Práticas para gestão de passivos sem vencimento: um estudo das metodologias de riscos para depósitos sem vencimento
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The subject of this study is the resources of the financial institutions from non-maturing liabilities, such as deposits or available cash in customer’s accounts. Because this liability isn’t financial investments, it can be taken out any time, and the financial institution must return this money to the clients. For that reason, the money should be kept available to face these situations. But, observing the reality, part of these funds is stable, creating opportunities for the financial institutions to use these money in investments longer than one day. But what percentage of these funds can be used in assets with longer maturities? And what maturity? This study applied models and suggested maturities and volumes for the non-maturing deposits, more specific for the available cash in customer’s accounts that can be used in assets with maturities longer than one day. For this reason, some theories where studied and applied, and modifications were suggested. The result obtained is a theoretical liability cash flow that, considering the behavior of each individual client, approximately 50% of its volume could be used in assets maturing in one year, with low withdrawal risk and, consequently, low requirement of raising money in high interest rates to support the customer withdrawal.