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Who
Already Uses REFS?
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Net
current assets
These are
defined as current assets minus current liabilities. A negative
value for net current assets therefore indicates net current
liabilities. Current assets include stocks and work-in-progress,
debtors, short-term investments, and cash. Current liabilities
include short-term borrowings, creditors, dividends and taxation
payable, and accruals.
Net current
assets consist of the following items from each reported balance
sheet:
TOTAL CURRENT
ASSETS
- TOTAL CURRENT
LIABILITIES
= NET CURRENT
ASSETS
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REFS
is available in 3 formats to suit your needs 
Updated daily with data direct from the London
Stock Exchange 
Available
monthly or quarterly on CD
 
Available
monthly or quarterly in two hard-copy volumes
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