The result of this ratio shows the dependence of the bank from the interbank market. It displays the relationship between the liquid assets of the total current assets to current liabilities of the bank. The target for the bank is to finance the loans granted out from the deposits (and still having some funds for reserves). In other words, the bank should not have to borrow in inter-bank market to grant loans. The smaller is the ratio the better is the liquidity of the bank. The ratios’ value lower than the unit (1) is interpreted as security in case of allocations, since the deposits are sufficient for the granting of loans. The second liquidity ratio is as follows: