For reporters to the OECD DAC Creditor Reporting System tied, untied and partially tied commitments are recorded as separate amounts in separate columns. There has been a proposal that we should include additional elements in Version 2.01 to record these values separately.
On reflection it is our view that the existing standard is adequate and consistent in the way these values can be reported.
In IATI the three columns have been represented as a coded lookup which can be used at either activity or transaction level.
- For publishers with a blanket policy - for example committing all aid to be untied - this can be reported using tied-status at activity level.
- For publishers whose activities contain a mixture of tied and partially- or untied aid, this can be accurately reported by splitting the commitment across two (or three) transactions, each with the appropriate tied-status code.