Distribuição do valor adicionado pelo segmento de bancos listados na BM&FBovespa nos anos de 2010 a 2014

Abstract

The Demonstration of Value Added (DVA) is a set of information of an economic nature, which shows the value of the wealth generated by the company and the distribution among the elements that contributed to its generation. The DVA provides its users economic and social information, besides to provide the possibility of better evaluation of the entity's activities within the society in which it operates. This research is descriptive and a documentary study, with qualitative and quantitative characteristics, that seeks through DVAs companies analysis of the Financial sector and others, subsector of Financial Intermediaries Banks segment listed on the BM&FBovespa, between the years 2010 to 2014, to check how were distributed among the elements that contributed to its generation, the funds raised by these companies and their evolution over the studied years. After reviewing the DVAs of the 15 companies studied, it was possible to analyze the way it was distributed the added value and its evolution. The study shows that the account to which the company distributed the highest percentage of their wealth generated was the Personal account, with 33.85% in 2010, rising to 37.87% in 2011, 36.80% in 2012, 39.24% in 2013 and closing the year 2014 with 38.63%. Then were the accounts Equity Compensation and Taxes, Fees and Contributions, and finally, with the lowest percentage of distribution of wealth, the account of Third-Party Capital Remuneration, with the proportion of 1.85% in 2010, reaching 2.01% in 2011, 2.09% in 2012, rising to 2.41% in 2013 and 2014 closed with 2.43%. As for the evolution of the distribution of value added, it was possible to observe that the Personal, Equity Compensation and Third-Party Capital Remuneration accounts developed positively over the years 2010 to 2014 and about the Tax, Fees and Contributions accounts, there was a decline in the percentage during the study period.