“…By the end of 2017, data were collected with the use of the so-called cash or flow basis methodology, resulting in the same valuing of grants and loans in ODA flows. However, since 2018, the DAC OECD has applied improved methodology (so-called grant-equivalent) to show that grants and loans differ and represent different efforts of ODA donors (Kovářová, 2021a). The changes in methodology mean that only the grant portion of loans (parts of lending below the market rates) is considered to be a part of ODA flow (OECD, 2020).…”