Scroll to Top

Volume : IV, Issue : VIII, September - 2014

GRANTING OF CREDIT FEATURE GIROCAIXA PIS BY CAIXA ECONÔMICA FEDERAL BANK IN ROLIM DE MOURA, RONDONIA - BRAZIL

Cleberson Eller Loose, Agostinho Napoleão De Freitas , Valdinei Leones De Souza and Clodoaldo De Oliveira Freitas

By : Laxmi Book Publication

Abstract :

The present study aimed to spot the employment of techniques for the analysis of balance sheet for granting of credit GIROCAIXA, Feature of the Program of Social Integration, PIS in Economica Federal, Rolim Delaware Moura; a case study was performed , having as a probe a semi-structured interview conducted with the manager chargeable for the arena of premise of the documentary analysis, it had been potential to characterize the modality Feature of PIS, as being a line of capital that uses options of PIS, rate; the analysis allowed read the constraints in its unharness, of the resource, that is exclusive for capital of the Caixa Economica Federal, Rolim de flexibility to pay of a corporation as a that the discharge of the credit line consideration, as a result of the of the money statements, which statements ar solely financial , not Caixa instrument credit. On the GIROCAIXA whose main attraction is its interest as well as its purpose and pertinence Micro and tiny Enterprises. once its determined that Moura uses the money statements for the analysis of the requirement for the granting of credit, it had been determined GIROCAIXAFeature of PIS, the accounting data isnt taken under size of the enterprises (micro and small) and therefore the responsibleness generally dont portray the truth of the corporate, as a result of the showing what really happened.

Keywords :


Article :


Cite This Article :

Cleberson Eller Loose, Agostinho Napoleão De Freitas , Valdinei Leones De Souza and Clodoaldo De Oliveira Freitas (2014). GRANTING OF CREDIT FEATURE GIROCAIXA PIS BY CAIXA ECONÔMICA FEDERAL BANK IN ROLIM DE MOURA, RONDONIA - BRAZIL. Indian Streams Research Journal, Vol. IV, Issue. VIII, http://isrj.org/UploadedData/5259.pdf

References :

  1. MATARAZZO, Dante Carmine. financial Analysis of balance sheets: basic approach and management, 6TH
  2. 2003.
  3. FINAME _Maquinas_e_Equipamentos/ #lines Access: 24 Mar. 2014.
  4. LEMES JUNIOR, Antonio Barbosa. Financial Management: principles, fundamentals and Brazilian practices /
  5. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  6. CENTRAL BANK OF BRAZIL. Resolution no. 2682. Available at: HTTP://WWW.BCB.GOV.BR
  7. SECURATO, Jose Roberto. Financial Decisions under conditions of risk, 5TH edition. Sao Paulo: Atlas, 1996.
  8. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  9. /PRE/NORMATIVOS/RES/1999/PDF/RES _2682A _v2_L.pdf Access: Jul 16. 2014.
  10. CENTRAL BANK OF BRAZIL. Resolution no. 2682. Available at: HTTP://WWW.BCB.GOV.BR
  11. SECURATO, Jose Roberto. Financial Decisions under conditions of risk, 5TH edition. Sao Paulo: Atlas, 1996.
  12. /PRE/NORMATIVOS/RES/1999/PDF/RES _2682A _v2_L.pdf Access: Jul 16. 2014.
  13. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  14. /PRE/NORMATIVOS/RES/1999/PDF/RES _2682A _v2_L.pdf Access: Jul 16. 2014.
  15. MARION, Jose Carlos. Analysis of financial statements: enterprise accounting, 3RD edition. Sao Paulo: Atlas,
  16. /PRE/NORMATIVOS/RES/1999/PDF/RES _2682A _v2_L.pdf Access: Jul 16. 2014.
  17. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  18. Janeiro : Elsevier, 2005.
  19. HTTP://WWW.BNDES.GOV.BR /SiteBNDES/bndes/bndes _PT/Institutional/Apoio_Financeiro/Produtos/
  20. MATARAZZO, Dante Carmine. financial Analysis of balance sheets: basic approach and management, 6TH
  21. 2003.
  22. MARION, Jose Carlos. Analysis of financial statements: enterprise accounting, 3RD edition. Sao Paulo: Atlas,
  23. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  24. CENTRAL BANK OF BRAZIL. Resolution no. 2682. Available at: HTTP://WWW.BCB.GOV.BR
  25. SECURATO, Jose Roberto. Financial Decisions under conditions of risk, 5TH edition. Sao Paulo: Atlas, 1996.
  26. Paulo: Atlas, 2007.
  27. CENTRAL BANK OF BRAZIL. Resolution no. 2682. Available at: HTTP://WWW.BCB.GOV.BR
  28. SECURATO, Jose Roberto. Financial Decisions under conditions of risk, 5TH edition. Sao Paulo: Atlas, 1996.
  29. FINAME _Maquinas_e_Equipamentos/ #lines Access: 24 Mar. 2014.
  30. LEMES JUNIOR, Antonio Barbosa. Financial Management: principles, fundamentals and Brazilian practices /
  31. MATARAZZO, Dante Carmine. financial Analysis of balance sheets: basic approach and management, 6TH
  32. 2003.
  33. MARION, Jose Carlos. Analysis of financial statements: enterprise accounting, 3RD edition. Sao Paulo: Atlas,
  34. FINAME _Maquinas_e_Equipamentos/ #lines Access: 24 Mar. 2014.
  35. LEMES JUNIOR, Antonio Barbosa. Financial Management: principles, fundamentals and Brazilian practices /
  36. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  37. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  38. FINAME _Maquinas_e_Equipamentos/ #lines Access: 24 Mar. 2014.
  39. LEMES JUNIOR, Antonio Barbosa. Financial Management: principles, fundamentals and Brazilian practices /
  40. Janeiro : Elsevier, 2005.
  41. MATARAZZO, Dante Carmine. financial Analysis of balance sheets: basic approach and management, 6TH
  42. 2003.
  43. BRITO, Osias Santana. Comptroller of risk - return in financial institutions. Sao Paulo: Saraiva, 2003.
  44. MARION, Jose Carlos. Analysis of financial statements: enterprise accounting, 3RD edition. Sao Paulo: Atlas,
  45. BNDES - NATIONAL BANK OF DEVELOPMENT. BNDES Finame. Available at:
  46. Antonio Barbosa Lemes Junior, Claudio Miessa Rigo, Ana Paula Mussi Szabo Cherobim. 2ND edition Rio de
  47. 2010.
  48. edition. Sao Paulo: Atlas, 2007
  49. HTTP://WWW.BNDES.GOV.BR /SiteBNDES/bndes/bndes _PT/Institutional/Apoio_Financeiro/Produtos/
  50. FINAME _Maquinas_e_Equipamentos/ #lines Access: 24 Mar. 2014.
  51. LEMES JUNIOR, Antonio Barbosa. Financial Management: principles, fundamentals and Brazilian practices /
  52. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  53. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  54. BRITO, Osias Santana. Comptroller of risk - return in financial institutions. Sao Paulo: Saraiva, 2003.
  55. HTTP://WWW.BNDES.GOV.BR /SiteBNDES/bndes/bndes _PT/Institutional/Apoio_Financeiro/Produtos/
  56. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  57. HTTP://WWW.BNDES.GOV.BR /SiteBNDES/bndes/bndes _PT/Institutional/Apoio_Financeiro/Produtos/
  58. Janeiro : Elsevier, 2005.
  59. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  60. BNDES - NATIONAL BANK OF DEVELOPMENT. BNDES Finame. Available at:
  61. Antonio Barbosa Lemes Junior, Claudio Miessa Rigo, Ana Paula Mussi Szabo Cherobim. 2ND edition Rio de
  62. 2010.
  63. edition. Sao Paulo: Atlas, 2007
  64. BRITO, Osias Santana. Comptroller of risk - return in financial institutions. Sao Paulo: Saraiva, 2003.
  65. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  66. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  67. Paulo: Atlas, 2007.
  68. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  69. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  70. MATARAZZO, Dante Carmine. financial Analysis of balance sheets: basic approach and management, 6TH
  71. 2003.
  72. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  73. MATARAZZO, Dante Carmine. financial Analysis of balance sheets: basic approach and management, 6TH
  74. 2003.
  75. CENTRAL BANK OF BRAZIL. Resolution no. 2682. Available at: HTTP://WWW.BCB.GOV.BR
  76. SECURATO, Jose Roberto. Financial Decisions under conditions of risk, 5TH edition. Sao Paulo: Atlas, 1996.
  77. CENTRAL BANK OF BRAZIL. Resolution no. 2682. Available at: HTTP://WWW.BCB.GOV.BR
  78. SECURATO, Jose Roberto. Financial Decisions under conditions of risk, 5TH edition. Sao Paulo: Atlas, 1996.
  79. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  80. BNDES - NATIONAL BANK OF DEVELOPMENT. BNDES Finame. Available at:
  81. Antonio Barbosa Lemes Junior, Claudio Miessa Rigo, Ana Paula Mussi Szabo Cherobim. 2ND edition Rio de
  82. 2010.
  83. edition. Sao Paulo: Atlas, 2007
  84. Janeiro : Elsevier, 2005.
  85. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  86. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  87. MARION, Jose Carlos. Analysis of financial statements: enterprise accounting, 3RD edition. Sao Paulo: Atlas,
  88. BNDES - NATIONAL BANK OF DEVELOPMENT. BNDES Finame. Available at:
  89. MATARAZZO, Dante Carmine. financial Analysis of balance sheets: basic approach and management, 6TH
  90. 2003.
  91. CENTRAL BANK OF BRAZIL. Resolution no. 2682. Available at: HTTP://WWW.BCB.GOV.BR
  92. SECURATO, Jose Roberto. Financial Decisions under conditions of risk, 5TH edition. Sao Paulo: Atlas, 1996.
  93. BNDES - NATIONAL BANK OF DEVELOPMENT. BNDES Finame. Available at:
  94. Antonio Barbosa Lemes Junior, Claudio Miessa Rigo, Ana Paula Mussi Szabo Cherobim. 2ND edition Rio de
  95. 2010.
  96. edition. Sao Paulo: Atlas, 2007
  97. MATARAZZO, Dante Carmine. financial Analysis of balance sheets: basic approach and management, 6TH
  98. 2003.
  99. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  100. Antonio Barbosa Lemes Junior, Claudio Miessa Rigo, Ana Paula Mussi Szabo Cherobim. 2ND edition Rio de
  101. 2010.
  102. edition. Sao Paulo: Atlas, 2007
  103. MARION, Jose Carlos. Analysis of financial statements: enterprise accounting, 3RD edition. Sao Paulo: Atlas,
  104. /PRE/NORMATIVOS/RES/1999/PDF/RES _2682A _v2_L.pdf Access: Jul 16. 2014.
  105. Janeiro : Elsevier, 2005.
  106. Paulo: Atlas, 2007.
  107. FINAME _Maquinas_e_Equipamentos/ #lines Access: 24 Mar. 2014.
  108. LEMES JUNIOR, Antonio Barbosa. Financial Management: principles, fundamentals and Brazilian practices /
  109. BRITO, Osias Santana. Comptroller of risk - return in financial institutions. Sao Paulo: Saraiva, 2003.
  110. MARION, Jose Carlos. Analysis of financial statements: enterprise accounting, 3RD edition. Sao Paulo: Atlas,
  111. Paulo: Atlas, 2007.
  112. HTTP://WWW.BNDES.GOV.BR /SiteBNDES/bndes/bndes _PT/Institutional/Apoio_Financeiro/Produtos/
  113. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  114. CENTRAL BANK OF BRAZIL. Resolution no. 2682. Available at: HTTP://WWW.BCB.GOV.BR
  115. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  116. MATARAZZO, Dante Carmine. financial Analysis of balance sheets: basic approach and management, 6TH
  117. 2003.
  118. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  119. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  120. MATARAZZO, Dante Carmine. financial Analysis of balance sheets: basic approach and management, 6TH
  121. 2003.
  122. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  123. Paulo: Atlas, 2007.
  124. MARION, Jose Carlos. Analysis of financial statements: enterprise accounting, 3RD edition. Sao Paulo: Atlas,
  125. SECURATO, Jose Roberto. Financial Decisions under conditions of risk, 5TH edition. Sao Paulo: Atlas, 1996.
  126. CENTRAL BANK OF BRAZIL. Resolution no. 2682. Available at: HTTP://WWW.BCB.GOV.BR
  127. SECURATO, Jose Roberto. Financial Decisions under conditions of risk, 5TH edition. Sao Paulo: Atlas, 1996.
  128. CENTRAL BANK OF BRAZIL. Resolution no. 2682. Available at: HTTP://WWW.BCB.GOV.BR
  129. SECURATO, Jose Roberto. Financial Decisions under conditions of risk, 5TH edition. Sao Paulo: Atlas, 1996.
  130. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  131. CENTRAL BANK OF BRAZIL. Resolution no. 2682. Available at: HTTP://WWW.BCB.GOV.BR
  132. Janeiro : Elsevier, 2005.
  133. SECURATO, Jose Roberto. Financial Decisions under conditions of risk, 5TH edition. Sao Paulo: Atlas, 1996.
  134. BRITO, Osias Santana. Comptroller of risk - return in financial institutions. Sao Paulo: Saraiva, 2003.
  135. BRITO, Osias Santana. Comptroller of risk - return in financial institutions. Sao Paulo: Saraiva, 2003.
  136. BRITO, Osias Santana. Comptroller of risk - return in financial institutions. Sao Paulo: Saraiva, 2003.
  137. Paulo: Atlas, 2007.
  138. FINAME _Maquinas_e_Equipamentos/ #lines Access: 24 Mar. 2014.
  139. LEMES JUNIOR, Antonio Barbosa. Financial Management: principles, fundamentals and Brazilian practices /
  140. MARION, Jose Carlos. Analysis of financial statements: enterprise accounting, 3RD edition. Sao Paulo: Atlas,
  141. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  142. HTTP://WWW.BNDES.GOV.BR /SiteBNDES/bndes/bndes _PT/Institutional/Apoio_Financeiro/Produtos/
  143. /PRE/NORMATIVOS/RES/1999/PDF/RES _2682A _v2_L.pdf Access: Jul 16. 2014.
  144. HTTP://WWW.BNDES.GOV.BR /SiteBNDES/bndes/bndes _PT/Institutional/Apoio_Financeiro/Produtos/
  145. CENTRAL BANK OF BRAZIL. Resolution no. 2682. Available at: HTTP://WWW.BCB.GOV.BR
  146. Paulo: Atlas, 2007.
  147. Janeiro : Elsevier, 2005.
  148. /PRE/NORMATIVOS/RES/1999/PDF/RES _2682A _v2_L.pdf Access: Jul 16. 2014.
  149. /PRE/NORMATIVOS/RES/1999/PDF/RES _2682A _v2_L.pdf Access: Jul 16. 2014.
  150. BRITO, Osias Santana. Comptroller of risk - return in financial institutions. Sao Paulo: Saraiva, 2003.
  151. BRITO, Osias Santana. Comptroller of risk - return in financial institutions. Sao Paulo: Saraiva, 2003.
  152. Janeiro : Elsevier, 2005.
  153. SECURATO, Jose Roberto. Financial Decisions under conditions of risk, 5TH edition. Sao Paulo: Atlas, 1996.
  154. BNDES - NATIONAL BANK OF DEVELOPMENT. BNDES Finame. Available at:
  155. Antonio Barbosa Lemes Junior, Claudio Miessa Rigo, Ana Paula Mussi Szabo Cherobim. 2ND edition Rio de
  156. 2010.
  157. edition. Sao Paulo: Atlas, 2007
  158. Paulo: Atlas, 2007.
  159. FINAME _Maquinas_e_Equipamentos/ #lines Access: 24 Mar. 2014.
  160. LEMES JUNIOR, Antonio Barbosa. Financial Management: principles, fundamentals and Brazilian practices /
  161. BRITO, Osias Santana. Comptroller of risk - return in financial institutions. Sao Paulo: Saraiva, 2003.
  162. Janeiro : Elsevier, 2005.
  163. Paulo: Atlas, 2007.
  164. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  165. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  166. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  167. /PRE/NORMATIVOS/RES/1999/PDF/RES _2682A _v2_L.pdf Access: Jul 16. 2014.
  168. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  169. MATARAZZO, Dante Carmine. financial Analysis of balance sheets: basic approach and management, 6TH
  170. 2003.
  171. MARION, Jose Carlos. Analysis of financial statements: enterprise accounting, 3RD edition. Sao Paulo: Atlas,
  172. MATARAZZO, Dante Carmine. financial Analysis of balance sheets: basic approach and management, 6TH
  173. 2003.
  174. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  175. Janeiro : Elsevier, 2005.
  176. Paulo: Atlas, 2007.
  177. HTTP://WWW.BNDES.GOV.BR /SiteBNDES/bndes/bndes _PT/Institutional/Apoio_Financeiro/Produtos/
  178. BNDES - NATIONAL BANK OF DEVELOPMENT. BNDES Finame. Available at:
  179. Antonio Barbosa Lemes Junior, Claudio Miessa Rigo, Ana Paula Mussi Szabo Cherobim. 2ND edition Rio de
  180. 2010.
  181. edition. Sao Paulo: Atlas, 2007
  182. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  183. HTTP://WWW.BNDES.GOV.BR /SiteBNDES/bndes/bndes _PT/Institutional/Apoio_Financeiro/Produtos/
  184. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  185. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  186. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  187. Janeiro : Elsevier, 2005.
  188. BNDES - NATIONAL BANK OF DEVELOPMENT. BNDES Finame. Available at:
  189. Antonio Barbosa Lemes Junior, Claudio Miessa Rigo, Ana Paula Mussi Szabo Cherobim. 2ND edition Rio de
  190. 2010.
  191. edition. Sao Paulo: Atlas, 2007
  192. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  193. MATARAZZO, Dante Carmine. financial Analysis of balance sheets: basic approach and management, 6TH
  194. 2003.
  195. BNDES - NATIONAL BANK OF DEVELOPMENT. BNDES Finame. Available at:
  196. Antonio Barbosa Lemes Junior, Claudio Miessa Rigo, Ana Paula Mussi Szabo Cherobim. 2ND edition Rio de
  197. 2010.
  198. edition. Sao Paulo: Atlas, 2007
  199. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  200. BNDES - NATIONAL BANK OF DEVELOPMENT. BNDES Finame. Available at:
  201. Antonio Barbosa Lemes Junior, Claudio Miessa Rigo, Ana Paula Mussi Szabo Cherobim. 2ND edition Rio de
  202. 2010.
  203. edition. Sao Paulo: Atlas, 2007
  204. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  205. Janeiro : Elsevier, 2005.
  206. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  207. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  208. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  209. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  210. Janeiro : Elsevier, 2005.
  211. BNDES - NATIONAL BANK OF DEVELOPMENT. BNDES Finame. Available at:
  212. Antonio Barbosa Lemes Junior, Claudio Miessa Rigo, Ana Paula Mussi Szabo Cherobim. 2ND edition Rio de
  213. 2010.
  214. edition. Sao Paulo: Atlas, 2007
  215. CENTRAL BANK OF BRAZIL. Resolution no. 2682. Available at: HTTP://WWW.BCB.GOV.BR
  216. SECURATO, Jose Roberto. Financial Decisions under conditions of risk, 5TH edition. Sao Paulo: Atlas, 1996.
  217. Paulo: Atlas, 2007.
  218. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  219. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  220. HTTP://WWW.BNDES.GOV.BR /SiteBNDES/bndes/bndes _PT/Institutional/Apoio_Financeiro/Produtos/
  221. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  222. /PRE/NORMATIVOS/RES/1999/PDF/RES _2682A _v2_L.pdf Access: Jul 16. 2014.
  223. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  224. BRITO, Osias Santana. Comptroller of risk - return in financial institutions. Sao Paulo: Saraiva, 2003.
  225. HTTP://WWW.BNDES.GOV.BR /SiteBNDES/bndes/bndes _PT/Institutional/Apoio_Financeiro/Produtos/
  226. BNDES - NATIONAL BANK OF DEVELOPMENT. BNDES Finame. Available at:
  227. Antonio Barbosa Lemes Junior, Claudio Miessa Rigo, Ana Paula Mussi Szabo Cherobim. 2ND edition Rio de
  228. 2010.
  229. edition. Sao Paulo: Atlas, 2007
  230. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  231. MARION, Jose Carlos. Analysis of financial statements: enterprise accounting, 3RD edition. Sao Paulo: Atlas,
  232. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  233. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  234. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  235. HTTP://WWW.BNDES.GOV.BR /SiteBNDES/bndes/bndes _PT/Institutional/Apoio_Financeiro/Produtos/
  236. /PRE/NORMATIVOS/RES/1999/PDF/RES _2682A _v2_L.pdf Access: Jul 16. 2014.
  237. Janeiro : Elsevier, 2005.
  238. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  239. MATARAZZO, Dante Carmine. financial Analysis of balance sheets: basic approach and management, 6TH
  240. 2003.
  241. Janeiro : Elsevier, 2005.
  242. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  243. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  244. BNDES - NATIONAL BANK OF DEVELOPMENT. BNDES Finame. Available at:
  245. Antonio Barbosa Lemes Junior, Claudio Miessa Rigo, Ana Paula Mussi Szabo Cherobim. 2ND edition Rio de
  246. 2010.
  247. BRITO, Osias Santana. Comptroller of risk - return in financial institutions. Sao Paulo: Saraiva, 2003.
  248. edition. Sao Paulo: Atlas, 2007
  249. Janeiro : Elsevier, 2005.
  250. MARION, Jose Carlos. Analysis of financial statements: enterprise accounting, 3RD edition. Sao Paulo: Atlas,
  251. MARION, Jose Carlos. Analysis of financial statements: enterprise accounting, 3RD edition. Sao Paulo: Atlas,
  252. FINAME _Maquinas_e_Equipamentos/ #lines Access: 24 Mar. 2014.
  253. LEMES JUNIOR, Antonio Barbosa. Financial Management: principles, fundamentals and Brazilian practices /
  254. BRITO, Osias Santana. Comptroller of risk - return in financial institutions. Sao Paulo: Saraiva, 2003.
  255. MARION, Jose Carlos. Analysis of financial statements: enterprise accounting, 3RD edition. Sao Paulo: Atlas,
  256. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  257. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  258. BRITO, Osias Santana. Comptroller of risk - return in financial institutions. Sao Paulo: Saraiva, 2003.
  259. FINAME _Maquinas_e_Equipamentos/ #lines Access: 24 Mar. 2014.
  260. LEMES JUNIOR, Antonio Barbosa. Financial Management: principles, fundamentals and Brazilian practices /
  261. MARION, Jose Carlos. Analysis of financial statements: enterprise accounting, 3RD edition. Sao Paulo: Atlas,
  262. MATARAZZO, Dante Carmine. financial Analysis of balance sheets: basic approach and management, 6TH
  263. 2003.
  264. /PRE/NORMATIVOS/RES/1999/PDF/RES _2682A _v2_L.pdf Access: Jul 16. 2014.
  265. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  266. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  267. MARION, Jose Carlos. Analysis of financial statements: enterprise accounting, 3RD edition. Sao Paulo: Atlas,
  268. Janeiro : Elsevier, 2005.
  269. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  270. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  271. CENTRAL BANK OF BRAZIL. Resolution no. 2682. Available at: HTTP://WWW.BCB.GOV.BR
  272. SECURATO, Jose Roberto. Financial Decisions under conditions of risk, 5TH edition. Sao Paulo: Atlas, 1996.
  273. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  274. BRITO, Osias Santana. Comptroller of risk - return in financial institutions. Sao Paulo: Saraiva, 2003.
  275. /PRE/NORMATIVOS/RES/1999/PDF/RES _2682A _v2_L.pdf Access: Jul 16. 2014.
  276. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  277. Janeiro : Elsevier, 2005.
  278. FINAME _Maquinas_e_Equipamentos/ #lines Access: 24 Mar. 2014.
  279. LEMES JUNIOR, Antonio Barbosa. Financial Management: principles, fundamentals and Brazilian practices /
  280. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  281. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  282. FINAME _Maquinas_e_Equipamentos/ #lines Access: 24 Mar. 2014.
  283. LEMES JUNIOR, Antonio Barbosa. Financial Management: principles, fundamentals and Brazilian practices /
  284. BRITO, Osias Santana. Comptroller of risk - return in financial institutions. Sao Paulo: Saraiva, 2003.
  285. HTTP://WWW.BNDES.GOV.BR /SiteBNDES/bndes/bndes _PT/Institutional/Apoio_Financeiro/Produtos/
  286. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  287. HTTP://WWW.BNDES.GOV.BR /SiteBNDES/bndes/bndes _PT/Institutional/Apoio_Financeiro/Produtos/
  288. Paulo: Atlas, 2007.
  289. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  290. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  291. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  292. /PRE/NORMATIVOS/RES/1999/PDF/RES _2682A _v2_L.pdf Access: Jul 16. 2014.
  293. MARION, Jose Carlos. Analysis of financial statements: enterprise accounting, 3RD edition. Sao Paulo: Atlas,
  294. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  295. CENTRAL BANK OF BRAZIL. Resolution no. 2682. Available at: HTTP://WWW.BCB.GOV.BR
  296. SECURATO, Jose Roberto. Financial Decisions under conditions of risk, 5TH edition. Sao Paulo: Atlas, 1996.
  297. MARION, Jose Carlos. Analysis of financial statements: enterprise accounting, 3RD edition. Sao Paulo: Atlas,
  298. Paulo: Atlas, 2007.
  299. FINAME _Maquinas_e_Equipamentos/ #lines Access: 24 Mar. 2014.
  300. LEMES JUNIOR, Antonio Barbosa. Financial Management: principles, fundamentals and Brazilian practices /
  301. BRITO, Osias Santana. Comptroller of risk - return in financial institutions. Sao Paulo: Saraiva, 2003.
  302. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  303. CENTRAL BANK OF BRAZIL. Resolution no. 2682. Available at: HTTP://WWW.BCB.GOV.BR
  304. SECURATO, Jose Roberto. Financial Decisions under conditions of risk, 5TH edition. Sao Paulo: Atlas, 1996.
  305. /PRE/NORMATIVOS/RES/1999/PDF/RES _2682A _v2_L.pdf Access: Jul 16. 2014.
  306. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  307. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  308. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  309. MARION, Jose Carlos. Analysis of financial statements: enterprise accounting, 3RD edition. Sao Paulo: Atlas,
  310. FINAME _Maquinas_e_Equipamentos/ #lines Access: 24 Mar. 2014.
  311. LEMES JUNIOR, Antonio Barbosa. Financial Management: principles, fundamentals and Brazilian practices /
  312. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  313. BNDES - NATIONAL BANK OF DEVELOPMENT. BNDES Finame. Available at:
  314. Antonio Barbosa Lemes Junior, Claudio Miessa Rigo, Ana Paula Mussi Szabo Cherobim. 2ND edition Rio de
  315. 2010.
  316. edition. Sao Paulo: Atlas, 2007
  317. Janeiro : Elsevier, 2005.
  318. Janeiro : Elsevier, 2005.
  319. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  320. BRITO, Osias Santana. Comptroller of risk - return in financial institutions. Sao Paulo: Saraiva, 2003.
  321. BRITO, Osias Santana. Comptroller of risk - return in financial institutions. Sao Paulo: Saraiva, 2003.
  322. MARION, Jose Carlos. Analysis of financial statements: enterprise accounting, 3RD edition. Sao Paulo: Atlas,
  323. HTTP://WWW.BNDES.GOV.BR /SiteBNDES/bndes/bndes _PT/Institutional/Apoio_Financeiro/Produtos/
  324. Janeiro : Elsevier, 2005.
  325. Paulo: Atlas, 2007.
  326. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  327. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  328. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  329. BNDES - NATIONAL BANK OF DEVELOPMENT. BNDES Finame. Available at:
  330. Antonio Barbosa Lemes Junior, Claudio Miessa Rigo, Ana Paula Mussi Szabo Cherobim. 2ND edition Rio de
  331. 2010.
  332. edition. Sao Paulo: Atlas, 2007
  333. BRITO, Osias Santana. Comptroller of risk - return in financial institutions. Sao Paulo: Saraiva, 2003.
  334. BRITO, Osias Santana. Comptroller of risk - return in financial institutions. Sao Paulo: Saraiva, 2003.
  335. Janeiro : Elsevier, 2005.
  336. BRITO, Osias Santana. Comptroller of risk - return in financial institutions. Sao Paulo: Saraiva, 2003.
  337. Janeiro : Elsevier, 2005.
  338. HTTP://WWW.BNDES.GOV.BR /SiteBNDES/bndes/bndes _PT/Institutional/Apoio_Financeiro/Produtos/
  339. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  340. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  341. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  342. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  343. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  344. /PRE/NORMATIVOS/RES/1999/PDF/RES _2682A _v2_L.pdf Access: Jul 16. 2014.
  345. Janeiro : Elsevier, 2005.
  346. MARION, Jose Carlos. Analysis of financial statements: enterprise accounting, 3RD edition. Sao Paulo: Atlas,
  347. Paulo: Atlas, 2007.
  348. CENTRAL BANK OF BRAZIL. Resolution no. 2682. Available at: HTTP://WWW.BCB.GOV.BR
  349. BNDES - NATIONAL BANK OF DEVELOPMENT. BNDES Finame. Available at:
  350. Antonio Barbosa Lemes Junior, Claudio Miessa Rigo, Ana Paula Mussi Szabo Cherobim. 2ND edition Rio de
  351. 2010.
  352. edition. Sao Paulo: Atlas, 2007
  353. BNDES - NATIONAL BANK OF DEVELOPMENT. BNDES Finame. Available at:
  354. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  355. SECURATO, Jose Roberto. Financial Decisions under conditions of risk, 5TH edition. Sao Paulo: Atlas, 1996.
  356. BNDES - NATIONAL BANK OF DEVELOPMENT. BNDES Finame. Available at:
  357. Antonio Barbosa Lemes Junior, Claudio Miessa Rigo, Ana Paula Mussi Szabo Cherobim. 2ND edition Rio de
  358. 2010.
  359. edition. Sao Paulo: Atlas, 2007
  360. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  361. BNDES - NATIONAL BANK OF DEVELOPMENT. BNDES Finame. Available at:
  362. Antonio Barbosa Lemes Junior, Claudio Miessa Rigo, Ana Paula Mussi Szabo Cherobim. 2ND edition Rio de
  363. 2010.
  364. edition. Sao Paulo: Atlas, 2007
  365. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  366. MARION, Jose Carlos. Analysis of financial statements: enterprise accounting, 3RD edition. Sao Paulo: Atlas,
  367. Antonio Barbosa Lemes Junior, Claudio Miessa Rigo, Ana Paula Mussi Szabo Cherobim. 2ND edition Rio de
  368. 2010.
  369. edition. Sao Paulo: Atlas, 2007
  370. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  371. FINAME _Maquinas_e_Equipamentos/ #lines Access: 24 Mar. 2014.
  372. LEMES JUNIOR, Antonio Barbosa. Financial Management: principles, fundamentals and Brazilian practices /
  373. FINAME _Maquinas_e_Equipamentos/ #lines Access: 24 Mar. 2014.
  374. LEMES JUNIOR, Antonio Barbosa. Financial Management: principles, fundamentals and Brazilian practices /
  375. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  376. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  377. BNDES - NATIONAL BANK OF DEVELOPMENT. BNDES Finame. Available at:
  378. Antonio Barbosa Lemes Junior, Claudio Miessa Rigo, Ana Paula Mussi Szabo Cherobim. 2ND edition Rio de
  379. 2010.
  380. edition. Sao Paulo: Atlas, 2007
  381. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  382. BNDES - NATIONAL BANK OF DEVELOPMENT. BNDES Finame. Available at:
  383. Antonio Barbosa Lemes Junior, Claudio Miessa Rigo, Ana Paula Mussi Szabo Cherobim. 2ND edition Rio de
  384. 2010.
  385. edition. Sao Paulo: Atlas, 2007
  386. BRITO, Osias Santana. Comptroller of risk - return in financial institutions. Sao Paulo: Saraiva, 2003.
  387. BNDES - NATIONAL BANK OF DEVELOPMENT. BNDES Finame. Available at:
  388. Antonio Barbosa Lemes Junior, Claudio Miessa Rigo, Ana Paula Mussi Szabo Cherobim. 2ND edition Rio de
  389. 2010.
  390. edition. Sao Paulo: Atlas, 2007
  391. Paulo: Atlas, 2007.
  392. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  393. BRITO, Osias Santana. Comptroller of risk - return in financial institutions. Sao Paulo: Saraiva, 2003.
  394. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  395. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  396. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  397. BNDES - NATIONAL BANK OF DEVELOPMENT. BNDES Finame. Available at:
  398. Antonio Barbosa Lemes Junior, Claudio Miessa Rigo, Ana Paula Mussi Szabo Cherobim. 2ND edition Rio de
  399. 2010.
  400. edition. Sao Paulo: Atlas, 2007
  401. Janeiro : Elsevier, 2005.
  402. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  403. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  404. Paulo: Atlas, 2007.
  405. BRITO, Osias Santana. Comptroller of risk - return in financial institutions. Sao Paulo: Saraiva, 2003.
  406. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  407. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  408. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  409. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  410. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  411. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  412. HTTP://WWW.BNDES.GOV.BR /SiteBNDES/bndes/bndes _PT/Institutional/Apoio_Financeiro/Produtos/
  413. MATARAZZO, Dante Carmine. financial Analysis of balance sheets: basic approach and management, 6TH
  414. 2003.
  415. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  416. Paulo: Atlas, 2007.
  417. CENTRAL BANK OF BRAZIL. Resolution no. 2682. Available at: HTTP://WWW.BCB.GOV.BR
  418. SECURATO, Jose Roberto. Financial Decisions under conditions of risk, 5TH edition. Sao Paulo: Atlas, 1996.
  419. MATARAZZO, Dante Carmine. financial Analysis of balance sheets: basic approach and management, 6TH
  420. 2003.
  421. CENTRAL BANK OF BRAZIL. Resolution no. 2682. Available at: HTTP://WWW.BCB.GOV.BR
  422. SECURATO, Jose Roberto. Financial Decisions under conditions of risk, 5TH edition. Sao Paulo: Atlas, 1996.
  423. CENTRAL BANK OF BRAZIL. Resolution no. 2682. Available at: HTTP://WWW.BCB.GOV.BR
  424. SECURATO, Jose Roberto. Financial Decisions under conditions of risk, 5TH edition. Sao Paulo: Atlas, 1996.
  425. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  426. BNDES - NATIONAL BANK OF DEVELOPMENT. BNDES Finame. Available at:
  427. Antonio Barbosa Lemes Junior, Claudio Miessa Rigo, Ana Paula Mussi Szabo Cherobim. 2ND edition Rio de
  428. 2010.
  429. edition. Sao Paulo: Atlas, 2007
  430. FINAME _Maquinas_e_Equipamentos/ #lines Access: 24 Mar. 2014.
  431. LEMES JUNIOR, Antonio Barbosa. Financial Management: principles, fundamentals and Brazilian practices /
  432. /PRE/NORMATIVOS/RES/1999/PDF/RES _2682A _v2_L.pdf Access: Jul 16. 2014.
  433. Janeiro : Elsevier, 2005.
  434. FINAME _Maquinas_e_Equipamentos/ #lines Access: 24 Mar. 2014.
  435. LEMES JUNIOR, Antonio Barbosa. Financial Management: principles, fundamentals and Brazilian practices /
  436. MARION, Jose Carlos. Analysis of financial statements: enterprise accounting, 3RD edition. Sao Paulo: Atlas,
  437. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  438. Janeiro : Elsevier, 2005.
  439. Janeiro : Elsevier, 2005.
  440. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  441. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  442. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  443. MATARAZZO, Dante Carmine. financial Analysis of balance sheets: basic approach and management, 6TH
  444. 2003.
  445. Paulo: Atlas, 2007.
  446. MARION, Jose Carlos. Analysis of financial statements: enterprise accounting, 3RD edition. Sao Paulo: Atlas,
  447. BRITO, Osias Santana. Comptroller of risk - return in financial institutions. Sao Paulo: Saraiva, 2003.
  448. Janeiro : Elsevier, 2005.
  449. BNDES - NATIONAL BANK OF DEVELOPMENT. BNDES Finame. Available at:
  450. Antonio Barbosa Lemes Junior, Claudio Miessa Rigo, Ana Paula Mussi Szabo Cherobim. 2ND edition Rio de
  451. 2010.
  452. edition. Sao Paulo: Atlas, 2007
  453. Janeiro : Elsevier, 2005.
  454. HTTP://WWW.BNDES.GOV.BR /SiteBNDES/bndes/bndes _PT/Institutional/Apoio_Financeiro/Produtos/
  455. MATARAZZO, Dante Carmine. financial Analysis of balance sheets: basic approach and management, 6TH
  456. 2003.
  457. CENTRAL BANK OF BRAZIL. Resolution no. 2682. Available at: HTTP://WWW.BCB.GOV.BR
  458. SECURATO, Jose Roberto. Financial Decisions under conditions of risk, 5TH edition. Sao Paulo: Atlas, 1996.
  459. MATARAZZO, Dante Carmine. financial Analysis of balance sheets: basic approach and management, 6TH
  460. 2003.
  461. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  462. HTTP://WWW.BNDES.GOV.BR /SiteBNDES/bndes/bndes _PT/Institutional/Apoio_Financeiro/Produtos/
  463. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  464. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  465. BNDES - NATIONAL BANK OF DEVELOPMENT. BNDES Finame. Available at:
  466. Antonio Barbosa Lemes Junior, Claudio Miessa Rigo, Ana Paula Mussi Szabo Cherobim. 2ND edition Rio de
  467. 2010.
  468. edition. Sao Paulo: Atlas, 2007
  469. MATARAZZO, Dante Carmine. financial Analysis of balance sheets: basic approach and management, 6TH
  470. 2003.
  471. MATARAZZO, Dante Carmine. financial Analysis of balance sheets: basic approach and management, 6TH
  472. 2003.
  473. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  474. MARION, Jose Carlos. Analysis of financial statements: enterprise accounting, 3RD edition. Sao Paulo: Atlas,
  475. BRITO, Osias Santana. Comptroller of risk - return in financial institutions. Sao Paulo: Saraiva, 2003.
  476. Paulo: Atlas, 2007.
  477. MATARAZZO, Dante Carmine. financial Analysis of balance sheets: basic approach and management, 6TH
  478. 2003.
  479. Paulo: Atlas, 2007.
  480. /PRE/NORMATIVOS/RES/1999/PDF/RES _2682A _v2_L.pdf Access: Jul 16. 2014.
  481. BRITO, Osias Santana. Comptroller of risk - return in financial institutions. Sao Paulo: Saraiva, 2003.
  482. Paulo: Atlas, 2007.
  483. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  484. ASSAF NETO, Alexandre. Structure and analysis of balance sheets: a focus economic-financial, 8TH edition. Sao
  485. MATARAZZO, Dante Carmine. financial Analysis of balance sheets: basic approach and management, 6TH
  486. 2003.
  487. HTTP://WWW.BNDES.GOV.BR /SiteBNDES/bndes/bndes _PT/Institutional/Apoio_Financeiro/Produtos/
  488. CENTRAL BANK OF BRAZIL. Resolution no. 2682. Available at: HTTP://WWW.BCB.GOV.BR
  489. SECURATO, Jose Roberto. Financial Decisions under conditions of risk, 5TH edition. Sao Paulo: Atlas, 1996.
  490. MELLAGI SON, ARMANDO. Capital and Financial Markets / Sergio Ishikawa. 2ND edition. Sao Paulo: Atlas,
  491. CENTRAL BANK OF BRAZIL. Resolution no. 2682. Available at: HTTP://WWW.BCB.GOV.BR
  492. SECURATO, Jose Roberto. Financial Decisions under conditions of risk, 5TH edition. Sao Paulo: Atlas, 1996.

Article Post Production

    No data exists for the row/column.
Creative Commons License
Indian Streams Research Journal by Laxmi Book Publication is licensed under a Creative Commons Attribution 4.0 International License.
Based on a work at http://oldisrj.lbp.world/Default.aspx.
Permissions beyond the scope of this license may be available at http://oldisrj.lbp.world/Default.aspx
Copyright � 2014 Indian Streams Research Journal. All rights reserved
Looking for information? Browse our FAQs, tour our sitemap, or contact ISRJ
Read our Privacy Policy Statement and Plagairism Policy. Use of this site signifies your agreement to the Terms of Use