| Frente | This formula is intuitive: a company has to pay for all the things it owns (assets) by either borrowing money (taking on liabilities) or taking it from investors (issuing shareholders' equity). |
|---|---|
| Verso | Esta fórmula é intuitiva: uma empresa tem que pagar por tudo o que possui (ativos), seja pedindo dinheiro emprestado (assumindo passivos) ou recebendo-o dos investidores (emitindo patrimônio líquido). |
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