O Que É Passivo a Descoberto? Como Calcular? (Exemplo)

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QUESTÃO ERRADA: A situação patrimonial líquida em que o total de passivos supera o montante do patrimônio líquido é denominada passivo a descoberto.

Negativo. A situação patrimonial líquida em que o total de passivos maior supera o montante do ativo menor é denominada passivo a descoberto.

QUESTÃO CERTA: Com base na tabela acima, que mostra a situação contábil da Cia. ABC Ltda. após a apuração e antes da distribuição do resultado do exercício findo em 31/12/2013, julgue os próximos itens: A empresa em questão apresenta passivo a descoberto.

A dica é perceber se o PL terá um resultado negativo, pois se o Passivo for maior que o Ativo (passivo a descoberto) o resultado será ‘negativo’ do PL. Veja que A = P + PL, se P > A, temos que PL será negativo. Suponha que A = 1, P = 2. Resolvendo a equação teríamos

1 = 2 + PL

PL + 2 = 1

PL = 1 – 2

PL = -1

Assim, quando o PL tiver saldo “negativo” (a expressão correta seria um saldo oposto a sua naturez a, ou seja resultasse em um saldo final devedor) significa que há um passivo a descoberto.

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A partir disso que a Andrea percebeu que bastava descobrir o saldo do PL, podendo ignorar as contas que não fosse do PL. E caso o PL resultasse de forma negativa, pode-se afirmar que há um passivo a descoberto.

Agora então separamos as contas do PL que forma dadas na tabela

PL

Capital Social 1.000

Reserva de Capital 100

Ajusta da Avaliação Patrimonial 200

Reserva Legal 200

Ações em Tesouraria (1.000)

Prejuízos Acumulados (500)

Prejuízo de Exercício (500) este prejuízo irá somar-se ao Prejuízo Acumulado

Resultado = (500)

Logo, se o PL resultou “negativamente” (com natureza de saldo inverso ao seu – Lembrando que a natureza do PL é Credora, se resultou em saldo oposto, logo resultou em Saldo Devedor) pode-se afirmar que apresenta passivo a descoberto.

QUESTÃO ERRADA: Denomina-se passivo a descoberto a situação em que o total de exigibilidades supera o total de bens e direitos, implicando na inexistência de patrimônio líquido.

Estava tudo certo até a vírgula, pois na situação de PASSIVO A DESCOBERTO o patrimônio líquido é NEGATIVO, portanto, existe sim.

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