{"id":12013,"date":"2023-06-29T15:32:17","date_gmt":"2023-06-29T18:32:17","guid":{"rendered":"http:\/\/www.rauschmainenti.adv.br\/esc\/?p=12013"},"modified":"2023-06-29T15:32:17","modified_gmt":"2023-06-29T18:32:17","slug":"video-constituicao-da-reserva-legal","status":"publish","type":"post","link":"https:\/\/www.rauschmainenti.adv.br\/esc\/video-constituicao-da-reserva-legal\/","title":{"rendered":"V\u00cdDEO CONSTITUI\u00c7\u00c3O DA RESERVA LEGAL"},"content":{"rendered":"<div style=\"width: 1140px;\" class=\"wp-video\"><video class=\"wp-video-shortcode\" id=\"video-12013-1\" width=\"1140\" height=\"522\" preload=\"metadata\" controls=\"controls\"><source type=\"video\/mp4\" src=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2023\/06\/RESERVA-LEGAL.mp4?_=1\" \/><a href=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2023\/06\/RESERVA-LEGAL.mp4\">https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2023\/06\/RESERVA-LEGAL.mp4<\/a><\/video><\/div>\n<p><strong>1- Constitui\u00e7\u00e3o Reserva Legal Lei n\u00ba 6.404\/1976<\/strong><\/p>\n<p><em>CAP\u00cdTULO XVI &#8211;\u00a0Lucro, Reservas e Dividendos<\/em><\/p>\n<p><em>SE\u00c7\u00c3O I &#8211;\u00a0Lucro <\/em><\/p>\n<p><em>Dedu\u00e7\u00e3o de Preju\u00edzos e Imposto sobre a Renda<\/em><\/p>\n<p><em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Art. 189. Do resultado do exerc\u00edcio ser\u00e3o deduzidos, antes de qualquer participa\u00e7\u00e3o, os preju\u00edzos acumulados e a provis\u00e3o para o Imposto sobre a Renda.<\/em><\/p>\n<p><em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Par\u00e1grafo \u00fanico. o preju\u00edzo do exerc\u00edcio ser\u00e1 obrigatoriamente absorvido pelos lucros acumulados, pelas reservas de lucros e pela reserva legal, nessa ordem.<\/em><\/p>\n<p><em>Participa\u00e7\u00f5es<\/em><\/p>\n<p><em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Art. 190. As participa\u00e7\u00f5es estatut\u00e1rias de empregados, administradores e partes benefici\u00e1rias ser\u00e3o determinadas, sucessivamente e nessa ordem, com base nos lucros que remanescerem depois de deduzida a participa\u00e7\u00e3o anteriormente calculada.<\/em><\/p>\n<p><em>Lucro L\u00edquido<\/em><\/p>\n<p><em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Art. 191. Lucro l\u00edquido do exerc\u00edcio \u00e9 o resultado do exerc\u00edcio que remanescer depois de deduzidas as participa\u00e7\u00f5es de que trata o artigo 190.<\/em><\/p>\n<p><em>SE\u00c7\u00c3O II<\/em><\/p>\n<p><em>Reservas e Reten\u00e7\u00e3o de Lucros<\/em><\/p>\n<p><em>Reserva Legal<\/em><\/p>\n<p><em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Art. 193. Do lucro l\u00edquido do exerc\u00edcio, 5% (cinco por cento) ser\u00e3o aplicados, antes de qualquer outra destina\u00e7\u00e3o, na constitui\u00e7\u00e3o da reserva legal, que n\u00e3o exceder\u00e1 de 20% (vinte por cento) do capital social.<\/em><\/p>\n<p><em>1\u00ba A companhia poder\u00e1 deixar de constituir a reserva legal no exerc\u00edcio em que o saldo dessa reserva, acrescido do montante das reservas de capital de que trata o \u00a7 1\u00ba do artigo 182, exceder de 30% (trinta por cento) do capital social.<\/em><\/p>\n<p><em>2\u00ba A reserva legal tem por fim assegurar a integridade do capital social e somente poder\u00e1 ser utilizada para compensar preju\u00edzos ou aumentar o capital.<\/em><\/p>\n<p>&nbsp;<\/p>\n<p><strong>2- Quest\u00e3o pr\u00e1tica proposta \u2013 Concurso Auditor Fiscal de Tributos do Munic\u00edpio de Belo Horizonte (21.04.2012)<\/strong><\/p>\n<p>O balan\u00e7o patrimonial da Cia. Alvorada S\/A, elaborado em 31\/12\/2010, apresentava o patrim\u00f4nio l\u00edquido com a seguinte composi\u00e7\u00e3o (valores em R$):<\/p>\n<p>Capital Social&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;. 1.000.000<\/p>\n<p>Capital a Integralizar&#8230;&#8230;.. 200.000<\/p>\n<p>A\u00e7\u00f5es em Tesouraria&#8230;&#8230;..100.000<\/p>\n<p>Preju\u00edzos Acumulados&#8230;.. 50.000<\/p>\n<p>No final do exerc\u00edcio de 2011, apurou um lucro l\u00edquido, antes das participa\u00e7\u00f5es, de R$ 100.000. No estatuto, estava especificado que, para os administradores e empregados, essas participa\u00e7\u00f5es seriam de 6% e 10%, respectivamente. Ap\u00f3s a contabiliza\u00e7\u00e3o dessas participa\u00e7\u00f5es, o valor que ser\u00e1 destinado \u00e0 Reserva Legal, de acordo com a legisla\u00e7\u00e3o vigente, dever\u00e1 ser de:<\/p>\n<ol start=\"2\">\n<li>A) R$ 2.115,00<\/li>\n<li>B) R$ 2.137,50<\/li>\n<li>C) R$ 4.250,00<\/li>\n<li>D) R$ 4.615,00<\/li>\n<li>E) R$ 4.637,50<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p><strong>3- Resolu\u00e7\u00e3o<\/strong><\/p>\n<table width=\"537\">\n<tbody>\n<tr>\n<td width=\"409\">DADOS:<\/td>\n<td width=\"128\">Valores<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Capital Social<\/td>\n<td>\u00a0\u00a0 1.000.000,00<\/td>\n<\/tr>\n<tr>\n<td>Capital a Integralizar<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0 200.000,00<\/td>\n<\/tr>\n<tr>\n<td>A\u00e7\u00f5es em Tesouraria<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0 100.000,00<\/td>\n<\/tr>\n<tr>\n<td>\u00a0Preju\u00edzos Acumulados<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 50.000,00<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Lucro do exerc\u00edcio<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0 100.000,00<\/td>\n<\/tr>\n<tr>\n<td>Lucro do exerc\u00edcio ap\u00f3s compensa\u00e7\u00e3oprejuizos<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 50.000,00<\/td>\n<\/tr>\n<tr>\n<td>Participa\u00e7\u00f5es<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Empregados 6%<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 3.000,00<\/td>\n<\/tr>\n<tr>\n<td>Saldo<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 47.000,00<\/td>\n<\/tr>\n<tr>\n<td>Administradores 10%<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4.700,00<\/td>\n<\/tr>\n<tr>\n<td>Saldo<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 42.300,00<\/td>\n<\/tr>\n<tr>\n<td>Reserva Legal 5%<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2.115,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2023\/01\/323637982_5956324974431957_1248936242035852729_n.jpg\" data-rel=\"lightbox-image-0\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-11880 aligncenter\" src=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2023\/01\/323637982_5956324974431957_1248936242035852729_n-300x173.jpg\" alt=\"\" width=\"746\" height=\"430\" srcset=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2023\/01\/323637982_5956324974431957_1248936242035852729_n-300x173.jpg 300w, https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2023\/01\/323637982_5956324974431957_1248936242035852729_n.jpg 720w\" sizes=\"auto, (max-width: 746px) 100vw, 746px\" \/><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1- Constitui\u00e7\u00e3o Reserva Legal Lei n\u00ba 6.404\/1976 CAP\u00cdTULO XVI &#8211;\u00a0Lucro, Reservas e Dividendos SE\u00c7\u00c3O I &#8211;\u00a0Lucro Dedu\u00e7\u00e3o de Preju\u00edzos e Imposto sobre a Renda \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Art. 189. Do resultado do exerc\u00edcio ser\u00e3o deduzidos, antes de qualquer participa\u00e7\u00e3o, os preju\u00edzos acumulados e a provis\u00e3o para o Imposto sobre a Renda. \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Par\u00e1grafo \u00fanico. o preju\u00edzo do [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[278,290],"tags":[],"class_list":["post-12013","post","type-post","status-publish","format-standard","hentry","category-contabilidade","category-videos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>V\u00cdDEO CONSTITUI\u00c7\u00c3O DA RESERVA LEGAL &#8211; Mainenti Tributos<\/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:\/\/www.rauschmainenti.adv.br\/esc\/video-constituicao-da-reserva-legal\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"V\u00cdDEO CONSTITUI\u00c7\u00c3O DA RESERVA LEGAL &#8211; Mainenti Tributos\" \/>\n<meta property=\"og:description\" content=\"1- Constitui\u00e7\u00e3o Reserva Legal Lei n\u00ba 6.404\/1976 CAP\u00cdTULO XVI &#8211;\u00a0Lucro, Reservas e Dividendos SE\u00c7\u00c3O I &#8211;\u00a0Lucro Dedu\u00e7\u00e3o de Preju\u00edzos e Imposto sobre a Renda \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Art. 189. 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