O Que É Resultado Primário? (com exemplos)

Por
Daniel Silva
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667
6308

Uma explicação do Estadão traz o seguinte:

Em algum momento você certamente vai ouvir falar em superávit/déficit primário e nominal. Quer entender mais?  Primeiro, vamos ao superávit/déficit primário. É o resultado da arrecadação do governo menos os gastos, exceto juros da dívida. A grosso modo, é a geração de caixa do governo; é a economia para reduzir o endividamento. Mostra se as contas estão em ordem ou não. Resultado primário positivo (superávit) mostra contas sob controle e mostra que a dívida não seguirá uma trajetória explosiva.

O que é superávit/déficit nominal? O resultado nominal do governo equivale à arrecadação de impostos menos os gastos, incluindo os juros da dívida. É a medida mais completa, já que o número representa a total necessidade de financiamento do setor público. Ao apresentar um déficit nominal, o governo terá que se financiar com a colocação de títulos públicos.

Como eu disse, o conceito primário exclui da conta a despesa com juros da dívida. E qual o interesse no resultado primário? É que ao desconsiderar os juros pagos, este número dá a medida correta da situação fiscal do governo, pois fornece uma comparação simples e direta entre receita e a despesa que o setor público tem para fazer o Estado ‘funcionar’. ‘Isto é particularmente importante para saber se há risco de descontrole das contas públicas e, principalmente, de crescimento explosivo do endividamento’, diz o economista Silvio Campos Neto, do Banco Schahin. Ou seja, obter um resultado primário positivo (superávit) é um passo fundamental para manter a dinâmica da dívida pública controlada, o que sinaliza menor risco ao mercado.

Os dois, tanto o superávit primário quanto o nominal, são importantes. Para medir a saúde financeira do setor público e a trajetória da dívida, o primário é um bom indicador, pois mostra se o governo está gerando um caixa razoavelmente bom.  Já o superávit nominal dá uma visão mais precisa porque engloba tudo, despesa com juros também.

Outra definição:

O “resultado primário” é definido pela diferença entre receitas e despesas do governo, excluindo-se da conta as receitas e despesas com juros. Caso essa diferença seja positiva, tem-se um “superávit primário”; caso seja negativa, tem-se um “déficit primário”. O “superávit primário” é uma indicação de quanto o governo economizou ao longo de um período de tempo (um mês, um semestre, um ano) com vistas ao pagamento de juros sobre a sua dívida.

O Resultado primário registra o desempenho fiscal do governo no período, ou seja, permite verificar se o governo está conseguindo poupar para reduzir suas dívidas. É a diferença entre os valores arrecadados em impostos, taxas, contribuições e outras receitas do Estado (excluindo-se as receitas de aplicações financeiras), e suas despesas no exercício, (excluindo-se as despesas com amortização, juros e encargos da dívida, bem como as despesas com concessão de empréstimos).

CEBRASPE (2022):

QUESTÃO ERRADA: O déficit nominal estimado para o período orçamentário seguinte é o melhor indicador da política fiscal a ser executada.

QUESTÃO CERTA: Os indicadores fiscais são medidas de finanças públicas que permitem avaliar o desempenho fiscal de um Estado ao longo do tempo. Nesse sentido, denomina-se resultado nominal: a diferença entre fluxo agregado de receitas totais — inclusive de aplicações financeiras — e despesas totais — inclusive despesas com juros — em determinado período.

QUESTÃO CERTA: Para se medir o esforço fiscal do governo no pagamento da dívida pública deve-se tomar como parâmetro: o resultado primário, que é computado a partir do resultado nominal descontados os juros nominais.

QUESTÃO CERTA: A Lei de Responsabilidade Fiscal introduzida no cenário das finanças públicas brasileira tem como um dos seus principais objetivos o equilíbrio entre receitas e despesas. Nesse sentido, dentre os conceitos disponibilizados, aquele que faz referência ao resultado primário é: Diferença entre receitas e despesas excluindo-se as financeiras.

QUESTÃO CERTA: De acordo com a lei de responsabilidade fiscal, para que serve o resultado primário?

Registrar o desempenho fiscal do governo no período, ou seja, permitir a verificação das reservas poupadas pelo governo para reduzir suas dívidas.

Lei 101:

Art. 9oSe verificado, ao final de um bimestre, que a realização da receita poderá não comportar o cumprimento das metas de resultado primário ou nominal estabelecidas no Anexo de Metas Fiscais, os Poderes e o Ministério Público promoverão, por ato próprio e nos montantes necessários, nos trinta dias subsequentes, limitação de empenho e movimentação financeira, segundo os critérios fixados pela lei de diretrizes orçamentárias.

Art. 31. Se a dívida consolidada de um ente da Federação ultrapassar o respectivo limite ao final de um quadrimestre, deverá ser a ele reconduzida até o término dos três subsequentes, reduzindo o excedente em pelo menos 25% (vinte e cinco por cento) no primeiro.

        § 1o Enquanto perdurar o excesso, o ente que nele houver incorrido:

        I – estará proibido de realizar operação de crédito interna ou externa, inclusive por antecipação de receita, ressalvado o refinanciamento do principal atualizado da dívida mobiliária;

        II – obterá resultado primário necessário à recondução da dívida ao limite, promovendo, entre outras medidas, limitação de empenho, na forma do art. 9o.

QUESTÃO CERTA: Nas situações em que houver frustração de receitas e ficar evidenciado o não cumprimento das metas de resultado primário ou nominal estabelecidas em instrumento de transparência da gestão fiscal, os empenhos e a movimentação financeira deverão ser limitados.

QUESTÃO CERTA: O estabelecimento da meta do resultado primário é um dos objetivos da política fiscal.

QUESTÃO CERTA: O resultado primário é um bom indicador da solvência do setor público, pois indica a necessidade, ou não, de utilização de recursos de terceiros para a cobertura das suas despesas.

O Resultado Primário, principal indicador de solvência fiscal do setor público, tem por finalidade demonstrar a capacidade de o ente honrar o pagamento de sua dívida utilizando suas receitas próprias.

A finalidade do conceito de Resultado Primário é indicar se os níveis de gastos orçamentários dos entes federativos são compatíveis com sua arrecadação, ou seja, se as Receitas Primárias são capazes de suportar as Despesas Primárias.

ANEXO DE METAS FISCAIS

LEI DE DIRETRIZES ORÇAMENTÁRIAS – 2002

Demonstrativo das metas anuais

(Art. 4º, § 2º, inciso II, da Lei Complementar nº 101, de 2000)

O instrumento fundamental para a consecução dos objetivos propostos do ponto de vista da política fiscal é o estabelecimento de metas para o resultado primário e o controle dos gastos e das receitas em consonância com as metas fixadas.

QUESTÃO ERRADA: No âmbito fiscal do setor público, o resultado primário corresponde à diferença entre as receitas e as despesas, incluídas as operações de crédito ativas e passivas destinadas ao refinanciamento da dívida pública.

Resultado primário: é a diferença entre receitas e despesas primárias, ou seja, é o resultado NÃO financeiro.

Resultado nominal: é a diferença entre todas as receitas arrecadadas e todas as despesas empenhadas, incluindo os juros e o principal da dívida e ainda ACRESCENTANDO as receitas financeiras.

I) RESULTADO PRIMÁRIO: Diferença entre as receitas e despesas do setor público, não computadas as despesas com “rolagem da dívida” e operações de crédito ativas e passivas.

II) RESULTADO NOMINAL: Obtém-se pela diferença entre todas as receitas arrecadadas e todas as despesas empenhadas, inclusive aquelas relacionadas com a dívida do setor público. Esse resultado indica em quanto a dívida aumentou ou reduziu no exercício ou num período determinado de tempo.

QUESTÃO ERRADA: O resultado primário utilizado como base para o acompanhamento da execução orçamentária deve incluir os recursos provenientes de impostos, taxas, contribuições e de operações de crédito realizadas com instituições financeiras oficiais.

A resposta está na página 23 do manual técnico orçamentário 2014 (4.2.2 Classificação da receita por identificador do resultado). Operação de crédito não é receita primária, mas sim financeira. Este é o único erro.

CLASSIFICAÇÕES DA RECEITA ORÇAMENTÁRIA

1. natureza de receita;

2. indicador de resultado primário;

3. fonte/destinação de recursos; e

4. esfera orçamentária.

2. CLASSIFICAÇÃO POR INDICADOR DE RESULTADO PRIMÁRIO 

PRIMÁRIAS – referem-se, predominantemente, às receitas correntes que advêm dos tributos, das contribuições sociais, das concessões, dos dividendos recebidos pela União, da cota-parte das compensações financeiras, das decorrentes do próprio esforço de arrecadação das UOs, das provenientes de doações e convênios e outras também consideradas primárias. 

FINANCEIRAS (ñ primárias) – são aquelas que não alteram o endividamento líquido do Governo (setor público não financeiro) no exercício financeiro correspondente, uma vez que criam uma obrigação ou extinguem um direito, ambos de natureza financeira, junto ao setor privado interno e/ou externo. São adquiridas junto ao mercado financeiro, decorrentes da emissão de títulos, da contratação de operações de crédito por organismos oficiais, das receitas de aplicações financeiras da União (juros recebidos, por exemplo) e outras.

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QUESTÃO ERRADA: Considerando a classificação pelo indicador de resultado primário, as despesas de investimento das empresas estatais impactam negativamente o resultado primário.

Identificador de Resultado Primário

De caráter indicativo, tem como finalidade auxiliar a apuração do resultado primário previsto para o exercício. Esse resultado é uma meta fiscal que avalia se o governo está gastando mais do que a arrecadação. Basicamente, resultado primário é a diferença entre as despesas e as receitas fiscais.

São eles:

(0) despesa financeira;

(1) despesa primária obrigatória;

(2) despesa primária discricionária;

(3) despesa relativa ao Projeto Piloto de Investimentos Públicos;

(4) despesas constantes do orçamento de investimentos das empresas estatais que não impactam o resultado primário.

QUESTÃO ERRADA: Na classificação das receitas por meio do identificador de resultado primário, as obrigações dos bancos públicos estatais entram no cálculo do resultado primário.

Na classificação das receitas por meio do identificador de resultado primário, as obrigações dos bancos públicos estatais entram no cálculo do resultado FINANCEIRO.

Ressalto que Receitas Financeiras (NÃO PRIMÁRIAS) são aquelas que: (1) não alteram o endividamento líquido do governo; (2) criam ou excluem, junto ao setor privado, uma obrigação de natureza financeira; (3) são adquiridas junto ao mercado financeiro. Cito as receitas/rendimentos sobre aplicações financeiras, os juros recebidos, as operações de crédito, as privatizações e a amortização de empréstimos concedidos (“RAFIN JURA, na OPERA, PRIVATIZAR o AMOR”).

QUESTÃO ERRADA: As receitas financeiras do governo influenciam o cálculo do resultado primário.

As receitas PRIMÁRIAS do governo influenciam o cálculo do resultado primário.

Por definição, as receitas são primárias quando seu valor é incluído na apuração do resultado primário; ao revés, as receitas são financeiras quando não são incluídas no cálculo de resultado primário.

QUESTÃO CERTA: Um município apresentou receita corrente líquida, em 2009, no valor de R$ 4.000.000,00, e sua dívida equivalia a 1,5 vez o valor dessa receita. A taxa de juros nominais, ao final do ano de 2010, corresponderá a 8% da dívida atual. Os gestores tentarão amortizar, em 2010, o correspondente a R$ 540.000 da dívida. A partir dessa situação hipotética, assinale a opção que corresponde à meta de resultado primário para o ano 2010: R$ 1.020.000

Resultado primário = juros + principal amortizado.

 Dívida Total = 4.000.000,00 x 1,5 = 6.000.000,00

 Juros = 8% x 6.000.000,00 = 480.000,00

 Principal amortizado = 540.000,00

 Resultado Primário = 480.000,00 + 540.000,00 = 1.020.000,00

QUESTÃO ERRADA: O resultado primário indica se as receitas não financeiras são capazes de suportar as despesas financeiras e as não financeiras de uma entidade.

QUESTÃO CERTA: A apuração do resultado primário deve compreender todos os órgãos da administração direta, fundos, autarquias, fundações e empresas estatais dependentes.

QUESTÃO ERRADA: Na apuração do resultado primário, devem ser consideradas como receitas e despesas as transferências entre as entidades que compõem o ente da Federação.

Apuração Resultado primário: (Receitas Primárias – Despesas Primárias) – juros, receitas financeiras, receita de privatizações, encargos e o principal da dívida pública.

QUESTÃO ERRADA: Como instrumento da política de estabilização econômica, o orçamento pode apontar ora na promoção de uma expansão da demanda, gerando superávit, ora na contração da demanda, gerando déficits.

Errado. A questão inverte a lógica, afirmando inversamente o que de fato ocorre. Quando o governo aumenta seus gastos, pode fazê-lo com recursos próprios ou, também, contraindo empréstimos (operações de crédito), aumentando o seu déficit. Tal fato faz com que haja expansão da demanda agregada. Em linha inversa, a fim de que haja contração da demanda, o governo diminui seus gastos, realizando uma restrição orçamentária, o que gera superávits.

O superávit se dá quando temos excesso dos bens ou dos rendimentos face às obrigações ou dívidas em caixa. Ou seja, levando para o cenário econômico, há mais venda de produtos do que compra (demanda = desejo de consumo, individual ou coletivo, de bens e serviços), perceba que a Contração da Demanda (intenção de compra) face a vendas, vender mais do que comprar gera Superávit. O Inverso podemos usar para o déficit, Expansão da demanda (compra) face a vendas gera déficit, comprar mais do que vender gera Déficit.

QUESTÃO CERTA: A LRF veio fortalecer a LDO, especialmente a partir do Anexo de Metas Fiscais (AMF). Com relação ao AMF, assinale a opção correta: As receitas de alienação de bens não devem ser computadas no cálculo do resultado primário.

Interessa ao Anexo de Metas Fiscais apresentar a evolução do patrimônio líquido dos entes públicos, com especial cuidado quanto à destinação dos recursos originários das privatizações e alienações de ativos em geral. Cumpre ressaltar que as receitas de alienações de bens não devem ser somadas ao cálculo da Receita Corrente Líquida, por tratar-se de receitas de capital, e, igualmente, não serão elas computadas no cálculo do Resultado Primário, por constituírem receitas de caráter eventual.

QUESTÃO ERRADA: O processo orçamentário inicia-se com a fixação das metas de resultado fiscal. Nesse sentido, a redução da relação entre dívida/PIB depende, entre outros fatores, do superávit primário. Uma das formas de alcançar esse objetivo é rolar a maior parcela possível dos juros, capitalizando-os, de modo que tais encargos não precisem ser pagos a curto prazo.

Pagamento de Juros NÃO influência no Resultado Primário, pois se trata de uma despesa Financeira ou não Primária.

O Resultado Primário (RP) é a diferença entre receitas e despesas primárias (ou não-financeiras), ou seja, todas aquelas que não tenham caráter financeiro,

Portanto, tanto faz se são parcelas de curto ou longo prazo.

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