0 NON FLOW ITEMS en Non resource flow items requested on DAC table 1 100 GRANTS en 1000 GUARANTEES AND OTHER UNFUNDED CONTINGENT LIABILITIES en 200 INTEREST SUBSIDY en Subsidies to soften the terms of private export credits, or loans or credits by the banking sector. 2000 Direct provider spending en Direct provider spending 300 CAPITAL SUBSCRIPTION en Payments to multilateral agencies in the form of notes and similar instruments, unconditionally cashable at sight by the recipient institutions. 3000 Subsidies and similar transfers en Subsidies and similar transfers 400 LOAN en Transfers in cash or in kind for which the recipient incurs legal debt. 420 DEBT INSTRUMENTS en 430 MEZZANINE FINANCE INSTRUMENTS en 500 EQUITY AND SHARES IN COLLECTIVE INVESTMENT VEHICLES en 600 DEBT RELIEF en 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. 800 BONDS en Acquisition of bonds issued by developing countries. 900 OTHER SECURITIES/CLAIMS en