DAC Members are progressively introducing the new System of National Accounts (SNA08). This is leading to slight upward revisions of GNI, and corresponding falls in reported ODA/GNI ratios. Japan, Sweden and the United Kingdom have reported their 2014 GNI on the old basis (SNA93).

Disbursements represent the actual international transfer of financial resources. They may be recorded at one of several stages: provision of goods and services, placing of funds at the disposal of the recipient in an earmarked fund or account, withdrawal of funds by the recipient from an earmarked fund or account, payment by the donor of invoices on behalf of the recipient, etc. The disbursement mechanism used tends to vary as a function of the type of financial (or technical) co-operation flow involved. Internal development-related expenditures (e.g. administrative costs, development research in the donor country) are measured at the point at which payment is made by the official sector. Disbursements may be recorded gross (the actual amounts disbursed) or net (i.e., less repayments of principal in respect of earlier loans).