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