Atualização monetária dos créditos falimentares: análise da possibilidade de alteração do índice de correção em benefícios dos credores no contexto do processo de falência

Abstract

This paper analyzes the issue of Monetary Restatement of Insolvency Claims in the context of the insolvency proceeding governed by Law No. 11,101/2005 (LRF). The study focuses on the possibility of changing the index of monetary restatement applied to the claims, for the benefit of the creditors' collective, aiming to preserve the true value of the claim in the face of procedural delays and inflation. The research, which is bibliographic and jurisprudential in nature, examines the insufficiency of a literal reading of Articles 124 and 153 of the LRF, which, by suspending the accrual of interest and restatement and allocating the remaining balance to the insolvent debtor, may generate economic and legal distortion. It is argued that the existence of cash surplus in the insolvent estate, before the full satisfaction of creditors, is an indication that the monetary restatement applied was inadequate. The analysis of the Banco Santos Insolvency Case serves as an emblematic case study, demonstrating judicial intervention to replace the restatement index (with the IPCA), in the interest of equity and material justice. It is concluded that the change in the monetary restatement index is an imperative of material justice and a teleological and systematic interpretation of the LRF, which prioritizes credit protection and the social function of the company