Análise da distribuição dos recursos captados pelas entidades do segmento de exploração e refino de petróleo listadas na BM&FBovespa nos anos de 2010 a 2014

Abstract

The Statement of Value Added function is to inform users of the allocation of the wealth generated by the entity. Law 11,638 / 07 forced all public companies to draw up this statement, and the oil industry, Gas and Biofuels, with roles in the BM&FBovespa, was chosen by the author to be analyzed based on the consolidated financial statements of the entities inserted in the Exploration and Refining segment, which are available on the website of BM FBovespa. They were performed vertical analysis and horizontal analysis, aiming to find out the destination of generated wealth and the evolution of these values over time. The study was conducted based on data from the statements of the years 2010 to 2014. After the analyzes, based on the results obtained, it was possible to trace an order in the allocation of wealth to economic agents. It was found at work 60.24% of distributed wealth is destined for Taxes and Contributions, which the Economic Engine is receiving the largest amounts of resources in the distribution of Value Added to Distribute. The second major benefit is the Third Capital Remuneration, with the percentage of 17.17% of the total allocation. The Economic Engine Personal is third in wealth allocation order generated and distributed, though, numerically, has the highest number of beneficiaries, for a total of 14.34% of the amount distributed. Finalizing the distribution of wealth, the Equity Compensation is last in resource allocation order, with 7.99% Value Added Total Distributable.