4.Metodologia of research For analysis of quotients, will be used the following indices: ) Composition of indebtedness (structure index) Discloses to which the existing ratio enters the obligations of short term in relation to the total obligations, how much the company will have to pay in short term for each Real of the total of the obligations. How much lesser it will be this better index will be for the company, therefore it will have bigger stated periods to liquidate its commitments. b) Participation of capital of third This quotient discloses to which the existing ratio between capital of third and capital proper, that is, how much the company is using capital of third stops each proper Real. How much lesser it will be this quotient will be better for the company, who to say that the company possesss applied proper capital more and little debt. When the degree of indebtedness shown for this quotient will be raised, normally the company will find difficulty for the attainment of banking loans and other financings because the available guarantees will be few to offer in exchange.
c) Immobilization of Patrimony This quotient discloses to which the parcel of the Equity was used to finance the purchase of the permanent asset, that is, how much the company immobilized in its asset for each Real of the PL, presented the existence or not of the Proper Liquid capital. ' ' How much lesser this better index for empresa' ' A aspect evidenced for this quotient is the existence or not of the dependence of Capitals of third financing the Current assets; if all the Equity will be used to finance the permanent asset, will mean that all the AC was financed with resources of third, presenting a favorable situation. d) General liquidity Sample if the applied financial resources in the current assets and the Realizable one in the long run is enough to pay the total obligations.