QUESTÃO CERTA: O valor residual garantido para um arrendatário é a parte do valor residual garantida por ele ou pela parte a ele relacionada.
CPC 06 Operações de Arrendamento Mercantil
Valor residual garantido é:
(a) para um arrendatário, a parte do valor residual que seja garantida por ele ou por parte a ele relacionada (sendo o valor da garantia o valor máximo que possa, em qualquer caso, tornar-se pagável); e
(b) para um arrendador, a parte do valor residual que seja garantida pelo arrendatário ou por terceiro não relacionado com o arrendador que seja financeiramente capaz de satisfazer as obrigações cobertas pela garantia
Exemplo:
Vamos supor que o valor residual de um arrendamento financeiro seja R$ 3.000,00 e que, se o arrendatário não fizer a opção de compra do bem ao final do prazo do contrato de arrendamento, deverá pagar um valor de R$ 1.000,00 a título de VALOR RESIDUAL GARANTIDO (previsto no contrato).
Caso o arrendatário opte por comprar o bem ao final do financiamento, ele deverá pagar o valor residual garantido (R$ 1.000,00) + o VALOR RESIDUAL NÃO GARANTIDO (R$ 2.000,00), perfazendo o RESIDUAL TOTAL (R$ 3.000,00)
R$ 1.000,00 – VALOR RESIDUAL GARANTIDO
R$ 2.000,00 – VALOR RESIDUAL NÃO GARANTIDO (total – garantido)
R$ 3.000,00 – VALOR RESIDUAL TOTAL
Obs.: A finalidade do VALOR RESIDUAL GARANTIDO é cobrir os gastos que o arrendador terá para arrendar novamente o bem, caso o arrendatário não opte por comprar o bem ao final do prazo do arrendamento.
QUESTÃO CERTA: Uma empresa arrendatária deve reconhecer contabilmente, no início de um contrato de arrendamento financeiro, ativos e passivos decorrentes da operação, pelo valor justo da propriedade arrendada ou pelo valor presente dos pagamentos mínimos do contrato, se este último for o menor valor.
CPC 06 – Item 20: No começo do prazo de arrendamento mercantil, os arrendatários devem reconhecer, em contas específicas, os arrendamentos mercantis financeiros como ativos e passivos nos seus balanços por quantias iguais ao valor justo da propriedade arrendada ou, se inferior, ao valor presente dos pagamentos mínimos do arrendamento mercantil, cada um determinado no início do arrendamento mercantil.
Arrendamento Financeiro -> Deve ser reconhecido como ativo!
Arrendamento Operacional -> Não deve ser reconhecido como ativo!
QUESTÃO CERTA: Em um arrendamento mercantil financeiro, o valor residual garantido consiste: na parcela do valor residual do bem arrendado que seja garantida pelo arrendatário ou por alguém a ele relacionado ao arrendador.
Segundo o CPC06, temos que:
Valor residual garantido é:
(a) para um arrendatário, a parte do valor residual que seja garantida por ele ou por parte a ele relacionada (sendo o valor da garantia o valor máximo que possa, em qualquer caso, tornar-se pagável); e
(b) para um arrendador, a parte do valor residual que seja garantida pelo arrendatário ou por terceiro não relacionado com o arrendador que seja financeiramente capaz de satisfazer as obrigações cobertas pela garantia.
QUESTÃO ERRADA: Os bens que sejam objeto de arrendamento financeiro integram o imobilizado da empresa arrendadora.
Arrendamento mercantil financeiro é aquele em que há transferência substancial dos riscos e benefícios inerentes à propriedade de um ativo. O título de propriedade pode ou não vir a ser transferido.
Aplicando o princípio da primazia da essência sobre a forma, os bens que sejam objeto de arrendamento financeiro integram o imobilizado da empresa ARRENDATÁRIA, e não da ARRENDADORA. Na empresa arrendadora, o bem passar a ser classificado no grupo de Contas a Receber.
QUESTÃO CERTA: Um imóvel arrendado poderá ser reconhecido como ativo contábil pela empresa arrendatária caso a entidade passe a controlar os benefícios econômicos esperados desse bem.
A questão alude ao arrendamento mercantil financeiro, o qual há transferência substancial dos riscos e benefícios inerentes à propriedade de um ativo. O título de propriedade pode ou não vir a ser transferido. (CPC 06)
Nesse caso, ele poderá ser reconhecido no ativo, em virtude da previsão na Lei 6.404
Art. 179. As contas serão classificadas do seguinte modo:
IV – no ativo imobilizado: os direitos que tenham por objeto bens corpóreos destinados à manutenção das atividades da companhia ou da empresa ou exercidos com essa finalidade, inclusive os decorrentes de operações que transfiram à companhia os benefícios, riscos e controle desses bens
QUESTÃO ERRADA: Ao adquirir um veículo por meio de arrendamento mercantil financeiro, uma entidade deverá registrar o lançamento a débito desse ativo no imobilizado somente ao final do prazo de vigência de contrato, haja vista ela não ter a propriedade do bem.
Como no arrendamento mercantil (ou leasing) financeiro já é feita a compra, o valor residual é embutido nas parcelas, de modo que há transferência substancial dos riscos e benefícios desse ativo, a Primazia da essência sobre a forma determina que esse leasing financeiro já seja contabilizado como ativo imobilizado e não somente após o final do contrato. O leasing que se caracteriza pela opção de compra no final do contrato, pagando o seu valor residual, é o arrendamento mercantil operacional.
A característica essência sobre a forma foi formalmente retirada da condição de componente separado da representação fidedigna, por ser considerado isso uma redundância. Desta forma, leia-se essência sobre a forma como representação fidedigna.
Exemplo de como é feito o lançamento:
Admitindo-se um leasing de uma máquina para uma indústria no valor de R$ 30.000,00, em 24 meses, com o valor da parcela de R$ 1.500,00.
Os lançamentos são dessa forma:
D – Máquinas e Equipamentos – Arrendamento Mercantil (Ativo Não Circulante-Imobilizado) R$ 30.000,00
D – Encargos Financeiros a Apropriar (Conta Redutora-Passivo Circulante) R$ 3.000,00
D – Encargos Financeiros a Apropriar (Conta Redutora-Passivo Não Circulante) R$ 3.000,00
C – Arrendamento Mercantil a Pagar (Passivo Circulante) R$ 18.000,00
C – Arrendamento Mercantil a Pagar (Passivo Não Circulante) R$ 18.000,00
Pela apropriação mensal dos encargos:
D – Encargos Financeiros (Conta de Resultado) R$ 250,00
C – Encargos Financeiros a Apropriar (Conta Redutora – Passivo Circulante) R$ 250,00
Os pagamentos são contabilizados de forma simples:
D – Arrendamento Mercantil a Pagar (Passivo Circulante) R$ 1.500,00
C – Bancos Conta Movimento (Ativo Circulante) R$ 1.500,00
Como o bem está classificado no Imobilizado, a empresa deve contabilizar a depreciação normalmente:
D – Depreciação (Conta de Resultado)
C – Depreciação Acumulada de Máquinas e Equipamentos – Arrendamento Mercantil
Nota: Observar sempre a transferência dos saldos do Passivo Não circulante para o Passivo Circulante. Tanto nos pagamentos, quanto para as apropriações dos encargos.
QUESTÃO ERRADA: o leasing financeiro é contabilizado como Passivo para fins contábeis.
Na arrendatária
D – Equipamento adquirido por leasing (ANC Imob)
D – Juros a Transcorrer (Retif PC e PNC)
C – Leasing a Pagar (PC e PNC)
QUESTÃO ERRADA: Um arrendamento mercantil será financeiro quando o tempo de duração do contrato ultrapassar 50% da vida útil do bem arrendado.
O que distingue o arrendamento (leasing) financeiro do arrendamento (leasing) operacional é o fato de no primeiro, essencialmente, o dono do bem é o arrendatário, que tem a opção unilateral de adquirir o bem, pagando uma prestação residual no final, ou, às vezes, que seja paga ao longo do contrato. Essa prestação residual é simbólica, o que comprova que o dono do bem é o arrendatário. Já no leasing operacional, como na locação de um veículo ou ar condicionado, ao final do contrato, o bem é do arrendador e, caso o arrendatário queira adquiri-lo, terá que pagar o valor de mercado.
A essência do leasing financeiro é como se a empresa comprasse um bem financiado, ainda que não passe a ser de sua propriedade. Ela usufrui de todos os riscos e benefícios do bem e paga periodicamente por ele, até chegar ao fim do prazo do contrato, em que terá opção de adquirir o bem, legalmente falando.
Na verdade, seria 75% e não 50%:
Considera-se arrendamento mercantil operacional a modalidade em que:
I – as contraprestações a serem pagas pela arrendatária contemplam o custo de arrendamento do bem e os serviços inerentes à sua colocação a disposição da arrendatária, não podendo o valor presente dos pagamentos ultrapassar 90% (noventa por cento) do custo do bem;
II – o prazo contratual seja inferior a 75%(setenta e cinco por cento) do prazo de vida útil econômica do bem;
III – o preço para o exercício da opção de compra seja o valor de mercado do bem arrendado.
IV – não haja previsão de pagamento de valor residual garantido.
Até 75% da vida útil é operacional;
A partir de 75% seria financeiro.
QUESTÃO ERRADA: Um arrendamento mercantil em que se transferem substancialmente os riscos e benefícios inerentes ao ativo deve ser classificado como financiamento.
O que distingue o arrendamento (leasing) financeiro do arrendamento (leasing) operacional é o fato de no primeiro, essencialmente, o dono do bem é o arrendatário, que tem a opção unilateral de adquirir o bem, pagando uma prestação residual no final, ou, às vezes, que seja paga ao longo do contrato. Essa prestação residual é simbólica, o que comprova que o dono do bem é o arrendatário. Já no leasing operacional, como na locação de um veículo ou ar condicionado, ao final do contrato, o bem é do arrendador e, caso o arrendatário queira adquiri-lo, terá que pagar o valor de mercado.
A essência do leasing financeiro é como se a empresa comprasse um bem financiado, ainda que não passe a ser de sua propriedade. Ela usufrui de todos os riscos e benefícios do bem e paga periodicamente por ele, até chegar ao fim do prazo do contrato, em que terá opção de adquirir o bem, legalmente falando.
Na verdade, seria 75% e não 50%:
Considera-se arrendamento mercantil operacional a modalidade em que:
I – as contraprestações a serem pagas pela arrendatária contemplam o custo de arrendamento do bem e os serviços inerentes à sua colocação a disposição da arrendatária, não podendo o valor presente dos pagamentos ultrapassar 90% (noventa por cento) do custo do bem;
II – o prazo contratual seja inferior a 75%(setenta e cinco por cento) do prazo de vida útil econômica do bem;
III – o preço para o exercício da opção de compra seja o valor de mercado do bem arrendado.
IV – não haja previsão de pagamento de valor residual garantido.
Até 75% da vida útil é operacional;
A partir de 75% seria financeiro.
QUESTÃO ERRADA: A empresa arrendatária deverá reconhecer o ativo como imobilizado, aumentando o ativo total, no momento da opção de compra, quando a propriedade do bem é transferida para a empresa.
Qualquer item do Ativo Imobilizado adquirido por meio de uma operação de arrendamento financeiro deve contabilizar o bem no Imobilizado, independentemente de ter sua posse formal.
O que distingue o arrendamento (leasing) financeiro do arrendamento (leasing) operacional é o fato de no primeiro, essencialmente, o dono do bem é o arrendatário, que tem a opção unilateral de adquirir o bem, pagando uma prestação residual no final, ou, às vezes, que seja paga ao longo do contrato. Essa prestação residual é simbólica, o que comprova que o dono do bem é o arrendatário.
Já no leasing operacional, como na locação de um veículo ou ar condicionado, ao final do contrato, o bem é do arrendador e, caso o arrendatário queira adquiri-lo, terá que pagar o valor de mercado
Fonte: Contabilidade Geral esquematizada – Eugenio Montoto
O erro da questão está na parte do reconhecimento como ativo imobilizado pela empresa arrendatária, pois o CESPE citou que deve ser reconhecido como ativo imobilizado o bem arrendando no momento final do contrato ou seja, na opção de compra, fato este incorreto pois deve ser reconhecido como ativo imobilizado no começo do prazo do arrendamento mercantil, sendo este o momento em que o arrendatário assume os riscos e benefícios daquele ativo.
CPC 06 – Operações de Arrendamento Mercantil
Item 20 – (Reconhecimento Inicial) No começo do prazo de arrendamento mercantil, os arrendatários
devem reconhecer, em contas específicas, os arrendamentos mercantis financeiros como ativos e passivos nos seus balanços por quantias iguais ao valor justo da propriedade arrendada ou, se inferior, ao valor presente dos pagamentos mínimos do arrendamento mercantil, cada um determinado no início
do arrendamento mercantil. A taxa de desconto a ser utilizada no cálculo do valor presente
dos pagamentos mínimos do arrendamento mercantil deve ser a taxa de juros implícita no
arrendamento mercantil, se for praticável determinar essa taxa; se não for, deve ser usada a
taxa incremental de financiamento do arrendatário. Quaisquer custos diretos iniciais do
QUESTÃO ERRADA: Com o objetivo de evidenciar fielmente as operações de leasing nos demonstrativos contábeis, as operações de leasing operacional passaram a ser classificadas como operação de compra e venda financiada e não mais como mero arrendamento, o que obrigou o reconhecimento do passivo integral e o registro do bem na arrendatária.
As operações de leasing FINANCEIRO passaram a ser classificadas como operação de compra e venda financiada e não mais como mero arrendamento, o que obrigou o reconhecimento do passivo integral e o registro do bem na arrendatária.
ERRADO
ARRENDAMENTO MERCANTIL NAS DEMONSTRAÇÕES CONTÁBEIS DO ARRENDATÁRIO
Arrendamento Mercantil Financeiro > No reconhecimento inicial de um arrendamento mercantil financeiro, deve-se no início do prazo registrá-lo como ativo e passivo, ou seja, o direito de uso do bem ficará registrado no ativo e a dívida assumida no passivo. O valor a ser registrado deve ser igual ao valor justo da propriedade arrendada ou, se inferior, ao valor presente dos pagamentos mínimos do arrendamento mercantil.
Arrendamento Mercantil Operacional > Para os arrendamentos mercantis operacionais, os pagamentos da prestação (excluindo os custos de serviços tais como seguro e manutenção) devem ser reconhecidos como despesa na base da linha reta (linear) durante o prazo do arrendamento, salvo se outra base sistemática for representativa do padrão temporal do benefício do usuário.
QUESTÃO CERTA: Um arrendamento mercantil será classificado contabilmente como financeiro se transferir substancialmente todos os riscos e benefícios inerentes à propriedade; caso contrário, o arrendamento será classificado como operacional.
ARRENDAMENTO MERCANTIL FINANCEIRO
*Há transferência dos riscos e benefícios inerentes à propriedade
*Possui essência de uma compra financiada
*Ativo
ARRENDAMENTO MERCANTIL OPERACIONAL
*Não há transferência dos riscos e benefícios inerentes à propriedade
*Possui essência de um aluguel
*Despesa
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