ABSTRACT
The frenetic race of global dynamics is pushing companies to follow suit, to move forward, to equip themselves to take advantage not only of the opportunities offered by the environment but also to overcome its problems. Thesaurus Capital immateriel is a method of financial and non-financial assessment of immateriel capital that can be adapted to both small and medium-sized enterprises and large groups. The financial evaluation is used in transaction (merger, sale, etc.); while the extra financial evaluation is carried out for management purposes in order to know the degree of performance of immaterial capital. Human capital and all its components (executive management, management committee and staff) obtained the best possible rating. Capitals with low ratings are customer capital, because of the dependence on a single customer and the short-term stability of the company's business, societal capital and natural capital, due to the pipeline passing through desert areas.
