Real Estate Investment Funds (trusts) are pools of resources raised through the system of distribution of securities and intended for investments in real estate developments. The assets of an FII can be composed of several types of real estate, such as commercial, residential, rural or urban, both built and under construction, in order to be subsequently sold, rented or leased.
The return on invested capital occurs through the distribution of the Fund’s results, such as rents from commercial real estate, for example, or through the sale of the Fund’s own quotas.