International Development (Reporting and Transparency) Act 2006

Section 2

SCHEDULE E+W+S+N.I. Information to be included in annual report

1 An annual report must include the following information for the most recent relevant period, and for each of the four relevant periods immediately before the most recent one— E+W+S+N.I.

(a) the amount of bilateral aid provided by the United Kingdom,

(b) the amount of multilateral aid provided by the United Kingdom,

(c) the amount of debt relief included in each of the amounts mentioned in sub-paragraphs (a) and (b),

(d) the amount of cancelled export credits included in the amount mentioned in sub-paragraph (c),

(e) the amount of bilateral official development assistance provided by the United Kingdom,

(f) the amount of multilateral official development assistance provided by the United Kingdom,

(g) the amount of the United Kingdom's imputed share of the aggregate amount of multilateral official development assistance provided by the bodies to which the United Kingdom contributed such assistance,

(h) the total of the amounts mentioned in sub-paragraphs (e) and (f), and that total as a percentage of the gross national income of the United Kingdom,

(i) what percentage of the amount mentioned in sub-paragraph (a) was provided to low income countries, and how much that amounted to.

2 (1) The amount mentioned in paragraph 1(a) for each relevant period is also to be broken down— E+W+S+N.I.

(a) by region,

(b) by country, and

(c) by sector.

(2) An annual report must also state, in relation to the amount shown for each country pursuant to sub-paragraph (1)(b) of this paragraph, the amount of humanitarian assistance which is included in each full amount.

3 The amount mentioned in paragraph 1(b) for each relevant period is also to be broken down at least by reference to aid provided through the following (but may be further broken down)— E+W+S+N.I.

(a) the European Community,

(b) the World Bank Group,

(c) the United Nations and its agencies,

(d) other multilateral organisations.

4 (1) The amount mentioned in paragraph 1(e) for each relevant period is also to be broken down by country. E+W+S+N.I.

(2) An annual report must also state what percentage of the amount mentioned in paragraph 1(e) for each relevant period was provided to low income countries, and how much that amounted to.

5 (1) To the extent that it is practicable to do so, the amount mentioned in paragraph 1(g) for each relevant period is also to be broken down by country. E+W+S+N.I.

(2) An annual report must also state what percentage of the amount mentioned in paragraph 1(g) for each relevant period was provided to low income countries, and how much that amounted to.

6 The amounts included in the annual report for each country pursuant to paragraphs 2(1)(b) and 4(1) are also to be expressed as a percentage of the whole amount mentioned in sub-paragraphs (a) and (e) respectively of paragraph 1. E+W+S+N.I.

7 Nothing in this Act requires information to be included for any relevant period if the figures for that period are not (or not yet) available when the report is prepared; but if they become available later they must be included in the first annual report which is prepared after they become available. E+W+S+N.I.

8 Where an annual report includes a figure for the United Kingdom's imputed share of any amount, the annual report must include an explanation of how that imputed share was determined. E+W+S+N.I.