Financial Analysis and Evaluation: Technical Guidance Note
This document describes ADB’s requirements and good practices for financial analysis and evaluation of sovereign projects. It identifies measures to ensure that ADB-supported investments are financially viable and sustainable.
ADB uses financial analysis and evaluation as tools for the prudent use of its resources. The document provides a sound analytical framework for assessing the financial capability of agencies to implement and maintain ADB projects. Robust financial analysis and evaluation allow ADB and implementing and executing agencies to identify and agree on actions that enhance their financial capacity, strengthening developing member countries’ overall governance and institutional capacity.
- Policy Requirements
- Financial Analysis
- Financial Cost–Benefit Evaluation
- Financial Covenants
- Reporting and Monitoring