1. General Institutional Information

The Agreement outlines the basic conditions for membership and sets forth the general principles governing its management and operations.

The By-laws address the conditions of service of the Board and Management as well as outlining the budget and rules of procedures.

These agreements include other bilateral or multilateral agreements, framework agreements between the IDB and donors, cooperation agreements between the IDB and other entities, or agreements for the establishment of trust funds.

The chart is missing some key elements: it includes the Multilateral Investment Fund, but does not include the Inter-American Investment Corporation or the Independent Investigation Mechanism.

Description of organizational units

This document is a directory of staff and departments at the IDB and IIC which includes the names, contact information and positions for the management of the IDB.

This webpage contains links to information on the IDB's lending policies and operational program. It does not provide the operational manual that is given to staff but acts more as a summary.

"Internal financial information which may affect the Bank's activities in capital and financial markets or to which such markets may be sensitive, including, but not limited to, liquidity investments, estimates of future borrowings and redemptions of borrowings, expected rates of interest, rates of return and financial ratios, financial forecasts and models, and documents dealing with financial matters not yet approved by the corresponding Bank authorities shall not be made public."

This report contains an audited statement of its accounts, of its financial position and a profit and loss statement showing the results of its operations.

As of the December 31st fiscal year-end, annual audited financial statements are included in the IDB's Annual Report and in the Information Statement published in the first quarter of every year. The annual statements include a balance sheet; statements of income and general reserve and comprehensive income, of cash flows, and of medium- and long- term borrowing and swaps; summary statements of loans to borrowing member countries and private sector borrowers, or trading investments and swaps, and of held-to-maturity investments; statements of subscriptions to capital stock and voting power of member countries; Report of the Auditors; and Notes to the financial statements. Notes include information on all significant accounting policies and other detailed disclosures.

"Unaudited financial statements as of the June 30 fiscal mid-year are included in the Bank’s Information Statement published in the third quarter of the fiscal year."

Published quarterly, this statement includes audited financial statements in the first quarter and unaudited financial statements in the third quarter.

The broad parameter of the Bank's annual borrowing program and funding strategy are publicly announced for each fiscal year (January 1 - December 31).

This information, prepared on a monthly basis, regards approved Bank Loans and other operations in its borrowing member countries. Such information will include projected debt service payments for public sector operations, per loan and with annual totals. This information is disclosed only for public sector operations.

This report contains an audited statement of its accounts, of its financial position and a profit and loss statement showing the results of its operations.