Paper 6 - Best practice for IATI reporting by Development Finance Institutions (DFIs) and International Finance Institutions (IFIs)

Sep 11, 2026

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This paper outlines the consultation process between the IATI Secretariat and representatives of Development Finance Institutions (DFIs), International Finance Institutions (IFIs), and multilateral development banks. It updates the IATI Steering Committee on agreed best practice for DFIs and IFIs publishing to the IATI Standard, reflecting distinct business models and constraints tied to private-sector work. The paper summarizes key modifications to the implementation schedule and specifies which forward-looking, disbursement, expenditure, and repayment information may be delayed, withheld, or not published.

LanguageEnglish

CategoryPaper Templates

FormatPDF

Pages11

Reading Time4 min

AccessFree to download

INTRODUCTION

PROCESS

AGREEMENT

ACTION REQUIRED

ANNEX 1

Participating organisations

Part I – Best practice for IATI reporting by DFIs and IFIs

Introduction

Completing the Questionnaire

Meeting of IATI Steering Committee Members and Observers UN City, Copenhagen, Denmark 15-16 October 2014 Paper 6: Best practice for IATI reporting by Development Finance Institutions (DFIs) and International Finance Institutions (IFIs) INTRODUCTION This paper gives an overview of the consultation process between the IATI Secretariat 1 and a group of representatives2 from Development Finance Institutions (DFIs), International Finance Institutions (IFIs) and Multilateral Development Banks (MDBs) (hereafter collectively referred to as‘DFIs and IFIs’) . It updates the Steering Committee on the agreement reached on best practice3 for these organisations wishing to publish to the IATI Standard, as requested at the March 2014 meeting. PROCESS DFIs and IFIs work extensively with private sector counterparts. In this environment legal restrictions and related commercial confidentiality have to be taken into account when reporting on private sector operations. Thus , DFIs and IFIs have to approach publication to IATI in a slightly different way to traditional providers. Furthermore , the business models of these organisations do not allow for reporting on forward looking financial flows. The process to agree best practice for DFIs and IFIs implementing IATI began because of a broad recognition that the business models and practices of these types of organisations differ from those of traditional development cooperation and grant aid providers. Rather than proceeding on the basis of individual exclusion policies, the group were keen to arrive at a common understanding of how they could publish to IATI. There was consensus that these organisations would welcome clarity and reassurance that there would be acceptance of the need for them to take a slightly different approach to IATI, despite the fact that IATI itself has only a small number of mandatory fields for all types of publishers. In exploring these potential issues, the group used the Common Standard implementation schedule as the basis for its discussions, taking each element in turn and exploring whether DFIs 1 2 This process was led by the IATI Technical Team at Development Initiatives See Annex 1 for a list of organisations involved 3 See Annex 2 for the DFI and IFI implementation schedule template and IFIs would encounter any difficulties in providing these items of information when publishing to IATI. AGREEMENT The final version of the agreed implementation schedule can be seen in Annex 2. Essentially, the following areas have been modified or removed from the schedule: • Wording has been modified to better reflect different business models and use of language amongst DFIs and IFIs; • DFI and IFI publishers will not be required to publish forward looking information to IATI , either because it is not available due to demand-driven business models, or because it is commercially confidential ; • Data on disbursements and expenditure may be delayed or withheld due to legal restrictions; and • Data on repayments – specifically on the sale of equity and loan repayments – will not be published due to commercial confidentiality. ACTION REQUIRED No action is required from the Steering Committee. This paper is for information purposes only. ANNEX 1 Representatives from the following organisations were involved in some or all of the consultationsand discussions with the IATI Secretariat during three face to face meetings and one conference call between May 2013 and April 2014: 1. African Development Bank (AfDB) 2. Asian Development Bank (ADB) 3. Black Sea Trade and Development Bank 4. CDC Group plc 5. European Bank for Reconstruction and Development (EBRD) 6. European Investment Bank (EIB) 7. Inter-American Development Bank (IDB) 8. International Finance Corporation (IFC) 9. International Fund for Agricultural Development (IFAD) 10. Private Infrastructure Development Group (PIDG) 11. Swedfund 12. The World Bank Pa

FAQs

Why do DFIs and IFIs need a different approach to publishing to IATI?

Their business models and practices differ from traditional development cooperation and grant aid providers. Private-sector operations also involve legal restrictions and commercial confidentiality.

What changes were made to the IATI implementation schedule for DFIs and IFIs?

The schedule wording was adjusted to reflect DFIs and IFIs’ business models and language. Forward-looking information requirements were removed or modified, and certain data may be delayed or withheld due to legal and commercial confidentiality.

Is any action required from the IATI Steering Committee after this paper?

No action is required. The paper is provided for information purposes only.

Sep 11, 2026

Upload by Jake