> For the complete documentation index, see [llms.txt](https://ajuda.consistem.com.br/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://ajuda.consistem.com.br/glossario/balanco-patrimonial.md).

# Balanço Patrimonial

O Balanço Patrimonial é constituído pelo Ativo, Passivo e Patrimônio Líquido.\
O Ativo compreende os bens, os direitos e as demais aplicações de recursos controlados pela empresa, capazes de gerar benefícios econômicos futuros, originados de eventos ocorridos.\
O Passivo compreende as origens de recursos representados pelas obrigações para com terceiros, resultantes de eventos ocorridos que exigirão Ativos para a sua liquidação.\
O Patrimônio Líquido compreende os recursos próprios da empresa, e seu valor é a diferença positiva entre o valor do Ativo e o valor do Passivo.

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