Neste artigo, primeiramente, discutimos o surgimento da demonstração do Fluxo de Caixa e os modelos sugeridos pelo FASB e IASC. Em seguida, fizemos um estudo sobre o verdadeiro significado da conta de correção monetária e, por meio de exemplos, demonstramos a existência do lucro inflacionário. Chegamos à conclusão de que o lucro inflacionário é realizado financeiramente, antes mesmo de ser considerado lucro. Apresentado um modelo simples para o Fluxo de caixa de um Banco, acabamos por demonstrar a influência do ganho com depósitos à vista, no lucro e na montagem desse fluxo.

This species showed feeding activily ali year long. Although zooplancton, protozooplancton and other organisms have been found in the stomaches, this species can be considered, broadly speaking, herbivorous since a great amount of seaweed was found in its diet. Fulness of the stomachs was not associated with sex difference. Full stomachs were found throughout the period. Variations according to the estimated periods were not found.

Aspects of reproduction of Rineloricaria latirostris Boulenger, 1899 of Passa Cinco river (Ipeúna, São Paulo) were investigated during 18 months. The spawing period was determined by the analysis of the maturation curve, based of the monthly variation of the gonadosomatic index and condition factor. The size and age on the maturation and fecundity were also determined. The fecundity was realted to some parameters such as total length and total weight.

The time of full stomach repletion and fat condition was determined through an analysis of the average stomach repletion index, condition faclor and relative frequency of repletion for different periods of the year. Condition factor was influenced by weight gain in the stomaches, main from April to June.

Studies on reproduction dynamics and growth of Hoplias malabaricus were carried out in Monjolinho Reservoir (São Carlos/SP) and the following conclusions were reached to: the reproductive period occurs in September and October. The mean values of replection and gonadosomatic index and condition factor increased during the reproductive period. The size of the first sexual maturation of females was observed at 16,7 cm. The fecundity, that is relatively low, was related with total length and weight of females. The growth curve suggests a slow growth of this species.