Current Ratio
The current ratio is a liquidity metric that measures a company’s ability to meet its short-term obligations with its current assets. It is calculated by dividing current assets by current liabilities. A ratio of 2:1 or higher is often considered healthy, indicating good short-term financial health.
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Concessional Contributions
Pre-tax superannuation contributions in Australia, including employer contributions, taxed at a concessional rate.
CGT (Capital Gains Tax) Discount
An Australian tax concession allowing individuals to reduce a capital gain by 50% if the asset was held for over…
CIS (Construction Industry Scheme)
A UK HMRC scheme requiring contractors to deduct tax from payments to subcontractors in the construction sector.
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