ODA loans

Accounting for ODA loans: The effect of the new rules


The official system for how official development assistance (ODA) is monitored, measured and reported is being modernised. As part of this process, rules on how loans are accounted for in ODA are changing. Currently the full value of concessional loans from donors is counted as ODA and capital repayments on old ODA loans are then […]

Modernising ODA loans: impact of new DAC reporting rules (part 2)


In part 1 of this blog series, we looked at the rule changes around measuring loan concessionality and some possible implications of these. This second part examines the possible impact of these changes on the overall levels of official development assistance (ODA) reported by donors. Including repayments of ODA loans in the total aid figures […]

Modernising ODA loans: impact of new DAC reporting rules (part 1)


Could the new rules incentivise more loans to indebted countries? The Organisation for Economic Co-operation and Development (OECD) Development Assistance Committee (DAC) recently convened its 2016 High Level Meeting (HLM; see Communiqué) in the wake of a series of important UN agreements relating to aid financing over the last year, the Addis Ababa Action Agenda […]