For better clarifications concerning its legal basement for use of the 0 variable, we have Law 4,320/64, whose article 30: ' ' Art. 30. The estimate of the prescription will have for base the demonstrations the one that if relates the article previous, to the collection of the three last exercises, at least, as well as the circumstances of conjunctural order and others, that can affect the productivity of each source of receita.' ' Of this form, in what it says respect to the Law of Bankruptcy and Recovery of Company, we detach the boarded subject, second: ' ' Art. 12. The prescription forecasts will observe the norms legal techniques and, will consider the effect of the alterations in the legislation, the variation of the index of prices, the economic growth or any another excellent factor and will be folloied of demonstrative of its evolution in last the three years, of the projection for the two following to that one the one that if to relate, and of the methodology of calculation and premises utilizadas' ' To the step that if it estimates prescriptions to be carried through in the companies, as well as in them determine the detached devices above, perceive the necessity of if always making a verification in what it refers to the entrance and exit of a company.
Of this form, the patrimonial rocking appears as support for this purpose. Rank that the temporary balance sheet if to present as the administrative register of acts and facts together with the applied accounting. The meeting of all is understood for patrimonial rocking the exercises carried through in one determined period of time inside of a company. Generally, this is created in the last day of its fiscal exercise. However, if it includes the assets and liabilities, of form to indicate the liquid value of its business. It serves as half comparative with the too much years of account of the company, in order always to search new objectives, reaching different goals to each exercise.