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TBO Glossary

CRI (real estate receivables certificate)

Definition

A CRI (Certificado de Recebíveis Imobiliários) is a fixed-income security backed by property credits, such as rent flows or loan portfolios, issued by Brazilian securitization companies. For developers it is a funding instrument that brings sales receivables forward; for individual investors it carries the appeal of income-tax exemption on its yields.

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