This index? current ratio? it makes possible in them to evaluate the capacity of payment of the obligations of short term of the company (passive circulating), taking in consideration its also circulating goods and credits. We go to assume that the current ratio of a company is equal the 1,5. This means that, for each R$ 1,00 of debt of short term, the company makes use of R$ 1,50 in its current assets. A lesser current ratio that 1, normally, indicates difficulties for company in honoring its commitments of short term. They see that the legislator was worried in visualizing the situation of the company as one all? used for such the equity? e, also, with the conditions of the payment of its obligations of short term. Soon, if the company to take care of to these two conditions (Equity and Current ratio, as explanado above), is considered that it is in good conditions economic-financiers without necessity of a bigger technician-countable deepening of the demonstrations of the company. 2.4.De the Exceptions Exist some exceptions to this fact.
First, we go to deal with the relative exception the requirement of the equity of the legal entity. This in case that the company is verified when is classified as microcompany? ME? or small business companies? EPP. ME or EPP, as definition of the National Statute of the Microcompany and the Small business company. The Complementary Law n 123/2006 instituted the new National Statute of the Microcompany and the Small business company. In it, it has the differentiation between the two, which is, the microcompany has prescription rude equal or inferior R$ 240,000, 00 (two hundred and forty a thousand Reals) and in canine tooth of small transport has superior gross revenue the R$ 240,000, 00 (two hundred and forty a thousand Reals) and equal or inferior R$ 2.400.000, 00 (two million and four hundred a thousand Reals).