July 2005Guidelines on the Financial Management and Analysis of Projects
The Guidelines is the overarching framework governing the financial due diligence of ADB projects. It describes the policies and procedures on the financial management of ADB projects, and provides guidance on the evaluation of the financial management arrangement of executing and implementing agencies, and the financial analysis of ADB projects during appraisal.

January 2009Financial Due Diligence: A Methodology Note
The Methodology Note provides the specific guidance and procedures in the conduct of the financial due diligence of ADB projects. It covers four core activities of financial management: (i) financial management assessment, (ii) project cost estimates and financing plan, (iii) financial analysis, and (iv) financial evaluation.

December 2006Handbook for Borrowers on the Financial Management and Analysis of Projects
The Handbook is an instructional material to guide borrowers and executing agencies in ensuring that the financial management arrangements of projects meet ADB’s requirements. It provides the application of the policies and procedures to ADB projects that are embodied in the Guidelines and is consistent with ADB’s anti-corruption policy.

July 2013Technical Guidance Note: Project Financial Reporting and Auditing
This Technical Guidance Note describes ADB’s specific requirements on the project’s financial reporting and auditing arrangements, and must be used and interpreted in conjunction with ADB’s Operations Manual, Project Administration Instructions, and the Guidelines.

July 2013Technical Guidance Note: Guidance on Using Audited Project Financial Statements (APFS) - Standard Review Checklist
This Technical Guidance Note is an instructional material that provides an itemized discussion of the purpose and primary focus areas in using the Audited Project Financial Statements (APFS) - Standard Review Checklist.

August 2013ADB Products and Financing Modalities for Sovereign Guarantees, Loans, and Grants
The ADB Products and Financing Modalities Pamphlet is a quick reference guide on the financial instruments offered by ADB to its developing member countries. The pamphlet summarizes the financing terms and attributes of sovereign (and sovereign-guaranteed) loans, grants, and guarantees. It is a valuable tool for understanding the different modalities during project design, negotiations, and implementation.

July 2013Audited Project Financial Statements (APFS) - Standard Review Checklist
July 2013Audited Entity Financial Statements (AFS) - Standard Review Checklist
July 2013Financial Management Assessment Questionnaire