A evidenciação de informações securitárias nas demonstrações contábeis das principais mineradoras no Brasil entre 2015 e 2018

• Autor(a) principal: Andrade, João Marcos Pereira
• Data de Publicação: 2020
• Outros Autores: Franzosi, Luigi, França, Maira Oliveira de
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório do Centro Universitário Braz Cubas
• Texto Completo: https://repositorio.cruzeirodosul.edu.br/handle/123456789/1328
• topic: Evidenciação; Informações Securitárias; Usuários Externos; Demonstrações Contábeis; Empresas de Mineração; 6.02.00.00-6 Administração

In less than four years, Brazil faced two major incidents in the mining segment that caused huge losses in the environmental, humanitarian and social areas: the ruptures of the ore tailings dams located in the municipalities of Mariana and Brumadinho, Minas Gerais , in November 2015 and January 2019, respectively. Such facts made the operational risks linked to mineral exploration activities dangerous. Taking this into account, society in general needs information regarding the way in which mining companies operating in the country see in their Financial Statements the information about the insurance held by them to cover their risks. Appropriately, this study aims to assess the quality and level of disclosure of insurance information published in the Financial Statements of three of the mining companies with the highest sales results in 2018: Vale S.A., CSN Mineração S.A. and Anglo American plc. For this, the information on insurance contained in the Balance Sheets, Explanatory Notes and Management Reports of the referred companies was analyzed. It was found that in relation to the level of disclosure of insurance information to external users, all of them showed evolution over the period verified in the survey, 2015 to 2018. However, the Financial Statements analyzed indicate a huge gap in relation to the disclosure of values disbursed by mining companies with the acquisition and maintenance of insurance contracts, as well as the amounts insured by the policies in the event of claims.