmeb-3197	103	13	2021	2021	NUM
ajbmeb-3197	103	14	—	—	PUNCT
ajbmeb-3197	103	15	854	854	NUM
ajbmeb-3197	103	16	billion	billion	NUM
ajbmeb-3197	103	17	,	,	PUNCT
ajbmeb-3197	103	18	and	and	CCONJ
ajbmeb-3197	103	19	in	in	ADP
ajbmeb-3197	103	20	2022	2022	NUM
ajbmeb-3197	103	21	—	—	PUNCT
ajbmeb-3197	103	22	1.6	1.6	NUM
ajbmeb-3197	103	23	american	american	ADJ
ajbmeb-3197	103	24	journal	journal	PROPN
ajbmeb-3197	103	25	of	of	ADP
ajbmeb-3197	103	26	business	business	NOUN
ajbmeb-3197	103	27	management	management	NOUN
ajbmeb-3197	103	28	,	,	PUNCT
ajbmeb-3197	103	29	economics	economic	NOUN
ajbmeb-3197	103	30	and	and	CCONJ
ajbmeb-3197	103	31	banking	banking	NOUN
ajbmeb-3197	103	32	volume	volume	NOUN
ajbmeb-3197	103	33	43	43	NUM
ajbmeb-3197	104	1	december2025	december2025	PROPN
ajbmeb-3197	104	2	p	p	PROPN
ajbmeb-3197	104	3	a	a	DET
ajbmeb-3197	104	4	g	g	NOUN
ajbmeb-3197	104	5	e	e	NOUN
ajbmeb-3197	104	6	|	|	ADV
ajbmeb-3197	104	7	31	31	NUM
ajbmeb-3197	104	8	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3197	104	9	trillion	trillion	NUM
ajbmeb-3197	104	10	.	.	PUNCT
ajbmeb-3197	105	1	if	if	SCONJ
ajbmeb-3197	105	2	the	the	DET
ajbmeb-3197	105	3	entity	entity	NOUN
ajbmeb-3197	105	4	were	be	AUX
ajbmeb-3197	105	5	truly	truly	ADV
ajbmeb-3197	105	6	in	in	ADP
ajbmeb-3197	105	7	a	a	DET
ajbmeb-3197	105	8	distressed	distressed	ADJ
ajbmeb-3197	105	9	or	or	CCONJ
ajbmeb-3197	105	10	near	near	ADV
ajbmeb-3197	105	11	-	-	PUNCT
ajbmeb-3197	105	12	bankrupt	bankrupt	ADJ
ajbmeb-3197	105	13	state	state	NOUN
ajbmeb-3197	105	14	,	,	PUNCT
ajbmeb-3197	105	15	such	such	ADJ
ajbmeb-3197	105	16	strong	strong	ADJ
ajbmeb-3197	105	17	growth	growth	NOUN
ajbmeb-3197	105	18	in	in	ADP
ajbmeb-3197	105	19	profitability	profitability	NOUN
ajbmeb-3197	105	20	would	would	AUX
ajbmeb-3197	105	21	be	be	AUX
ajbmeb-3197	105	22	unlikely	unlikely	ADJ
ajbmeb-3197	105	23	.	.	PUNCT
ajbmeb-3197	106	1	therefore	therefore	ADV
ajbmeb-3197	106	2	,	,	PUNCT
ajbmeb-3197	106	3	financial	financial	ADJ
ajbmeb-3197	106	4	performance	performance	NOUN
ajbmeb-3197	106	5	indicators	indicator	NOUN
ajbmeb-3197	106	6	alone	alone	ADV
ajbmeb-3197	106	7	can	can	AUX
ajbmeb-3197	106	8	not	not	PART
ajbmeb-3197	106	9	provide	provide	VERB
ajbmeb-3197	106	10	a	a	DET
ajbmeb-3197	106	11	full	full	ADJ
ajbmeb-3197	106	12	or	or	CCONJ
ajbmeb-3197	106	13	accurate	accurate	ADJ
ajbmeb-3197	106	14	assessment	assessment	NOUN
ajbmeb-3197	106	15	of	of	ADP
ajbmeb-3197	106	16	the	the	DET
ajbmeb-3197	106	17	entity	entity	NOUN
ajbmeb-3197	106	18	’s	’s	PART
ajbmeb-3197	106	19	financial	financial	ADJ
ajbmeb-3197	106	20	condition	condition	NOUN
ajbmeb-3197	106	21	.	.	PUNCT
ajbmeb-3197	107	1	research	research	NOUN
ajbmeb-3197	107	2	conducted	conduct	VERB
ajbmeb-3197	107	3	on	on	ADP
ajbmeb-3197	107	4	this	this	DET
ajbmeb-3197	107	5	issue	issue	NOUN
ajbmeb-3197	107	6	supports	support	VERB
ajbmeb-3197	107	7	this	this	DET
ajbmeb-3197	107	8	conclusion	conclusion	NOUN
ajbmeb-3197	107	9	.	.	PUNCT
ajbmeb-3197	108	1	in	in	ADP
ajbmeb-3197	108	2	particular	particular	ADJ
ajbmeb-3197	108	3	,	,	PUNCT
ajbmeb-3197	108	4	in	in	ADP
ajbmeb-3197	108	5	adashaliev	adashaliev	PROPN
ajbmeb-3197	108	6	’s	’s	PART
ajbmeb-3197	108	7	study	study	NOUN
ajbmeb-3197	108	8	,	,	PUNCT
ajbmeb-3197	108	9	while	while	SCONJ
ajbmeb-3197	108	10	discussing	discuss	VERB
ajbmeb-3197	108	11	short	short	ADJ
ajbmeb-3197	108	12	-	-	PUNCT
ajbmeb-3197	108	13	term	term	NOUN
ajbmeb-3197	108	14	investments	investment	NOUN
ajbmeb-3197	108	15	included	include	VERB
ajbmeb-3197	108	16	in	in	ADP
ajbmeb-3197	108	17	the	the	DET
ajbmeb-3197	108	18	most	most	ADV
ajbmeb-3197	108	19	liquid	liquid	ADJ
ajbmeb-3197	108	20	assets	asset	NOUN
ajbmeb-3197	108	21	,	,	PUNCT
ajbmeb-3197	108	22	the	the	DET
ajbmeb-3197	108	23	author	author	NOUN
ajbmeb-3197	108	24	emphasizes	emphasize	VERB
ajbmeb-3197	108	25	that	that	SCONJ
ajbmeb-3197	108	26	determining	determine	VERB
ajbmeb-3197	108	27	the	the	DET
ajbmeb-3197	108	28	enterprise	enterprise	NOUN
ajbmeb-3197	108	29	’s	’s	PART
ajbmeb-3197	108	30	short	short	ADJ
ajbmeb-3197	108	31	-	-	PUNCT
ajbmeb-3197	108	32	term	term	NOUN
ajbmeb-3197	108	33	solvency	solvency	NOUN
ajbmeb-3197	108	34	solely	solely	ADV
ajbmeb-3197	108	35	based	base	VERB
ajbmeb-3197	108	36	on	on	ADP
ajbmeb-3197	108	37	balance	balance	NOUN
ajbmeb-3197	108	38	-	-	PUNCT
ajbmeb-3197	108	39	sheet	sheet	NOUN
ajbmeb-3197	108	40	data	datum	NOUN
ajbmeb-3197	108	41	is	be	AUX
ajbmeb-3197	108	42	relatively	relatively	ADV
ajbmeb-3197	108	43	complex	complex	ADJ
ajbmeb-3197	108	44	.	.	PUNCT
ajbmeb-3197	109	1	he	he	PRON
ajbmeb-3197	109	2	notes	note	VERB
ajbmeb-3197	109	3	that	that	SCONJ
ajbmeb-3197	109	4	short	short	ADJ
ajbmeb-3197	109	5	-	-	PUNCT
ajbmeb-3197	109	6	term	term	NOUN
ajbmeb-3197	109	7	investment	investment	NOUN
ajbmeb-3197	109	8	accounts	account	NOUN
ajbmeb-3197	109	9	include	include	VERB
ajbmeb-3197	109	10	information	information	NOUN
ajbmeb-3197	109	11	on	on	ADP
ajbmeb-3197	109	12	investments	investment	NOUN
ajbmeb-3197	109	13	in	in	ADP
ajbmeb-3197	109	14	other	other	ADJ
ajbmeb-3197	109	15	companies	company	NOUN
ajbmeb-3197	109	16	’	'	PUNCT
ajbmeb-3197	109	17	securities	security	NOUN
ajbmeb-3197	109	18	(	(	PUNCT
ajbmeb-3197	109	19	with	with	ADP
ajbmeb-3197	109	20	maturities	maturity	NOUN
ajbmeb-3197	109	21	of	of	ADP
ajbmeb-3197	109	22	no	no	DET
ajbmeb-3197	109	23	more	more	ADJ
ajbmeb-3197	109	24	than	than	ADP
ajbmeb-3197	109	25	one	one	NUM
ajbmeb-3197	109	26	year	year	NOUN
ajbmeb-3197	109	27	)	)	PUNCT
ajbmeb-3197	109	28	,	,	PUNCT
ajbmeb-3197	109	29	government	government	NOUN
ajbmeb-3197	109	30	interest	interest	NOUN
ajbmeb-3197	109	31	-	-	PUNCT
ajbmeb-3197	109	32	bearing	bear	VERB
ajbmeb-3197	109	33	bonds	bond	NOUN
ajbmeb-3197	109	34	,	,	PUNCT
ajbmeb-3197	109	35	loans	loan	NOUN
ajbmeb-3197	109	36	extended	extend	VERB
ajbmeb-3197	109	37	to	to	ADP
ajbmeb-3197	109	38	other	other	ADJ
ajbmeb-3197	109	39	entities	entity	NOUN
ajbmeb-3197	109	40	,	,	PUNCT
ajbmeb-3197	109	41	and	and	CCONJ
ajbmeb-3197	109	42	other	other	ADJ
ajbmeb-3197	109	43	similar	similar	ADJ
ajbmeb-3197	109	44	instruments	instrument	NOUN
ajbmeb-3197	109	45	,	,	PUNCT
ajbmeb-3197	109	46	as	as	ADV
ajbmeb-3197	109	47	well	well	ADV
ajbmeb-3197	109	48	as	as	ADP
ajbmeb-3197	109	49	the	the	DET
ajbmeb-3197	109	50	liquidity	liquidity	NOUN
ajbmeb-3197	109	51	and	and	CCONJ
ajbmeb-3197	109	52	movement	movement	NOUN
ajbmeb-3197	109	53	of	of	ADP
ajbmeb-3197	109	54	these	these	DET
ajbmeb-3197	109	55	instruments	instrument	NOUN
ajbmeb-3197	109	56	.	.	PUNCT
ajbmeb-3197	110	1	he	he	PRON
ajbmeb-3197	110	2	further	far	ADV
ajbmeb-3197	110	3	stresses	stress	VERB
ajbmeb-3197	110	4	that	that	SCONJ
ajbmeb-3197	110	5	,	,	PUNCT
ajbmeb-3197	110	6	by	by	ADP
ajbmeb-3197	110	7	their	their	PRON
ajbmeb-3197	110	8	nature	nature	NOUN
ajbmeb-3197	110	9	,	,	PUNCT
ajbmeb-3197	110	10	such	such	ADJ
ajbmeb-3197	110	11	securities	security	NOUN
ajbmeb-3197	110	12	can	can	AUX
ajbmeb-3197	110	13	not	not	PART
ajbmeb-3197	110	14	be	be	AUX
ajbmeb-3197	110	15	instantly	instantly	ADV
ajbmeb-3197	110	16	converted	convert	VERB
ajbmeb-3197	110	17	into	into	ADP
ajbmeb-3197	110	18	cash	cash	NOUN
ajbmeb-3197	110	19	on	on	ADP
ajbmeb-3197	110	20	demand	demand	NOUN
ajbmeb-3197	110	21	,	,	PUNCT
ajbmeb-3197	110	22	since	since	SCONJ
ajbmeb-3197	110	23	there	there	PRON
ajbmeb-3197	110	24	is	be	VERB
ajbmeb-3197	110	25	no	no	DET
ajbmeb-3197	110	26	organization	organization	NOUN
ajbmeb-3197	110	27	or	or	CCONJ
ajbmeb-3197	110	28	entity	entity	NOUN
ajbmeb-3197	110	29	that	that	PRON
ajbmeb-3197	110	30	would	would	AUX
ajbmeb-3197	110	31	immediately	immediately	ADV
ajbmeb-3197	110	32	repurchase	repurchase	VERB
ajbmeb-3197	110	33	them	they	PRON
ajbmeb-3197	110	34	at	at	ADP
ajbmeb-3197	110	35	face	face	NOUN
ajbmeb-3197	110	36	value	value	NOUN
ajbmeb-3197	110	37	(	(	PUNCT
ajbmeb-3197	110	38	adashaliev	adashaliev	ADV
ajbmeb-3197	110	39	,	,	PUNCT
ajbmeb-3197	110	40	2024	2024	NUM
ajbmeb-3197	110	41	)	)	PUNCT
ajbmeb-3197	110	42	.	.	PUNCT
ajbmeb-3197	111	1	table	table	NOUN
ajbmeb-3197	111	2	5	5	NUM
ajbmeb-3197	111	3	analysis	analysis	NOUN
ajbmeb-3197	111	4	of	of	ADP
ajbmeb-3197	111	5	the	the	DET
ajbmeb-3197	111	6	enterprise	enterprise	NOUN
ajbmeb-3197	111	7	’s	’s	PART
ajbmeb-3197	111	8	financial	financial	ADJ
ajbmeb-3197	111	9	position	position	NOUN
ajbmeb-3197	111	10	based	base	VERB
ajbmeb-3197	111	11	on	on	ADP
ajbmeb-3197	111	12	balance	balance	NOUN
ajbmeb-3197	111	13	-	-	PUNCT
ajbmeb-3197	111	14	sheet	sheet	NOUN
ajbmeb-3197	111	15	liquidity	liquidity	NOUN
ajbmeb-3197	111	16	no	no	DET
ajbmeb-3197	111	17	comparison	comparison	NOUN
ajbmeb-3197	111	18	indicators	indicator	NOUN
ajbmeb-3197	111	19	2019	2019	NUM
ajbmeb-3197	111	20	2020	2020	NUM
ajbmeb-3197	111	21	2021	2021	NUM
ajbmeb-3197	111	22	2022	2022	NUM
ajbmeb-3197	111	23	2023	2023	NUM
ajbmeb-3197	111	24	1	1	NUM
ajbmeb-3197	111	25	a1	a1	NOUN
ajbmeb-3197	111	26	vs.	vs.	ADP
ajbmeb-3197	111	27	p1	p1	PROPN
ajbmeb-3197	111	28	comparison	comparison	NOUN
ajbmeb-3197	111	29	275	275	NUM
ajbmeb-3197	111	30	706	706	NUM
ajbmeb-3197	111	31	199	199	NUM
ajbmeb-3197	111	32	–	–	PUNCT
ajbmeb-3197	111	33	270	270	NUM
ajbmeb-3197	111	34	424	424	NUM
ajbmeb-3197	111	35	174	174	NUM
ajbmeb-3197	111	36	–	–	PUNCT
ajbmeb-3197	111	37	326	326	NUM
ajbmeb-3197	111	38	015	015	NUM
ajbmeb-3197	111	39	957	957	NUM
ajbmeb-3197	111	40	–	–	PUNCT
ajbmeb-3197	111	41	589	589	NUM
ajbmeb-3197	111	42	283	283	NUM
ajbmeb-3197	111	43	976	976	NUM
ajbmeb-3197	111	44	–	–	SYM
ajbmeb-3197	111	45	1	1	NUM
ajbmeb-3197	111	46	063	063	NUM
ajbmeb-3197	111	47	852	852	NUM
ajbmeb-3197	111	48	202	202	NUM
ajbmeb-3197	111	49	2	2	NUM
ajbmeb-3197	111	50	a2	a2	NOUN
ajbmeb-3197	111	51	vs.	vs.	ADP
ajbmeb-3197	111	52	p2	p2	PROPN
ajbmeb-3197	111	53	comparison	comparison	NOUN
ajbmeb-3197	111	54	–	–	PUNCT
ajbmeb-3197	111	55	970	970	NUM
ajbmeb-3197	111	56	528	528	NUM
ajbmeb-3197	111	57	910	910	NUM
ajbmeb-3197	111	58	–	–	SYM
ajbmeb-3197	111	59	900	900	NUM
ajbmeb-3197	111	60	188	188	NUM
ajbmeb-3197	111	61	847	847	NUM
ajbmeb-3197	111	62	–	–	PUNCT
ajbmeb-3197	111	63	157	157	NUM
ajbmeb-3197	111	64	714	714	NUM
ajbmeb-3197	111	65	674	674	NUM
ajbmeb-3197	111	66	–	–	PUNCT
ajbmeb-3197	111	67	636	636	NUM
ajbmeb-3197	111	68	059	059	NUM
ajbmeb-3197	111	69	069	069	NUM
ajbmeb-3197	111	70	–	–	PUNCT
ajbmeb-3197	111	71	1	1	NUM
ajbmeb-3197	111	72	332	332	NUM
ajbmeb-3197	111	73	448	448	NUM
ajbmeb-3197	111	74	402	402	NUM
ajbmeb-3197	111	75	3	3	NUM
ajbmeb-3197	111	76	a3	a3	NOUN
ajbmeb-3197	111	77	vs.	vs.	ADP
ajbmeb-3197	111	78	p3	p3	PROPN
ajbmeb-3197	111	79	comparison	comparison	NOUN
ajbmeb-3197	111	80	–	–	PUNCT
ajbmeb-3197	111	81	9	9	NUM
ajbmeb-3197	111	82	522	522	NUM
ajbmeb-3197	111	83	369	369	NUM
ajbmeb-3197	111	84	639	639	NUM
ajbmeb-3197	111	85	–	–	PUNCT
ajbmeb-3197	111	86	10966576504	10966576504	NUM
ajbmeb-3197	111	87	–	–	PUNCT
ajbmeb-3197	111	88	13750160073	13750160073	NUM
ajbmeb-3197	111	89	–	–	PUNCT
ajbmeb-3197	111	90	10433164494	10433164494	NUM
ajbmeb-3197	111	91	–	–	SYM
ajbmeb-3197	111	92	8799689217	8799689217	NUM
ajbmeb-3197	111	93	4	4	NUM
ajbmeb-3197	111	94	a4	a4	NOUN
ajbmeb-3197	111	95	vs.	vs.	ADP
ajbmeb-3197	111	96	p4	p4	ADJ
ajbmeb-3197	111	97	comparison	comparison	NOUN
ajbmeb-3197	111	98	10	10	NUM
ajbmeb-3197	111	99	196	196	NUM
ajbmeb-3197	111	100	162	162	NUM
ajbmeb-3197	111	101	856	856	NUM
ajbmeb-3197	111	102	11	11	NUM
ajbmeb-3197	111	103	949	949	NUM
ajbmeb-3197	111	104	093	093	NUM
ajbmeb-3197	111	105	837	837	NUM
ajbmeb-3197	111	106	14	14	NUM
ajbmeb-3197	111	107	112	112	NUM
ajbmeb-3197	111	108	184	184	NUM
ajbmeb-3197	111	109	693	693	NUM
ajbmeb-3197	111	110	11	11	NUM
ajbmeb-3197	111	111	510	510	NUM
ajbmeb-3197	111	112	894	894	NUM
ajbmeb-3197	111	113	907	907	NUM
ajbmeb-3197	111	114	10	10	NUM
ajbmeb-3197	111	115	838	838	NUM
ajbmeb-3197	111	116	774	774	NUM
ajbmeb-3197	111	117	534	534	NUM
ajbmeb-3197	111	118	general	general	ADJ
ajbmeb-3197	111	119	assessment	assessment	NOUN
ajbmeb-3197	111	120	of	of	ADP
ajbmeb-3197	111	121	liquidity	liquidity	NOUN
ajbmeb-3197	111	122	compliance	compliance	NOUN
ajbmeb-3197	111	123	year	year	NOUN
ajbmeb-3197	111	124	result	result	NOUN
ajbmeb-3197	111	125	assigned	assign	VERB
ajbmeb-3197	111	126	assessment	assessment	NOUN
ajbmeb-3197	111	127	2019	2019	NUM
ajbmeb-3197	111	128	a1	a1	NOUN
ajbmeb-3197	111	129	<	<	X
ajbmeb-3197	111	130	p1	p1	PROPN
ajbmeb-3197	111	131	a2	a2	PROPN
ajbmeb-3197	111	132	<	<	X
ajbmeb-3197	111	133	p2	p2	PROPN
ajbmeb-3197	111	134	a3	a3	NOUN
ajbmeb-3197	111	135	<	<	X
ajbmeb-3197	111	136	p3	p3	PROPN
ajbmeb-3197	111	137	a4	a4	PROPN
ajbmeb-3197	111	138	>	>	X
ajbmeb-3197	111	139	p4	p4	ADJ
ajbmeb-3197	111	140	result	result	NOUN
ajbmeb-3197	111	141	not	not	PART
ajbmeb-3197	111	142	covered	cover	VERB
ajbmeb-3197	111	143	by	by	ADP
ajbmeb-3197	111	144	the	the	DET
ajbmeb-3197	111	145	guideline	guideline	NOUN
ajbmeb-3197	111	146	2020	2020	NUM
ajbmeb-3197	111	147	a1	a1	NOUN
ajbmeb-3197	111	148	<	<	X
ajbmeb-3197	111	149	p1	p1	PROPN
ajbmeb-3197	111	150	a2	a2	PROPN
ajbmeb-3197	111	151	<	<	X
ajbmeb-3197	111	152	p2	p2	PROPN
ajbmeb-3197	111	153	a3	a3	NOUN
ajbmeb-3197	111	154	<	<	X
ajbmeb-3197	111	155	p3	p3	PROPN
ajbmeb-3197	111	156	a4	a4	INTJ
ajbmeb-3197	111	157	>	>	X
ajbmeb-3197	111	158	p4	p4	ADJ
ajbmeb-3197	111	159	insolvent	insolvent	ADJ
ajbmeb-3197	111	160	balance	balance	NOUN
ajbmeb-3197	111	161	2021	2021	NUM
ajbmeb-3197	111	162	a1	a1	NOUN
ajbmeb-3197	111	163	<	<	X
ajbmeb-3197	111	164	p1	p1	PROPN
ajbmeb-3197	111	165	a2	a2	PROPN
ajbmeb-3197	111	166	<	<	X
ajbmeb-3197	111	167	p2	p2	PROPN
ajbmeb-3197	111	168	a3	a3	NOUN
ajbmeb-3197	111	169	<	<	X
ajbmeb-3197	111	170	p3	p3	PROPN
ajbmeb-3197	111	171	a4	a4	INTJ
ajbmeb-3197	111	172	>	>	X
ajbmeb-3197	111	173	p4	p4	ADJ
ajbmeb-3197	111	174	insolvent	insolvent	ADJ
ajbmeb-3197	111	175	balance	balance	NOUN
ajbmeb-3197	111	176	2022	2022	NUM
ajbmeb-3197	111	177	a1	a1	NOUN
ajbmeb-3197	111	178	<	<	X
ajbmeb-3197	111	179	p1	p1	PROPN
ajbmeb-3197	111	180	a2	a2	PROPN
ajbmeb-3197	111	181	<	<	X
ajbmeb-3197	111	182	p2	p2	PROPN
ajbmeb-3197	111	183	a3	a3	NOUN
ajbmeb-3197	111	184	<	<	X
ajbmeb-3197	111	185	p3	p3	PROPN
ajbmeb-3197	111	186	a4	a4	INTJ
ajbmeb-3197	111	187	>	>	X
ajbmeb-3197	111	188	p4	p4	ADJ
ajbmeb-3197	111	189	insolvent	insolvent	ADJ
ajbmeb-3197	111	190	balance	balance	NOUN
ajbmeb-3197	111	191	2023	2023	NUM
ajbmeb-3197	111	192	a1	a1	NOUN
ajbmeb-3197	111	193	<	<	X
ajbmeb-3197	111	194	p1	p1	PROPN
ajbmeb-3197	111	195	a2	a2	PROPN
ajbmeb-3197	111	196	<	<	X
ajbmeb-3197	111	197	p2	p2	PROPN
ajbmeb-3197	111	198	a3	a3	NOUN
ajbmeb-3197	111	199	<	<	X
ajbmeb-3197	111	200	p3	p3	PROPN
ajbmeb-3197	111	201	a4	a4	INTJ
ajbmeb-3197	111	202	>	>	X
ajbmeb-3197	111	203	p4	p4	ADJ
ajbmeb-3197	111	204	insolvent	insolvent	ADJ
ajbmeb-3197	111	205	balance	balance	NOUN
ajbmeb-3197	111	206	source	source	NOUN
ajbmeb-3197	111	207	:	:	PUNCT
ajbmeb-3197	111	208	formed	form	VERB
ajbmeb-3197	111	209	by	by	ADP
ajbmeb-3197	111	210	the	the	DET
ajbmeb-3197	111	211	author	author	NOUN
ajbmeb-3197	111	212	based	base	VERB
ajbmeb-3197	111	213	on	on	ADP
ajbmeb-3197	111	214	the	the	DET
ajbmeb-3197	111	215	entity	entity	NOUN
ajbmeb-3197	111	216	’s	’s	PART
ajbmeb-3197	111	217	data	datum	NOUN
ajbmeb-3197	111	218	.	.	PUNCT
ajbmeb-3197	112	1	based	base	VERB
ajbmeb-3197	112	2	on	on	ADP
ajbmeb-3197	112	3	this	this	DET
ajbmeb-3197	112	4	study	study	NOUN
ajbmeb-3197	112	5	,	,	PUNCT
ajbmeb-3197	112	6	an	an	DET
ajbmeb-3197	112	7	analysis	analysis	NOUN
ajbmeb-3197	112	8	of	of	ADP
ajbmeb-3197	112	9	navoi	navoi	NOUN
ajbmeb-3197	112	10	nitrogen	nitrogen	NOUN
ajbmeb-3197	112	11	joint	joint	ADJ
ajbmeb-3197	112	12	stock	stock	NOUN
ajbmeb-3197	112	13	company	company	NOUN
ajbmeb-3197	112	14	’s	’s	PART
ajbmeb-3197	112	15	financial	financial	ADJ
ajbmeb-3197	112	16	statements	statement	NOUN
ajbmeb-3197	112	17	indicates	indicate	VERB
ajbmeb-3197	112	18	that	that	SCONJ
ajbmeb-3197	112	19	the	the	DET
ajbmeb-3197	112	20	situation	situation	NOUN
ajbmeb-3197	112	21	has	have	AUX
ajbmeb-3197	112	22	not	not	PART
ajbmeb-3197	112	23	changed	change	VERB
ajbmeb-3197	112	24	when	when	SCONJ
ajbmeb-3197	112	25	evaluating	evaluate	VERB
ajbmeb-3197	112	26	the	the	DET
ajbmeb-3197	112	27	entity	entity	NOUN
ajbmeb-3197	112	28	’s	’s	PART
ajbmeb-3197	112	29	financial	financial	ADJ
ajbmeb-3197	112	30	position	position	NOUN
ajbmeb-3197	112	31	based	base	VERB
ajbmeb-3197	112	32	on	on	ADP
ajbmeb-3197	112	33	balance	balance	NOUN
ajbmeb-3197	112	34	sheet	sheet	NOUN
ajbmeb-3197	112	35	liquidity	liquidity	NOUN
ajbmeb-3197	112	36	.	.	PUNCT
ajbmeb-3197	113	1	the	the	DET
ajbmeb-3197	113	2	reason	reason	NOUN
ajbmeb-3197	113	3	is	be	AUX
ajbmeb-3197	113	4	that	that	SCONJ
ajbmeb-3197	113	5	the	the	DET
ajbmeb-3197	113	6	amount	amount	NOUN
ajbmeb-3197	113	7	of	of	ADP
ajbmeb-3197	113	8	the	the	DET
ajbmeb-3197	113	9	entity	entity	NOUN
ajbmeb-3197	113	10	’s	’s	PART
ajbmeb-3197	113	11	short	short	ADJ
ajbmeb-3197	113	12	-	-	PUNCT
ajbmeb-3197	113	13	term	term	NOUN
ajbmeb-3197	113	14	investments	investment	NOUN
ajbmeb-3197	113	15	is	be	AUX
ajbmeb-3197	113	16	not	not	PART
ajbmeb-3197	113	17	significant	significant	ADJ
ajbmeb-3197	113	18	,	,	PUNCT
ajbmeb-3197	113	19	and	and	CCONJ
ajbmeb-3197	113	20	therefore	therefore	ADV
ajbmeb-3197	113	21	,	,	PUNCT
ajbmeb-3197	113	22	these	these	DET
ajbmeb-3197	113	23	investments	investment	NOUN
ajbmeb-3197	113	24	are	be	AUX
ajbmeb-3197	113	25	transferred	transfer	VERB
ajbmeb-3197	113	26	not	not	PART
ajbmeb-3197	113	27	to	to	PART
ajbmeb-3197	113	28	a1	a1	VERB
ajbmeb-3197	113	29	–	–	PUNCT
ajbmeb-3197	113	30	the	the	DET
ajbmeb-3197	113	31	most	most	ADV
ajbmeb-3197	113	32	liquid	liquid	ADJ
ajbmeb-3197	113	33	assets	asset	NOUN
ajbmeb-3197	113	34	–	–	PUNCT
ajbmeb-3197	113	35	but	but	CCONJ
ajbmeb-3197	113	36	to	to	ADP
ajbmeb-3197	113	37	a2	a2	PROPN
ajbmeb-3197	113	38	.	.	PUNCT
ajbmeb-3197	114	1	consequently	consequently	ADV
ajbmeb-3197	114	2	,	,	PUNCT
ajbmeb-3197	114	3	this	this	PRON
ajbmeb-3197	114	4	does	do	AUX
ajbmeb-3197	114	5	not	not	PART
ajbmeb-3197	114	6	lead	lead	VERB
ajbmeb-3197	114	7	to	to	ADP
ajbmeb-3197	114	8	any	any	DET
ajbmeb-3197	114	9	changes	change	NOUN
ajbmeb-3197	114	10	in	in	ADP
ajbmeb-3197	114	11	the	the	DET
ajbmeb-3197	114	12	ratio	ratio	NOUN
ajbmeb-3197	114	13	of	of	ADP
ajbmeb-3197	114	14	assets	asset	NOUN
ajbmeb-3197	114	15	to	to	ADP
ajbmeb-3197	114	16	liabilities	liability	NOUN
ajbmeb-3197	114	17	and	and	CCONJ
ajbmeb-3197	114	18	equity	equity	NOUN
ajbmeb-3197	114	19	.	.	PUNCT
ajbmeb-3197	115	1	conclusions	conclusion	NOUN
ajbmeb-3197	115	2	and	and	CCONJ
ajbmeb-3197	115	3	recommendations	recommendation	NOUN
ajbmeb-3197	115	4	based	base	VERB
ajbmeb-3197	115	5	on	on	ADP
ajbmeb-3197	115	6	the	the	DET
ajbmeb-3197	115	7	study	study	NOUN
ajbmeb-3197	115	8	,	,	PUNCT
ajbmeb-3197	115	9	the	the	DET
ajbmeb-3197	115	10	following	follow	VERB
ajbmeb-3197	115	11	conclusions	conclusion	NOUN
ajbmeb-3197	115	12	were	be	AUX
ajbmeb-3197	115	13	drawn	draw	VERB
ajbmeb-3197	115	14	:	:	PUNCT
ajbmeb-3197	115	15	1	1	X
ajbmeb-3197	115	16	.	.	PUNCT
ajbmeb-3197	115	17	when	when	SCONJ
ajbmeb-3197	115	18	classifying	classify	VERB
ajbmeb-3197	115	19	the	the	DET
ajbmeb-3197	115	20	balance	balance	NOUN
ajbmeb-3197	115	21	sheet	sheet	NOUN
ajbmeb-3197	115	22	composition	composition	NOUN
ajbmeb-3197	115	23	by	by	ADP
ajbmeb-3197	115	24	liquidity	liquidity	NOUN
ajbmeb-3197	115	25	,	,	PUNCT
ajbmeb-3197	115	26	it	it	PRON
ajbmeb-3197	115	27	is	be	AUX
ajbmeb-3197	115	28	advisable	advisable	ADJ
ajbmeb-3197	115	29	to	to	PART
ajbmeb-3197	115	30	further	far	ADV
ajbmeb-3197	115	31	detail	detail	VERB
ajbmeb-3197	115	32	the	the	DET
ajbmeb-3197	115	33	composition	composition	NOUN
ajbmeb-3197	115	34	of	of	ADP
ajbmeb-3197	115	35	current	current	ADJ
ajbmeb-3197	115	36	and	and	CCONJ
ajbmeb-3197	115	37	non	non	ADJ
ajbmeb-3197	115	38	-	-	ADJ
ajbmeb-3197	115	39	current	current	ADJ
ajbmeb-3197	115	40	assets	asset	NOUN
ajbmeb-3197	115	41	accordingly	accordingly	ADV
ajbmeb-3197	115	42	.	.	PUNCT
ajbmeb-3197	116	1	this	this	PRON
ajbmeb-3197	116	2	allows	allow	VERB
ajbmeb-3197	116	3	for	for	ADP
ajbmeb-3197	116	4	a	a	DET
ajbmeb-3197	116	5	more	more	ADV
ajbmeb-3197	116	6	accurate	accurate	ADJ
ajbmeb-3197	116	7	assessment	assessment	NOUN
ajbmeb-3197	116	8	of	of	ADP
ajbmeb-3197	116	9	the	the	DET
ajbmeb-3197	116	10	entity	entity	NOUN
ajbmeb-3197	116	11	’s	’s	PART
ajbmeb-3197	116	12	financial	financial	ADJ
ajbmeb-3197	116	13	position	position	NOUN
ajbmeb-3197	116	14	based	base	VERB
ajbmeb-3197	116	15	on	on	ADP
ajbmeb-3197	116	16	balance	balance	NOUN
ajbmeb-3197	116	17	sheet	sheet	NOUN
ajbmeb-3197	116	18	indicators	indicator	NOUN
ajbmeb-3197	116	19	.	.	PUNCT
ajbmeb-3197	117	1	american	american	ADJ
ajbmeb-3197	117	2	journal	journal	PROPN
ajbmeb-3197	117	3	of	of	ADP
ajbmeb-3197	117	4	business	business	NOUN
ajbmeb-3197	117	5	management	management	NOUN
ajbmeb-3197	117	6	,	,	PUNCT
ajbmeb-3197	117	7	economics	economic	NOUN
ajbmeb-3197	117	8	and	and	CCONJ
ajbmeb-3197	117	9	banking	banking	NOUN
ajbmeb-3197	117	10	volume	volume	NOUN
ajbmeb-3197	117	11	43	43	NUM
ajbmeb-3197	118	1	december2025	december2025	PROPN
ajbmeb-3197	118	2	p	p	PROPN
ajbmeb-3197	118	3	a	a	DET
ajbmeb-3197	118	4	g	g	NOUN
ajbmeb-3197	118	5	e	e	NOUN
ajbmeb-3197	118	6	|	|	ADV
ajbmeb-3197	118	7	32	32	NUM
ajbmeb-3197	118	8	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3197	118	9	2	2	NUM
ajbmeb-3197	118	10	.	.	PUNCT
ajbmeb-3197	119	1	the	the	DET
ajbmeb-3197	119	2	entity	entity	NOUN
ajbmeb-3197	119	3	’s	’s	PART
ajbmeb-3197	119	4	financial	financial	ADJ
ajbmeb-3197	119	5	position	position	NOUN
ajbmeb-3197	119	6	is	be	AUX
ajbmeb-3197	119	7	evaluated	evaluate	VERB
ajbmeb-3197	119	8	based	base	VERB
ajbmeb-3197	119	9	on	on	ADP
ajbmeb-3197	119	10	accounting	accounting	NOUN
ajbmeb-3197	119	11	balance	balance	NOUN
ajbmeb-3197	119	12	sheet	sheet	NOUN
ajbmeb-3197	119	13	data	datum	NOUN
ajbmeb-3197	119	14	.	.	PUNCT
ajbmeb-3197	120	1	for	for	ADP
ajbmeb-3197	120	2	investors	investor	NOUN
ajbmeb-3197	120	3	,	,	PUNCT
ajbmeb-3197	120	4	this	this	DET
ajbmeb-3197	120	5	information	information	NOUN
ajbmeb-3197	120	6	supports	support	VERB
ajbmeb-3197	120	7	economic	economic	ADJ
ajbmeb-3197	120	8	management	management	NOUN
ajbmeb-3197	120	9	decisions	decision	NOUN
ajbmeb-3197	120	10	regarding	regard	VERB
ajbmeb-3197	120	11	the	the	DET
ajbmeb-3197	120	12	entity	entity	NOUN
ajbmeb-3197	120	13	’s	’s	PART
ajbmeb-3197	120	14	future	future	NOUN
ajbmeb-3197	120	15	,	,	PUNCT
ajbmeb-3197	120	16	while	while	SCONJ
ajbmeb-3197	120	17	for	for	ADP
ajbmeb-3197	120	18	creditors	creditor	NOUN
ajbmeb-3197	120	19	,	,	PUNCT
ajbmeb-3197	120	20	it	it	PRON
ajbmeb-3197	120	21	informs	inform	VERB
ajbmeb-3197	120	22	decisions	decision	NOUN
ajbmeb-3197	120	23	on	on	ADP
ajbmeb-3197	120	24	lending	lending	NOUN
ajbmeb-3197	120	25	,	,	PUNCT
ajbmeb-3197	120	26	including	include	VERB
ajbmeb-3197	120	27	the	the	DET
ajbmeb-3197	120	28	terms	term	NOUN
ajbmeb-3197	120	29	and	and	CCONJ
ajbmeb-3197	120	30	amounts	amount	NOUN
ajbmeb-3197	120	31	of	of	ADP
ajbmeb-3197	120	32	loans	loan	NOUN
ajbmeb-3197	120	33	,	,	PUNCT
ajbmeb-3197	120	34	as	as	ADV
ajbmeb-3197	120	35	well	well	ADV
ajbmeb-3197	120	36	as	as	ADP
ajbmeb-3197	120	37	monitoring	monitoring	NOUN
ajbmeb-3197	120	38	and	and	CCONJ
ajbmeb-3197	120	39	forecasting	forecasting	NOUN
ajbmeb-3197	120	40	loan	loan	NOUN
ajbmeb-3197	120	41	repayments	repayment	NOUN
ajbmeb-3197	120	42	.	.	PUNCT
ajbmeb-3197	121	1	therefore	therefore	ADV
ajbmeb-3197	121	2	,	,	PUNCT
ajbmeb-3197	121	3	the	the	PRON
ajbmeb-3197	121	4	more	more	ADV
ajbmeb-3197	121	5	precise	precise	ADJ
ajbmeb-3197	121	6	the	the	DET
ajbmeb-3197	121	7	composition	composition	NOUN
ajbmeb-3197	121	8	of	of	ADP
ajbmeb-3197	121	9	balance	balance	NOUN
ajbmeb-3197	121	10	sheet	sheet	NOUN
ajbmeb-3197	121	11	data	datum	NOUN
ajbmeb-3197	121	12	,	,	PUNCT
ajbmeb-3197	121	13	the	the	DET
ajbmeb-3197	121	14	more	more	ADV
ajbmeb-3197	121	15	accurate	accurate	ADJ
ajbmeb-3197	121	16	and	and	CCONJ
ajbmeb-3197	121	17	complete	complete	VERB
ajbmeb-3197	121	18	the	the	DET
ajbmeb-3197	121	19	analyses	analysis	NOUN
ajbmeb-3197	121	20	,	,	PUNCT
ajbmeb-3197	121	21	which	which	PRON
ajbmeb-3197	121	22	in	in	ADP
ajbmeb-3197	121	23	turn	turn	NOUN
ajbmeb-3197	121	24	improves	improve	VERB
ajbmeb-3197	121	25	the	the	DET
ajbmeb-3197	121	26	quality	quality	NOUN
ajbmeb-3197	121	27	of	of	ADP
ajbmeb-3197	121	28	decisions	decision	NOUN
ajbmeb-3197	121	29	made	make	VERB
ajbmeb-3197	121	30	.	.	PUNCT
ajbmeb-3197	122	1	3	3	X
ajbmeb-3197	122	2	.	.	X
ajbmeb-3197	122	3	for	for	ADP
ajbmeb-3197	122	4	non	non	ADJ
ajbmeb-3197	122	5	-	-	ADJ
ajbmeb-3197	122	6	current	current	ADJ
ajbmeb-3197	122	7	assets	asset	NOUN
ajbmeb-3197	122	8	acquired	acquire	VERB
ajbmeb-3197	122	9	through	through	ADP
ajbmeb-3197	122	10	installment	installment	NOUN
ajbmeb-3197	122	11	payments	payment	NOUN
ajbmeb-3197	122	12	from	from	ADP
ajbmeb-3197	122	13	suppliers	supplier	NOUN
ajbmeb-3197	122	14	or	or	CCONJ
ajbmeb-3197	122	15	contractors	contractor	NOUN
ajbmeb-3197	122	16	,	,	PUNCT
ajbmeb-3197	122	17	or	or	CCONJ
ajbmeb-3197	122	18	for	for	ADP
ajbmeb-3197	122	19	non	non	ADJ
ajbmeb-3197	122	20	-	-	ADJ
ajbmeb-3197	122	21	current	current	ADJ
ajbmeb-3197	122	22	assets	asset	NOUN
ajbmeb-3197	122	23	produced	produce	VERB
ajbmeb-3197	122	24	by	by	ADP
ajbmeb-3197	122	25	another	another	DET
ajbmeb-3197	122	26	contractor	contractor	NOUN
ajbmeb-3197	122	27	where	where	SCONJ
ajbmeb-3197	122	28	an	an	DET
ajbmeb-3197	122	29	advance	advance	NOUN
ajbmeb-3197	122	30	has	have	AUX
ajbmeb-3197	122	31	been	be	AUX
ajbmeb-3197	122	32	paid	pay	VERB
ajbmeb-3197	122	33	,	,	PUNCT
ajbmeb-3197	122	34	such	such	ADJ
ajbmeb-3197	122	35	assets	asset	NOUN
ajbmeb-3197	122	36	should	should	AUX
ajbmeb-3197	122	37	,	,	PUNCT
ajbmeb-3197	122	38	from	from	ADP
ajbmeb-3197	122	39	the	the	DET
ajbmeb-3197	122	40	perspective	perspective	NOUN
ajbmeb-3197	122	41	of	of	ADP
ajbmeb-3197	122	42	accounting	accounting	NOUN
ajbmeb-3197	122	43	data	datum	NOUN
ajbmeb-3197	122	44	analysis	analysis	NOUN
ajbmeb-3197	122	45	,	,	PUNCT
ajbmeb-3197	122	46	be	be	AUX
ajbmeb-3197	122	47	removed	remove	VERB
ajbmeb-3197	122	48	from	from	ADP
ajbmeb-3197	122	49	current	current	ADJ
ajbmeb-3197	122	50	assets	asset	NOUN
ajbmeb-3197	122	51	and	and	CCONJ
ajbmeb-3197	122	52	fully	fully	ADV
ajbmeb-3197	122	53	accounted	account	VERB
ajbmeb-3197	122	54	for	for	ADP
ajbmeb-3197	122	55	as	as	ADP
ajbmeb-3197	122	56	non	non	ADJ
ajbmeb-3197	122	57	-	-	ADJ
ajbmeb-3197	122	58	current	current	ADJ
ajbmeb-3197	122	59	assets	asset	NOUN
ajbmeb-3197	122	60	.	.	PUNCT
ajbmeb-3197	123	1	4	4	X
ajbmeb-3197	123	2	.	.	X
ajbmeb-3197	123	3	for	for	ADP
ajbmeb-3197	123	4	inventories	inventory	NOUN
ajbmeb-3197	123	5	,	,	PUNCT
ajbmeb-3197	123	6	it	it	PRON
ajbmeb-3197	123	7	is	be	AUX
ajbmeb-3197	123	8	advisable	advisable	ADJ
ajbmeb-3197	123	9	to	to	PART
ajbmeb-3197	123	10	include	include	VERB
ajbmeb-3197	123	11	installments	installment	NOUN
ajbmeb-3197	123	12	provided	provide	VERB
ajbmeb-3197	123	13	to	to	ADP
ajbmeb-3197	123	14	suppliers	supplier	NOUN
ajbmeb-3197	123	15	and	and	CCONJ
ajbmeb-3197	123	16	contractors	contractor	NOUN
ajbmeb-3197	123	17	in	in	ADP
ajbmeb-3197	123	18	the	the	DET
ajbmeb-3197	123	19	composition	composition	NOUN
ajbmeb-3197	123	20	of	of	ADP
ajbmeb-3197	123	21	inventories	inventory	NOUN
ajbmeb-3197	123	22	when	when	SCONJ
ajbmeb-3197	123	23	conducting	conduct	VERB
ajbmeb-3197	123	24	analyses	analysis	NOUN
ajbmeb-3197	123	25	and	and	CCONJ
ajbmeb-3197	123	26	applying	apply	VERB
ajbmeb-3197	123	27	them	they	PRON
ajbmeb-3197	123	28	to	to	PART
ajbmeb-3197	123	29	assess	assess	VERB
ajbmeb-3197	123	30	liquidity	liquidity	NOUN
ajbmeb-3197	123	31	and	and	CCONJ
ajbmeb-3197	123	32	other	other	ADJ
ajbmeb-3197	123	33	economic	economic	ADJ
ajbmeb-3197	123	34	indicators	indicator	NOUN
ajbmeb-3197	123	35	.	.	PUNCT
ajbmeb-3197	124	1	references	reference	NOUN
ajbmeb-3197	124	2	1	1	NUM
ajbmeb-3197	124	3	.	.	PUNCT
ajbmeb-3197	124	4	abryutina	abryutina	PROPN
ajbmeb-3197	124	5	,	,	PUNCT
ajbmeb-3197	124	6	h.c	h.c	PROPN
ajbmeb-3197	124	7	.	.	PUNCT
ajbmeb-3197	124	8	(	(	PUNCT
ajbmeb-3197	124	9	2000	2000	NUM
ajbmeb-3197	124	10	)	)	PUNCT
ajbmeb-3197	124	11	.	.	PUNCT
ajbmeb-3197	125	1	analysis	analysis	NOUN
ajbmeb-3197	125	2	of	of	ADP
ajbmeb-3197	125	3	the	the	DET
ajbmeb-3197	125	4	financial	financial	ADJ
ajbmeb-3197	125	5	and	and	CCONJ
ajbmeb-3197	125	6	economic	economic	ADJ
ajbmeb-3197	125	7	activities	activity	NOUN
ajbmeb-3197	125	8	of	of	ADP
ajbmeb-3197	125	9	an	an	DET
ajbmeb-3197	125	10	enterprise	enterprise	NOUN
ajbmeb-3197	125	11	.	.	PUNCT
ajbmeb-3197	126	1	moscow	moscow	PROPN
ajbmeb-3197	126	2	:	:	PUNCT
ajbmeb-3197	126	3	delo	delo	PROPN
ajbmeb-3197	126	4	i	i	PROPN
ajbmeb-3197	126	5	servis	servis	PROPN
ajbmeb-3197	126	6	.	.	PUNCT
ajbmeb-3197	127	1	–	–	PUNCT
ajbmeb-3197	127	2	256	256	NUM
ajbmeb-3197	127	3	p.	p.	NOUN
ajbmeb-3197	127	4	2	2	NUM
ajbmeb-3197	127	5	.	.	X
ajbmeb-3197	128	1	adashaliev	adashaliev	PROPN
ajbmeb-3197	128	2	,	,	PUNCT
ajbmeb-3197	128	3	b.v	b.v	PROPN
ajbmeb-3197	128	4	.	.	PUNCT
ajbmeb-3197	128	5	(	(	PUNCT
ajbmeb-3197	128	6	2024	2024	NUM
ajbmeb-3197	128	7	)	)	PUNCT
ajbmeb-3197	128	8	.	.	PUNCT
ajbmeb-3197	129	1	ways	way	NOUN
ajbmeb-3197	129	2	to	to	PART
ajbmeb-3197	129	3	assess	assess	VERB
ajbmeb-3197	129	4	the	the	DET
ajbmeb-3197	129	5	impact	impact	NOUN
ajbmeb-3197	129	6	of	of	ADP
ajbmeb-3197	129	7	the	the	DET
ajbmeb-3197	129	8	solvency	solvency	NOUN
ajbmeb-3197	129	9	of	of	ADP
ajbmeb-3197	129	10	economic	economic	ADJ
ajbmeb-3197	129	11	entities	entity	NOUN
ajbmeb-3197	129	12	on	on	ADP
ajbmeb-3197	129	13	the	the	DET
ajbmeb-3197	129	14	activities	activity	NOUN
ajbmeb-3197	129	15	of	of	ADP
ajbmeb-3197	129	16	banks	bank	NOUN
ajbmeb-3197	129	17	.	.	PUNCT
ajbmeb-3197	130	1	abstract	abstract	ADJ
ajbmeb-3197	130	2	of	of	ADP
ajbmeb-3197	130	3	phd	phd	NOUN
ajbmeb-3197	130	4	dissertation	dissertation	NOUN
ajbmeb-3197	130	5	in	in	ADP
ajbmeb-3197	130	6	economics	economic	NOUN
ajbmeb-3197	130	7	.	.	PUNCT
ajbmeb-3197	131	1	tashkent	tashkent	PROPN
ajbmeb-3197	131	2	.	.	PUNCT
ajbmeb-3197	132	1	–	–	PUNCT
ajbmeb-3197	132	2	5.58	5.58	NUM
ajbmeb-3197	132	3	p.	p.	NOUN
ajbmeb-3197	132	4	3	3	NUM
ajbmeb-3197	132	5	.	.	PUNCT
ajbmeb-3197	133	1	mavlanov	mavlanov	PROPN
ajbmeb-3197	133	2	,	,	PUNCT
ajbmeb-3197	133	3	n.	n.	NOUN
ajbmeb-3197	133	4	(	(	PUNCT
ajbmeb-3197	133	5	2019	2019	NUM
ajbmeb-3197	133	6	)	)	PUNCT
ajbmeb-3197	133	7	.	.	PUNCT
ajbmeb-3197	134	1	analysis	analysis	NOUN
ajbmeb-3197	134	2	of	of	ADP
ajbmeb-3197	134	3	creditworthiness	creditworthiness	NOUN
ajbmeb-3197	134	4	of	of	ADP
ajbmeb-3197	134	5	economic	economic	ADJ
ajbmeb-3197	134	6	entities	entity	NOUN
ajbmeb-3197	134	7	and	and	CCONJ
ajbmeb-3197	134	8	improvement	improvement	NOUN
ajbmeb-3197	134	9	of	of	ADP
ajbmeb-3197	134	10	its	its	PRON
ajbmeb-3197	134	11	assessment	assessment	NOUN
ajbmeb-3197	134	12	.	.	PUNCT
ajbmeb-3197	135	1	abstract	abstract	ADJ
ajbmeb-3197	135	2	of	of	ADP
ajbmeb-3197	135	3	phd	phd	NOUN
ajbmeb-3197	135	4	dissertation	dissertation	NOUN
ajbmeb-3197	135	5	in	in	ADP
ajbmeb-3197	135	6	economics	economic	NOUN
ajbmeb-3197	135	7	.	.	PUNCT
ajbmeb-3197	136	1	tashkent	tashkent	PROPN
ajbmeb-3197	136	2	.	.	PUNCT
ajbmeb-3197	137	1	–	–	PUNCT
ajbmeb-3197	138	1	5.15	5.15	NUM
ajbmeb-3197	138	2	p.	p.	NOUN
ajbmeb-3197	138	3	4	4	NUM
ajbmeb-3197	138	4	.	.	PUNCT
ajbmeb-3197	139	1	rakhimov	rakhimov	ADJ
ajbmeb-3197	139	2	,	,	PUNCT
ajbmeb-3197	139	3	m.yu	m.yu	PROPN
ajbmeb-3197	139	4	.	.	PROPN
ajbmeb-3197	139	5	,	,	PUNCT
ajbmeb-3197	139	6	&	&	CCONJ
ajbmeb-3197	139	7	kalandarova	kalandarova	PROPN
ajbmeb-3197	139	8	,	,	PUNCT
ajbmeb-3197	139	9	n.n	n.n	PROPN
ajbmeb-3197	139	10	.	.	PROPN
ajbmeb-3197	139	11	(	(	PUNCT
ajbmeb-3197	139	12	2019	2019	NUM
ajbmeb-3197	139	13	)	)	PUNCT
ajbmeb-3197	139	14	.	.	PUNCT
ajbmeb-3197	140	1	financial	financial	ADJ
ajbmeb-3197	140	2	analysis	analysis	NOUN
ajbmeb-3197	140	3	.	.	PUNCT
ajbmeb-3197	141	1	tashkent	tashkent	NOUN
ajbmeb-3197	141	2	:	:	PUNCT
ajbmeb-3197	141	3	iqtisod	iqtisod	PROPN
ajbmeb-3197	141	4	-	-	PUNCT
ajbmeb-3197	141	5	moliya	moliya	NOUN
ajbmeb-3197	141	6	.	.	PUNCT
ajbmeb-3197	142	1	5	5	NUM
ajbmeb-3197	142	2	.	.	X
ajbmeb-3197	142	3	turdiyeva	turdiyeva	PROPN
ajbmeb-3197	142	4	,	,	PUNCT
ajbmeb-3197	142	5	g.	g.	PROPN
ajbmeb-3197	142	6	(	(	PUNCT
ajbmeb-3197	142	7	2019	2019	NUM
ajbmeb-3197	142	8	)	)	PUNCT
ajbmeb-3197	142	9	.	.	PUNCT
ajbmeb-3197	143	1	improving	improve	VERB
ajbmeb-3197	143	2	theoretical	theoretical	ADJ
ajbmeb-3197	143	3	and	and	CCONJ
ajbmeb-3197	143	4	organizational	organizational	ADJ
ajbmeb-3197	143	5	-	-	PUNCT
ajbmeb-3197	143	6	methodological	methodological	ADJ
ajbmeb-3197	143	7	aspects	aspect	NOUN
ajbmeb-3197	143	8	of	of	ADP
ajbmeb-3197	143	9	creditworthiness	creditworthiness	ADJ
ajbmeb-3197	143	10	analysis	analysis	NOUN
ajbmeb-3197	143	11	of	of	ADP
ajbmeb-3197	143	12	economic	economic	ADJ
ajbmeb-3197	143	13	entities	entity	NOUN
ajbmeb-3197	143	14	.	.	PUNCT
ajbmeb-3197	144	1	abstract	abstract	ADJ
ajbmeb-3197	144	2	.	.	PUNCT
ajbmeb-3197	145	1	tashkent	tashkent	PROPN
ajbmeb-3197	145	2	.	.	PUNCT
ajbmeb-3197	146	1	6	6	NUM
ajbmeb-3197	146	2	.	.	X
ajbmeb-3197	146	3	dahiyat	dahiyat	PROPN
ajbmeb-3197	146	4	,	,	PUNCT
ajbmeb-3197	146	5	a.	a.	NOUN
ajbmeb-3197	146	6	(	(	PUNCT
ajbmeb-3197	146	7	2016	2016	NUM
ajbmeb-3197	146	8	)	)	PUNCT
ajbmeb-3197	146	9	.	.	PUNCT
ajbmeb-3197	147	1	does	do	AUX
ajbmeb-3197	147	2	liquidity	liquidity	NOUN
ajbmeb-3197	147	3	and	and	CCONJ
ajbmeb-3197	147	4	solvenсу	solvenсу	NOUN
ajbmeb-3197	147	5	affect	affect	VERB
ajbmeb-3197	147	6	banks	bank	NOUN
ajbmeb-3197	147	7	profitability	profitability	NOUN
ajbmeb-3197	147	8	.	.	PUNCT
ajbmeb-3197	148	1	evidence	evidence	NOUN
ajbmeb-3197	148	2	from	from	ADP
ajbmeb-3197	148	3	listed	list	VERB
ajbmeb-3197	148	4	banks	bank	NOUN
ajbmeb-3197	148	5	in	in	ADP
ajbmeb-3197	148	6	jordan	jordan	PROPN
ajbmeb-3197	148	7	.	.	PUNCT
ajbmeb-3197	149	1	international	international	ADJ
ajbmeb-3197	149	2	journal	journal	PROPN
ajbmeb-3197	149	3	of	of	ADP
ajbmeb-3197	149	4	academic	academic	ADJ
ajbmeb-3197	149	5	research	research	NOUN
ajbmeb-3197	149	6	in	in	ADP
ajbmeb-3197	149	7	accounting	accounting	NOUN
ajbmeb-3197	149	8	,	,	PUNCT
ajbmeb-3197	149	9	finance	finance	NOUN
ajbmeb-3197	149	10	and	and	CCONJ
ajbmeb-3197	149	11	management	management	NOUN
ajbmeb-3197	149	12	sciences	science	NOUN
ajbmeb-3197	149	13	,	,	PUNCT
ajbmeb-3197	149	14	6(1	6(1	NUM
ajbmeb-3197	149	15	)	)	PUNCT
ajbmeb-3197	149	16	,	,	PUNCT
ajbmeb-3197	149	17	35	35	NUM
ajbmeb-3197	149	18	-	-	SYM
ajbmeb-3197	149	19	40	40	NUM
ajbmeb-3197	149	20	.	.	PUNCT
ajbmeb-3197	149	21	retrieved	retrieve	VERB
ajbmeb-3197	149	22	from	from	ADP
ajbmeb-3197	149	23	https://ideas.repec	https://ideas.repec	PROPN
ajbmeb-3197	149	24	.	.	PUNCT
ajbmeb-3197	150	1	org	org	PROPN
ajbmeb-3197	150	2	/	/	SYM
ajbmeb-3197	150	3	a	a	PRON
ajbmeb-3197	150	4	/	/	SYM
ajbmeb-3197	150	5	hur	hur	NOUN
ajbmeb-3197	150	6	/	/	SYM
ajbmeb-3197	150	7	ijaraf	ijaraf	PROPN
ajbmeb-3197	150	8	/	/	SYM
ajbmeb-3197	150	9	v6y201611p35	v6y201611p35	NOUN
ajbmeb-3197	150	10	-	-	PUNCT
ajbmeb-3197	150	11	40	40	NUM
ajbmeb-3197	150	12	.	.	PUNCT
ajbmeb-3197	151	1	html	html	NOUN
ajbmeb-3197	151	2	7	7	NUM
ajbmeb-3197	151	3	.	.	PUNCT
ajbmeb-3197	152	1	emmanuel	emmanuel	PROPN
ajbmeb-3197	152	2	,	,	PUNCT
ajbmeb-3197	152	3	n.	n.	PROPN
ajbmeb-3197	152	4	r.	r.	PROPN
ajbmeb-3197	152	5	(	(	PUNCT
ajbmeb-3197	152	6	1997	1997	NUM
ajbmeb-3197	152	7	)	)	PUNCT
ajbmeb-3197	152	8	.	.	PUNCT
ajbmeb-3197	153	1	commercial	commercial	ADJ
ajbmeb-3197	153	2	banking	banking	NOUN
ajbmeb-3197	153	3	in	in	ADP
ajbmeb-3197	153	4	an	an	DET
ajbmeb-3197	153	5	era	era	NOUN
ajbmeb-3197	153	6	of	of	ADP
ajbmeb-3197	153	7	deregulation	deregulation	NOUN
ajbmeb-3197	153	8	(	(	PUNCT
ajbmeb-3197	153	9	3rd	3rd	ADJ
ajbmeb-3197	153	10	ed	ed	NOUN
ajbmeb-3197	153	11	.	.	PUNCT
ajbmeb-3197	153	12	)	)	PUNCT
ajbmeb-3197	153	13	.	.	PUNCT
ajbmeb-3197	154	1	westport	westport	PROPN
ajbmeb-3197	154	2	,	,	PUNCT
ajbmeb-3197	154	3	ct	ct	PROPN
ajbmeb-3197	154	4	:	:	PUNCT
ajbmeb-3197	154	5	greenwood	greenwood	PROPN
ajbmeb-3197	154	6	publishing	publishing	PROPN
ajbmeb-3197	154	7	group	group	NOUN
ajbmeb-3197	154	8	.	.	PUNCT
ajbmeb-3197	155	1	8	8	X
ajbmeb-3197	155	2	.	.	PUNCT
ajbmeb-3197	155	3	kanaan	kanaan	PROPN
ajbmeb-3197	155	4	,	,	PUNCT
ajbmeb-3197	155	5	а	а	PROPN
ajbmeb-3197	155	6	.	.	PROPN
ajbmeb-3197	155	7	,	,	PUNCT
ajbmeb-3197	155	8	saoud	saoud	ADJ
ajbmeb-3197	155	9	,	,	PUNCT
ajbmeb-3197	155	10	a.	a.	NOUN
ajbmeb-3197	155	11	(	(	PUNCT
ajbmeb-3197	155	12	2018	2018	NUM
ajbmeb-3197	155	13	)	)	PUNCT
ajbmeb-3197	155	14	.	.	PUNCT
ajbmeb-3197	156	1	the	the	DET
ajbmeb-3197	156	2	effect	effect	NOUN
ajbmeb-3197	156	3	of	of	ADP
ajbmeb-3197	156	4	financial	financial	ADJ
ajbmeb-3197	156	5	leverage	leverage	NOUN
ajbmeb-3197	156	6	on	on	ADP
ajbmeb-3197	156	7	profitability	profitability	NOUN
ajbmeb-3197	156	8	an	an	DET
ajbmeb-3197	156	9	applied	apply	VERB
ajbmeb-3197	156	10	study	study	NOUN
ajbmeb-3197	156	11	on	on	ADP
ajbmeb-3197	156	12	non	non	ADJ
ajbmeb-3197	156	13	-	-	ADJ
ajbmeb-3197	156	14	financial	financial	ADJ
ajbmeb-3197	156	15	companies	company	NOUN
ajbmeb-3197	156	16	listed	list	VERB
ajbmeb-3197	156	17	on	on	ADP
ajbmeb-3197	156	18	the	the	DET
ajbmeb-3197	156	19	damascus	damascus	PROPN
ajbmeb-3197	156	20	stock	stock	NOUN
ajbmeb-3197	156	21	exchange	exchange	PROPN
ajbmeb-3197	156	22	.	.	PUNCT
ajbmeb-3197	157	1	economic	economic	ADJ
ajbmeb-3197	157	2	and	and	CCONJ
ajbmeb-3197	157	3	legal	legal	ADJ
ajbmeb-3197	157	4	sciences	science	NOUN
ajbmeb-3197	157	5	series	series	NOUN
ajbmeb-3197	157	6	,	,	PUNCT
ajbmeb-3197	157	7	4013	4013	NUM
ajbmeb-3197	157	8	)	)	PUNCT
ajbmeb-3197	157	9	,	,	PUNCT
ajbmeb-3197	157	10	265	265	NUM
ajbmeb-3197	157	11	-	-	SYM
ajbmeb-3197	157	12	280	280	NUM
ajbmeb-3197	157	13	.	.	PUNCT
ajbmeb-3197	157	14	retrieved	retrieve	VERB
ajbmeb-3197	157	15	.	.	PUNCT
ajbmeb-3197	158	1	http://journal.tishreen.edu	http://journal.tishreen.edu	PROPN
ajbmeb-3197	158	2	.	.	PUNCT
ajbmeb-3197	159	1	sy	sy	ADP
ajbmeb-3197	159	2	/	/	SYM
ajbmeb-3197	159	3	index.php	index.php	VERB
ajbmeb-3197	159	4	/	/	SYM
ajbmeb-3197	159	5	econlaw	econlaw	ADJ
ajbmeb-3197	159	6	/	/	SYM
ajbmeb-3197	159	7	article/	article/	NUM
ajbmeb-3197	159	8	view	view	NOUN
ajbmeb-3197	159	9	465174421	465174421	NUM
ajbmeb-3197	159	10	(	(	PUNCT
ajbmeb-3197	159	11	in	in	ADP
ajbmeb-3197	159	12	arabic	arabic	ADJ
ajbmeb-3197	159	13	language	language	NOUN
ajbmeb-3197	159	14	)	)	PUNCT
ajbmeb-3197	159	15	9	9	NUM
ajbmeb-3197	159	16	.	.	PUNCT
ajbmeb-3197	160	1	pardaev	pardaev	PROPN
ajbmeb-3197	160	2	м	м	X
ajbmeb-3197	160	3	(	(	PUNCT
ajbmeb-3197	160	4	2007	2007	NUM
ajbmeb-3197	160	5	)	)	PUNCT
ajbmeb-3197	160	6	.	.	PUNCT
ajbmeb-3197	161	1	financial	financial	ADJ
ajbmeb-3197	161	2	analysis	analysis	NOUN
ajbmeb-3197	161	3	.	.	PUNCT
ajbmeb-3197	162	1	samisi-2007	samisi-2007	VERB
ajbmeb-3197	162	2	.	.	PUNCT
ajbmeb-3197	163	1	www	www	PROPN
ajbmeb-3197	163	2	/	/	SYM
ajbmeb-3197	163	3	ziyonet	ziyonet	PROPN
ajbmeb-3197	163	4	/	/	SYM
ajbmeb-3197	163	5	uz	uz	PROPN
ajbmeb-3197	163	6	10	10	NUM
ajbmeb-3197	163	7	.	.	PUNCT
ajbmeb-3197	164	1	soenen	soenen	PROPN
ajbmeb-3197	164	2	l.a	l.a	PROPN
ajbmeb-3197	164	3	.	.	PROPN
ajbmeb-3197	164	4	(	(	PUNCT
ajbmeb-3197	164	5	1993	1993	NUM
ajbmeb-3197	164	6	)	)	PUNCT
ajbmeb-3197	164	7	.	.	PUNCT
ajbmeb-3197	165	1	cash	cash	NOUN
ajbmeb-3197	165	2	conversion	conversion	NOUN
ajbmeb-3197	165	3	eycle	eycle	NOUN
ajbmeb-3197	165	4	and	and	CCONJ
ajbmeb-3197	165	5	corporate	corporate	ADJ
ajbmeb-3197	165	6	profitability	profitability	NOUN
ajbmeb-3197	165	7	,	,	PUNCT
ajbmeb-3197	165	8	journal	journal	NOUN
ajbmeb-3197	165	9	of	of	ADP
ajbmeb-3197	165	10	cash	cash	NOUN
ajbmeb-3197	165	11	management	management	NOUN
ajbmeb-3197	165	12	,	,	PUNCT
ajbmeb-3197	165	13	vol	vol	NOUN
ajbmeb-3197	165	14	13	13	NUM
ajbmeb-3197	165	15	no	no	DET
ajbmeb-3197	165	16	4	4	NUM
ajbmeb-3197	165	17	pp	pp	NOUN
ajbmeb-3197	165	18	.	.	PUNCT
ajbmeb-3197	166	1	53	53	NUM
ajbmeb-3197	166	2	-	-	SYM
ajbmeb-3197	166	3	58	58	NUM
ajbmeb-3197	166	4	.	.	PUNCT
ajbmeb-3197	167	1	11	11	NUM
ajbmeb-3197	167	2	.	.	X
ajbmeb-3197	168	1	udoka	udoka	PROPN
ajbmeb-3197	168	2	,	,	PUNCT
ajbmeb-3197	168	3	с	с	PROPN
ajbmeb-3197	168	4	.	.	PUNCT
ajbmeb-3197	169	1	о	о	PROPN
ajbmeb-3197	169	2	.	.	PROPN
ajbmeb-3197	169	3	,	,	PUNCT
ajbmeb-3197	169	4	аnyingang	аnyingang	PROPN
ajbmeb-3197	169	5	,	,	PUNCT
ajbmeb-3197	169	6	r.	r.	PROPN
ajbmeb-3197	169	7	(	(	PUNCT
ajbmeb-3197	169	8	2012	2012	NUM
ajbmeb-3197	169	9	)	)	PUNCT
ajbmeb-3197	169	10	.	.	PUNCT
ajbmeb-3197	170	1	an	an	DET
ajbmeb-3197	170	2	analytical	analytical	ADJ
ajbmeb-3197	170	3	and	and	CCONJ
ajbmeb-3197	170	4	theoretical	theoretical	ADJ
ajbmeb-3197	170	5	investigation	investigation	NOUN
ajbmeb-3197	170	6	of	of	ADP
ajbmeb-3197	170	7	the	the	DET
ajbmeb-3197	170	8	determinants	determinant	NOUN
ajbmeb-3197	170	9	of	of	ADP
ajbmeb-3197	170	10	deposit	deposit	NOUN
ajbmeb-3197	170	11	money	money	NOUN
ajbmeb-3197	170	12	bank	bank	NOUN
ajbmeb-3197	170	13	's	's	PART
ajbmeb-3197	170	14	investmentin	investmentin	ADJ
ajbmeb-3197	170	15	treasury	treasury	NOUN
ajbmeb-3197	170	16	bills	bill	NOUN
ajbmeb-3197	170	17	in	in	ADP
ajbmeb-3197	170	18	nigeria	nigeria	PROPN
ajbmeb-3197	170	19	.	.	PUNCT
ajbmeb-3197	171	1	european	european	PROPN
ajbmeb-3197	171	2	journal	journal	PROPN
ajbmeb-3197	171	3	of	of	ADP
ajbmeb-3197	171	4	business	business	NOUN
ajbmeb-3197	171	5	and	and	CCONJ
ajbmeb-3197	171	6	management	management	NOUN
ajbmeb-3197	171	7	,	,	PUNCT
ajbmeb-3197	171	8	4(21	4(21	NUM
ajbmeb-3197	171	9	)	)	PUNCT
ajbmeb-3197	171	10	,	,	PUNCT
ajbmeb-3197	171	11	42	42	NUM
ajbmeb-3197	171	12	-	-	SYM
ajbmeb-3197	171	13	48	48	NUM
ajbmeb-3197	171	14	.	.	PUNCT
ajbmeb-3197	172	1	yusoff	yusoff	NOUN
ajbmeb-3197	173	1	;	;	PUNCT
ajbmeb-3197	173	2	,	,	PUNCT
ajbmeb-3197	173	3	h.b.m	h.b.m	ADJ
ajbmeb-3197	173	4	.	.	PUNCT
ajbmeb-3197	173	5	(	(	PUNCT
ajbmeb-3197	173	6	2017	2017	NUM
ajbmeb-3197	173	7	)	)	PUNCT
ajbmeb-3197	173	8	.	.	PUNCT
ajbmeb-3197	174	1	the	the	DET
ajbmeb-3197	174	2	effect	effect	NOUN
ajbmeb-3197	174	3	of	of	ADP
ajbmeb-3197	174	4	liquidity	liquidity	NOUN
ajbmeb-3197	174	5	and	and	CCONJ
ajbmeb-3197	174	6	solveney	solveney	NOUN
ajbmeb-3197	174	7	on	on	ADP
ajbmeb-3197	174	8	profitability	profitability	NOUN
ajbmeb-3197	174	9	:	:	PUNCT
ajbmeb-3197	174	10	the	the	DET
ajbmeb-3197	174	11	case	case	NOUN
ajbmeb-3197	174	12	of	of	ADP
ajbmeb-3197	174	13	public	public	ADJ
ajbmeb-3197	174	14	-	-	PUNCT
ajbmeb-3197	174	15	listed	list	VERB
ajbmeb-3197	174	16	consumer	consumer	NOUN
ajbmeb-3197	174	17	product	product	NOUN
ajbmeb-3197	174	18	companies	company	NOUN
ajbmeb-3197	174	19	in	in	ADP
ajbmeb-3197	174	20	malaysia	malaysia	PROPN
ajbmeb-3197	174	21	(	(	PUNCT
ajbmeb-3197	174	22	master	master	NOUN
ajbmeb-3197	174	23	thesis	thesis	NOUN
ajbmeb-3197	174	24	)	)	PUNCT
ajbmeb-3197	174	25	.	.	PUNCT
ajbmeb-3197	175	1	university	university	NOUN
ajbmeb-3197	175	2	tun	tun	PROPN
ajbmeb-3197	175	3	hussein	hussein	PROPN
ajbmeb-3197	175	4	onn	onn	PROPN
ajbmeb-3197	175	5	malaysia	malaysia	PROPN
ajbmeb-3197	175	6	.	.	PUNCT