Value Added Statement (DVA)
The DVA tells a social story of the result: how much wealth the company created and for whom it went. It's the basis of the "humanized company" view — how much of the pie goes to people, the government, the banks, and the shareholders.
What you find on this screen
A portrait of the screen, read from the screen itself — it changes when the screen changes.
Form fields
ReceitasReceitas dos últimos 12 meses usadas como ponto de partida do valor adicionado.
Insumos adquiridos de terceirosCustos e gastos comprados de terceiros, que não representam riqueza criada pela empresa.
Valor adicionado brutoRiqueza gerada antes de descontar a depreciação.
Valor adicionado líquidoValor adicionado bruto menos depreciação e amortização.
Valor adicionado total a distribuirRiqueza total gerada em 12 meses a ser distribuída entre pessoal, governo, bancos e sócios.
PessoalParte da riqueza destinada às pessoas, na forma de proventos da folha.
Pessoal %Participação do pessoal na distribuição do valor adicionado.
Governo e impostosParte da riqueza destinada ao governo na forma de tributos.
Governo e impostos %Participação do governo na distribuição do valor adicionado.
Capital de terceirosParte da riqueza destinada a bancos e credores, como juros e aluguéis.
Capital próprioParte da riqueza que ficou com os sócios ou foi retida na empresa.
Capital próprio %Participação do capital próprio na distribuição do valor adicionado.
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What it's for
While the DRE shows PROFIT, the DVA shows the WEALTH generated and its distribution. It helps communicate the company's economic and social role (employees, society, creditors and owners).
Rules
How wealth is generated
Added value = revenue − inputs purchased from third parties − depreciation + value received as transfer (financial income). Inputs and depreciation are not your own wealth: they were generated by others.
Distribution across 4 groups
PERSONNEL (payroll), GOVERNMENT (sales taxes + IR/CSLL), THIRD-PARTY CAPITAL (interest/rent) and EQUITY CAPITAL (partners + retained earnings). The sum adds up to 100% of the added value.
Equity capital is the residual
The partners' share is what's left after paying people, government and creditors — exactly the net result of the DRE. That's why the DVA reconciles with the DRE (green seal).
Frequently asked questions
Where the numbers come from
From the 12-month management DRE and from payroll (personnel = period earnings). This is a MANAGEMENT view; the official accounting DVA will come with double-entry bookkeeping.
Where this shows up
It feeds the SPICE panel and the Humanized Companies seal, and helps in communication with stakeholders (how much the company distributes to each group).
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