Indicador do superávit financeiro

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QUESTÃO ERRADA: Contas de natureza patrimonial e de natureza orçamentária possuem atributo indicador do superávit financeiro, ou seja, atributo que indica se sua realização e (ou) o seu pagamento dependem ou não de autorização orçamentária.

Apenas as contas de natureza patrimonial possuem o atributo indicador do superávit financeiro.

Indicador do Superávit Financeiro – Atributos: Financeiro (F) e Permanente (P).

A classificação do ativo e do passivo em financeiro e permanente permite a apuração do superávit financeiro no Balanço Patrimonial (BP) de acordo com a Lei nº 4.320/1964, que assim dispõe:

Art. 43 […] § 2º Entende-se por superávit financeiro a diferença positiva entre o ativo financeiro e o passivo financeiro, conjugando-se, ainda, os saldos dos créditos adicionais transferidos e as operações de credito a eles vinculadas.

Art. 105 […] § 1º O Ativo Financeiro compreenderá os créditos e valores realizáveis independentemente de autorização orçamentária e os valores numerários.

§ 2º O Ativo Permanente compreenderá os bens, créditos e valores, cuja mobilização ou alienação dependa de autorização legislativa.

§ 3º O Passivo Financeiro compreenderá as dívidas fundadas e outras cujo pagamento independa de autorização orçamentária.

§ 4º O Passivo Permanente compreenderá as dívidas fundadas e outras que dependam de autorização legislativa para amortização ou resgate.

Os passivos que dependam de autorização orçamentária para amortização ou resgate integram o passivo permanente.

Após o empenho, considera-se efetivada a autorização orçamentária, e os passivos passam a integrar o passivo financeiro.

Também integram o passivo financeiro os passivos que não são submetidos ao processo de execução orçamentária, a exemplo das cauções.

O controle da mudança do atributo permanente (P) para o atributo financeiro (F) pode ser feito por meio da informação complementar da conta contábil ou por meio da duplicação das contas, sendo uma permanente e outra financeira. O PCASP e o MCASP utilizam as letras (F) ou (P) para indicar se são contas de ativo ou passivo financeiro ou permanente, respectivamente. Quando a conta puder conter saldos com atributo (F) e (P), constará na descrição da conta do PCASP a letra (X).

QUESTÃO CERTA: O indicador para cálculo do superávit financeiro é um atributo utilizado para identificar se as contas do ativo e do passivo são classificadas como ativo/passivo financeiro ou ativo/passivo permanente.

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De acordo com Parte IV do PCASP :

Atributos da conta contábil é o conjunto de características próprias que a individualizam, distinguindo -a de outra conta pertencente ao plano de contas. Os atributos podem ser definidos por conceitos teóricos, força legal ou por características operacionais do sistema utilizado.

(…) Indicador para cálculo do Superávit Financeiro – atributo utilizado para informar se as contas do Ativo e Passivo são classificadas como Ativo/Passivo Financeiro ou Ativo/Passivo Permanente, conforme definições do art.105 da Lei nº 4.320/1964.

QUESTÃO CERTA: No plano de contas, o ativo e o passivo são separados em contas financeiras e não financeiras, com vistas a facilitar o cálculo do superávit financeiro.

A nova classificação dos elementos patrimoniais considera a segregação do Ativo e Passivo em “Circulante” e “Não Circulante”, com base em seus atributos de conversibilidade e exigibilidade, conforme disposto na Lei n o 6.404/1976 e ratificado pela NBC T 16, viabilizando a utilização da classificação patrimonial pelas entidades estatais. Todavia, o novo plano de contas informa, ainda, outro dado, o “Indicador para Cálculo do Superávit Financeiro”, o qual é uma nova e importante informação trazida pelo Plano de Contas Aplicado ao Setor Público – PCASP. No plano de contas e nos manuais da STN esse indicador é dado pelas letras “P” (permanente) e “F” (financeiro), ao lado das contas de Ativo e Passivo. Portanto, no novo plano de contas, o Ativo e o Passivo, apesar de agora separados como Circulante e Não Circulante, suas contas também são segregadas em contas Financeiras e Permanentes (ou não financeiras), conforme a Lei n o 4.320/1964, com vistas a facilitar o cálculo do superávit financeiro.

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