1 Incoming Funds en Funds recieved for use on the activity, which can be from an external or internal source. 2 Outgoing Commitment en A firm, written obligation from a donor or provider to provide a specified amount of funds, under particular terms and conditions, for specific purposes, for the benefit of the recipient. 3 Disbursement en Outgoing funds that are placed at the disposal of a recipient government or organisation, or funds transferred between two separately reported activities. 4 Expenditure en Outgoing funds that are spent on goods and services for the activity. 5 Interest Payment en The actual amount of interest paid on a loan or line of credit, including fees. 6 Loan Repayment en The actual amount of principal (amortisation) repaid, including any arrears. 7 Reimbursement en A type of disbursement that covers funds that have already been spent by the recipient, as agreed in the terms of the grant or loan 8 Purchase of Equity en Outgoing funds that are used to purchase equity in a business 9 Sale of Equity en Incoming funds from the sale of equity. 10 Credit Guarantee en A commitment made by a funding organisation to underwrite a loan or line of credit entered into by a third party. 11 Incoming Commitment en A firm, written obligation from a donor or provider to provide a specified amount of funds, under particular terms and conditions, reported by a recipient for this activity. 12 Outgoing Pledge en Indicative, non-binding advice of an intended outgoing commitment. 13 Incoming Pledge en Indicative, non-binding advice of an intended incoming commitment.