Publications

	Table of Contents
p. 44 of 203 BACK | NEXT Foreword 1. Introduction to the Guidelines 2. User Instructions 3. Preparing and Appraising Investment Project 3.1. Investment Projects Overview 3.2. Possible Investment Projects 3.3. Appraisal Checklists 3.4. Forecasting 3.5. Preparing Financial Benefit-Cost Analyses 3.6. Loan Covenants 3.7. ADB Reports 3.7.1. Introduction to ADB Reports 3.7.2. Project Preparatory Technical Assistance Stage 3.7.3. Report and Recommendation of the President 3.7.4. Miscellaneous ADB Reports 4. Financial Management of Executing Agencies 5. Reporting and Auditing 6. Financial Institutions 7. Knowledge Management

Financial Management and Analysis of Projects : 3. Preparing and Appraising Investment Project

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3.7. ADB Reports

3.7.1. Introduction to ADB Reports

3.7.1.1. A financial analyst has the responsibility to ensure that ADB's reports and documentation relating to a project, from its inception through to its evaluation, represent the facts and best professional judgments of the analyst with respect to all aspects of financial management, financial appraisal, accounting, financial reporting and auditing with respect to the project, the EA, the borrower, and all concerned organizations and persons.

3.7.1.2. The objective is to ensure that the cycle of investment lending is well documented throughout, with adequate justifications for all actions to be taken or actually taken.

3.7.1.3. Given the wide range of lending operations and the variety of borrowers, their institutions and the actual projects, it is inevitable that, from time to time, some innovative documentation may be necessary to describe and justify procedures undertaken.

Back 3.6.4. Liquidity Covenants	Next 3.7.1. Introduction to ADB Reports