Transaction Type C Commitment A firm written obligation by the donor to provide resources of a specified amount under specified financial terms and conditions and for specified purposes for the benefit of the recipient D Disbursement The amount placed at the disposal of a recipient country or agency (in the case of internal development-related expenditures, the outlay of funds) E Expenditure The outlay by the implementing agency on goods and services for the activity IF Incoming Funds Funds received (whether from an external source or through internal accounting) for specific use on this activity. IR Interest Repayment The actual amount of interest repaid, including fees. LR Loan Repayment The actual amount of principal (amortisation) repaid, including any arrears. R Reimbursement A disbursement that covers funds already spent by the recipient, as agreed in the terms of the loan or grant. QP Purchase of Equity The use of an activity's funds to purchase equity in a business. QS Sale of Equity The flow of funds into an activity from the sale of equity. CG Credit Guarantee A commitment made by a funding organisation to underwrite a loan or line of credit entered into by a third party.