Dados B3 › Restatements
Has TELEFÔNICA BRASIL S.A. (VIVT3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012 came back with different figures in the following year's annual filing — 10 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2010 | current liabilities (BPP 2.01) | consolidated | R$ 5.72 bn | R$ 5.62 bn | 1.8% | DFP 2011 · 16/02/2012 |
| 2010 | income taxes (DRE 3.08) | consolidated | R$ -1.03 bn | R$ -1.05 bn | 1.8% | DFP 2011 · 16/02/2012 |
| 2010 | cost of goods and services (DRE 3.02) | consolidated | R$ -8.79 bn | R$ -8.84 bn | 0.6% | DFP 2011 · 16/02/2012 |
| 2010 | profit before taxes (DRE 3.07) | consolidated | R$ 3.43 bn | R$ 3.44 bn | 0.5% | DFP 2011 · 16/02/2012 |
| 2010 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 3.55 bn | R$ 3.57 bn | 0.5% | DFP 2011 · 16/02/2012 |
| 2011 | gross profit (DRE 3.03) | consolidated | R$ 14.75 bn | R$ 14.09 bn | 4.5% | DFP 2012 · 25/02/2013 |
| 2011 | cost of goods and services (DRE 3.02) | consolidated | R$ -14.38 bn | R$ -15.04 bn | 4.4% | DFP 2012 · 25/02/2013 |
| 2012 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 9.73 bn | R$ 10.05 bn | 3.2% | DFP 2013 · 26/02/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 7.20 bn | R$ 7.13 bn | 0.9% | DFP 2013 · 26/02/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 1.96 bn | R$ 1.97 bn | 0.8% | DFP 2013 · 26/02/2014 |
How it is detected: each year appears twice at the CVM — in its own annual filing and as the comparative in the next one. A difference above 0.5% in a key account is recorded, never corrected silently. Only the aggregation the site publishes (consolidated, or individual when the company does not consolidate) counts. “No value in the file” means the account came empty (zero) in that CVM file. Descriptive, not investment advice.
VIVT3 — company page · all restatements in the base
Numbers on this page are live. Data version 2026-09-27-reapresentacao-agreg · page generated 2026-09-27 10:07 UTC. If this does not match /saude, you are reading a cached copy.
Sources: CVM (open data, ODbL) and B3 (COTAHIST). Not affiliated with B3 or the CVM. Not investment advice.
Numbers on this page are live. Data version 2026-09-27-reapresentacao-agreg · page generated 2026-09-27 10:07 UTC. If this does not match /saude, you are reading a cached copy.