Lei das Sociedades Anônimas de Futebol no Brasil: O impacto do modelo SAF nas Finanças do Clube de Regatas Vasco da Gama

Abstract

This research aimed to analyze the financial impact of joining the SAF model by the Club de Regatas Vasco da Gama. To be able to answer the research problem, it was necessary to understand a little more about the SAF Law, the way in which this new model was included among Brazilian clubs and the financial statement of Club de Regatas Vasco da Gama after the transition from an associative club to SAF. The research is classified as bibliographic and documentary. Data from financial statements released by Vasco himself were used to get there until results we were looking for. The criteria for choosing this club for the case study was due to its relevance on the national scene and the way it had been managed for over 20 years, almost going into financial collapse. The results of this research showed that despite being a new model, the way that North American company 777 Partners sees Vasco and its profitability capacity, the club will become self-sustainable in the long term and will be able to have stability in its revenues and expenses something that was not possible to imagine as an associative club.