REFLEXÕES ACERCA DO MÉTODO DE ANÁLISE DE PERFORMANCE DE FUNDOS DE PREVIDÊNCIA PRIVADA COMPLEMENTAR ABERTA

Abstract

This article aims to address the more general aspects of the performance analysis method of open private pension investment funds in Brazil and their potential. Initially, both the General Social Security Regime (RGPS) and the National Financial System (SFN) structure and the distinctions between closed (EFPC) and open (EAPC) private pension entities were addressed. Next, we deal with the theoretical and practical aspects of the performance analysis of open private pension funds. Considering the close relationship between the purpose of managing third party financial resources and the objective social purpose of open private pension funds, the method of analyzing the performance of open private pension fund portfolios could be understood as a kind of statistical instrument that would make it possible to assess the impact of direct and indirect impacts on both the financial market and the social objective for which it is intended?