The Asian Development Bank (ADB) is a multilateral development bank committed to achieving a prosperous, inclusive, resilient, and sustainable Asia and the Pacific, while sustaining its efforts to eradicate extreme poverty. In pursuing its objectives, ADB provides different forms of financial assistance to its developing member countries. The main instruments are loans, technical assistance, grants, guarantees, and equity investments, which are met through various funding resources.
ADB accounts financial resources through ordinary capital resources (OCR) and Special Funds. Under ADB's Charter, OCR and Special Funds must at all times be held and used entirely separate from each other. ADB administers various trust funds as well, which are externally funded and administered by ADB on behalf of donors. These trust funds are not included in the quarterly financial statements and in this management’s discussion and analysis.