1 GNI: Gross National Income en 0 NON FLOW ITEMS Non resource flow items requested on DAC table 1 110 Standard grant en Grants are transfers in cash or in kind for which no legal debt is incurred by the recipient. 100 GRANTS 1100 Guarantees/insurance en 1000 GUARANTEES AND OTHER UNFUNDED CONTINGENT LIABILITIES 1101 Individual loan guarantee en A guarantee on an individual standard loan 1000 GUARANTEES AND OTHER UNFUNDED CONTINGENT LIABILITIES 1102 Loan portfolio guarantee en A guarantee covering a portfolio of standard loans administered by financial intermediaries, such as banks, microfinance institutions or collective investment vehicles. 1000 GUARANTEES AND OTHER UNFUNDED CONTINGENT LIABILITIES 1103 Individual mezzanine finance guarantee en A guarantee on an individual mezzanine finance investment (subordinated loans or preferred equities). 1000 GUARANTEES AND OTHER UNFUNDED CONTINGENT LIABILITIES 1104 Mezzanine finance portfolio guarantee en A guarantee covering a portfolio of mezzanine finance investments (subordinated loans or preferred equities) administered by financial intermediaries, such as banks, microfinance institutions or collective investment vehicles. 1000 GUARANTEES AND OTHER UNFUNDED CONTINGENT LIABILITIES 1105 Individual equity finance guarantee en A guarantee covering an equity investment. 1000 GUARANTEES AND OTHER UNFUNDED CONTINGENT LIABILITIES 1106 Equity portfolio guarantee en A guarantee covering a portfolio of equity investments administered by financial intermediaries, such as banks, microfinance institutions or collective investment vehicles. 1000 GUARANTEES AND OTHER UNFUNDED CONTINGENT LIABILITIES 1107 First-loss guarantee en A guarantee specifically designed to absorb the very first loss on one or more investments, such as in the context of collective investment vehicles. Please use other codes for guarantees that are not specifically designed to absorb the very first loss. 1000 GUARANTEES AND OTHER UNFUNDED CONTINGENT LIABILITIES 1108 Other guarantees en Other guarantees, such as volume guarantees, payment guarantees etc. 1000 GUARANTEES AND OTHER UNFUNDED CONTINGENT LIABILITIES 111 Subsidies to national private investors en 100 GRANTS 2 ODA % GNI en 0 NON FLOW ITEMS Non resource flow items requested on DAC table 1 200 INTEREST SUBSIDY en Subsidies to soften the terms of private export credits, or loans or credits by the banking sector. 210 Interest subsidy en A payment to soften the terms of private export credits, or loans or credits by the banking sector. 100 GRANTS 2100 Direct provider spending en 2000 Direct provider spending Direct provider spending 211 Interest subsidy to national private exporters en 100 GRANTS 3 Total Flows % GNI en 0 NON FLOW ITEMS Non resource flow items requested on DAC table 1 300 CAPITAL SUBSCRIPTION en Payments to multilateral agencies in the form of notes and similar instruments, unconditionally cashable at sight by the recipient institutions. 310 Capital subscription on deposit basis en Payments to multilateral agencies in the form of notes and similar instruments, unconditionally encashable at sight by the recipient institutions. 100 GRANTS 3100 Subsidies and similar transfers en This category includes subsidies and social benefits to households as defined in the System of National Accounts (SNA). Subsidies are unrequited payments that government units, including non-resident government units, make to enterprises on the basis of the levels of their production activities or the quantities or values of the goods or services which they produce, sell or import. Subsidies prohibited by the WTO are not reportable in TOSSD. Social benefits to households are current transfers received by households that are intended to provide for the needs that arise from certain events or circumstances, for example housing. Subsidies and similar transfers can be used by governments to promote sustainable development objectives, for example by supporting research activities carried out by pharmaceutical firms or efforts by households to improve the energy efficiency of their housing. According to the United Nations System of Environmental-Economic Accounting (SEEA), an environmental subsidy or similar transfer is a transfer intended to support activities that protect the environment or reduce the use and extraction of natural resources. 3000 Subsidies and similar transfers Subsidies and similar transfers 311 Capital subscription on encashment basis en Payments to multilateral agencies in the form of notes and similar instruments, unconditionally encashable at sight by the recipient institutions. 100 GRANTS 4 Population en 0 NON FLOW ITEMS Non resource flow items requested on DAC table 1 400 LOAN en Transfers in cash or in kind for which the recipient incurs legal debt. 410 Aid loan excluding debt reorganisation en 400 LOAN Transfers in cash or in kind for which the recipient incurs legal debt. 411 Investment-related loan to developing countries en 400 LOAN Transfers in cash or in kind for which the recipient incurs legal debt. 412 Loan in a joint venture with the recipient en 400 LOAN Transfers in cash or in kind for which the recipient incurs legal debt. 413 Loan to national private investor en 400 LOAN Transfers in cash or in kind for which the recipient incurs legal debt. 414 Loan to national private exporter en 400 LOAN Transfers in cash or in kind for which the recipient incurs legal debt. 421 Standard loan en Transfers in cash or in kind for which the recipient incurs legal debt (and the resulting claim is not intended to be traded). Since payment obligations on standard loan are senior obligations, i.e. creditors are entitled to receive payments against their claims before anyone else, they are also referred to as senior loans. 420 DEBT INSTRUMENTS 422 Reimbursable grant en A contribution provided to a recipient institution for investment purposes, with the expectation of long-term reflows at conditions specified in the financing agreement. The provider assumes the risk of total or partial failure of the investment; it can also decide if and when to reclaim its investment. 420 DEBT INSTRUMENTS 4221 Loan-type reimbursable grant en A contribution provided to a recipient institution for investment purposes, for which the conditions - including a concrete repayment schedule – are specified in the financing agreement. 420 DEBT INSTRUMENTS 4222 Reflow-based reimbursable grant en A contribution provided to a recipient institution for investment purposes, for which the details on reflows are unknown at the time of investment as they depend on the performance of the underlying investments. 420 DEBT INSTRUMENTS 423 Bonds en Fixed-interest debt instruments, issued by governments, public utilities, banks or companies, tradable in financial markets. 420 DEBT INSTRUMENTS 424 Asset-backed securities en Securities whose value and income payments are derived from and backed by a specific pool of underlying assets. 420 DEBT INSTRUMENTS 425 Other debt securities en 420 DEBT INSTRUMENTS 431 Subordinated loan en A loan that, in the event of default, will only be repaid after all senior obligations have been satisfied. In compensation for the increased risk, mezzanine debt holders require a higher return for their investment than secured or more senior lenders. 430 MEZZANINE FINANCE INSTRUMENTS 432 Preferred equity en Equity that, in the event of default, will be repaid after all senior obligations and subordinated loans have been satisfied; and will be paid before common equity holders. It is a more expensive source of finance than senior debt, a less expensive source than equity. 430 MEZZANINE FINANCE INSTRUMENTS 433 Other hybrid instruments en Including convertible debt or equity. 430 MEZZANINE FINANCE INSTRUMENTS 434 Multilateral hybrid capital en Hybrid capital instruments issued by multilateral institutions 430 MEZZANINE FINANCE INSTRUMENTS 451 Non-banks guaranteed export credits en 450 452 Non-banks non-guaranteed portions of guaranteed export credits en 400 LOAN Transfers in cash or in kind for which the recipient incurs legal debt. 453 Bank export credits en 400 LOAN Transfers in cash or in kind for which the recipient incurs legal debt. 510 Common equity en A share in the ownership of a corporation that gives the owner claims on the residual value of the corporation after creditors’ claims have been met. 500 EQUITY AND SHARES IN COLLECTIVE INVESTMENT VEHICLES 511 Acquisition of equity not part of joint venture in developing countries en 500 EQUITY AND SHARES IN COLLECTIVE INVESTMENT VEHICLES 512 Other acquisition of equity en 500 EQUITY AND SHARES IN COLLECTIVE INVESTMENT VEHICLES 520 Shares in collective investment vehicles en Collective undertakings through which investors pool funds for investment in financial or nonfinancial assets or both. These vehicles issue shares (if a corporate structure is used) or units (if a trust structure is used). 500 EQUITY AND SHARES IN COLLECTIVE INVESTMENT VEHICLES 530 Reinvested earnings en This item is only applicable to Foreign Direct Investment (FDI). Reinvested earnings on FDI consist of the retained earnings of a direct foreign investment enterprise which are treated as if they were distributed and remitted to foreign direct investors in proportion to their ownership of the equity of the enterprise and then reinvested by them in the enterprise. 500 EQUITY AND SHARES IN COLLECTIVE INVESTMENT VEHICLES 610 Debt forgiveness: ODA claims (P) en 600 DEBT RELIEF Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. 611 Debt forgiveness: ODA claims (I) en 600 DEBT RELIEF Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. 612 Debt forgiveness: OOF claims (P) en 600 DEBT RELIEF Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. 613 Debt forgiveness: OOF claims (I) en 600 DEBT RELIEF Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. 614 Debt forgiveness: Private claims (P) en 600 DEBT RELIEF Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. 615 Debt forgiveness: Private claims (I) en 600 DEBT RELIEF Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. 616 Debt forgiveness: OOF claims (DSR) en 600 DEBT RELIEF Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. 617 Debt forgiveness: Private claims (DSR) en 600 DEBT RELIEF Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. 618 Debt forgiveness: Other en 600 DEBT RELIEF Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. 620 Debt rescheduling: ODA claims (P) en 600 DEBT RELIEF Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. 621 Debt rescheduling: ODA claims (I) en 600 DEBT RELIEF Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. 622 Debt rescheduling: OOF claims (P) en 600 DEBT RELIEF Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. 623 Debt rescheduling: OOF claims (I) en 600 DEBT RELIEF Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. 624 Debt rescheduling: Private claims (P) en 600 DEBT RELIEF Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. 625 Debt rescheduling: Private claims (I) en 600 DEBT RELIEF Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. 626 Debt rescheduling: OOF claims (DSR) en 600 DEBT RELIEF Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. 627 Debt rescheduling: Private claims (DSR) en 600 DEBT RELIEF Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. 630 Debt rescheduling: OOF claim (DSR – original loan principal) en 600 DEBT RELIEF Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. 631 Debt rescheduling: OOF claim (DSR – original loan interest) en 600 DEBT RELIEF Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. 632 Debt rescheduling: Private claim (DSR – original loan principal) en 600 DEBT RELIEF Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. 633 Debt forgiveness/conversion: export credit claims (P) en 600 DEBT RELIEF Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. 634 Debt forgiveness/conversion: export credit claims (I) en 600 DEBT RELIEF Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. 635 Debt forgiveness: export credit claims (DSR) en 600 DEBT RELIEF Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. 636 Debt rescheduling: export credit claims (P) en 600 DEBT RELIEF Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. 637 Debt rescheduling: export credit claims (I) en 600 DEBT RELIEF Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. 638 Debt rescheduling: export credit claims (DSR) en 600 DEBT RELIEF Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. 639 Debt rescheduling: export credit claim (DSR – original loan principal) en 600 DEBT RELIEF Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. 700 INVESTMENT en Investment made by a private entity resident in a reporting country to acquire or add to a lasting interest(1) in an enterprise in a country on the DAC List of ODA Recipients. 710 Foreign direct investment, new capital outflow (includes reinvested earnings if separate identification not available) en 700 INVESTMENT Investment made by a private entity resident in a reporting country to acquire or add to a lasting interest(1) in an enterprise in a country on the DAC List of ODA Recipients. 711 Other foreign direct investment, including reinvested earnings en 700 INVESTMENT Investment made by a private entity resident in a reporting country to acquire or add to a lasting interest(1) in an enterprise in a country on the DAC List of ODA Recipients. 712 Foreign direct investment, reinvested earnings en 700 INVESTMENT Investment made by a private entity resident in a reporting country to acquire or add to a lasting interest(1) in an enterprise in a country on the DAC List of ODA Recipients. 800 BONDS en Acquisition of bonds issued by developing countries. 810 Bank bonds en 800 BONDS Acquisition of bonds issued by developing countries. 811 Non-bank bonds en 800 BONDS Acquisition of bonds issued by developing countries. 900 OTHER SECURITIES/CLAIMS en 910 Other bank securities/claims en 900 OTHER SECURITIES/CLAIMS 911 Other non-bank securities/claims en 900 OTHER SECURITIES/CLAIMS 912 Purchase of securities from issuing agencies en 900 OTHER SECURITIES/CLAIMS 913 Securities and other instruments originally issued by multilateral agencies en 900 OTHER SECURITIES/CLAIMS