3 The guidelines further note that the working capital with x a set of inherent characteristics, with x1, said the risk of working capital, x2 that the mobility of working capital, x3, said the benefits of working capital, working capital with y that stakeholders requirements, with y1 risk that stakeholder requirements, y2 stakeholders that the requirements of liquidity, with y3 stakeholders that the requirements of profitability, with, respectively, risk, liquidity and profitability of the importance of and.