In accordance with the Specialist of the CRC Jose Joaquin Son, new Law 11,638/07 abolished TO DONATE and instituted the obligation of elaboration of the DFC (Demonstration of the Flows of Box). In the case of the public company (that is, those with movable values negotiated in stock market or over-the-counter market), the DVA was also instituted (Demonstration of Added Value). The DFC supplies to a summary of the relative flows of box three atividadesda company: 1. Operational activity; 2. Activity of investments; 3. Activity of financings. Therefore, the DFC allows the user to see as the box transited through the entrances and sadase which was the result of this flow. The DFC already was obligator in the United States since 1987, what it demonstrates the relevance of the alteration brought for Law 11.638/07.
The DVA shows how much of wealth it was generated by the company and as this wealth it was distributed between the shareholders, employees, suppliers and the government. Although the DVA not to have as much relevance for ends of evaluation of a company, such financial, economic and mainly social demonstration is important for academic, statistical ends and of sectorial analysis. Beyond the institution of these new two financial demonstrations (DFC and DVA), it also had significant modifications how much to the elaboration of the patrimonial rockings, as, for example, the creation of the heading ' ' intangvel' ' in the Permanent Asset and the accounting or ' ' marking mercado' ' of the applications in financial instruments, also derivative (future contracts, forward contracts and options) and substitution of ' ' reserve of reavaliao' ' for ' ' evaluation adjustment patrimonial' '. A question of formal character is if the Companies of Great Transport will have or not that to publish its financial demonstrations. Art. 3 of Law 11,638/07 extended the devices of the Law of the s.a.