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DFP — Demonstração do resultado consolidado

Stable ID: cvm.cia_aberta.cia_aberta_dfp/dre_con

Contexto semântico

Nome: DFP — Demonstração do resultado consolidado

O que contém: Receitas, custos, despesas, resultado e demais contas da demonstração de resultado consolidada.

Por que consultar: Use para analisar desempenho, margens e formação do resultado do grupo econômico.

Escopo e limitações: Contas atuais/prioritárias e versões da divulgação precisam ser filtradas antes de calcular indicadores.

Aliases e nomes oficiais: DRE_CON, dre_con, Resultado consolidado

Evidências:

  • catalogo/cvm.yml — cia_aberta_dfp/dre_con
  • https://dados.cvm.gov.br/dataset/cia_aberta-doc-dfp

Comece aqui: guia de acesso aos dados

Readiness (label, not a promise): declared:tolerada_com_residuo · materialized:none · queryable:unknown

Declared (catalog YAML)

field value
dataset cia_aberta_dfp
parte unica layout zip_multi_tabela
parte unica vigencia ate=(unknown — not declared anywhere), de=(unknown — not declared anywhere)
chave (parte unica) cnpj_cia, dt_refer, versao, cd_conta, ds_conta, ordem_exerc
chave_status (parte unica, declared) tolerada_com_residuo
max_linhas_excedentes (parte unica) 1000
max_grupos_residuais (parte unica) 25
politica_dedup_silver (parte unica) keep_first
source URL (parte unica) https://dados.cvm.gov.br/dados/CIA_ABERTA/DOC/DFP/DADOS/dfp_cia_aberta_{aaaa}.zip

Operator notes (verbatim from the catalog comments)

parte unica

# TOLERADA_COM_RESIDUO (re-medido 2026-09-08 noite, zip atual 2023
# no servidor): 2023 = ~825 exatas + 18 residuais VL_CONTA (845
# excess, 721 grupos). Era tolerada 500. Caps 1.000/25.
# TOLERADA (medido 2024/2025): 2024 = 128 excess, 100% exatos;
# 2025 = 210 excess, 100% exatos. Cap 500 = ~2,4x o maximo medido.
# dt_ini_exerc no fecha (DRE/DFP: ano fechado, coluna_DF nao existe).
# Fecha a investigacao da discrepancia de 702.608 linhas de
# ARCHITECTURE.md Sec 3 — sao duplicatas byte-identicas de CVM +
# (no ITR) o grao de periodo dt_ini_exerc ausente (ver itr/dre).

Observed runs (from meta/runs manifests)

Last good run:

field value
timestamp 20260820T030134
outcome written
exit_code 0
rows_written 1174173
source_sha256
manifest_path C:\Users\plini\Repos\ciano-lake\data\meta\runs\cia_aberta_dfp\20260820T030134.json
competencia (scoped) (unscoped — not period-specific proof)

Latest failed attempt (kept distinct from the last good run):

field value
timestamp 20260818T141221
outcome error
exit_code 1
error bpa_con: Quality check failed: [PASS] row_count: 59,262 rows (validates > 0)
[PASS] null_rate_cnpj_cia: cnpj_cia: 0/59,262 null/empty (0.00%)
[PASS] null_rate_dt_refer: dt_refer: 0/59,262 null/empty (0.00%)
[PASS] null_rate_versao: versao: 0/59,262 null/empty (0.00%)
[PASS] null_rate_cd_conta: cd_conta: 0/59,262 null/empty (0.00%)
[PASS] null_rate_ordem_exerc: ordem_exerc: 0/59,262 null/empty (0.00%)
[FAIL] uniqueness: 446 duplicate rows on key [cnpj_cia, dt_refer, versao, cd_conta, ordem_exerc] (59,262 total, 58,816 distinct); bpa_ind: Quality check failed: [PASS] row_count: 88,897 rows (validates > 0)
[PASS] null_rate_cnpj_cia: cnpj_cia: 0/88,897 null/empty (0.00%)
[PASS] null_rate_dt_refer: dt_refer: 0/88,897 null/empty (0.00%)
[PASS] null_rate_versao: versao: 0/88,897 null/empty (0.00%)
[PASS] null_rate_cd_conta: cd_conta: 0/88,897 null/empty (0.00%)
[PASS] null_rate_ordem_exerc: ordem_exerc: 0/88,897 null/empty (0.00%)
[FAIL] uniqueness: 440 duplicate rows on key [cnpj_cia, dt_refer, versao, cd_conta, ordem_exerc] (88,897 total, 88,457 distinct); bpp_con: Quality check failed: [PASS] row_count: 101,380 rows (validates > 0)
[PASS] null_rate_cnpj_cia: cnpj_cia: 0/101,380 null/empty (0.00%)
[PASS] null_rate_dt_refer: dt_refer: 0/101,380 null/empty (0.00%)
[PASS] null_rate_versao: versao: 0/101,380 null/empty (0.00%)
[PASS] null_rate_cd_conta: cd_conta: 0/101,380 null/empty (0.00%)
[PASS] null_rate_ordem_exerc: ordem_exerc: 0/101,380 null/empty (0.00%)
[FAIL] uniqueness: 736 duplicate rows on key [cnpj_cia, dt_refer, versao, cd_conta, ordem_exerc] (101,380 total, 100,644 distinct); bpp_ind: Quality check failed: [PASS] row_count: 150,064 rows (validates > 0)
[PASS] null_rate_cnpj_cia: cnpj_cia: 0/150,064 null/empty (0.00%)
[PASS] null_rate_dt_refer: dt_refer: 0/150,064 null/empty (0.00%)
[PASS] null_rate_versao: versao: 0/150,064 null/empty (0.00%)
[PASS] null_rate_cd_conta: cd_conta: 0/150,064 null/empty (0.00%)
[PASS] null_rate_ordem_exerc: ordem_exerc: 0/150,064 null/empty (0.00%)
[FAIL] uniqueness: 736 duplicate rows on key [cnpj_cia, dt_refer, versao, cd_conta, ordem_exerc] (150,064 total, 149,328 distinct); dfc_mi_con: Quality check failed: [PASS] row_count: 48,500 rows (validates > 0)
[PASS] null_rate_cnpj_cia: cnpj_cia: 0/48,500 null/empty (0.00%)
[PASS] null_rate_dt_refer: dt_refer: 0/48,500 null/empty (0.00%)
[PASS] null_rate_versao: versao: 0/48,500 null/empty (0.00%)
[PASS] null_rate_cd_conta: cd_conta: 0/48,500 null/empty (0.00%)
[PASS] null_rate_ordem_exerc: ordem_exerc: 0/48,500 null/empty (0.00%)
[FAIL] uniqueness: 320 duplicate rows on key [cnpj_cia, dt_refer, versao, cd_conta, ordem_exerc] (48,500 total, 48,180 distinct); dfc_mi_ind: Quality check failed: [PASS] row_count: 65,449 rows (validates > 0)
[PASS] null_rate_cnpj_cia: cnpj_cia: 0/65,449 null/empty (0.00%)
[PASS] null_rate_dt_refer: dt_refer: 0/65,449 null/empty (0.00%)
[PASS] null_rate_versao: versao: 0/65,449 null/empty (0.00%)
[PASS] null_rate_cd_conta: cd_conta: 0/65,449 null/empty (0.00%)
[PASS] null_rate_ordem_exerc: ordem_exerc: 0/65,449 null/empty (0.00%)
[FAIL] uniqueness: 332 duplicate rows on key [cnpj_cia, dt_refer, versao, cd_conta, ordem_exerc] (65,449 total, 65,117 distinct); dmpl_con: Quality check failed: [PASS] row_count: 225,735 rows (validates > 0)
[PASS] null_rate_cnpj_cia: cnpj_cia: 0/225,735 null/empty (0.00%)
[PASS] null_rate_dt_refer: dt_refer: 0/225,735 null/empty (0.00%)
[PASS] null_rate_versao: versao: 0/225,735 null/empty (0.00%)
[PASS] null_rate_cd_conta: cd_conta: 0/225,735 null/empty (0.00%)
[PASS] null_rate_ordem_exerc: ordem_exerc: 0/225,735 null/empty (0.00%)
[FAIL] uniqueness: 197,764 duplicate rows on key [cnpj_cia, dt_refer, versao, cd_conta, ordem_exerc] (225,735 total, 27,971 distinct); dmpl_ind: Quality check failed: [PASS] row_count: 246,495 rows (validates > 0)
[PASS] null_rate_cnpj_cia: cnpj_cia: 0/246,495 null/empty (0.00%)
[PASS] null_rate_dt_refer: dt_refer: 0/246,495 null/empty (0.00%)
[PASS] null_rate_versao: versao: 0/246,495 null/empty (0.00%)
[PASS] null_rate_cd_conta: cd_conta: 0/246,495 null/empty (0.00%)
[PASS] null_rate_ordem_exerc: ordem_exerc: 0/246,495 null/empty (0.00%)
[FAIL] uniqueness: 205,806 duplicate rows on key [cnpj_cia, dt_refer, versao, cd_conta, ordem_exerc] (246,495 total, 40,689 distinct); dra_con: Quality check failed: [PASS] row_count: 6,520 rows (validates > 0)
[PASS] null_rate_cnpj_cia: cnpj_cia: 0/6,520 null/empty (0.00%)
[PASS] null_rate_dt_refer: dt_refer: 0/6,520 null/empty (0.00%)
[PASS] null_rate_versao: versao: 0/6,520 null/empty (0.00%)
[PASS] null_rate_cd_conta: cd_conta: 0/6,520 null/empty (0.00%)
[PASS] null_rate_ordem_exerc: ordem_exerc: 0/6,520 null/empty (0.00%)
[FAIL] uniqueness: 30 duplicate rows on key [cnpj_cia, dt_refer, versao, cd_conta, ordem_exerc] (6,520 total, 6,490 distinct); dra_ind: Quality check failed: [PASS] row_count: 6,702 rows (validates > 0)
[PASS] null_rate_cnpj_cia: cnpj_cia: 0/6,702 null/empty (0.00%)
[PASS] null_rate_dt_refer: dt_refer: 0/6,702 null/empty (0.00%)
[PASS] null_rate_versao: versao: 0/6,702 null/empty (0.00%)
[PASS] null_rate_cd_conta: cd_conta: 0/6,702 null/empty (0.00%)
[PASS] null_rate_ordem_exerc: ordem_exerc: 0/6,702 null/empty (0.00%)
[FAIL] uniqueness: 18 duplicate rows on key [cnpj_cia, dt_refer, versao, cd_conta, ordem_exerc] (6,702 total, 6,684 distinct); dre_con: Quality check failed: [PASS] row_count: 30,786 rows (validates > 0)
[PASS] null_rate_cnpj_cia: cnpj_cia: 0/30,786 null/empty (0.00%)
[PASS] null_rate_dt_refer: dt_refer: 0/30,786 null/empty (0.00%)
[PASS] null_rate_versao: versao: 0/30,786 null/empty (0.00%)
[PASS] null_rate_cd_conta: cd_conta: 0/30,786 null/empty (0.00%)
[PASS] null_rate_ordem_exerc: ordem_exerc: 0/30,786 null/empty (0.00%)
[FAIL] uniqueness: 210 duplicate rows on key [cnpj_cia, dt_refer, versao, cd_conta, ordem_exerc] (30,786 total, 30,576 distinct); dre_ind: Quality check failed: [PASS] row_count: 43,367 rows (validates > 0)
[PASS] null_rate_cnpj_cia: cnpj_cia: 0/43,367 null/empty (0.00%)
[PASS] null_rate_dt_refer: dt_refer: 0/43,367 null/empty (0.00%)
[PASS] null_rate_versao: versao: 0/43,367 null/empty (0.00%)
[PASS] null_rate_cd_conta: cd_conta: 0/43,367 null/empty (0.00%)
[PASS] null_rate_ordem_exerc: ordem_exerc: 0/43,367 null/empty (0.00%)
[FAIL] uniqueness: 202 duplicate rows on key [cnpj_cia, dt_refer, versao, cd_conta, ordem_exerc] (43,367 total, 43,165 distinct); dva_con: Quality check failed: [PASS] row_count: 38,554 rows (validates > 0)
[PASS] null_rate_cnpj_cia: cnpj_cia: 0/38,554 null/empty (0.00%)
[PASS] null_rate_dt_refer: dt_refer: 0/38,554 null/empty (0.00%)
[PASS] null_rate_versao: versao: 0/38,554 null/empty (0.00%)
[PASS] null_rate_cd_conta: cd_conta: 0/38,554 null/empty (0.00%)
[PASS] null_rate_ordem_exerc: ordem_exerc: 0/38,554 null/empty (0.00%)
[FAIL] uniqueness: 252 duplicate rows on key [cnpj_cia, dt_refer, versao, cd_conta, ordem_exerc] (38,554 total, 38,302 distinct); dva_ind: Quality check failed: [PASS] row_count: 56,070 rows (validates > 0)
[PASS] null_rate_cnpj_cia: cnpj_cia: 0/56,070 null/empty (0.00%)
[PASS] null_rate_dt_refer: dt_refer: 0/56,070 null/empty (0.00%)
[PASS] null_rate_versao: versao: 0/56,070 null/empty (0.00%)
[PASS] null_rate_cd_conta: cd_conta: 0/56,070 null/empty (0.00%)
[PASS] null_rate_ordem_exerc: ordem_exerc: 0/56,070 null/empty (0.00%)
[FAIL] uniqueness: 238 duplicate rows on key [cnpj_cia, dt_refer, versao, cd_conta, ordem_exerc] (56,070 total, 55,832 distinct)
manifest_path C:\Users\plini\Repos\ciano-lake\data\meta\runs\cia_aberta_dfp\20260818T141221.json
competencia (scoped) (unscoped)

Observed residuals (tolerada_com_residuo evidence)

(none observed — either the table has no residual tolerance, or the coverage inventory has not run; absence is not proof of absence)

Materialized (coverage inventory, per environment)

(no coverage inventory available — run tools/coverage_inventory.py collect and pass the JSONL to the publisher; without it nothing is claimed about what physically exists)

Postgres-queryable

(unknown — publication state is a publisher fact, filled at publication time; it is never inferred from materialization)