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Thus, at the enterprises both with seasonal, and to nonseasonal nature of production constantly there is a release of money from a circulation and constantly there is an additional need for them.

Loan operations - operations on granting (deliveries of means to the borrower on the basis of urgency, recoverability and availability at a price. The loan operations connected with purchase or the accounting of bills or adoption of bills as a deposit are registration or registration and loan operations.

For observance of a regime of economy of the enterprise have to have a minimum of available own current assets. For the enterprises the minimum requirement decides on seasonal nature of production proceeding from the smallest output, and the enterprises with nonseasonal character have productions – proceeding from needs for means for the 4th quarter.