Finance Type (category)

This codelists exists to group the Finance Type codelist into categories. It is not used as a codelist in its own right.

External URL: http://www.oecd.org/dac/stats/dacandcrscodelists.htm

This is a Non-Embedded codelist.

Codes

Code Name Description Category URL
100 GRANTS Transfers in cash or in kind for which no legal debt is incurred by the recipient.    
200 INTEREST SUBSIDY Subsidies to soften the terms of private export credits, or loans or credits by the banking sector.    
300 CAPITAL SUBSCRIPTION Payments to multilateral agencies in the form of notes and similar instruments, unconditionally cashable at sight by the recipient institutions.    
400 LOAN Transfers in cash or in kind for which the recipient incurs legal debt.    
420 DEBT INSTRUMENTS      
430 MEZZANINE FINANCE INSTRUMENTS      
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.    
500 EQUITY AND SHARES IN COLLECTIVE INVESTMENT VEHICLES Investment in a country on the DAC List of ODA Recipients that is not made to acquire a lasting interest in an enterprise.    
600 DEBT RELIEF Debt cancellations, debt conversions, debt rescheduling within or outside the framework of the Paris Club.    
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.    
800 BONDS Acquisition of bonds issued by developing countries.    
900 OTHER SECURITIES/CLAIMS      
1000 GUARANTEES AND OTHER UNFUNDED CONTINGENT LIABILITIES