Felipe Salto disponibiliza estudo sobre indicadores de endividamento. “Primário Efetivo Tendências (PET) foi criado para averiguar o real esforço praticado pelo setor público consolidado, isto é, o esforço primário sem contabilidade criativa. Dívida Efetiva Tendências (DET) é calculada considerando-se como ativos do setor público apenas os créditos com liquidez próxima à das reservas cambiais.”
Verificar PDF Anexado
PET: DET: Dívida Efetiva Tendências
DET: PET x Contabilidade Criativa
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