Simon Scott examines equity-investment reporting through worked examples, discount rates and caps, with a response note by Stephen J. Cutts.

February 2024 ODAReform.org Newsletter Dear Friends, If it is not too late, I would like to wish you all a very Happy New Year. As some of you know, my own involvement in the campaign to clean up ODA accounting has been extremely limited over the past few months while I was working on an interim but full-time basis with a charity. Nevertheless, we have not been idle. Recent Developments Since the June 2023 Newsletter, my main collaborators on this site, Hedwig Riegler a

Simon Scott and Hedwig Riegler examine guarantees as ODA in nine points, with a technical appendix on grant-equivalent calculations.

The October 2023 Brussels Declaration calls for reform of ODA measurement and governance, with a focus on concessionality and donor effort.

Hedwig Riegler and Simon Scott examine PSI vehicles, donor effort and six assumptions behind counting non-concessional finance as ODA.

Simon Scott examines caps on equity-sale reflows, debt relief and PSI reporting, and their effects on ODA statistics and donor effort.

Simon Scott illustrates how discount rates determine ODA grant equivalents through a $100 million loan example and equity-investment comparisons.

Simon Scott questions May 2023 proposals to count bond purchases as ODA and explains the distinction between market returns and donor effort.

Hedwig Riegler examines May 2023 equity-investment proposals, discount rates, ODA comparability, transparency and donor effort.

Simon Scott sets out five objections to May 2023 proposals for counting equity investment as ODA, including grant equivalents, risk, reflows and transparency.

Simon Scott examines concessionality, additionality and private sector instruments in ODA, with analysis of grant equivalents, debt relief and guarantees.

John Speedy’s March 2023 satirical essay examines the incentives in ODA accounting for loans, debt relief, equity investments, guarantees and grants.

Hedwig Riegler proposes 11 reforms to aid and resource-flow statistics, covering ODA accounting, donor effort and independent statistical governance in April 2023.

Steve Cutts responds to all 12 OECD FAQs on ODA modernisation, examining loans, debt relief, discount rates, equity investments and vaccine donations in October 2022.