Official Development Assistance (ODA) flows are defined as grants and loans to the official sector of countries and territories on the Development Assistance Committee (DAC) List of ODA Recipients, International Non-Government Organisations (INGOs) and multilateral development institutions which are: 

• provided by official agencies, including state and local government, or by their executive agencies, and each transaction of which is:
  • administered with the promotion of the economic development and welfare of developing countries as its main objective; and
  • is concessional in character. Further information on the concessionality of different income categories can be found in chapter two within the Converged Statistical Reporting Directives for the Creditor Reporting System (CRS) and the Annual DAC Questionnaire.