Balanço patrimonial x patrimônio líquidido

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QUESTÃO ERRADA: No balanço patrimonial da União, o saldo patrimonial corresponde à diferença entre o ativo real e o passivo real, sendo também igual ao patrimônio líquido, sob o enfoque patrimonial, conforme a estrutura do balanço definida no manual de contabilidade aplicada ao setor público, da Secretaria do Tesouro Nacional.

BP –> A presenta o Saldo Patrimonial advém da DVP (VPA x VPD).

Questão importante para chegarmos à conclusão de que a estrutura da Lei nº 4.320/64 é totalmente diferente do que prevê a nova estrutura proposta pela NBC T 16.6 e MCASP. 

A estrutura da Lei 4.320/64 possui enforque orçamentário e divide o ativo e o passivo em financeiro e permanente. A nova estrutura (MCASP) divide o ativo e o passivo de acordo com o grau de conversibilidade/exigibilidade, ou seja, o critério basicamente está ligado ao prazo. 

Nesse sentido, tendo em vista o enfoque diferente entre essas estruturas, o saldo patrimonial (estrutura da Lei 4.320) é diferente do Patrimônio Líquido (estrutura do MCASP). Veja a resposta a essa questão dada pela própria banca: 

Os ativos e passivos financeiros e permanentes são avaliados para a definição do saldo patrimonial. Algumas transações que afetam o ativo real (exemplo do empenho que afeta o passivo financeiro) não têm influência no patrimônio líquido (enfoque patrimonial, contábil). Nesse caso, o patrimônio líquido fica diferente do saldo patrimonial.

A questão afirma que o Patrimônio Líquido (Ativos – Passivos, da contabilidade privada) seria igual à Situação Patrimonial (Ativo real – Passivo real, da contabilidade da lei 4.320). Em poucas palavras, é errado, já que existem contas que são passivos financeiros, mas não são passivos patrimoniais.

Galera a diferença é bem verificada com um simples exemplo: os restos a pagar.

Exemplo: a entidade empenhou uma despesa de 100 reais para um serviço de limpeza de vidros. Vamos considerar que deu 31/12 e o prestador de serviços ainda não apareceu na repartição para prestar o serviço.

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1) Pela visão patrimonial (BP segundo o quadro principal do MCASP) esse fato não gera o reconhecimento de nenhum item patrimonial, já que como ainda não ocorreu o fato gerador da despesa, não há qualquer passivo associado.

2) Pela visão orçamentária (BP segundo a lei 4.320) esse fato gera o reconhecimento de um passivo financeiro, já que despesas empenhadas e não pagas serão inscritas em RP, integrando a dívida flutuante, e consequentemente aumentando o saldo do passivo financeiro.

Uma passagem do MCASP que também nos dá uma dica de que existe essa diferença é quando o MCASP fala sobre quais contas do PCASP serão utilizadas para montar o quadro dos ativos e passivos financeiros e permanentes:

Este quadro apresenta os ativos e passivos financeiros e permanentes, de acordo com o disposto no art. 105 da Lei nº 4.320/1964. Será elaborado utilizando-se

c) bem como as contas que representem passivos financeirosmas que não apresentam passivos patrimoniais associados, como as contas da classe 6 “Crédito Empenhado a Liquidar” e “Restos a Pagar Não Processados a Liquidar”

ConclusãoPatrimônio líquido (Interesse residual entre ativos e passivos) nem sempre será igual à Situação Patrimonial (Ativo real – Passivo Real)

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