FAQ

Does BNDES have shares traded in the market?

No. BNDES is a state-owned company, directly and entirely controlled by the Federal Government, and its mains instrument for long-term financing and investment in the segments of the Brazilian economy. BNDES has two wholly-owned subsidiaries: BNDESPAR, which operates in the capital markets, and FINAME, dedicated to financing the manufacturing and sale of machinery and equipment.

Learn more about BNDES System structure.

Do BNDES and its subsidiaries pay taxes and compensate their shareholder?

Yes. The companies of the BNDES System have legal personality under private law and are subject to the rules applicable to privately held companies regarding the civil, commercial, tax, and labor obligations defined by the Federal Constitution. The Bank and its subsidiaries are not exempt from paying taxes.

BNDES annually pays dividends to the Federal Government, its controlling shareholder, according to its Dividend Policy. BNDESPAR and FINAME also pay dividends to BNDES.

Learn more about the payment history

Does BNDES generate profits? Where can I find BNDES’s earnings release?

Yes. BNDES’s profit comes from its financial intermediation activities and the return of its equity interests.

Learn more about the results and other financial information.

Which accounting standards are adopted by BNDES?

For being a financial institution, BNDES is subject to the rules defined by the National Monetary Council (CMN), by the Brazilian Central Bank (BACEN), and, when not conflicting with those of BACEN and CMN, by the Brazilian Securities and Exchange Commission (CVM). Its quarterly financial statements are presented  under the Accounting Plan of the National Financial System Institutions – COSIF (BRGAAP). On a quarterly basis, BNDES also presents its consolidated financial statements in IFRS, prepared under the International Accounting Standards issued by the International Accounting Standards Board (IASB).

Which institutions regulate and audit BNDES and its subsidiaries?

In addition to being subject to CMN, BACEN, and CVM standards, as described above, the BNDES System is also subject to the control of the Federal Accounting Court (TCU), the Ministry of Transparency, and the Office of the Federal Controller General (CGU).

In addition, as a state-owned company, the Bank must be aware of the legislation in general – issued by the National Congress, the Presidency of the Republic, the various Ministries, the Internal Revenue Service, and the regulatory agencies, among others.

Is BNDES registered with CVM?

No. However, BNDESPAR, BNDES’s wholly-owned subsidiary operating in the capital markets, is registered with CVM under category B, which authorizes trading the issuer’s securities in regulated markets.

Does BNDES issue securities to raise funds?

Yes. To supplement its funding sources, BNDES issues or has already issued securities abroad (bonds) and in the domestic market, such as public issue of BNDESPAR debentures and private issue of Agribusiness Letters of Credit (LCA) and BNDES Financial Letters.

Learn more about BNDES’s funding sources

What are BNDES’s funding sources and how can one keep track of the investment of such funds?

To offer long-term financing and invest in all segments of the Brazilian economy, the BNDES System has several institutional and market funding sources.

The main institutional sources are represented by government funds arising from FAT, National Treasury, and other government funds such as the Merchant Marine Fund (FMM), Government Severance Indemnity Fund (FGTS), and its investment fund (FI-FGTS). Furthermore, BNDES raises funds with multilateral organizations and government agencies, such as IDB, KfW, and CDB, among others.

Market funds, in turn, are raised by bonds issued abroad and in the domestic market, such as Financial Bills. The Bank has already held public issues of BNDESPAR debentures.

Learn more about BNDES’s funding sources

The financing transactions contracted by BNDES and the equity transactions related to the acquisition of shares, debentures, and investment fund membership interests, can be found in our Transparency section (Portuguese only).

Does BNDES have a Risk Rating?

Yes. BNDES is classified by the rating agencies Moody’s and Standard & Poor’s (S&P).

Learn more about BNDES rating.

How is BNDES’s governance structure?

BNDES’s governance structure is based on collaborative addressing of matters, promoting transparent and collective decision-making through the coordinated work of the Board of Directors, Fiscal Council, Audit Committee, Executive Board, and other specific committees.

Learn more about the organizational structure of the BNDES System.

How can one keep track of news about BNDES?

Follow the news about BNDES at: BNDES News Agency (Available in Portuguese Only)

You can also register to receive the IR’s email alerts.

Where can one find information about the National Treasury’s loans granted to BNDES?

Fundraisings from the National Treasury and the balances of the executed financing contracts are available on BNDES’s website.

Does BNDES subsidize small and medium-sized companies (SMEs)?

Yes, BNDES subsidizes and offers more favorable conditions to small-sized companies, which are also supplied with exclusive instruments, such as the BNDES Card, and guarantees for access to credit.

Learn more about our credit solutions and other forms of subsidy (Portuguese only).

Where can one learn more about BNDES’s actions in sustainability?

BNDES is committed to sustainable development, which is reflected in our purpose, mission, and vision.

Supporting Brazil’s migration to a green economy is part of BNDES’s Corporate Planning.

We seek to disseminate and encourage socially responsible principles and practices among our customers, suppliers, accredited institutions, and other partners.

To fulfill its role as a driver of sustainable development, BNDES has several mechanisms, from analysis of social and environmental impacts of financially subsidized projects to financing investments that directly benefit environmental quality and reduce social and regional inequalities in Brazil.

Learn more about BNDES’s Social and Environmental Responsibility on our website.

Does BNDES contribute to the Sustainable Development Goals (SDG)?

We work for the sustainable development of Brazil and believe in guiding our actions by committing to local reality and the international community. Therefore, we have joined the United Nations (UN) in the dissemination of the 2030 Agenda – an action plan to eradicate poverty and promote decent life throughout the world by 2030, within the limits of the planet, based on the Sustainable Development Goals (SDG).

Follow our contribution to SDG on:

What is the Amazon Fund?

The Amazon Fund is a REDD+ mechanism created to raise donations for non-reimbursable investments in efforts to prevent, monitor and combat deforestation, as well as to promote the preservation and sustainable use in the Brazilian Amazon.

Amazon Fund website.

What is BNDES Project Factory?

BNDES undertakes to be the Brazilian service bank, providing project structuring services for privatization in all fashions, including concessions, public-private partnerships (PPP), and privatizations. One of its objectives is to support the public sector in structuring long-term partnerships to enable private investments, in projects of public interest. Therefore, the Bank operates in the several stages of the privatization processes, from the beginning to the projects’ post-auction stage, even granting credit, being known as a “Project Factory”.

The privatization projects structured by BNDES under the Project Factory are available on BNDES “Project Hub”, an Internet platform that aims to facilitate investors’ connection with these projects. Its content is presented in both Portuguese and English, with information on the project portfolio structured by BNDES, sector analysis, videos and audios, such as recorded webinars and podcasts, and information on the financing conditions of the lines applicable to the projects. It will also allow contact between potentially interested parties in the projects to exchange information and possibly enter into partnerships.

For more details, visit the Project Hub:

See also (Portuguese only)

Last update: September 9, 2024