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DEMONSTRAÇÃO DAS
MUTAÇÕES DO
PATRIMÔNIO LÍQUIDO
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 das Mutações do Patrimônio Líquido – DMLP.
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Introdução
A elaboração da demonstração das mutações do Patrimônio Líquido é facultativa segundo a Lei
das SA’s, que obriga a elaboração da Demonstração dos Lucros e Prejuízos Acumulados (DLPA).
De acordo com o artigo 186, parágrafo 2º, a DLPA poderá ser incluída dentro da DMPL. Em
suma, a DLPA encontra-se em uma coluna dentro da DMPL, que, portanto, é muito mais
elaborada e traz muito mais informação de qualidade para o usuário das demonstrações
contábeis.
Já o Pronunciamento Conceitual Básico do CPC (Comitê de Pronunciamentos Contábeis)
preceitua a DMPL como parte integrante das demonstrações contábeis e é mais elaborada,
considerando suas informações mais abrangentes, que mostra todas as movimentações que
ocorreram nas contas que formam o Patrimônio Líquido. Importante ressaltar que na prática
todas as companhias abertas divulgam efetivamente apenas a DMPL.
Demonstração das Mutações do Patrimônio
Líquido
A Demonstração das Mutações do Patrimônio Líquido – DMPL é uma demonstração dinâmica
que evidencia a movimentação de todas as contas que fazem parte do patrimônio líquido em
um determinado período. As contas que formam o Patrimônio Líquido podem sofrer variações
por inúmeros motivos, tais como:
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a) Acréscimo pelo lucro ou redução pelo prejuízo líquido do exercício;
b) Redução por dividendos;
c) Acréscimo por reavaliação de ativos;
d) Acréscimo por doações e subvenções para investimentos recebidos;
e) Acréscimo por subscrição e integralização de capital;
f) Acréscimo pelo recebimento de valor que exceda o valor nominal das ações integralizadas ou
o preço de emissão das ações sem valor nominal;
g) Acréscimo pelo valor da alienação de partes beneficiárias e bônus de subscrição;
h) Acréscimo por prêmio recebido na emissão de debêntures;
i) Redução por ações próprias adquiridas ou acréscimo por sua venda;
j) Acréscimo ou redução por ajuste de exercícios anteriores;
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II – Itens que não afetam o total do patrimônio:
a) Aumento de capital com utilização de lucros e reservas;
b) Apropriações do lucro líquido do exercício reduzindo a conta Lucros Acumulados para
formação de reservas, como Reserva Legal, Reserva de Lucrosa Realizar, Reserva para
Contingência e outras;
c) Reversões de reservas patrimoniais para a conta de Lucros ou Prejuízos acumulados;
d) Compensação de Prejuízos com Reservas.
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Procedimentos a Serem Seguidos para Elaboração da
Demonstração das Mutações do Patrimônio Líquido – DMPL
A preparação da Demonstração das Mutações do Patrimônio Líquido deve indicar as mudanças
ocorridas nas contas ou nos grupos que compõem o Patrimônio Líquido. Para isso, deve-se
recorrer aos registros contábeis do período que abrangerá a DMPL, mostrando a
movimentação ocorrida durante o exercício nas diversas contas ou grupos de contas do
Patrimônio Líquido.
Deve-se utilizar um papel de trabalho e, de forma ordenada, mostrar a movimentação de cada
conta, indicando as transações e seus valores correspondentes. Para facilitar o trabalho,
devemos usar uma planilha eletrônica em que cada coluna representa uma conta ou grupo de
contas que compõem o Patrimônio Líquido, conforme os seguintes procedimentos:
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1º) 
Abrir um papel de trabalho ou uma planilha eletrônica, dividido em colunas, no qual se
transcrevem, no topo de cada coluna, os nomes das contas ou subgrupos, reservando espaço
na primeira coluna para a descrição das transações e a última coluna para o total da operação
indicada e do patrimônio líquido total.
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2º) 
Saldo de abertura – na primeira linha, transcrever os saldos de cada conta ou grupo de contas,
que deverão ser iguais ao saldo da conta na data do balanço final do exercício anterior. Somar
os saldos por conta ou grupo de contas para preencher a coluna total, que será igual ao total do
patrimônio líquido do exercício anterior.
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3º) 
Adicionar ou subtrair os movimentos ocorridos nas referidas contas no período, abrindo linhas
para cada natureza de transação, iniciando sempre com as operações relativas às transações de
capital com os sócios.
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4º) 
Adicionar ou subtrair os movimentos ocorridos nas contas próprias relativas aos resultados
abrangentes, começando pelo resultado líquido do período, depois os demais resultados
abrangentes e, finalmente, as reclassificações para o resultado.
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5º) 
Adicionar ou subtrair os movimentos das demais mutações internas do patrimônio líquido.
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6º) 
Totalizar as linhas e as colunas. O total das colunas de cada conta ou grupo de contas deve
coincidir com os saldos do balanço patrimonial.
Segundo o CPC 26 – Apresentação das Demonstrações Contábeis, a entidade deve apresentar a
demonstração das mutações do patrimônio líquido, a qual deve incluir as seguintes
informações:
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O resultado abrangente do período, apresentando separadamente o montante total
atribuível aos proprietários da entidade controladora e o montante correspondente à
participação de não controladores;
Para cada componente do patrimônio líquido, os efeitos da aplicação retrospectiva ou da
reapresentação retrospectiva, reconhecidos de acordo com pronunciamento técnico CPC 23
– Políticas Contábeis, Mudança de Estimativa e Retificação de Erro;
Para cada componente do patrimônio líquido, a conciliação do saldo no início e no final do
período, demonstrando-se separadamente as mutações decorrentes:
a) Do resultado líquido;
b) De cada item dos outros resultados abrangentes;
c) De transações com os proprietários realizadas na condição de proprietário,
demonstrando separadamente suas integralizações e as distribuições realizadas, bem
como modificações nas participações em controladas que não implicaram perda de
controle.
O quadro a seguir, segundo Assaf Neto (2012, p. 91-92), apresenta possível estrutura dessa
demonstração. Observe-se que várias movimentações contábeis são colocadas de forma a
promover identificação com as diversas contas do patrimônio líquido.
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Fonte: adaptação de Assaf Neto (2012, p. 9-92).
Com isso, são revelados os fluxos que exercem influências sobre os valores de cada conta do
patrimônio líquido e o saldo final do exercício. Observe-se que a penúltima coluna, Lucros ou
Prejuízos Acumulados, representa exatamente a demonstração dos lucros ou prejuízos
acumulados, conforme comentado no início deste capítulo.
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Fique de olho!
No Apêndice A – Exemplo do CPC 26 também é apresentado um exemplo de DMPL, clique aqui
para ver.
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Infográfico
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Referências
ASSAF NETO, Alexandre. Estrutura e Análise de Balanços: um enfoque econômico –
financeiro. Comércio e Serviços, Indústrias, Bancos Comerciais e Múltiplos. São Paulo: Atlas,
2012.
COMITÊ DOS PRONUNCIAMENTOS CONTÁBEIS – CPC. Pronunciamento Técnico CPC 26:
Apresentação das Demonstrações Contábeis. Disponível em:
. Acesso em: 11 dez.
2020.
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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