Um estudo sobre o emprego do “Hedge Accounting” sobre os instrumentos financeiros derivativos nas instituições financeiras

Abstract

It is a subject that causes a lot of discussion. This work was general objective of examining the impacts of using the dheevdegloep eadc cwoiuthn ttihneg omfe tthheo dhoelodggye,d e viteamlua htiansg wa hseigthneifri cthaen te ilmimpianactt ioonn otfh teh efi naadnjucsiatml setnatt eomf tehnet sm oafr kfeint avnacluiael institutions, on Assets, Liabilities, shareholders' equity and net income, in view of the use of derivative financial instruments in general. The financial statements were researched, accompanied by the appropriate explanatory notes from financial institutions authorized to operate by the Central Bank of Brazil (BACEN). This sample covers the twenty (20) largest banks defined by the BACEN's “Total Assets” classification criterion for the base date December 31, 2018. The calculations were performed by two methodologies, the first for the reason of the average calculation chaeldcgueladt eitde mbe, twanede nin b tahliasn ccoen bteexfot rteh earned waeftreer neolim siingantiifnicga ntht ed imffearreknect easd.j uInst mtheen st eocf otnhde option, a calculation was performed using the SPSS Statistics statistical system, applying Wilcoxon's non-parametric statistical test, the results obtained in this methodology found that statistically none of the items showed significant differences. Iet limshinoautldio nb eo f nthoete da dtjhuasttm theen t rteos multasr koeft vthaelu ea noafl ythseis hsehdogweedd i tethma ti,s inn oat gsgigrengifiactaen, t.t hIen itnhtise rmseendsiaet,i onit eisn dpeods usipb lceo ntos titsuatiyn gt h“anta tfuinraaln hceiadl geinss”t.i tIunt ioandsd itfioorn , athctein sgu rivne yfi nsaonucgihatl to assess the level of disclosure in the financial statements in relation to the itnhsattr uthcetioren sis s elittt loeu st tiann BdAarCdEizNat iCoinrc iunl atrh eN oe.x 3p,l0a8n2a.t oTrhye n roetseusl tr eoffe trhriisn ge vtaol uthaeti odni sschlooswuered and presentation of derivative notes “classified as hedge accounting” classified in the balance sheets of financial institutions, and yet some financial institutions failed to provide the minimum information required by circular previously mentioned. Due to tchaer rlya coku to fa s momoree incfoomrmparetihoenn csoivneta ainneadly isnis t hoen etxhpel aimnaptaocryts n oonte sth, eit rweassu lnt ootf pthoess hibeled gtoe accounting methodology, however, this lack of information did not impact the research objective