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When looking at a balance sheet, two of the most important things you want to get a feel for are a company's liquidity and solvency, says Robinson. Liquidity is a company's ability to meet its short-term obligations, such as its working capital needs and its debt obligations.For more detail, read this primer on the basic elements of a balance sheet .). To get a feel for how a pro dives into a balance sheet, Inc.com spoke with Tom Robinson, managing director of the education division of the CFA Institute in Charlottesville, Virginia.