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For the Texas Ratio calculation, a bank's available capital is the sum total of its equity capital and its loan loss reserves. Equity capital is essentially the book value of the bank -- its total assets minus its liabilities.
You can find the current ratio by dividing the total current assets by the total current liabilities. 1  For example, if a company has $20 million in current assets and $10 million in current liabilities, the current ratio would be 2. The calculation would look like this: $20,000,000/$10,000,000 = 2.