手上有个case study，有以下两条balance sheet的explanation 不是很明白，请懂的mm指教一下，这两条注释对企业的流动能力和偿债能力有什么影响，拜托拜托！


A company‘s liquidity includes all highly liquid debt instruments purchased with a maturity of
three months or less. The company has entered into a Eurodollar Sweep agreement
where excess funds are swept from its checking into high yield overnight investments.

• Furthermore, the company’s cash is largely obligated to related entities. Related entities
transfer cash to A, and the funds are in turn swept into high yield overnight
investments each day. See Due to Related Entities. （这一项占current liabilities的1/3强）