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 — 11 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | gross profit (DRE 3.03) | R$ 6.71 bn | R$ 6.92 bn | 3.1% | DFP 2011 · 16/02/2012 |
| 2010 | cost of goods and services (DRE 3.02) | R$ -7.87 bn | R$ -7.70 bn | 2.2% | DFP 2011 · 16/02/2012 |
| 2010 | current liabilities (BPP 2.01) | R$ 5.39 bn | R$ 5.29 bn | 1.8% | DFP 2011 · 16/02/2012 |
| 2010 | income taxes (DRE 3.08) | R$ -1.01 bn | R$ -1.03 bn | 1.8% | DFP 2011 · 16/02/2012 |
| 2010 | profit before taxes (DRE 3.07) | R$ 3.41 bn | R$ 3.43 bn | 0.5% | DFP 2011 · 16/02/2012 |
| 2010 | operating profit (EBIT) (DRE 3.05) | R$ 3.58 bn | R$ 3.60 bn | 0.5% | DFP 2011 · 16/02/2012 |
| 2011 | gross profit (DRE 3.03) | R$ 6.10 bn | R$ 5.99 bn | 1.9% | DFP 2012 · 25/02/2013 |
| 2011 | cost of goods and services (DRE 3.02) | R$ -8.77 bn | R$ -8.88 bn | 1.3% | DFP 2012 · 25/02/2013 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ 4.13 bn | R$ 4.24 bn | 2.6% | DFP 2013 · 26/02/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 7.20 bn | R$ 7.13 bn | 0.9% | DFP 2013 · 26/02/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | R$ 1.45 bn | R$ 1.46 bn | 0.9% | 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. Descriptive, not investment advice.
VIVT3 — 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.