Among the most common examples of current liabilities are accounts payable, short-term notes payable, the current portion of long-term debt, accrued liabilities, and unearned revenue.

European Banks have long been short on deposits relative to their assets and have made up the difference by short-term borrowing, largely by selling short-term notes to U. s. money-market funds.

The more investors want notes and bonds, the lower the yield, and short-term rates are close to zero.