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De forma geral ha um consenso de que as instituicoes necessitam de meios que lhes sirvam de fontes de dados para que possam promover seus gerenciamentos com seguranca. No Brasil, os instrumentos de gestao normatizados pela legislacao societaria sao os demonstrativos contabeis financeiros. Alguns demonstrativos, por sua vez, apresentam significativa relevância no contexto economico social. Verifica-se, portanto, a Demonstracao do Valor Adicionado (DVA) como um demonstrativo financeiro que se adequa a esse tipo de informacao. Nesse contexto, o objetivo principal desta pesquisa e apresentar a geracao e a distribuicao do valor adicionado gerado pelas organizacoes de capital aberto segmentada como seguradoras e listadas na B3 (B3 S.A – Brasil, Bolsa, Balcao), durante o periodo de 2015 a 2017. Para tanto, utilizou-se da pesquisa do tipo documental e descritiva, de natureza qualitativa, atraves de uma analise nas DVA’s das instituicoes pesquisadas. Concluiu-se que o periodo de 2015 a 2017 propiciou uma queda na capacidade de gerar valor para as entidades seguradoras. Dentre as quais, a companhia BB – Seguridade Participacoes S.A demostrou maior capacidade de geracao de riqueza, como tambem foi a que menos destinou o valor adicionado ao seu corpo de funcionarios. Quanto a distribuicao de valor notou-se que a maior parcela foi destinada a formacao de reservas de lucros, sendo tambem uma consideravel quantia destinada aos acionistas. De forma geral, o governo e os funcionarios foram os que menos se beneficiaram do valor adicionado. Palavras-chave: Geracao e distribuicao de riqueza. Demonstracao do Valor Adicionado. Seguradoras da B3. ABSTRACT In general, there is a consensus that institutions need means that they serve as data sources so that they can promote their management with security. In Brazil, the standardized management tools for the corporate legislation, are the financial statements. Some statements, for your time, have significant relevance in the social economic context. Therefore, the Value Added Statement (VAS) is presented as a financial statement that is adequate for this type of information. In this context, the main objective of this research is to present the generation and distribution of the added value generated by publicly traded companies segmented as insurers and listed on the B3 (B3 S.A – Brasil, Bolsa, Balcao), during the period from 2015 to 2017. For this purpose, the documentary and descriptive research of a qualitative nature was used, through an analysis in the VAS’s of the research institutions. It was concluded that the period 2015 to 2017 caused a decrease in the capacity to generate value for the insurance companies. Among them, the company BB – Seguridade Participacoes S.A demonstrated greater capacity for wealth generation, but it was also the one that attributed the least added value to its employees. Regarding the distribution of value it was noted that the largest portion was destined for the formation of reserves, and also a good amount destined to the shareholders. In general, government and employees were the ones that benefited least from value added. Keywords: Generation and distribution of wealth. Value added statement. Insurers of the B3.

VERIFICAÇÃO DA GERAÇÃO E DISTRIBUIÇÃO DE RIQUEZA DAS EMPRESAS DE SEGUROS BRASILEIRAS NO PERÍODO DE 2015 A 2017