1
حسابداری و مالی::
کمک های رسمی توسعه ای
6 14 14 25 23 23 23 25 23 33 33 33 40 23 40 40 40 23 -----Flat----- -----Graduated------ ------Graduated------- ------Graduated------ --Graduated-- M R8 M M R9 R9 M M R10 R10 R10 M M R11 R11 M11 M 33 20-30 -- 50 50 50 -- 67 67 67 67 -- 80 80 80 -- 90 Memorandum items ODA credits Grace (in years) 5-6 Up to 10 14 14 14 12 12 12 16 16 16 16 16 20 16 16 16 20 16 Maturity (in years) 10 20 25 25 25 30 30 30 25 40 40 40 40 40 40 40 40 40 40
They also include, on a voluntary basis, an official development assistance (ODA) debt-reduction option.
15 Only debt buybacks that are part of a comprehensive debt treat- ment and that meet certain criteria can be recorded as official development assistance (ODA) in DAC statistics.
Any discount provided in standalone buybacks is not reportable as ODA.
If the guarantee is invoked, then the official sector takes over the debt and can count this as ODA (depending on debt relief provided).
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2
عمومی::
کمکهای رسمی توسعهای
ODA Official Development Assistance
Official aid allocations or ODA transfers9 are decreasing as a general trend as well as multilateral funding to Latin American countries (Vos et al 2007).
9 Official Development Assistance (ODA) constitutes the official aid transfers from members of the Organization for Economic Cooperation and Development (OECD) to developing countries (OECD http://www.oecd.org)
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