{"id":1740,"date":"2026-05-11T19:40:20","date_gmt":"2026-05-11T22:40:20","guid":{"rendered":"https:\/\/ufpr.br\/proad\/?page_id=1740"},"modified":"2026-05-21T13:04:23","modified_gmt":"2026-05-21T16:04:23","slug":"demonstracoes-contabeis","status":"publish","type":"page","link":"https:\/\/ufpr.br\/proad\/demonstracoes-contabeis\/","title":{"rendered":"Demonstra\u00e7\u00f5es Cont\u00e1beis"},"content":{"rendered":"\n<p>A&nbsp;Universidade Federal do Paran\u00e1 (UFPR), por meio de sua Coordenadoria de Contabilidade torna p\u00fablicas suas demonstra\u00e7\u00f5es cont\u00e1beis e financeiras. Essa divulga\u00e7\u00e3o atende \u00e0s disposi\u00e7\u00f5es da Lei de Responsabilidade Fiscal (Lei Complementar n\u00ba 101\/2000) e da Instru\u00e7\u00e3o Normativa n\u00ba 84\/2020 da Secretaria do Tesouro Nacional, que estabelecem a obrigatoriedade de transpar\u00eancia na gest\u00e3o fiscal e na presta\u00e7\u00e3o de contas das entidades p\u00fablicas. As<strong> Demonstra\u00e7\u00f5es Cont\u00e1beis <\/strong>da UFPR s\u00e3o compostas pelos seguintes relat\u00f3rios:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Balan\u00e7o Patrimonial<\/strong>: apresenta a situa\u00e7\u00e3o financeira da Universidade em um determinado momento, evidenciando seus ativos (bens e direitos), passivos (obriga\u00e7\u00f5es) e patrim\u00f4nio l\u00edquido;<\/li>\n\n\n\n<li><strong>Demonstra\u00e7\u00e3o das Varia\u00e7\u00f5es Patrimoniais<\/strong>: detalha as altera\u00e7\u00f5es no patrim\u00f4nio l\u00edquido ao longo do per\u00edodo, a partir de receitas, despesas e outros eventos relevantes;<\/li>\n\n\n\n<li><strong>Balan\u00e7o Or\u00e7ament\u00e1rio<\/strong>: compara as receitas e despesas previstas com os valores efetivamente realizados, permitindo avaliar o cumprimento da programa\u00e7\u00e3o or\u00e7ament\u00e1ria;<\/li>\n\n\n\n<li><strong>Balan\u00e7o Financeiro<\/strong>: demonstra as receitas arrecadadas e as despesas pagas, indicando se houve super\u00e1vit (saldo positivo) ou d\u00e9ficit (saldo negativo);<\/li>\n\n\n\n<li><strong>Demonstra\u00e7\u00e3o do Fluxo de Caixa<\/strong>: mostra a movimenta\u00e7\u00e3o dos recursos financeiros, detalhando as entradas e sa\u00eddas de caixa em atividades operacionais, de investimento e de financiamento.<\/li>\n<\/ul>\n\n\n\n<p>Esses documentos refletem a execu\u00e7\u00e3o or\u00e7ament\u00e1ria, a movimenta\u00e7\u00e3o financeira e patrimonial da institui\u00e7\u00e3o, permitindo o acompanhamento e a fiscaliza\u00e7\u00e3o por toda a sociedade.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-left has-background has-medium-font-size\" style=\"background-color:#e8ecf5\"><mark class=\"has-inline-color has-vivid-cyan-blue-color\">DEMONSTRA\u00c7\u00d5ES CONT\u00c1BEIS 2025 <\/mark><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/ufpr.br\/proad\/wp-content\/uploads\/2026\/04\/SEI_6687829_Memorando_Circular_1-2024-Ressarcimento.pdf\"><\/a><a href=\"https:\/\/ufpr.br\/proad\/wp-content\/uploads\/2026\/05\/Balanco-Patrimonial-2025.pdf\" data-type=\"link\" data-id=\"https:\/\/ufpr.br\/proad\/wp-content\/uploads\/2026\/05\/Balanco-Patrimonial-2025.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Balan\u00e7o Patrimonial<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/ufpr.br\/proad\/wp-content\/uploads\/2026\/04\/SEI_6687829_Memorando_Circular_1-2024-Ressarcimento.pdf\"><\/a><a href=\"https:\/\/ufpr.br\/proad\/wp-content\/uploads\/2026\/05\/Demonstracao-das-Variacoes-Patrimoniais-2025.pdf\" data-type=\"link\" data-id=\"https:\/\/ufpr.br\/proad\/wp-content\/uploads\/2026\/05\/Demonstracao-das-Variacoes-Patrimoniais-2025.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Demonstra\u00e7\u00e3o das Varia\u00e7\u00f5es Patrimoniais<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/ufpr.br\/proad\"><\/a><a href=\"https:\/\/ufpr.br\/proad\/wp-content\/uploads\/2026\/05\/Balanco-Orcamentario-2025.pdf\" data-type=\"link\" data-id=\"https:\/\/ufpr.br\/proad\/wp-content\/uploads\/2026\/05\/Balanco-Orcamentario-2025.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Balan\u00e7o Or\u00e7ament\u00e1rio<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/ufpr.br\/proad\/wp-content\/uploads\/2026\/05\/Balanco-Financeiro-2025.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Balan\u00e7o Financeiro<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/ufpr.br\/proad\/wp-content\/uploads\/2026\/04\/2023-SEI_5573808_Memorando_Circular_6-2023-Devolucao-de-Bolsas-e-Diarias-pelo-PagTesouro.pdf\"><\/a><a href=\"https:\/\/ufpr.br\/proad\/wp-content\/uploads\/2026\/05\/Demonstracao-dos-Fluxos-de-Caixa-2025.pdf\" data-type=\"link\" data-id=\"https:\/\/ufpr.br\/proad\/wp-content\/uploads\/2026\/05\/Demonstracao-dos-Fluxos-de-Caixa-2025.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Demonstra\u00e7\u00e3o dos Fluxos de Caixa<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-left has-background has-medium-font-size\" style=\"background-color:#e8ecf5\"><mark class=\"has-inline-color has-vivid-cyan-blue-color\">DEMONSTRA\u00c7\u00d5ES CONT\u00c1BEIS 2024 <\/mark><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/ufpr.br\/proad\/wp-content\/uploads\/2026\/04\/SEI_6687829_Memorando_Circular_1-2024-Ressarcimento.pdf\"><\/a><a href=\"https:\/\/ufpr.br\/proad\/wp-content\/uploads\/2026\/05\/BALANCO-PATRIMONIAL.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Balan\u00e7o Patrimonial<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/ufpr.br\/proad\/wp-content\/uploads\/2026\/04\/SEI_6687829_Memorando_Circular_1-2024-Ressarcimento.pdf\"><\/a><a href=\"https:\/\/ufpr.br\/proad\/wp-content\/uploads\/2026\/05\/Demonstracao-das-Variacoes-Patrimoniais.pdf\" data-type=\"link\" data-id=\"https:\/\/ufpr.br\/proad\/wp-content\/uploads\/2026\/05\/Demonstracao-das-Variacoes-Patrimoniais.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Demonstra\u00e7\u00e3o das Varia\u00e7\u00f5es Patrimoniais<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/ufpr.br\/proad\"><\/a><a href=\"https:\/\/ufpr.br\/proad\/wp-content\/uploads\/2026\/05\/Balanco-Orcamentario.pdf\" data-type=\"link\" data-id=\"https:\/\/ufpr.br\/proad\/wp-content\/uploads\/2026\/05\/Balanco-Orcamentario.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Balan\u00e7o Or\u00e7ament\u00e1rio<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/ufpr.br\/proad\/wp-content\/uploads\/2026\/05\/Balanco-Financeiro.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Balan\u00e7o Financeiro<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/ufpr.br\/proad\/wp-content\/uploads\/2026\/04\/2023-SEI_5573808_Memorando_Circular_6-2023-Devolucao-de-Bolsas-e-Diarias-pelo-PagTesouro.pdf\"><\/a><a href=\"https:\/\/ufpr.br\/proad\/wp-content\/uploads\/2026\/05\/DEMONSTRACOES-DOS-FLUXOS-DE-CAIXA.pdf\" data-type=\"link\" data-id=\"https:\/\/ufpr.br\/proad\/wp-content\/uploads\/2026\/05\/DEMONSTRACOES-DOS-FLUXOS-DE-CAIXA.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Demonstra\u00e7\u00e3o dos Fluxos de Caixa<\/a><\/li>\n<\/ul>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A&nbsp;Universidade Federal do Paran\u00e1 (UFPR), por meio de sua Coordenadoria de Contabilidade torna p\u00fablicas suas demonstra\u00e7\u00f5es cont\u00e1beis e financeiras. Essa divulga\u00e7\u00e3o atende \u00e0s disposi\u00e7\u00f5es da Lei de Responsabilidade Fiscal (Lei Complementar n\u00ba 101\/2000) e da Instru\u00e7\u00e3o Normativa n\u00ba 84\/2020 da Secretaria do Tesouro Nacional, que estabelecem a obrigatoriedade de transpar\u00eancia na gest\u00e3o fiscal e na [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1740","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/ufpr.br\/proad\/wp-json\/wp\/v2\/pages\/1740","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ufpr.br\/proad\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ufpr.br\/proad\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ufpr.br\/proad\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/ufpr.br\/proad\/wp-json\/wp\/v2\/comments?post=1740"}],"version-history":[{"count":15,"href":"https:\/\/ufpr.br\/proad\/wp-json\/wp\/v2\/pages\/1740\/revisions"}],"predecessor-version":[{"id":2456,"href":"https:\/\/ufpr.br\/proad\/wp-json\/wp\/v2\/pages\/1740\/revisions\/2456"}],"wp:attachment":[{"href":"https:\/\/ufpr.br\/proad\/wp-json\/wp\/v2\/media?parent=1740"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}