DFP — Pareceres e declarações da divulgação
Stable ID: cvm.cia_aberta.cia_aberta_dfp/parecer
Contexto semântico
Nome: DFP — Pareceres e declarações da divulgação
O que contém: Pareceres, declarações e textos associados à divulgação financeira anual.
Por que consultar: Use para contextualizar a demonstração com os pareceres/declarações que acompanham o documento.
Escopo e limitações: Conteúdo textual/documental; não transforme parecer em indicador numérico sem leitura do texto.
Aliases e nomes oficiais: PARECER, parecer, Pareceres
Evidências:
catalogo/cvm.yml — cia_aberta_dfp/parecerhttps://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, tp_relat_aud, tp_parecer_decl, num_item_parecer_decl |
chave_status (parte unica, declared) |
tolerada_com_residuo |
max_linhas_excedentes (parte unica) |
5 |
max_grupos_residuais (parte unica) |
10 |
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, zip atual 2021 no
# servidor): 2021 = 7 excess (0 exatos, 7 residuais variando
# TXT_PARECER_DECL — declaracoes re-assinadas, E4 do artefato
# bucket-c). Era verificada por extrapolacao. Caps 5/10.
# VERIFICADO: +tp_parecer_decl fecha em 0 excedentes (2024 e 2025).
# A chave anterior media 1.256 excedentes em 3.715 (2025) apenas por
# colapso de NULL: TP_RELAT_AUD e nulo em 2.048 das 3.715 linhas e o
# DISTINCT do DuckDB junta todos os NULLs num grupo so —
# excess_excl_null_keys ja era 0. TP_PARECER_DECL variava em 100% dos
# grupos (um parecer tem varias declaracoes por relatorio).
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)