Gestão temerária de fundos de pensão
Autor(a) principal: | |
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Data de Publicação: | 2017 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da PUC_SP |
Texto Completo: | https://tede2.pucsp.br/handle/handle/20461 |
Resumo: | Closed private pension entities, in Brazil also known as “pension funds”, integrate the voluntary complementary private pension system. Unlike opened entities, that operate based on profit objective, closed private pensions entities are prohibited by law to obtain profits. In this way, closed private pension entities are assets directly linked to the scope of paying the contracted social security benefits. To correctly reach their scope, closed private pension entities must be well managed. Risks related to assets and liabilities should be taken account into, by elaborating the entity’s actuarial and financial premises and goals. Risk is a key point to be considered, especially after the dimension it has taken in the risk society. The asset and liability management model to be adopted by closed private pension entities must be based on practices that reduce the risks that pension funds face, with the aim of diminishing correlated threats that could lead to entity’s crash. Reckless management in pension funds occurs when entities’ administrators act unwary of prudent person rule standards and are heedless of the conservative measures destined to maintain the balance between the entities’ assets and liabilities. However, the concept of reckless management in pension funds cannot be established a priori, since it depends on further legal statutes integration to judge the entities’ administrators deportment as contrary to the rule of law |
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Gonçalves, Ionas Dedahttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4338598P0Zanetti, Adriana Freisleben de2017-10-03T12:33:04Z2017-09-20Zanetti, Adriana Freisleben de. Gestão temerária de fundos de pensão. 2017. 133 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2017.https://tede2.pucsp.br/handle/handle/20461Closed private pension entities, in Brazil also known as “pension funds”, integrate the voluntary complementary private pension system. Unlike opened entities, that operate based on profit objective, closed private pensions entities are prohibited by law to obtain profits. In this way, closed private pension entities are assets directly linked to the scope of paying the contracted social security benefits. To correctly reach their scope, closed private pension entities must be well managed. Risks related to assets and liabilities should be taken account into, by elaborating the entity’s actuarial and financial premises and goals. Risk is a key point to be considered, especially after the dimension it has taken in the risk society. The asset and liability management model to be adopted by closed private pension entities must be based on practices that reduce the risks that pension funds face, with the aim of diminishing correlated threats that could lead to entity’s crash. Reckless management in pension funds occurs when entities’ administrators act unwary of prudent person rule standards and are heedless of the conservative measures destined to maintain the balance between the entities’ assets and liabilities. However, the concept of reckless management in pension funds cannot be established a priori, since it depends on further legal statutes integration to judge the entities’ administrators deportment as contrary to the rule of lawAs Entidades Fechadas de Previdência Complementar (EFPC), conhecidas como “fundos de pensão”, integram a previdência privada complementar. Ao contrário das entidades abertas, que têm por escopo a finalidade lucrativa, os fundos de pensão são proibidos de obter lucro, consistindo em acervos patrimoniais afetados ao pagamento de benefícios previdenciários. Para o correto cumprimento de sua finalidade, os fundos de pensão devem ser bem administrados, tanto em relação ao ativo, quanto em relação ao passivo. Sobre ambos os aspectos incide o elemento risco, que deve ser devidamente ponderado e considerado quando da elaboração das metas financeiras e atuariais das entidades. O risco constitui elemento de relevo, pela dimensão que toma na atual “sociedade de risco”. Assim, o modelo de gestão adotado pelas EFPC deve ser embasado em práticas que reduzam as ameaças com potencialidade de desequilibrar a solidez dos planos, de modo a manter a adequação das premissas financeiras e atuariais à massa de participantes e beneficiários. Gerir temerariamente entidades fechadas de previdência complementar significa agir de modo desviante dos padrões de prudência adequados às especificidades, investimentos e metas de um plano de benefícios, ação essa capaz de implicar ofensividade material e objetivamente provável à segurança dos contratos. Porém, a aferição da temeridade da gestão não é algo que possa constar estabelecido, de modo fechado, a priori, eis que depende de uma série de integrações normativas para que o desvalor da conduta do administrador possa ser enquadrado no adjetivo temeráriaapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/43494/Adriana%20Freisleben%20de%20Zanetti.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em DireitoPUC-SPBrasilFaculdade de DireitoGestão temeráriaFundos de pensãoPrevidência privada - BrasilReckless managementPension fundsPrivate pension - BrazilCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOGestão temerária de fundos de pensãoReckless management of private pension entitiesinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTAdriana Freisleben de Zanetti.pdf.txtAdriana Freisleben de Zanetti.pdf.txtExtracted texttext/plain359251https://repositorio.pucsp.br/xmlui/bitstream/handle/20461/4/Adriana%20Freisleben%20de%20Zanetti.pdf.txtcf77c0ddee8c5b2cb347ae9d014365b8MD54LICENSElicense.txtlicense.txttext/plain; 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dc.title.por.fl_str_mv |
Gestão temerária de fundos de pensão |
dc.title.alternative.eng.fl_str_mv |
Reckless management of private pension entities |
title |
Gestão temerária de fundos de pensão |
spellingShingle |
Gestão temerária de fundos de pensão Zanetti, Adriana Freisleben de Gestão temerária Fundos de pensão Previdência privada - Brasil Reckless management Pension funds Private pension - Brazil CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
Gestão temerária de fundos de pensão |
title_full |
Gestão temerária de fundos de pensão |
title_fullStr |
Gestão temerária de fundos de pensão |
title_full_unstemmed |
Gestão temerária de fundos de pensão |
title_sort |
Gestão temerária de fundos de pensão |
author |
Zanetti, Adriana Freisleben de |
author_facet |
Zanetti, Adriana Freisleben de |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Gonçalves, Ionas Deda |
dc.contributor.authorLattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4338598P0 |
dc.contributor.author.fl_str_mv |
Zanetti, Adriana Freisleben de |
contributor_str_mv |
Gonçalves, Ionas Deda |
dc.subject.por.fl_str_mv |
Gestão temerária Fundos de pensão Previdência privada - Brasil |
topic |
Gestão temerária Fundos de pensão Previdência privada - Brasil Reckless management Pension funds Private pension - Brazil CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.eng.fl_str_mv |
Reckless management Pension funds Private pension - Brazil |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
Closed private pension entities, in Brazil also known as “pension funds”, integrate the voluntary complementary private pension system. Unlike opened entities, that operate based on profit objective, closed private pensions entities are prohibited by law to obtain profits. In this way, closed private pension entities are assets directly linked to the scope of paying the contracted social security benefits. To correctly reach their scope, closed private pension entities must be well managed. Risks related to assets and liabilities should be taken account into, by elaborating the entity’s actuarial and financial premises and goals. Risk is a key point to be considered, especially after the dimension it has taken in the risk society. The asset and liability management model to be adopted by closed private pension entities must be based on practices that reduce the risks that pension funds face, with the aim of diminishing correlated threats that could lead to entity’s crash. Reckless management in pension funds occurs when entities’ administrators act unwary of prudent person rule standards and are heedless of the conservative measures destined to maintain the balance between the entities’ assets and liabilities. However, the concept of reckless management in pension funds cannot be established a priori, since it depends on further legal statutes integration to judge the entities’ administrators deportment as contrary to the rule of law |
publishDate |
2017 |
dc.date.accessioned.fl_str_mv |
2017-10-03T12:33:04Z |
dc.date.issued.fl_str_mv |
2017-09-20 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
Zanetti, Adriana Freisleben de. Gestão temerária de fundos de pensão. 2017. 133 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2017. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/20461 |
identifier_str_mv |
Zanetti, Adriana Freisleben de. Gestão temerária de fundos de pensão. 2017. 133 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2017. |
url |
https://tede2.pucsp.br/handle/handle/20461 |
dc.language.iso.fl_str_mv |
por |
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por |
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info:eu-repo/semantics/openAccess |
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openAccess |
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Pontifícia Universidade Católica de São Paulo |
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Programa de Estudos Pós-Graduados em Direito |
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PUC-SP |
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Brasil |
dc.publisher.department.fl_str_mv |
Faculdade de Direito |
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Pontifícia Universidade Católica de São Paulo |
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