The function of the second part of the VAS is to show
how the value added is distributed between the agents that
contributed to its generation: (i) employees: through salaries
and benefits received, and payments to the employees’
FGTS funds; (ii) the government: through federal, state
and municipal taxes, which represent the remuneration for
the social, political and economic structure that provided
the conditions necessary for the company to operate; (iii)
financing entities: remuneration of capital from third parties,
through interest, rentals, rights of authorship, etc.; and
(iv) holders of the company’s capital: remuneration of that
capital, through dividends, Interest on Equity [a specifically
Brazilian alternative form of dividends], retained earnings
and/or losses for the period