To determine the security of the enterprise own circulating means is a special ratio. It is calculated as the ratio of own working capital to the volume of current assets. In turn, the amount of working capital is calculated as the difference between own capital (line 490 of "Balance") and the amount of non-current assets (line 190).
The ratio of own circulating means indicates what part of equity capital left over from the formation of non-current assets is used to cover working capital. The normative value of this ratio is 0.1, i.e. 10 percent of working capital should be formed at the expense of own capital of the enterprise.
There are times when the difference between equity and non-current assets of the company is negative. This means that own capital of the company is insufficient to form not only a part of circulating assets and non-current, ie a part of the core, and all current assets are formed at the expense of borrowed sources.
Sometimes non-current assets are covered 100 percent equity, and working capital are provided through loans. In this case, the ratio of own circulating means will be zero.
If the level of this ratio below the standard value, it indicates a lack of own capital of the enterprise or too large value of non-current assets, for example, due to the large volume of incomplete construction, or a significant value of current assets, e.g. due to the growth of unclaimed stocks or a large volume of accounts receivable.