Análise dos fundos de investimentos em direitos creditórios como uma alternativa de financiamento

Abstract

ABSTRACT This paper search to understand how the Credit Rights Investment Fund can be a financing alternative in a situation a scenario where the credit market prevails. Moreover, in this context, an inefficiency of the financial system is observed due to the high cost of loans and the restriction, especially in times of uncertainty. The methodology used was empirical in nature, based on articles, dissertations, monographs, handouts provided by financial market entities and instructions governing the rules of the FIDCs. With the research, it was possible to conclude that the FIDC makes it a desirable option for companies to reach liquidity without increasing their indebtedness and still presents as a fixed income investment alternative, since its structure seeks to mitigate possible losses besides presenting as an attractive choice given the versatility of FIDCs to combine profitability and risks. In addition, the current scenario of this fund has a growth tendency, having been retraction with the pandemic, but with the recovery of equity the following year.