The Total
The equity represents the values that the partners have in the company in a certain date, being resultant of the asset less the liabilities. It represents, of certain, the wealth of the partners in determined moment. Independent of the theories of boarding of the subject (for example, the theory of the proprietor? where the Equity is equal to the asset less the liabilities? or the theory of the entity? where the asset is the somatrio of the obligations with the Equity), theoretically, in a preliminary analysis, any action of practical effect carried through by the company, that is, any modifying or mixing countable fact (it excepts the compensativos or permutativos countable facts, therefore they only modify the composition of the patrimonial elements), will have consequences in the equity, either it which will be. Thus, in case that a company has, for example, a great increase in the liabilities? she will consequentemente have consequentemente the reduction of its equity. In this point it comes the intelligence of the norm, therefore when establishing a minimum value of equity, it does not allow, for example, excesses that diminish or compromise the general situation of the liquid value of the total of the goods of the company. 2.3.De the Current ratio Moreover, we have the question of the Current ratio. The liquidify ratios (immediate, dry? acid test, etc) evaluates the capacity of payment of the liabilities of the company, being that, in some cases, high one index can not mean a good financial management? therefore the possibility exists, for example, of an excess of availabilities (with consequent financial loss for not the application of these resources). But, of certain form, in case that it is superior the 1, it means invariably that the company has availabilities to pay its debts. In ours in case that, the Current ratio has that to be equal or superior the 1.
