"category","code","name_en","description_en","name_fr","description_fr"
"0","1","","GNI: Gross National Income","","RNB : Revenu national brut"
"0","2","","ODA % GNI","","APD en % du RNB"
"0","3","","Total flows % GNI","","Apports totaux en % du RNB"
"0","4","","Population","","Population"
"100","110","Standard grant","Grants are transfers in cash or in kind for which no legal debt is incurred by the recipient.","Dons ordinaires","Transferts en espèces ou en nature qui n'entraînent pas d'obligation juridique de remboursement pour le bénéficiaire."
"100","210","Interest subsidy","A payment to soften the terms of private export credits, or loans or credits by the banking sector.","Bonification d'intérêt","Subventions visant à assouplir les conditions des crédits à l’exportation ou des prêts/crédits du secteur bancaire."
"100","310","Capital subscription on deposit basis","Payments to multilateral agencies in the form of notes and similar instruments, unconditionally encashable at sight by the recipient institutions.","Souscriptions au capital sur la base des dépôt","Versements aux agences multilatérales sous forme de billets à ordre et effets similaires encaissables à vue sans condition par l'institution bénéficiaire."
"100","311","Capital subscription on encashment basis","","Souscriptions au capital sur la base des encaissements",""
"420","421","Standard loan","Transfers in cash or in kind for which the recipient incurs legal debt (and the resulting claim is not intended to be traded).  Since payment obligations on standard loan are senior obligations, i.e. creditors are entitled to receive payments against their claims before anyone else, they are also referred to as senior loans.","Prêt ordinaire","Transferts en espèce ou en nature qui entraînent une obligation juridique de
remboursement pour le bénéficiaire (dont la créance n'est pas échangeable.) Lorsque les obligations de remboursement sur les prêts ordinaires sont senior, càd que le créditeur est éligible à percevoir le remboursement de sa créance avant quiconque, on parle de prêt senior."
"420","422","Reimbursable grant","A contribution provided to a recipient institution for investment purposes, with the expectation of long-term reflows at conditions specified in the financing agreement. The provider assumes the risk of total or partial failure of the investment; it can also decide if and when to reclaim its investment.","Don remboursable","Contribution fournie à une institution bénéficiaire à des fins d'investissement, dans une perspective de remboursement à long-terme à des conditions spécifiées dans l'accord de financement. Le fournisseur assume le risque partiel ou total de faillite de l'investissement ; il peut aussi décider si et quand il récupère son investissement."
"420","423","Bonds","Fixed-interest debt instruments, issued by governments, public utilities, banks or companies, tradable in financial markets.","Obligations","Instruments de dette à intérêts fixes émis par des gouvernements, entités publiques, banques ou sociétés, échangeables sur les marchés financiers."
"420","424","Asset-backed securities","Securities whose value and income payments are derived from and backed by a specific pool of underlying assets.","Titres adossés à des actifs","Actifs dont la valeur et les revenus sont dérivés de et adossés à un panier d'actifs sous-jacents."
"420","425","Other debt securities","","Autres actifs de dette",""
"430","431","Subordinated loan","A loan that, in the event of default, will only be repaid after all senior obligations have been satisfied.  In compensation for the increased risk, mezzanine debt holders require a higher return for their investment than secured or more senior lenders.","Prêt subordonné","Prêt qui, en cas de défaut, ne sera remboursé qu'après que les obligations senior soient satisfaites.  En compensation du risque accru, les détenteurs de dette mezzanine exigent un retour sur investissement plus élevé que les prêteurs garantis ou senior."
"430","432","Preferred equity","Equity that, in the event of default, will be repaid after all senior obligations and subordinated loans have been satisfied; and will be paid before common equity holders. It is a more expensive source of finance than senior debt, a less expensive source than equity.","Action privilégiée","Action qui, en cas de défaut, ne sera remboursé qu'après que les obligations senior soient satisfaites ; mais avant les détenteurs d'actions ordinaires.  Il s'agit d'une source de financement plus onéreuse que la dette senior mais moins coûteuse que les actions."
"430","433","Other hybrid instruments","Including convertible debt or equity.","Autres instruments hybrides","incluant les dettes convertibles et les actions."
"500","510","Common equity","A share in the ownership of a corporation that gives the owner claims on the residual value of the corporation after creditors’ claims have been met.","Action ordinaire","Part de propriété dans une société donnant à son détenteur une créance sur la valeurs résiduelle de la société une fois que les créances de ses créditeurs ont été satisfaites."
"500","520","Shares in collective investment vehicles","Collective undertakings through which investors pool funds for investment in financial or nonfinancial assets or both. These vehicles issue shares (if a corporate structure is used) or units (if a trust structure is used).","Parts dans des organismes collectifs d'investissement","Placement collectif par lequel un groupe d'investisseurs abonde un fond d'actifs financiers ou non financiers ou les deux. Ces véhicules émettent des parts (en cas de structure d'entreprise) ou des unités de compte (en cas de structure fiduciaire.)"
"500","530","Reinvested earnings","This item is only applicable to Foreign Direct Investment (FDI). Reinvested earnings on FDI consist of the retained earnings of a direct foreign investment enterprise which are treated as if they were distributed and remitted to foreign direct investors in proportion to their ownership of the equity of the enterprise and then reinvested by them in the enterprise.","Bénéfices réinvestis","Cet item n'est applicable qu'aux investissement direct étrangers (IDE). Les bénéfices réinvestis sur des IDE consistent en des bénéfices retenus d'un investissement direct à l'étranger qui sont traités comme s'ils étaient redistribués et versés aux investisseurs en proportion de leur part dans l'actionnariat puis réinvestis par eux dans l'entreprise."
"1000","1100","Guarantees/insurance","A guarantee refers to a risk-sharing agreement under which the guarantor agrees to pay part or the entire amount due on a loan, equity or other instrument to the lender/investor in the event of non-payment by the borrower or loss of value in case of investment. Other unfunded contingent liabilities refer to other instruments that do not constitute a flow as such but may be also collected in future.","Garanties/assurances","Une garantie se rapporte à  un contrat de partage des risques selon lequel le garant accepte de payer tout ou partie d'un montant dû d'un prêt, d'une action ou autre instrument au prêteur/investisseur dans le cas d'un défaut de paiement de l'emprunteur ou d'une perte de valeur de l'investissement. D'autres éventuels passifs non provisionné se réfèrent à d'autres instruments et ne constituent pas un apport en tant que tel mais peuvent aussi être collectés dans le futur."
"600","610","","Debt forgiveness/conversion: ODA claims (P)","","Annulation/conversion de la dette : créance APD (P)"
"600","611","","Debt forgiveness/conversion: ODA claims (I)","","Annulation/conversion de la dette : créance APD (I)"
"600","612","","Debt forgiveness/conversion: OOF claims (P)","","Annulation/conversion de la dette : créance AASP (P)"
"600","613","","Debt forgiveness/conversion: OOF claims (I)","","Annulation/conversion de la dette : créance AASP (I)"
"600","614","","Debt forgiveness/conversion: Private claims (P)","","Annulation/conversion de la dette : créance du secteur privé (P)"
"600","615","","Debt forgiveness/conversion: Private claims (I)","","Annulation/conversion de la dette : créance du secteur privé (I)"
"600","616","","Debt forgiveness: OOF claims (DSR)","","Annulation/conversion de la dette : créance AASP (DSR)"
"600","617","","Debt forgiveness: Private claims (DSR)","","Annulation/conversion de la dette : créance du secteur privé (DSR)"
"600","618","","Debt forgiveness: Other","","Annulation/conversion de la dette : autre"
"600","620","","Debt rescheduling: ODA claims (P)","","Rééchelonnement de la dette : créance APD (P)"
"600","621","","Debt rescheduling: ODA claims (I)","","Rééchelonnement de la dette : créance APD (I)"
"600","622","","Debt rescheduling: OOF claims (P)","","Rééchelonnement de la dette : créance AASP (P)"
"600","623","","Debt rescheduling: OOF claims (I)","","Rééchelonnement de la dette : créance AASP (I)"
"600","624","","Debt rescheduling: Private claims (P)","","Rééchelonnement de la dette : créance du secteur privé (P)"
"600","625","","Debt rescheduling: Private claims (I)","","Rééchelonnement de la dette : créance du secteur privé (I)"
"600","626","","Debt rescheduling: OOF claims (DSR)","","Rééchelonnement de la dette : créance AASP (RSD)"
"600","627","","Debt rescheduling: Private claims (DSR)","","Rééchelonnement de la dette : créance du secteur privé (RSD)"
"600","630","","Debt rescheduling: OOF claim (DSR – original loan principal)","","Rééchelonnement de la dette : créance AASP (RSD – principal du prêt d’origine)"
"600","631","","Debt rescheduling: OOF claim (DSR – original loan interest)","","Rééchelonnement de la dette : créance AASP (RSD – intérêts du prêt d’origine)"
"600","632","","Debt rescheduling: Private claim (DSR – original loan principal)","","Rééchelonnement de la dette : créance du secteur privé (RSD – principal du prêt d’origine)"
"600","633","","Debt forgiveness/conversion: export credit claims (P)","","Annulation/conversion de la dette : créance de crédit à l'exportation (P)"
"600","634","","Debt forgiveness/conversion:  export credit claims (I)","","Annulation/conversion de la dette : créance de crédit à l'exportation (I)"
"600","635","","Debt forgiveness:  export credit claims (DSR)","","Annulation de la dette : créance de crédit à l'exportation (DSR)"
"600","636","","Debt rescheduling:  export credit claims (P)","","Rééchelonnement de la dette : créance de crédit à  l'exportation (P)"
"600","637","","Debt rescheduling:  export credit claims (I)","","Rééchelonnement de la dette : créance de crédit à  l'exportation (I)"
"600","638","","Debt rescheduling:  export credit claims (DSR)","","Rééchelonnement de la dette : créance de crédit à  l'exportation (DSR)"
"600","639","","Debt rescheduling:  export credit claim (DSR – original loan principal)","","Rééchelonnement de la dette : créance de crédit à  l'exportation (DSR - principal du prêt originel)"