Dados B3 › Restatements
Has BANCO BTG PACTUAL S/A (BPAC11) ever restated its financial statements? In which years?
Yes: the statements for 2019, 2020, 2021, 2022, 2023, 2024 came back with different figures in the following year's annual filing — 30 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2019 | income taxes (DRE 3.06) | R$ 39.8 m | R$ 235.8 m | 83.1% | DFP 2020 · 23/12/2024 |
| 2019 | profit from continuing operations (DRE 3.07) | R$ 4.90 bn | R$ 5.07 bn | 3.4% | DFP 2020 · 23/12/2024 |
| 2019 | gross intermediation result (DRE 3.03) | R$ 3.47 bn | R$ 3.42 bn | 1.6% | DFP 2020 · 23/12/2024 |
| 2019 | financial intermediation income (DRE 3.01) | R$ 11.68 bn | R$ 11.54 bn | 1.2% | DFP 2020 · 23/12/2024 |
| 2019 | financial intermediation expenses (DRE 3.02) | R$ -7.66 bn | R$ -7.71 bn | 0.6% | DFP 2020 · 23/12/2024 |
| 2019 | total assets (BPA 1) | R$ 166.34 bn | R$ 165.41 bn | 0.6% | DFP 2020 · 23/12/2024 |
| 2019 | total liabilities (BPP 2) | R$ 166.34 bn | R$ 165.41 bn | 0.6% | DFP 2020 · 23/12/2024 |
| 2019 | profit before taxes (DRE 3.05) | R$ 4.86 bn | R$ 4.84 bn | 0.5% | DFP 2020 · 23/12/2024 |
| 2020 | financial intermediation expenses (DRE 3.02) | R$ -12.54 bn | R$ -3.94 bn | 68.6% | DFP 2021 · 23/12/2024 |
| 2020 | financial intermediation income (DRE 3.01) | R$ 18.64 bn | R$ 9.79 bn | 47.5% | DFP 2021 · 23/12/2024 |
| 2020 | gross intermediation result (DRE 3.03) | R$ 6.10 bn | R$ 5.84 bn | 4.2% | DFP 2021 · 23/12/2024 |
| 2021 | financial intermediation expenses (DRE 3.02) | R$ -147.6 m | R$ -869.8 m | 83.0% | DFP 2022 · 23/12/2024 |
| 2021 | profit before taxes (DRE 3.05) | R$ 7.96 bn | R$ 9.18 bn | 13.3% | DFP 2022 · 23/12/2024 |
| 2021 | profit from continuing operations (DRE 3.07) | R$ 8.82 bn | R$ 10.04 bn | 12.2% | DFP 2022 · 23/12/2024 |
| 2021 | financial intermediation income (DRE 3.01) | R$ 9.89 bn | R$ 11.06 bn | 10.5% | DFP 2022 · 23/12/2024 |
| 2021 | gross intermediation result (DRE 3.03) | R$ 9.75 bn | R$ 10.19 bn | 4.3% | DFP 2022 · 23/12/2024 |
| 2022 | income taxes (DRE 3.06) | R$ -1.58 bn | R$ -1.29 bn | 18.3% | DFP 2023 · 20/12/2024 |
| 2022 | profit before taxes (DRE 3.05) | R$ 9.60 bn | R$ 8.94 bn | 6.9% | DFP 2023 · 20/12/2024 |
| 2022 | profit from continuing operations (DRE 3.07) | R$ 8.02 bn | R$ 7.65 bn | 4.6% | DFP 2023 · 20/12/2024 |
| 2023 | financial intermediation expenses (DRE 3.02) | R$ -2.28 bn | R$ -18.07 bn | 87.4% | DFP 2024 · 31/03/2025 |
| 2023 | gross intermediation result (DRE 3.03) | R$ 22.34 bn | R$ 14.45 bn | 35.3% | DFP 2024 · 31/03/2025 |
| 2023 | financial intermediation income (DRE 3.01) | R$ 24.62 bn | R$ 32.51 bn | 24.3% | DFP 2024 · 31/03/2025 |
| 2024 | total assets (BPA 1) | R$ 559.58 bn | R$ 0 k | 100.0% | DFP 2025 · 24/03/2026 |
| 2024 | total liabilities (BPP 2) | R$ 559.58 bn | R$ 0 k | 100.0% | DFP 2025 · 24/03/2026 |
| 2024 | financial intermediation income (DRE 3.01) | R$ 41.27 bn | R$ 0 k | 100.0% | DFP 2025 · 24/03/2026 |
| 2024 | financial intermediation expenses (DRE 3.02) | R$ -32.48 bn | R$ 0 k | 100.0% | DFP 2025 · 24/03/2026 |
| 2024 | gross intermediation result (DRE 3.03) | R$ 8.79 bn | R$ 0 k | 100.0% | DFP 2025 · 24/03/2026 |
| 2024 | profit before taxes (DRE 3.05) | R$ 12.61 bn | R$ 0 k | 100.0% | DFP 2025 · 24/03/2026 |
| 2024 | income taxes (DRE 3.06) | R$ 13.7 m | R$ 0 k | 100.0% | DFP 2025 · 24/03/2026 |
| 2024 | profit from continuing operations (DRE 3.07) | R$ 12.63 bn | R$ 0 k | 100.0% | DFP 2025 · 24/03/2026 |
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. Descriptive, not investment advice.
BPAC11 — company page · all restatements in the base
Numbers on this page are live. Data version 2026-09-24-salto-de-acoes · page generated 2026-09-26 23:58 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 2026-09-24-salto-de-acoes · page generated 2026-09-26 23:58 UTC. If this does not match /saude, you are reading a cached copy.