{"id":2075,"date":"2010-03-08T10:00:00","date_gmt":"2010-03-08T10:00:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/03\/08\/passivo-a-descoberto\/"},"modified":"2010-03-08T10:00:00","modified_gmt":"2010-03-08T10:00:00","slug":"passivo-a-descoberto","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/03\/08\/passivo-a-descoberto\/","title":{"rendered":"Passivo a Descoberto"},"content":{"rendered":"<div style=\"text-align: justify; color: rgb(0, 0, 0);\"><span style=\"font-size:130%;\"><span style=\"font-weight: bold;font-family:arial;\" >Telebr\u00e1s volta a ter passivo a descoberto<\/span><\/span><br \/><span style=\"font-size:85%;\"><span style=\"font-family:arial;\">T\u00e9o Takar, de S\u00e3o Paulo<\/span><\/span><\/p>\n<p><span style=\"font-family:arial;\">A Telebr\u00e1s, cujas a\u00e7\u00f5es voltaram a estar em evid\u00eancias nos \u00faltimos meses, registrou preju\u00edzo l\u00edquido de R$ 20,6 milh\u00f5es em 2009 e voltou a ficar com patrim\u00f4nio l\u00edquido negativo &#8211; d\u00edvidas maiores que os ativos. Ao fim de dezembro, o passivo a descoberto da empresa era de R$ 16,7 milh\u00f5es.<\/span><\/p>\n<p><span style=\"font-family:arial;\">Em dezembro de 2008, ap\u00f3s receber um aporte de capital de R$ 200 milh\u00f5es do governo federal, a companhia ficou com patrim\u00f4nio l\u00edquido positivo, em R$ 3,8 milh\u00f5es. Naquele ano, o preju\u00edzo da empresa havia sido de R$ 31,78 milh\u00f5es.<\/span><\/p>\n<p><span style=\"font-family:arial;\">Sem novos aportes, e sem atividade operacional que gere receita, o balan\u00e7o da Telebr\u00e1s consiste basicamente em despesas com pessoal e manuten\u00e7\u00e3o de sua estrutura administrativa.<\/span><\/p>\n<p><span style=\"font-family:arial;\">A empresa contabilizou apenas R$ 181 mil como receitas operacionais no ano passado. J\u00e1 as despesas operacionais somaram R$ 18,4 milh\u00f5es. A companhia encerrou 2009 com 227 funcion\u00e1rios, sendo que 223 est\u00e3o cedidos \u00e0 Anatel e a outros \u00f3rg\u00e3os do setor.<\/span><\/p>\n<p><span style=\"font-family:arial;\">Apesar de estar parada h\u00e1 mais de uma d\u00e9cada, a reativa\u00e7\u00e3o da estatal tem sido cogitada pelo governo, como forma de viabilizar o Plano Nacional de Banda Larga, que pretende levar o acesso de internet em alta velocidade para locais que n\u00e3o s\u00e3o atendidos pelas operadoras privadas. A possibilidade de uso da empresa para gerenciar essa rede fez as a\u00e7\u00f5es da companhia disparar nos \u00faltimos meses.<\/span><\/p>\n<p><span style=\"font-size:85%;\"><span style=\"font-family:arial;\"><span style=\"font-weight: bold;\">Fonte<\/span>: Valor Econ\u00f4mico &#8211; 5\/3\/2010, Via Blog <a href=\"http:\/\/contabilidadefinanceira.blogspot.com\/2010\/03\/telebras.html\">Contabilidade Financeira<\/a><\/span><\/span><\/div>\n<hr \/>\n<p><span style=\"color: rgb(0, 0, 0); font-weight: bold;font-family:arial;\" >Coment\u00e1rios<\/span><\/p>\n<div style=\"text-align: justify;\"><span style=\"font-weight: bold;font-family:arial;\" ><\/span><span style=\"color: rgb(0, 0, 0);font-family:arial;\" >Confira <a href=\"http:\/\/siteempresas.bovespa.com.br\/dxw\/FrDXW.asp?moeda=L&amp;tipo=2&amp;data=31\/12\/2009&amp;razao=TELEC%20BRASILEIRAS%20S.A.%20TELEBRAS&amp;site=C&amp;pregao=TELEBRAS&amp;ccvm=11258\">AQUI <\/a>as Demonstra\u00e7\u00f5es Cont\u00e1beis da TELEBRAS. Quando o valor do Passivo for maior que o valor do Ativo, o resultado \u00e9 denominado Passivo a Descoberto. Portanto, a express\u00e3o Patrim\u00f4nio L\u00edquido deve ser substitu\u00edda por Passivo a Descoberto, e o mesmo ser\u00e1 demonstrado ap\u00f3s o Ativo (NBC T-3 &#8211; Resolu\u00e7\u00e3o CFC n\u00ba 686\/90).<\/span><br \/><span style=\"color: rgb(0, 0, 0);font-family:arial;\" ><\/span><\/div>\n<p><span style=\"color: rgb(0, 0, 0);font-family:arial;\" ><span style=\"font-size:85%;\">(AAS)<\/span><br \/><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Telebr\u00e1s volta a ter passivo a descobertoT\u00e9o Takar, de S\u00e3o Paulo A Telebr\u00e1s, cujas a\u00e7\u00f5es<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14,46],"tags":[],"class_list":["post-2075","post","type-post","status-publish","format-standard","hentry","category-analise-de-balanco","category-contabilidade-gerencial"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Passivo a Descoberto - Prof. Alexandre Alcantara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alcantara.pro.br\/portal\/2010\/03\/08\/passivo-a-descoberto\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Passivo a Descoberto - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"Telebr\u00e1s volta a ter passivo a descobertoT\u00e9o Takar, de S\u00e3o Paulo A Telebr\u00e1s, cujas a\u00e7\u00f5es\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2010\/03\/08\/passivo-a-descoberto\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2010-03-08T10:00:00+00:00\" \/>\n<meta name=\"author\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/03\\\/08\\\/passivo-a-descoberto\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/03\\\/08\\\/passivo-a-descoberto\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"Passivo a Descoberto\",\"datePublished\":\"2010-03-08T10:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/03\\\/08\\\/passivo-a-descoberto\\\/\"},\"wordCount\":328,\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"articleSection\":[\"Analise de Balan\u00e7o\",\"Contabilidade Gerencial\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/03\\\/08\\\/passivo-a-descoberto\\\/\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/03\\\/08\\\/passivo-a-descoberto\\\/\",\"name\":\"Passivo a Descoberto - Prof. Alexandre Alcantara\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#website\"},\"datePublished\":\"2010-03-08T10:00:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/03\\\/08\\\/passivo-a-descoberto\\\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/03\\\/08\\\/passivo-a-descoberto\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/03\\\/08\\\/passivo-a-descoberto\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Passivo a Descoberto\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#website\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/\",\"name\":\"Prof. Alexandre Alcantara\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":[\"Person\",\"Organization\"],\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\",\"name\":\"Alexandre Alcantara\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"contentUrl\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"width\":512,\"height\":512,\"caption\":\"Alexandre Alcantara\"},\"logo\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\",\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"sameAs\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\"],\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/author\\\/alexandreportal\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Passivo a Descoberto - Prof. Alexandre Alcantara","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/alcantara.pro.br\/portal\/2010\/03\/08\/passivo-a-descoberto\/","og_locale":"pt_BR","og_type":"article","og_title":"Passivo a Descoberto - Prof. Alexandre Alcantara","og_description":"Telebr\u00e1s volta a ter passivo a descobertoT\u00e9o Takar, de S\u00e3o Paulo A Telebr\u00e1s, cujas a\u00e7\u00f5es","og_url":"https:\/\/alcantara.pro.br\/portal\/2010\/03\/08\/passivo-a-descoberto\/","og_site_name":"Prof. Alexandre Alcantara","article_published_time":"2010-03-08T10:00:00+00:00","author":"Editoria: Prof. Alexandre Alcantara","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Editoria: Prof. Alexandre Alcantara","Est. tempo de leitura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/alcantara.pro.br\/portal\/2010\/03\/08\/passivo-a-descoberto\/#article","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/2010\/03\/08\/passivo-a-descoberto\/"},"author":{"name":"Editoria: Prof. Alexandre Alcantara","@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/1991ac6c2adfbaedfb22ff57aed2c7db"},"headline":"Passivo a Descoberto","datePublished":"2010-03-08T10:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/alcantara.pro.br\/portal\/2010\/03\/08\/passivo-a-descoberto\/"},"wordCount":328,"publisher":{"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975"},"articleSection":["Analise de Balan\u00e7o","Contabilidade Gerencial"],"inLanguage":"pt-BR"},{"@type":"WebPage","@id":"https:\/\/alcantara.pro.br\/portal\/2010\/03\/08\/passivo-a-descoberto\/","url":"https:\/\/alcantara.pro.br\/portal\/2010\/03\/08\/passivo-a-descoberto\/","name":"Passivo a Descoberto - Prof. Alexandre Alcantara","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/#website"},"datePublished":"2010-03-08T10:00:00+00:00","breadcrumb":{"@id":"https:\/\/alcantara.pro.br\/portal\/2010\/03\/08\/passivo-a-descoberto\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/alcantara.pro.br\/portal\/2010\/03\/08\/passivo-a-descoberto\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/alcantara.pro.br\/portal\/2010\/03\/08\/passivo-a-descoberto\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/alcantara.pro.br\/portal\/"},{"@type":"ListItem","position":2,"name":"Passivo a Descoberto"}]},{"@type":"WebSite","@id":"https:\/\/alcantara.pro.br\/portal\/#website","url":"https:\/\/alcantara.pro.br\/portal\/","name":"Prof. Alexandre Alcantara","description":"","publisher":{"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/alcantara.pro.br\/portal\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":["Person","Organization"],"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975","name":"Alexandre Alcantara","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","url":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","contentUrl":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","width":512,"height":512,"caption":"Alexandre Alcantara"},"logo":{"@id":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png"}},{"@type":"Person","@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/1991ac6c2adfbaedfb22ff57aed2c7db","name":"Editoria: Prof. Alexandre Alcantara","sameAs":["https:\/\/alcantara.pro.br\/portal"],"url":"https:\/\/alcantara.pro.br\/portal\/author\/alexandreportal\/"}]}},"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2075","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/comments?post=2075"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/2075\/revisions"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=2075"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=2075"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=2075"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}