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Jargon Buster

Professor Russell Smith
Monday 08 February 2010 20:00 EST
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Campari assessment

Bankers often assess business loan applications against seven criteria known by the Campari acronym. This stands for: Character of business and management; Ability to repay borrowing; Margin over base rate; Purpose of loan; Amount of loan; Repayment period and terms: and Insurance against non-repayment. For a new business venture, the track record of the management team will be viewed as very important, and insurance against non-repayment (usually security over the personal assets of the management team, such as homes) will be required.

Short-term liquidity ratios

Financial measures that look at how readily a business can meet short-term commitments such as paying bills. The measures include the “current ratio” between current assets and current liabilities and the “acid test”, which is the same ratio, but with the values of stock and work-in-hand deducted from current assets. The acid test gives a more cautious assessment.

QUESTIONS PLEASE

Send your questions to Professor Smith at independent@businessboffins.com. Selected questions will be answered each month. Answers are for the general guidance of ownermanagers only. Always seek professional advice. Professor Smith is the founder of Business Boffins Ltd which, in collaboration with Oxford Brookes University, Anglia Ruskin University, Warwick University and University of the West of England, delivers support programmes to small businesses nationwide. Readers of The Independent andThe Independent on Sunday can enrol on the programme at a discounted rate. See businessboffins.com

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