Evidenciação de instrumentos financeiros derivativos em empresas listadas na B3

Abstract

The purpose of the survey was to verify based on CPC 40 guidelines, as evidenced by the derivative financial instruments in the companies listed in B3. For this purpose, the financial statements of 62 companies listed in B3 were analyzed. Of these, 30 companies were identified using the derivative financial instruments in 2017. The methodological procedures characterize the research as descriptive, of documentary and quantitative analysis. In the first stage, the research identified the information about the derivative financial instruments disclosed by the companies, through the individual verification of users and non-users of the years 2015, 2016 and 2017. It was possible to observe a considerable increase in the years 2015 to 2016, and remained stable in 2017. It was verified that only one of the companies in the sample presented all the required items of evidence, however, 28 institutions showed more than 50% of the evaluated items. It can be concluded from the results of this research that the analyzed institutions offered derivatives to their clients as a form of negotiation, but mainly the use of most of this tool is to manage the risks to which they are exposed. In general, it can be seen that there has been a significant increase in care over the years and mainly the requirements demanded by the CPC and its regularizing standards.