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DEMONSTRAÇÃO DO
FLUXO DE CAIXA
Prof. Nédio José Favero 
Atualizado por: Prof. Williams Meirelles
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Nesta unidade temática, você vai aprender
A conhecer e a elaborar a Demonstração dos Fluxos de Caixa – DFC.
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Introdução
A Demonstração do Fluxo de Caixa é um relatório dinâmico que tem como objetivo principal
fornecer informações relevantes sobre as entradas e saídas de caixa de uma entidade para um
determinado período de tempo.
As informações de entrada e saída de recursos financeiros devem ser analisadas em conjunto
com as informações de outras demonstrações contábeis e na medida em que estejam
refletindo as transações de caixa das atividades operacionais de investimento e de
financiamento.
A DFC é uma demonstração tão importante, que existe um Pronunciamento Técnico específico
para sua elaboração. Conforme o pronunciamento técnico CPC 03 – Demonstração dos Fluxos
de Caixa, a Demonstração dos fluxos de caixa deve proporcionar aos usuários das
demonstrações contábeis uma base para avaliar a capacidade da entidade para gerar caixa e
seus equivalentes.
Demonstração do Fluxo de Caixa
Segundo o Pronunciamento Técnico CPC 03 – Demonstração dos Fluxos de Caixa, os usuários
das demonstrações contábeis de uma entidade estão interessados em conhecer como a
entidade gera e usa os recursos de caixa e equivalentes de caixa, independentemente da
natureza das suas atividades e mesmo que o caixa seja considerado como o produto da
entidade, como é o caso de uma instituição financeira. Assim sendo, o mesmo requer que todas
as entidades apresentem uma demonstração de fluxos de caixa.
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Fique de olho!
A Demonstração do Fluxo de Caixa – DFC passou a ser de apresentação obrigatória para todas
as sociedades de capital aberto ou com patrimônio líquido superior a R$ 2.000.000,00 (dois
milhões de reais). Esta obrigatoriedade vigora desde 01.01.2008, por força da Lei 11.638/2007.
Para as empresas de menor porte (Pequenas e Médias Empresas), em consonância com as
normas internacionais de contabilidade, a DFC também é de elaboração obrigatória, conforme
o Pronunciamento Técnico CPC PME – Contabilidade para Pequenas e Médias Empresas. Nesse
caso, independentemente do tipo societário adotado e tamanho da empresa, devem
apresentar o referido demonstrativo, pelo menos anualmente, por ocasião da elaboração das
demonstrações financeiras.
Previsto na Lei nº 6.404/1976 – Lei das S.A.s.:
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Art. 188. As demonstrações referidas nos incisos IV e V do caput do art. 176 desta Lei indicarão,
no mínimo: (Redação dada pela Lei nº 11.638, de 2007)
I – demonstração dos fluxos de caixa – as alterações ocorridas, durante o exercício, no saldo de
caixa e equivalentes de caixa, segregando-se essas alterações em, no mínimo, 3 (três) fluxos:
(Redação dada pela Lei nº 11.638, de 2007)
a) das operações; (Redação dada pela Lei nº 11.638, de 2007)
b) dos financiamentos; e (Redação dada pela Lei nº 11.638, de 2007)
c) dos investimentos; (Redação dada pela Lei nº 11.638, de 2007)
II – demonstração do valor adicionado – o valor da riqueza gerada pela companhia, a sua
distribuição entre os elementos que contribuíram para a geração dessa riqueza, tais como
empregados, financiadores, acionistas, governo e outros, bem como a parcela da riqueza não
distribuída. (Redação dada pela Lei nº 11.638, de 2007)
A DFC permite que se analise, principalmente, a capacidade financeira da empresa em honrar
seus compromissos perante terceiros e serve como um indicativo da geração de resultados de
caixa futuros.
De acordo com a exigência normativa, a DFC deve evidenciar, no mínimo, três fluxos
financeiros:
Das operações,
Dos investimentos;
Dos financiamentos.
Fluxos Financeiros Operacionais
Descrevem basicamente as transações registradas na Demonstração de Resultado do Exercício
– DRE pela variação nas contas circulantes do Balanço Patrimonial.
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a) Entradas de Caixa:
Recebimentos de vendas realizadas à vista e de títulos representativos de vendas a prazo,
recebimentos de receitas financeiras provenientes de aplicações no mercado financeiro,
dividendos de participações acionárias em outras empresas, outros recebimentos como
indenizações de seguros, sentenças judiciais favoráveis e outros.
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b) Saídas de Caixa:
Pagamento a fornecedores por compras à vista e de títulos representativos de compras a prazo,
pagamentos de impostos, contribuições e taxas, pagamentos de encargos financeiros de
empréstimos e financiamentos, financiamento de clientes, compra de estoques para revenda e
outros.
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Fluxos Financeiros de Investimentos
São geralmente determinados por variações nos ativos não circulantes (Ativo Realizável de
Longo Prazo, Investimentos, Imobilizado e Intangível) e destinados à atividade operacional de
produção e venda de produtos, mercadorias e serviços da empresa.
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a) Entradas de Caixa:
Recebimentos pela venda de títulos de aplicações de longo prazo (investimentos) e
participações acionárias, venda de investimentos não circulantes, imobilizados e outros.
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b) Saídas de Caixa:
Aquisições de títulos de longo prazo para investimentos, desembolsos para participação
acionária em outras companhias, compras de bens imobilizados, investimentos em marcas e
outros.
Fluxos Financeiros de Financiamentos
Referem-se basicamente às operações com credores de longo prazo (Passivo Não Circulante) e
investidores (Patrimônio Líquido).
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a) Entradas de Caixa: 
Financiamento e empréstimos de capital de giro de longo prazo, captações no mercado através
de emissão de títulos de dívida, integralização de ações emitidas (capital próprio) e outros.
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b) Saídas de Caixa:
Pagamentos de dividendos e juros sobre o capital próprio aos acionistas, amortizações de
empréstimos e financiamentos de longo prazo e outros.
Formas de Apresentação da Demonstração do Fluxo de Caixa –
DFC
A legislação permite que a DFC seja elaborada tanto pelo Método Direto como pelo Método
Indireto. As companhias brasileiras são incentivadas a adotarem o método indireto.
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Fique de olho!
O Método Indireto parte do lucro líquido do exercício para se conciliar com o caixa gerado pelas
operações.
O Método Direto destaca as movimentações financeiras, explicitando as entradas e saídas de
recursos de cada componente da atividade operacional, como recebimento de vendas,
pagamentos de juros e impostos etc. (ASSAF NETO, 2012, p. 97-98).
Fluxos de Caixa Apresentado pelo Método DIRETO
A opção para o método direto agrega as contas do Resultado que efetivamente representam
entradas ou saídas de recursos de caixa, iniciando-se pelas vendas, principal fonte de recursos
operacionais, mais as variações das contas do ativo como clientes, estoque, e do passivo como
fornecedores e patrimônio líquido. Para elaboração do fluxo, leva-se em conta a variação entre
dois períodos consecutivos do Balanço Patrimonial com as seguintes considerações:
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1ª) Diminuições dos ativos e aumentos dos passivos representam fontes de caixa;
2ª) Ao contrário da 1ª, aumentos dos ativos e diminuições dos passivos representam recursos
desembolsados do caixa, ou seja, saídas de caixa.
As receitas e as despesas, de um modo geral, representam, respectivamente, aumentos e
reduções dos recursos de caixa. Determinadas despesas, como a depreciação, não afetam o
caixa. A opção para o método direto deve apresentar, pelo menos, os seguintes tipos de
pagamentos e recebimentos relacionados às operações:
a) Recebimentos de clientes;
b) Juros e dividendos recebidos;
c) Pagamentos de fornecedores e empregados
d) Juros pagos;
e) Imposto de renda pago;
f) Outros recebimentos e pagamentos.
Fluxos de Caixa Apresentado pelo Método INDIRETO
No método indireto, parte-se do lucro líquido para, após os ajustes necessários, chegar-se ao
valor das disponibilidades produzidas no período pelas operações registradas na Demonstração
do Resultado do Exercício.
Esses ajustes consistem em itens tais como depreciação, amortização, exaustão e provisões que
não modificam o caixa da empresa. Da mesma forma que o Método Direto, para elaboração do
fluxo, leva-se em conta a variação entre dois períodos consecutivos do Balanço Patrimonial com
as seguintes considerações:
1ª) Diminuições dos ativos e aumentos dos passivos representam fontes de caixa;
2ª) Ao contrário da 1ª, aumentos dos ativos e diminuições dos passivos representam recursos
desembolsados do caixa, ou seja, saídas de caixa.
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Fique de olho!
Para visualizarem exemplos de elaboração e divulgação da DFC, tanto pelo método direto como
indireto, sugiro a leitura do CPC 03 – Demonstração dos Fluxos de Caixa, nos exemplos
ilustrativos, a partir da página 14, clicando aqui.
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Infográfico
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Referências
BRASIL. Lei nº 6.404, de 15 de dezembro de 1976. Dispõe sobre as Sociedades por Ações.
Disponível em: . Acesso em: 30 dez.
2020.
COMITÊ DOS PRONUNCIAMENTOS CONTÁBEIS – CPC. Pronunciamento Técnico CPC 03:
demonstração dos fluxos de caixa. Disponível em:
. Acesso em: 5 jan.
2021.
COMITÊ DOS PRONUNCIAMENTOS CONTÁBEIS – CPC. Pronunciamento Técnico CPC PME:
contabilidade para pequenas e médias empresas. Disponível em:
. Acesso
em: 5 jan. 2021.
FAVERO, Nédio José. Estrutura das demonstrações contábeis [on-line].
Universidade Luterana do Brasil (ULBRA). Canoas: 2016. Disponível em:
. Acesso em: 22 dez. 2020.
Créditos
Produzido por Núcleo de Audiovisual e Tecnologias Educacionais (NATE) - ULBRA EAD
Universidade Luterana do Brasil
Todos os direitos reservados.
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