For these statistics the list of ODA (Official Development Assistance) Recipients of the Development Assistance Committee (DAC) of the Organisation of Economic Cooperation and Development (OECD) is used - in accordance with the DAC reporting guidelines.
The DAC List of ODA Recipients includes all Least Developed Countries (LDCS ) as defined by the United Nations (UN) as well as all low and middle income countries based on gross national income (GNI) per capita as published by the World Bank. Excluded of the list are G8 members, EU members and countries with a firm date for entry into the EU. The list is revised every three years by the DAC.