Segantini, Giovanna TonettoSilva, Ingrid paula do Nascimento2019-07-222021-10-012019-07-222021-10-012019-06SILVA, Ingrid Paula do Nascimento. Alocação de recursos no RPPS: Análise da carteira de investimentos do Instituto de Previdência Social dos Servidores do Município de Natal. 2019. 40f. Trabalho de Conclusão de Curso (Graduação em Ciências Contábeis) - Departamento de Ciências Contábeis, Universidade Federal do Rio Grande do Norte, Natal, 2019.https://repositorio.ufrn.br/handle/123456789/41195The study presents an analysis of the allocation of resources carried out by Instituto de Previdência Social dos Servidores of Natal County, in order to verify the efficiency of the portfolio in achieving the actuarial goal according to its diversification. The information was extracted primarily from the Demonstrativo das Aplicações e Investimentos dos Recursos - DAIR, and through reports made available by the Instituto for the years 2016 through 2018. The profitability percentages of each investment segment in the years of the period were identified. It was found that the Instituto keeps its equity predominantly applied to fixed income, with a low participation in variable income, which can be understood as a cautious form of application that seeks to incur the lowest possible risks. In addition, it was observed that fixed-income investments were more profitable in comparison to variable income, and investments in variable income presented inexpressive results. Finally, the returns on the investment portfolio were analyzed, in contrast to the actuarial targets defined in the investment policy, showing that in 2016 and 2017 the profitability achieved by the composition of the Instituto's portfolio reached the expected return. However, in 2018 the return obtained was less than the minimum profitability dictated by the actuarial target. Accordingly, in spite of the changes introduced by Resolution 4.604/17, which altered the limits for investments in variable income investments, the RPPS opted to keep investments in fixed income reaching, in parts, the actuarial target. In relation to the actuarial target, new allocation strategies must be sought in order to guarantee results that can reach the minimum profitability established by the actuarial target, ensuring the current and future commitments.Attribution 3.0 Brazilhttp://creativecommons.org/licenses/by/3.0/br/Regime Próprio de Previdência SocialMeta atuarialRentabilidadeCarteira de investimentosbachelorThesis