O Que É Superveniência e Insubsistência?

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CEBRASPE (2016):

QUESTÃO CERTA: A atualização monetária da dívida é uma superveniência do passivo, pois representa uma variação passiva que independe da execução orçamentária e provoca redução do patrimônio líquido.

  • Superveniência: Acréscimo de algum elemento patrimonial;

  • Insubsistência: Diminuição de algum elemento patrimonial.

Observe que a superveniência está ligada ao seu nome, logo se é superveniência ativa ela aumenta o ativo e se é superveniência passiva, ela aumenta o passivo. Contudo se é insubsistência é ao contrário. Assim, uma insubsistência ativa reduz o passivo e um insubsistência passiva reduz o ativo.

Ativa: Aumento da situação líquida;

Passiva: Diminuição da situação Líquida.

VARIAÇÃO ATIVA

Superveniência Ativa – Aumento de Ativos +A / +SL

Insubsistência Ativa – Diminuição de Passivos – P / + SL

VARIAÇÃO PASSIVA

Superveniência Passiva – Aumento de Passivo + P / – SL

Insubsistência Passiva – Diminuição de Ativo -A / – SL

CEBRASPE (2012):

QUESTÃO CERTA: Superveniência passiva, que ocorre em função de fatos inesperados, sempre provoca redução do patrimônio, independentemente de previsão orçamentária.

Isso vale tanto para a Contabilidade Pública quanto para a Geral: De acordo com a Nota Técnica CFC 314/2004 (em resumo):

Os termos ‘superveniência’ e ‘insubsistência relacionam-se com os elementos patrimoniais, e indicam se a variação foi um acréscimo (superveniência) ou uma diminuição (insubsistência) do ativo ou do passivo. Os termos ‘ativa’ ou ‘passiva’ relacionam-se com o saldo patrimonial, ou seja, indicam qual foi o efeito no Patrimônio Líquido decorrente desta variação Patrimonial. O resultado é esse: Entidade mais rica:

SUPERVENIÊNCIA ATIVA – Aumentou o ativo – Aumentou a situação líquida

INSUBSISTÊNCIA ATIVA – Diminuiu o Passivo – Situação Líquida diminui Entidade mais pobre:

SUPERVENIÊNCIA PASSIVA – Aumentou o Passivo – PL diminui

INSUBSISTÊNCIA PASSIVA – Diminuiu o Ativo o Ativo – Diminuiu o PL Como o enunciado fala de uma Superveniência Passiva, temos um aumento passivo fora do orçamento, por exemplo, quando o Estado perde uma ação na justiça, gerando um direito para o credor.

CEBRASPE (2018):

QUESTÃO CERTA: Um ente público que presta serviços de saúde recebeu, em doação do empresariado local, um equipamento hospitalar para melhoria da qualidade do serviço ofertado. Nessa situação, o gestor desse ente deverá classificar essa variação extraorçamentária como: superveniência ativa.

CEBRASPE (2013):

QUESTÃO ERRADA: O recebimento de bem por doação caracteriza-se como alteração patrimonial qualitativa, porque afeta a qualidade do patrimônio líquido da entidade pública.

Doação é alteração patrimonial QUANTITATIVA, reconhecida apenas no subsistema patrimonial.

CEBRASPE (2013):

QUESTÃO CERTA: As variações patrimoniais extraorçamentárias são quantitativas, originadas de fatos supervenientes ou insubsistentes, tais como aumento da dívida fundada por atualização cambial e desincorporação de bens por motivo de extravio.

CEBRASPE (2010) – anulada, porém serve para o estudo:

QUESTÃO ERRADA: A variação cambial ou monetária da dívida deve ser registrada como variação passiva orçamentária.

A variação cambial ou monetária da dívida deve ser registrada como variação passiva EXTRA ORÇAMENTÁRIA, já que tal fato independe da execução do orçamento. Portanto, o erro está em dizer que seria uma variação passiva orçamentária, quando na verdade é uma variação passiva independente da execução orçamentária.

CEBRASPE (2014):

QUESTÃO CERTA: As superveniências ativas registram fatos que têm efeito patrimonial oposto ao provocado pelas insubsistências passivas.

Banca própria da USP (2013):

QUESTÃO CERTA: Uma perda de metade do rebanho de animais, ocasionada por uma peste, a conta contábil correta é: Insubsistência ativa.

FCC (2013):

QUESTÃO CERTA: O superávit financeiro é a diferença positiva entre o ativo financeiro e o passivo financeiro, conjugando-se, ainda, os saldos dos créditos adicionais transferidos e as operações de créditos neles vinculadas. Uma operação que altera o valor do superávit financeiro é: a arrecadação de receitas de serviços.

O recebimento de um bem imóvel em doação é uma superveniência do ativo permanente, não influencia as disponibilidades financeiras.

CEBRASPE (2014):

QUESTÃO CERTA: A conta de cancelamento de restos a pagar pode registrar insubsistência ativa ou passiva.

RP é registrado como:

1. Despesa orçamentária e;

2. Receita extraorçamentária.

Assim, o cancelamento de RP é uma insubsistência passiva pelo sumiço (vamos assim dizer) da Despesa Orçamentária e uma insubsistência ativa pelo “sumiço” da receita extraorçamentárias.

CEBRASPE (2014):

QUESTÃO CERTA: Considere que determinado órgão público tenha sido obrigado a reconhecer dívida contraída por particulares em virtude de sentença judicial fundamentada em aval ou fiança concedidos. Nesse caso, verifica-se superveniência passiva que deve ser registrada na conta de absorção de dívidas de terceiros.

Superveniência Passiva – São variações extraorçamentárias (não dependem da execução do orçamento para ocorrer), que diminuem a situação líquida patrimonial e indicam um aumento do passivo. Exemplo: Reconhecimento de dívida oculta, encampação de dívida.

Superveniência: caracteriza o acréscimo do ativo ou do passivo.

Insubsistência: caracteriza o decréscimo do ativo ou do passivo.

Ativa: indica que o patrimônio líquido teve uma variação positiva.

Passiva: indica que o patrimônio líquido teve uma variação negativa

Os termos “ativa” e “passiva” não se referem ao ativo e ao passivo do Balanço Patrimonial. Eles se referem ao efeito que a varrição patrimonial produziu no patrimônio líquido.

Superveniência

Provocam aumento e pode ser:

a. SUPERVENIÊNCIA ATIVA

Aumento do ativo (variação patrimonial ativa). Ex: Recebimento de valores provenientes de prêmios, loterias, herança ou legado doação.

b. SUPERVENIENCIA PASSIVA

Aumento do passivo (variação patrimônio passiva). Ex: Reconhecimento de dívidas anteriormente não registradas no passivo, provenientes de decisão judicial ou de outros casos fortuitos.

Insubsistência

Provocam diminuição e pode ser:

a. INSUBSISTÊNCIA DO ATIVO – diminui o ativo (variação patrimonial passiva) Ex: Ocorrência de incêndio, furto, perda de rebanho por morte.

b. INSUBSISTËNCIA DO PASSIVO – diminui o passivo (variação patrimonial ativa). Ex: Redução no valor das obrigações por motivo de prescrição ou baixa da dívida correspondente

Efeitos no Patrimônio Líquido

Superveniência ativa – Aumenta o patrimônio líquido (receita).

Superveniência passiva – Diminui o patrimônio líquido (despesa).

Insubsistência do ativo – Diminui o patrimônio líquido (despesa). Também denominada de insubsistência Passiva.

Insubsistência do passivo – Aumenta o patrimônio líquido (receita). Também denominada de Insubsistência Ativa.

FCC (2011):

QUESTÃO CERTA: É uma variação patrimonial passiva independente da execução orçamentária a despesa decorrente de: cancelamento da dívida ativa do ente público.

O cancelamento da dívida ativa deverá provocar, evidentemente, a redução do ativo, envolvendo conta própria denominada de dívida ativa. O cancelamento ocorre em razão do não recebimento do valor anteriormente inscrito. Portanto, a redução do ativo irá implicar a redução do PL, que será representada por meio da utilização de uma conta de variação passiva extraorçamentária, que poderá ser denominada simplesmente de: cancelamento da dívida ativa. Esse é um fato modificativo diminutivo.

INSCRIÇÃO da Dívida Ativa é FATO MODIFICATIVO AUMENTATIVO EXTRA-ORÇAMENTÁRIO

CANCELAMENTO da Dívida Ativa é FATO MODIFICATIVO DIMINUTIVO EXTRA-ORÇAMENTÁRIO

CEBRASPE (2010) – anulada, porém serve para o estudo:

QUESTÃO CERTA: A incorporação da obrigação no sistema de contas patrimonial é contabilizada debitando-se uma conta de variação patrimonial passiva e creditando- se a respectiva obrigação.

D – Variação patrimonial passiva (registro no ativo, pois eles

C – Obrigação (Registro no passivo – pois passivos aumentam à crédito)

O Sistema Patrimonial registra os bens móveis, imóveis, estoques, créditos, obrigações, valores, inscrição e baixa da dívida ativa, operações de créditos, superveniências e insubsistências ativas e passivas, etc. Neste Sistema, os lançamentos de incorporação ou desincorporação de ativos e passivos, são feitos fechados no próprio sistema, mesmo que o fato venha a acarretar uma entrada ou saída de recurso (Sistema Financeiro). São, portanto, contas do Ativo Permanente e do Patrimônio da instituição.

No caso da obrigação, será reconhecido um passivo ainda que sem execução orçamentária. Ou seja, no momento em que o fato gerador houver sido constituído (entrega de bem ou serviço), independentemente de a despesa ter sido empenhada, deverá haver o registro da obrigação no passivo em contrapartida a uma conta de variação patrimonial passiva.

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Naturalmente, o gestor que der causa a ilegalidade (realização de despesa sem prévio empenho), responderá junto ao seu Tribunal de Contas.

CEBRASPE (2013):

QUESTÃO CERTA: O cancelamento do valor inscrito em restos a pagar não processado resulta em variação patrimonial aumentativa extraorçamentária.

A variação patrimonial se dá de suas formas. Ela pode ser:

1. Resultante da execução orçamentária

2. Independente da execução orçamentária.

As variações que são independentes da execução orçamentária são fatos de natureza extraorçamentária (caso descrito pela questão) e podem provocar alterações de forma ativa ou passiva no patrimônio. (a questão implica em uma variação aumentativa do patrimônio).

Assim, é possível classificar os fatos de natureza extraorçamentária que provocam variação ativa no patrimônio em três categorias:

1. Superveniências ativas – fato novo que passa a existir. Ex: nascimento de semoventes, doações recebidas…

2. Insubsistências passivas – fato novo que deixa de existir, provocando uma diminuição do passivo (aumento do ativo). Ex. cancelamento de dívidas passivas e perdão de dívida passiva. (Resposta da questão!).

3. Interferências ativas.

CEBRASPE (2008):

QUESTÃO ERRADA: A respeito da contabilidade pública e da administração orçamentária e financeira, julgue o item a seguir. Uma variação patrimonial independente da execução orçamentária impacta o resultado patrimonial sem repercussões na execução orçamentária. É o caso, por exemplo, da rolagem de uma dívida.

Rolagem da dívida é um processo rotineiro de gestão relacionado à substituição de títulos públicos anteriormente emitidos por títulos públicos novos, o que nada mais é que o pagamento de uma dívida com outra dívida. Por essa razão, o valor do refinanciamento aparece na peça orçamentária (LOA), no mesmo montante, tanto na receita como na despesa. Portanto, depende sim da execução orçamentária.

FONTE: ENAP, Introdução ao Orçamento Público. Módulo I: Entendendo o Orçamento Público, p. 21.

CEBRASPE (2019):

QUESTÃO CERTA: Uma entidade pública recebeu em doação um terreno onde serão construídas futuras instalações para prestação de serviços sociais à população. A variação patrimonial decorrente da inserção do ativo ao patrimônio da entidade deverá ser classificada como: superveniência ativa.

SUPERVENIÊNCIA = APARECIMENTO; SURGIMENTO

INSUBSISTÊNCIA = DESAPARECIMENTO

Pronto, entendendo isso, é só ver se é ATIVO ou PASSIVO. Superveniência Ativa = SURGIMENTO DE UM ATIVO (caso da questão).

CEBRASPE (2010):

QUESTÃO ERRADA: Enquanto as superveniências geram variações extraorçamentárias ativas, as insubsistências geram variações extraorçamentárias passivas, não havendo exceções a essa regra.

Insubsistências ATIVAS (ou insubsistências do PASSIVO): redução do PASSIVO (variação ativa extraorçamentária);

Insubsistências PASSIVAS (ou insubsistências do ATIVO): redução do ATIVO (variação passiva extraorçamentária).

CEBRASPE (2010):

QUESTÃO ERRADA: As superveniências ativas ou passivas não integram o conjunto das variações extraorçamentárias, por se tratar de fatos alheios às decisões tomadas pelos gestores públicos.

Errado. Superveniências Ativas é a incorporação de ativo independente da execução do orçamento, logo trata-se de uma variação extraorçamentária.

CEBRASPE (2007):

QUESTÃO ERRADA: Na elaboração da demonstração das variações patrimoniais, segundo o modelo da Lei n.º 4.320/1964, considera-se: uma doação efetuada como independente da execução orçamentária, sem efeito no resultado patrimonial.

Uma doação efetuada é independente da execução orçamentária, mas tem efeito no resultado patrimonial: é uma insubsistência do ativo.

CEBRASPE (2007):

QUESTÃO ERRADA:  Na elaboração da demonstração das variações patrimoniais, segundo o modelo da Lei n.º 4.320/1964, considera-se: o cancelamento de uma dívida com particulares como uma mutação patrimonial da receita.

O cancelamento de uma dívida com particulares não é mutação, pois causa impacto (positivo) no resultado patrimonial. É uma insubsistência do passivo.

CEBRASPE (2007):

QUESTÃO ERRADA: As baixas de créditos (insubsistências ativas) ou a incorporação de obrigações com ajustes correspondentes (superveniências passivas) podem ser caracterizadas como acréscimos patrimoniais.

Ambas são caracterizadas como DECRÉSCIMOS PATRIMONIAIS (a baixa de crédito diminui o ativo e a incorporação de obrigações aumenta o passivo).

CEBRASPE (2010):

QUESTÃO ERRADA: As superveniências e insubsistências ativas e passivas provocam alterações da situação líquida patrimonial: as superveniências, para mais; as insubsistências, para menos.

Superveniências causam aumento e são classificadas como ativas e passivas.

As superveniências ativas causam aumento nas contas do ativo – (variação patrimonial para mais)

As superveniências passivas causam aumento das contas do passivo – (variação patrimonial para menos)

— Já a insubsistências ativa diminui o ativo e as passivas diminuem o passivo. —

— Questão errada.

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