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Whereas the Balance Sheet shows, at a certain moment, the Source of the funds used by the company (Liabilities) and the application of the funds (Assets), the Statement of Sources and Usage of Funds (DOAR) displays the new sources and applications during the fiscal year. The DOAR does not show the new sources and applications totals but only those in the long-term items in the Balance Sheet, i.e., in Long-term Liabilities, Net Equity, Fixed Assets, and Long-term Receivables.
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This statement, governed by section 188 of Law nr. 6,404/76, must contain:
1 - Source of Funds Net Profit for the Fiscal Year (+) Depreciation, Amortization or Depletion (+ or -) Variation in the Results of Future Fiscal Years Realization of Capital Contributions to Capital Reserves Increase of Long-term Liabilities Reduction of Long-term Receivables Disposal of Investments and Rights of the Permanent Assets Total Sources 2 - Application of Funds Dividends distributed Increase in Assets or Rights of the Permanent Assets Increase in Long-term Receivables Reduction in Long-term Liabilities Total Applications 3- Increase or Reduction in Net Working Capital (1-2) 4 - Variation in Net Working Capital
a) Initial Net Working Capital
b) Final Net Working Capital c) Variation in Net Working Capital (b-a) |
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