{"id":1777,"date":"2024-08-07T17:10:40","date_gmt":"2024-08-07T20:10:40","guid":{"rendered":"https:\/\/contas.cnt.br\/mcasp\/?p=1777"},"modified":"2025-05-27T21:18:56","modified_gmt":"2025-05-28T00:18:56","slug":"3-3-atributos-da-conta-contabil","status":"publish","type":"post","link":"https:\/\/contas.cnt.br\/mcasp\/3-3-atributos-da-conta-contabil\/","title":{"rendered":"3.3. Atributos da Conta Cont\u00e1bil"},"content":{"rendered":"\n<p>Atributos da conta cont\u00e1bil s\u00e3o caracter\u00edsticas pr\u00f3prias que as distinguem de outras contas do plano de contas. Os atributos podem ser decorrentes de conceitos te\u00f3ricos, da lei ou do sistema operacional utilizado.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">3.3.1. atributos conceituais da conta cont\u00e1bil<\/h5>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>a) C\u00f3digo: estrutura num\u00e9rica que identifica cada uma das contas que comp\u00f5em o plano de contas. <\/p>\n\n\n\n<p>b) T\u00edtulo \/ Nome: designa\u00e7\u00e3o que identifica o objeto de uma conta.<\/p>\n\n\n\n<p>c) Fun\u00e7\u00e3o: descri\u00e7\u00e3o da natureza dos atos e fatos registr\u00e1veis na conta.<\/p>\n\n\n\n<p>d) Natureza do Saldo: identifica se a conta tem saldo devedor, credor ou ambos.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>I &#8211; Conta Devedora: possui saldo predominantemente devedor. <\/li>\n\n\n\n<li>II &#8211; Conta Credora: possui saldo predominantemente credor. <\/li>\n\n\n\n<li>III &#8211; Conta Mista \/ H\u00edbrida: possui saldo devedor ou credor.<\/li>\n<\/ul>\n<\/blockquote>\n\n\n\n<h5 class=\"wp-block-heading\">3.3.2. atributos legais da conta cont\u00e1bil<\/h5>\n\n\n\n<p>Al\u00e9m do atributo legal citado a seguir, poder\u00e3o ser criados outros, de acordo com as necessidades do ente para o atendimento das normas vigentes, a exemplo do indicador do super\u00e1vit prim\u00e1rio e da d\u00edvida consolidada l\u00edquida.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\">3.3.2.1. Indicador de Super\u00e1vit Financeiro &#8211; Atributos Financeiro (F) e Permanente (P)<\/h6>\n\n\n\n<p>A classifica\u00e7\u00e3o do ativo e do passivo em financeiro e permanente permite a apura\u00e7\u00e3o do super\u00e1vit financeiro no Balan\u00e7o Patrimonial (BP) de acordo com a Lei n\u00ba 4.320\/1964, que assim disp\u00f5e:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><em>Art. 43 [\u2026]<\/em> <\/p>\n\n\n\n<p><em>\u00a7 2\u00ba Entende-se por super\u00e1vit financeiro a diferen\u00e7a positiva entre o ativo financeiro e o passivo financeiro, conjugando-se, ainda, os saldos dos cr\u00e9ditos adicionais transferidos e as opera\u00e7\u00f5es de credito a eles vinculadas. <\/em><\/p>\n\n\n\n<p><em>Art. 105 [\u2026] <\/em><\/p>\n\n\n\n<p><em>\u00a7 1\u00ba O Ativo Financeiro compreender\u00e1 os cr\u00e9ditos e valores realiz\u00e1veis independentemente de autoriza\u00e7\u00e3o or\u00e7ament\u00e1ria e os valores numer\u00e1rios. <\/em><\/p>\n\n\n\n<p><em>\u00a7 2\u00ba O Ativo Permanente compreender\u00e1 os bens, cr\u00e9ditos e valores, cuja mobiliza\u00e7\u00e3o ou aliena\u00e7\u00e3o dependa de autoriza\u00e7\u00e3o legislativa. <\/em><\/p>\n\n\n\n<p><em>\u00a7 3\u00ba O Passivo Financeiro compreender\u00e1 as d\u00edvidas fundadas e outras cujo pagamento independa de autoriza\u00e7\u00e3o or\u00e7ament\u00e1ria.<\/em> <\/p>\n\n\n\n<p><em>\u00a7 4\u00ba O Passivo Permanente compreender\u00e1 as d\u00edvidas fundadas e outras que dependam de autoriza\u00e7\u00e3o legislativa para amortiza\u00e7\u00e3o ou resgate.<\/em><\/p>\n<\/blockquote>\n\n\n\n<p>Os passivos que dependam de autoriza\u00e7\u00e3o or\u00e7ament\u00e1ria para amortiza\u00e7\u00e3o ou resgate integram o passivo permanente. <\/p>\n\n\n\n<p>Ap\u00f3s o empenho<sup>11<\/sup>, considera-se efetivada a autoriza\u00e7\u00e3o or\u00e7ament\u00e1ria, e os passivos passam a integrar o passivo financeiro. <\/p>\n\n\n\n<p>Tamb\u00e9m integram o passivo financeiro os passivos que n\u00e3o s\u00e3o submetidos ao processo de execu\u00e7\u00e3o or\u00e7ament\u00e1ria, a exemplo das cau\u00e7\u00f5es. <\/p>\n\n\n\n<p>O controle da mudan\u00e7a do atributo permanente (P) para o atributo financeiro (F) pode ser feito por meio da informa\u00e7\u00e3o complementar da conta cont\u00e1bil ou por meio da duplica\u00e7\u00e3o das contas, sendo uma permanente e outra financeira. <\/p>\n\n\n\n<p>O PCASP e este Manual utilizam as letras (F) ou (P) para indicar se s\u00e3o contas de ativo ou passivo financeiro ou permanente, respectivamente. <\/p>\n\n\n\n<p>Algumas contas podem ter parte do seu saldo com atributo financeiro e outra parte com atributo permanente. Nestes casos, constar\u00e1 no PCASP o atributo \u201cF\/P\u201d.<sup>12<\/sup> <\/p>\n\n\n\n<h6 class=\"wp-block-heading\">3.3.2.2. Indicador da d\u00edvida consolidada l\u00edquida <\/h6>\n\n\n\n<p>Os passivos considerados no c\u00e1lculo da D\u00edvida Consolidada L\u00edquida &#8211; DCL e que n\u00e3o tenham execu\u00e7\u00e3o or\u00e7ament\u00e1ria associada ser\u00e3o controlados por esse indicador desde o momento do registro da obriga\u00e7\u00e3o<sup>13<\/sup>. <\/p>\n\n\n\n<p>As obriga\u00e7\u00f5es consideradas na DCL ser\u00e3o controladas pelo atributo com valor zero <strong>(0)<\/strong> e as exclu\u00eddas do c\u00e1lculo ser\u00e3o controladas pelo atributo com valor um <strong>(1)<\/strong>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p>*<sub>11 Lei 4.320\/1964, art. 58.<\/sub><\/p>\n\n\n\n<p>* <sub>12 Esta descri\u00e7\u00e3o \u00e9 v\u00e1lida a partir do PCASP 2020. Para o PCASP 2019, as contas que puderem conter saldos com atributo (F) e (P) apresenta\u00e7\u00e3o o atributo \u201cX\u201d.<\/sub><\/p>\n\n\n\n<p>* <sub>13 O assunto \u00e9 tratado em detalhes pelo Manual de Demonstrativos Fiscais-MDF.<\/sub><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h5 class=\"wp-block-heading\">&gt;&gt;&gt; Cap\u00edtulos<\/h5>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<ol class=\"wp-block-list\">\n<li><a href=\"https:\/\/contas.cnt.br\/mcasp\/manual-de-contabilidade-aplicada-ao-setor-publico\/plano-de-contas-aplicado-ao-setor-publico-pcasp\/\">Introdu\u00e7\u00e3o<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contas.cnt.br\/mcasp\/2-aspectos-gerais-do-pcasp\/\">Aspectos Gerais do PCASP<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contas.cnt.br\/mcasp\/3-estrutura-do-pcasp\/\">Estrutura do PCASP<\/a>\n<ul class=\"wp-block-list\">\n<li>3.1. <a href=\"https:\/\/contas.cnt.br\/mcasp\/3-estrutura-do-pcasp\/\">Natureza da Informa\u00e7\u00e3o Cont\u00e1bil<\/a><\/li>\n\n\n\n<li>3.2. <a href=\"https:\/\/contas.cnt.br\/mcasp\/3-2-codigo-da-conta-contabil\/\">C\u00f3digo da Conta Cont\u00e1bil<\/a><\/li>\n\n\n\n<li>3.3. Atributos da Conta Cont\u00e1bil<\/li>\n\n\n\n<li>3.4. <a href=\"https:\/\/contas.cnt.br\/mcasp\/3-4-credito-empenhado-em-liquidacao\/\">Cr\u00e9dito Empenhado em Liquida\u00e7\u00e3o<\/a><\/li>\n\n\n\n<li>3.5. <a href=\"https:\/\/contas.cnt.br\/mcasp\/3-5-regras-de-integridade-do-pcasp\/\">Regras de Integridade do PCASP<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/blockquote>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Atributos da conta cont\u00e1bil s\u00e3o caracter\u00edsticas pr\u00f3prias que as distinguem de outras contas do plano de contas. Os atributos podem ser decorrentes de conceitos te\u00f3ricos, da lei ou do sistema operacional utilizado. 3.3.1. atributos conceituais da conta cont\u00e1bil 3.3.2. atributos legais da conta cont\u00e1bil Al\u00e9m do atributo legal citado a seguir, poder\u00e3o ser criados outros, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1667,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-1777","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-plano-de-contas-aplicado-ao-setor-publico"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>3.3. 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