Fundos de investimentos em direitos creditórios: estrutura e regulamentação no Brasil
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TCC
Date
2024-05
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Authors
Parra, Fábio Palma
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Melo, Cinira Gomes Lima
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Abstract
Os Fundos de Investimento em Direitos Creditórios se tornaram um dos instrumentos
principais de securitização no mercado. Seu objetivo é essencialmente a aquisição de direitos
creditórios, os quais consistem em valores a receber originados de operações de crédito
previamente realizadas por empresas ou instituições financeiras. Por possibilitarem a
diversificação de investimentos em créditos, esses fundos permitem que os investidores tenham
acesso a uma variedade de ativos de crédito por meio da aquisição de cotas, canalizando seus
recursos para uma carteira de direitos creditórios. Nesse sentido, por oferecer tamanho potencial
de retorno baseado na performance desses ativos subjacentes e contribuir com o importante
processo de securitização, o presente trabalho tem como objetivo realizar uma análise
descritiva, estrutural e regulamentar deste instrumento tão relevante para o mercado econômico
brasileiro graças à sua flexibilidade e descentralização.
Receivables Investment Funds have become one of the main securitization instruments in the market. Its objective is essentially the acquisition of credit rights, which consist of receivables arising from credit operations previously carried out by companies or financial institutions. By enabling the diversification of investments in credits, these funds allow investors to have access to a variety of credit assets through the acquisition of shares, channeling their resources into a portfolio of credit rights. In this sense, by offering a large potential return based on the performance of these underlying assets and contributing to the important securitization process, the present work aims to carry out a descriptive, structural and regulatory analysis of this instrument so relevant to the Brazilian economic market thanks to its flexibility and decentralization.
Receivables Investment Funds have become one of the main securitization instruments in the market. Its objective is essentially the acquisition of credit rights, which consist of receivables arising from credit operations previously carried out by companies or financial institutions. By enabling the diversification of investments in credits, these funds allow investors to have access to a variety of credit assets through the acquisition of shares, channeling their resources into a portfolio of credit rights. In this sense, by offering a large potential return based on the performance of these underlying assets and contributing to the important securitization process, the present work aims to carry out a descriptive, structural and regulatory analysis of this instrument so relevant to the Brazilian economic market thanks to its flexibility and decentralization.
Description
Keywords
fundos de investimentos em direitos creditórios , securitização , recebíveis , crédito , receivables investment funds , securitization , receivables , credit