Brazilian official export guarantee system: accounting and budgetary dimension

From the perspective of Brazilian sovereign participation in foreign trade, it can be observed that it can take place in different fields. In this paper, we will focus specifically on the scope of the public guarantees offered by the Brazilian State, which were originally foreseen in Federal Law 6.704/79. Based on the concepts related to this dimension of Brazilian public support, the objective of this work is to conduct an analysis of the official export guarantee system. This analysis focuses on the accounting and budgetary aspects of this complex. For its construction, this study will use as methodology the analysis of normative acts and specialized literature, in the bases made available by the organizations of interest, with a descriptive focus. At the end of the study, possibilities for improving the structure of the official guarantee system were identified, mainly related to the mere accounting existence of its ballast fund and the lack of financial independence of the guarantee system in relation to other resources consigned in the Single National Treasury Account.