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One reveals in the article, that gigantic Petrobra’s, did not possess the capacity of payment of its divides nor short and nor in long stated period, in the period that understands its patrimonial rocking of as the trimester of the year of 2010.Alexandre Mouro, in an article published in its blog (), in July of 2010, shows the situation of the indebtedness of the company, in a comparison of the period of 2007 and 2009. It says who, ' ' The Financial Indebtedness, another index where increases can disclose situations more preoccupying, also presents considerable high of 81,28% (they are raised of 33,65 for 61,00), that they indicate one high increase of the necessity of captation of resources next to entities financeiras' '. This indicates in them that since the time studied for Alexander Mouro, Petrobra’s, it comes having financial problems, becoming indebted it each ano.2 REFERENCIAL TERICO2.1 PatrimonialPara Rocking that can make a financial analysis of the Petrobra’s company, is necessary that let us have the knowledge of what comes to be patrimonial rocking and consequentemente, the diverse forms of analysis of the same. ' ' The patrimonial rocking is a picture of the company. It is a convenient way to organize and to summarize what the company possesss (its asset), what the company must (its demandable ones), and the difference between the two (patrimony I eliminate of the company), in data momento.' ' (Ross; Westerfield; Jordan, 2010, P. 56) Of all the patrimonial rocking of Petrobra’s, referring to as the trimester of 2010, for end of our study, the use of some of the enclosed data in the rocking was necessary only, which we will cite and explain soon below. The rocking of the company can be found in the site of the company, .2.2 Asset ' ' The assets are classified as circulating or permanent. A permanent asset has a relatively long life.