| 110 | Aid grant excluding debt reorganisation | 100 | GRANT | Transfers in cash or in kind for which no legal debt is incurred by the recipient. | 
                        
                            | 111 | Subsidies to national private investors | 100 | GRANT | Transfers in cash or in kind for which no legal debt is incurred by the recipient. | 
                        
                            | 210 | Interest subsidy grant in AF | 200 | INTEREST SUBSIDY | Subsidies to soften the terms of private export credits, or loans or credits by the banking sector. | 
                        
                            | 211 | Interest subsidy to national private exporters | 200 | INTEREST SUBSIDY | Subsidies to soften the terms of private export credits, or loans or credits by the banking sector. | 
                        
                            | 310 | Deposit basis | 300 | CAPITAL SUBSCRIPTION | Payments to multilateral agencies in the form of notes and similar instruments, unconditionally cashable at sight by the recipient institutions. | 
                        
                            | 311 | Encashment basis | 300 | CAPITAL SUBSCRIPTION | Payments to multilateral agencies in the form of notes and similar instruments, unconditionally cashable at sight by the recipient institutions. | 
                        
                            | 410 | Aid loan excluding debt reorganisation | 400 | LOAN | Transfers in cash or in kind for which the recipient incurs legal debt. | 
                        
                            | 411 | Investment-related loan to developing countries | 400 | LOAN | Transfers in cash or in kind for which the recipient incurs legal debt. | 
                        
                            | 412 | Loan in a joint venture with the recipient | 400 | LOAN | Transfers in cash or in kind for which the recipient incurs legal debt. | 
                        
                            | 413 | Loan to national private investor | 400 | LOAN | Transfers in cash or in kind for which the recipient incurs legal debt. | 
                        
                            | 414 | Loan to national private exporter | 400 | LOAN | Transfers in cash or in kind for which the recipient incurs legal debt. | 
                        
                            | 451 | Non-banks guaranteed export credits | 450 | EXPORT CREDIT | Official or private loans which are primarily export-facilitating in purpose. They are usually tied to a specific export from the extending country and not represented by a negotiable instrument. | 
                        
                            | 452 | Non-banks non-guaranteed portions of guaranteed export credits | 450 | EXPORT CREDIT | Official or private loans which are primarily export-facilitating in purpose. They are usually tied to a specific export from the extending country and not represented by a negotiable instrument. | 
                        
                            | 453 | Bank export credits | 450 | EXPORT CREDIT | Official or private loans which are primarily export-facilitating in purpose. They are usually tied to a specific export from the extending country and not represented by a negotiable instrument. | 
                        
                            | 510 | Acquisition of equity as part of a joint venture with the recipient | 500 | EQUITY | Investment in a country on the DAC List of ODA Recipients that is not made to acquire a lasting interest in an enterprise. | 
                        
                            | 511 | Acquisition of equity not part of joint venture in developing countries | 500 | EQUITY | Investment in a country on the DAC List of ODA Recipients that is not made to acquire a lasting interest in an enterprise. | 
                        
                            | 512 | Other acquisition of equity. Investment in a country on the DAC List of ODA Recipients that is not made to acquire a lasting interest in an enterprise. | 500 | EQUITY | Investment in a country on the DAC List of ODA Recipients that is not made to acquire a lasting interest in an enterprise. | 
                        
                            | 610 | Debt forgiveness: ODA claims (P) | 600 | DEBT RELIEF | Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. | 
                        
                            | 611 | Debt forgiveness: ODA claims (I) | 600 | DEBT RELIEF | Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. | 
                        
                            | 612 | Debt forgiveness: OOF claims (P) | 600 | DEBT RELIEF | Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. | 
                        
                            | 613 | Debt forgiveness: OOF claims (I) | 600 | DEBT RELIEF | Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. | 
                        
                            | 614 | Debt forgiveness: Private claims (P) | 600 | DEBT RELIEF | Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. | 
                        
                            | 615 | Debt forgiveness: Private claims (I) | 600 | DEBT RELIEF | Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. | 
                        
                            | 616 | Debt forgiveness: OOF claims (DSR) | 600 | DEBT RELIEF | Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. | 
                        
                            | 617 | Debt forgiveness: Private claims (DSR) | 600 | DEBT RELIEF | Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. | 
                        
                            | 618 | Debt forgiveness: Other | 600 | DEBT RELIEF | Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. | 
                        
                            | 620 | Debt rescheduling: ODA claims (P) | 600 | DEBT RELIEF | Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. | 
                        
                            | 621 | Debt rescheduling: ODA claims (I) | 600 | DEBT RELIEF | Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. | 
                        
                            | 622 | Debt rescheduling: OOF claims (P) | 600 | DEBT RELIEF | Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. | 
                        
                            | 623 | Debt rescheduling: OOF claims (I) | 600 | DEBT RELIEF | Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. | 
                        
                            | 624 | Debt rescheduling: Private claims (P) | 600 | DEBT RELIEF | Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. | 
                        
                            | 625 | Debt rescheduling: Private claims (I) | 600 | DEBT RELIEF | Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. | 
                        
                            | 626 | Debt rescheduling: OOF claims (DSR) | 600 | DEBT RELIEF | Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. | 
                        
                            | 627 | Debt rescheduling: Private claims (DSR) | 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) | 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) | 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) | 600 | DEBT RELIEF | Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club. | 
                        
                            | 710 | Foreign direct investment | 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 | 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. | 
                        
                            | 810 | Bank bonds | 800 | BONDS | Acquisition of bonds issued by developing countries. | 
                        
                            | 811 | Non-bank bonds | 800 | BONDS | Acquisition of bonds issued by developing countries. | 
                        
                            | 910 | Other bank securities/claims | 900 | OTHER SECURITIES/CLAIMS |  | 
                        
                            | 911 | Other non-bank securities/claims | 900 | OTHER SECURITIES/CLAIMS |  | 
                        
                            | 912 | Securities and other instruments issued by multilateral agencies | 900 | OTHER SECURITIES/CLAIMS |  |