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Current financial statements are used to calculate key liquidity ratios (current and quick), solvency ratios (debt to total assets and equity) and operating cash flows

Current financial statements are used to calculate key liquidity ratios (current and quick), solvency ratios (debt to total assets and equity) and operating cash flows as a basis, in part, for determining 'risk grades.'

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(4) What additional information might current, audited financial statements for the two questionable, individually material business loans potentially provide (see footnote #4)

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