Investment trusts are private right entities whose main objective is to acquire stock and selected documents according to risk divestment criteria, with resources that result from the placement of stock that represent its social capital among the investment public.

Due to their nature, these trusts tend to achieve various objectives of unique importance: a) strengthen and decentralize the stock market; b) permit access of the small- and medium-level investor to such market; c) democratize the capital; and d) contribute vigorously to the financing needs of the country's productive structure.

Investment trusts, therefore, are in the position of becoming an efficient motor in the development of the country's economy.

For one of these trusts to meet its objectives and develop a solid presence in the market, it is essential for it to be transparent, for its capitalization greatly depends on the public offer of its stock and on the quality and transparency of its promoters.

In more developed markets, investment trusts are classified, according to the stock in which they can invest, as common, fixed rent, and capital.

It is essential to be familiar with the function that investment trusts perform in the stock market. As we become familiar with their nature and attributes, we will obtain greater benefits.