{"id":652,"date":"2026-10-13T13:35:57","date_gmt":"2026-10-13T16:35:57","guid":{"rendered":"https:\/\/ri.cagepa.pb.gov.br\/index.php\/termo\/balanco-patrimonial\/"},"modified":"2026-10-13T15:24:28","modified_gmt":"2026-10-13T18:24:28","slug":"balanco-patrimonial","status":"publish","type":"cagepa_glossario","link":"https:\/\/ri.cagepa.pb.gov.br\/index.php\/termo\/balanco-patrimonial\/","title":{"rendered":"Balan\u00e7o patrimonial"},"content":{"rendered":"<p>Demonstrativo que evidencia a posi\u00e7\u00e3o das contas que constituem o ativo e o passivo. O ativo demonstra a parte positiva, representada pelos bens e direitos, e o passivo representa os compromissos assumidos com terceiros. O equil\u00edbrio num\u00e9rico do balan\u00e7o \u00e9 estabelecido pelo saldo patrimonial positivo ou negativo.<\/p>\n<ul>\n<li>Lei n\u00ba 4.320\/1964, arts. 43 e 105.<\/li>\n<li><em>Ver tamb\u00e9m: <\/em> <a href=\"https:\/\/www.congressonacional.leg.br\/legislacao-e-publicacoes\/glossario-orcamentario\/-\/orcamentario\/termo\/superavit_financeiro\">Superavit Financeiro<\/a> . <\/li>\n<li> <em>Tradu\u00e7\u00e3o: <\/em> Balance Sheet (Ingl\u00eas);   <\/li>\n<\/ul>\n","protected":false},"template":"","class_list":["post-652","cagepa_glossario","type-cagepa_glossario","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/ri.cagepa.pb.gov.br\/index.php\/wp-json\/wp\/v2\/cagepa_glossario\/652","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ri.cagepa.pb.gov.br\/index.php\/wp-json\/wp\/v2\/cagepa_glossario"}],"about":[{"href":"https:\/\/ri.cagepa.pb.gov.br\/index.php\/wp-json\/wp\/v2\/types\/cagepa_glossario"}],"version-history":[{"count":1,"href":"https:\/\/ri.cagepa.pb.gov.br\/index.php\/wp-json\/wp\/v2\/cagepa_glossario\/652\/revisions"}],"predecessor-version":[{"id":694,"href":"https:\/\/ri.cagepa.pb.gov.br\/index.php\/wp-json\/wp\/v2\/cagepa_glossario\/652\/revisions\/694"}],"wp:attachment":[{"href":"https:\/\/ri.cagepa.pb.gov.br\/index.php\/wp-json\/wp\/v2\/media?parent=652"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}