The main indices are: Indices of structure or indebtedness. Liquidify ratios or solution. Indices of average stated periods. Indices of yield or profitability. 3.3.ndices of Structure Evidence the degree of indebtedness of the company in result of the origin of the capital invested in the patrimony. It shows to the existing ratio between the proper capital and the capital of third. In the Patrimonial Rocking the side of the passive one shows the origin of the capital that is the disposal of the company while the asset presents where this capital was applied.

Thus, the confrontation between proper and capital capital of third we will have conditions to know who invested more in the company the proprietors or third. 3.4.ndices of Liquidity the result of this index evidences the degree of solution of the company in result of the existence or not of financial solidity that guarantees the payment of the commitments assumed with third, it shows the ratio enters the effected investments in relation to the capitals of third. In short it demonstrates the capacity of the company to effect the payment of its debts. 3.5.ndices of average stated period or rotation the rotation indices have great contribution in the interpretation of the liquidity and the yield of the company the measure that serve of pointers of the average stated periods of rotation of the supplies, of the act of receiving of sales and payments of purchase. Its result is gotten by the confrontation of the elements of the DRE with elements of the patrimonial Rocking. 3.6.ncices of yield the yield quotients serve to measure the economic capacity of the company, being evaluated the performance economic gotten for the capital invested in the company through profit and loss accounts. In this work, the analysis of Quotients will be used, where a study comparative between the groups of elements of the financial demonstrations through indices will be made, objectifying the knowledge of the relation enters each one of the mesmbros of the set.