Análise do nível de evidenciação de instrumentos financeiros conforme os requerimentos da IFRS 7: evidências de bancos e seguradoras listados na B3

Abstract

This study aimed to analyze the level of financial instrument disclosure by banks and insurance companies listed on B3, based on the disclosure requirements established by IFRS 7. The study adopted a descriptive, document-based, and quantitative approach. The notes to the Standardized Financial Statements of 25 companies, comprising 22 banks and 3 insurance companies, were examined for the 2024 fiscal year. Management Reports were considered only when explicitly referenced in the notes. Data were collected through content analysis using a research instrument structured as a 45-item disclosure checklist. For each institution, a disclosure index was calculated as the proportion of disclosed items relative to the total number of applicable items. In addition, the association between the disclosure index and the size of the institutions, measured by the natural logarithm of total assets, was examined using Spearman’s rank correlation coefficient. The results indicated an average disclosure level of 87.70% across the institutions analyzed. The highest disclosure levels were observed in the categories related to the fair value of financial instruments, the risks associated with these instruments, and liquidity risk. By contrast, disclosures related to collateral, hedge transactions, and certain market risks showed lower disclosure levels. A positive and statistically significant association was also identified between the size of the institutions and the disclosure level, with a Spearman correlation coefficient of 0.677 and a p-value below 0.001. Overall, the companies analyzed exhibited a high level of disclosure regarding the items assessed by the research instrument, although disclosure levels varied across the categories of information examined.